text: ( 2 ) requires agencies to base decisions about IT investments on quantitative and qualitative factors associated with the costs , benefits , and risks of those investments and to use performance data to demonstrate how well the IT expenditures support improvements to agency programs , through measurements such as reduced costs , improved employee productivity , and higher customer satisfaction , and ( 3 ) requires executive agencies to appoint CIOs to carry out the IT management provisions of the act and the broader information resources management requirements of the Paperwork Reduction Act .
  
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  IT expenditures should regularly be audited by a third party .