; (B) the effectiveness and challenges of the Administration’s information technology structure, decision making processes and authorities, including impacts on its ability to implement information security; and (C) the impact of NASA Chief Information Officer approval authority over information technology investments that exceed a defined monetary threshold, including any potential impacts of such authority on the Administration’s missions, flights programs and projects, research activities, and Center operations. (3) Report Not later than 1 year after the date of enactment of this Act, the Comptroller General shall submit to the appropriate committees of Congress a report detailing the results of the study under paragraph (1), including any recommendations. 812. Information technology strategic plan (a) In general Subject to subsection (b), the Administrator shall develop an information technology strategic plan to guide NASA information technology management and strategic objectives. (b) Requirements In developing the strategic plan, the Administrator shall ensure that the strategic plan addresses— (1) the deadline under section 306(a) of title 5, United States Code; and (2) the requirements under section 3506 of title 44, United States Code. (c) Contents The strategic plan shall address, in a manner that reflects the unique nature of NASA's mission and expertise— (1) near and long-term goals and objectives for leveraging information technology; (2) a plan for how NASA will submit to Congress of a list of information technology projects, including completion dates and risk level in accordance with guidance from the Office of Management and Budget; (3) an implementation overview for an agency-wide approach to information technology investments and operations, including reducing barriers to cross-center collaboration