...agencies could have turned to outside consulting firms for assistance in preparing the complex business cases that OMB requires—particularly to justify major capital investments in the information technology area - which are known as Exhibit 300's and Exhibit 53's.

One major firm, Fujitsu Consulting, an arm of the $38 billion Fujitsu group, has developed an integrated set of services specifically targeted at this need for polished, persuasive Exhibit 300's and 53's, and has already begun advising some federal departments, notably the Veterans Administration and DHS, on the preparation of these critical documents.