A letter report issued by the Government Accountability Office with an abstract that begins "Since 2001, the National Archives and Records Administration (NARA) has been developing an Electronic Records Archive (ERA) to preserve and provide access to massive volumes of electronic records independent of their original hardware and software. The ERA system is to include a base system for federal records and a separate system for presidential records, known as the Executive Office of the President (EOP) system. The 2009 Omnibus Appropriations Act requires NARA to submit an expenditure plan for ERA to congressional appropriation committees. GAO's objectives were to (1) determine whether NARA's fiscal year 2009 plan meets the legislative conditions set forth in the 2009 Omnibus Appropriations Act, (2) provide an update on NARA's progress in implementing recommendations made in GAO's review of NARA's 2008 expenditure plan, and (3) provide any other observations about the expenditure plan and the ERA acquisition. To do this, GAO reviewed the expenditure plan, interviewed NARA officials, and reviewed program data and documentation."