Office of Management and Budget, Washington DC (1992) Circular No. A-94: Guidelines and Discount Rates for Benefit-Cost Analysis of Federal Programs. Office of Management and Budget, Washington DC.
https://www.whitehouse.gov/sites/whitehouse.gov/files/omb/circulars/A94/a094.pdf

has been cited by the following article:

• TITLE: Implementing an Information System Strategy: A Cost, Benefit, and Risk Analysis Framework for Evaluating Viable IT Alternatives in the US Federal Government

  AUTHORS: Sofia E. Espinoza, Joan S. Brooks, John Araujo

  KEYWORDS: Analysis of Alternatives, Business Case, Cloud Computing, Cost Benefit Analysis, Information System Strategy

  JOURNAL NAME: International Journal of Communications, Network and System Sciences, Vol.11 No.6, June 28, 2018

  ABSTRACT: In the US Federal government, an analysis of alternatives (AoA) is required for a significant investment of resources. The AoA yields the recommended alternative from a set of viable alternatives for the investment decision. This paper presents an integrated AoA and project management framework for analyzing new or emerging alternatives (e.g., Cloud computing), as may be driven by an information system strategy that incorporates a methodology for analyzing the costs, benefits, and risks of each viable alternative. The case study in this paper, about a business improvement project to provide public health and safety services to citizens in a US Federal agency, is a practical application of this integrated framework and reveals the benefits of this integrated approach for an investment decision. The decision making process in the framework—as an integrated, organized, and adaptable set of management and control practices—offers a defensible recommendation and provides accountability to stakeholders.