is now on its fourth attempt, known as the hrm. in 2023, v.a. announced it was halting further deployments and instead prioritizing aching improvements at the five sites using the system. at that time, about 79% of users struggling disagreed that the system enabled quality care. in our 2023 report, we made 10 recommendations to v.a. in areas such as user satisfaction, system trouble reports, and change management. similarly in 2016, v.a. established its initiative, third attempt to replace aging financial and acquisition systems with one integrated system. in 2021, we reported that full implementation of the new system was not expected until 2027 at a 10 year life cycle cost of nearly $3 billion. as of july 24, full implementation was moved to 2030 and lifecycle cost escalated to $7.7 billion. our two reports made a total of three merrick -- three recommendations on cost and schedule estimating in its efforts to manage risks. if v.a. implements these 13 recommendations along with the other seven we have made in the areas of i.t. governance, soft