Text: In addition, the Office of Management and Budget (OMB) requirements for evaluating financial systems and controls are in OMB Circular A123, InternalControlSystems(June 1995)and OMB Circular A127, FinancialManagementSystems(July 1993).
Entailment: Several OMB Circulars contain requirements for evaluating financial systems.
Contradiction: The OMB is not involved in evaluating financial systems or controls.