Text: The act requires that auditors for each of the 24 departments and agencies named in the CFO Act report, as part of their annual audits of the agenciesa financial statements, whether the agenciesa financial management systems comply substantially with federal financial management systems requirements, applicable federal accounting standards, and SGL at the transaction level.
Entailment: There are 24 departments and agencies that are named in the CFO Act report.
Contradiction: The act does not require anything of any auditors.