See the multi-choice question below:

Sentence 1: (2) required audited financial statements annually, and (3) set expectations for agencies to develop and deploy more modern financial management systems, produce sound cost and operating performance information, and design results oriented reports on the government's financial condition by integrating budget, accounting, and program information.

Sentence 2: The development of more modern systems of financial management was under the third point.

If the first sentence is true, then is the second sentence true?
Options are:
[A]. yes
[B]. it is not possible to tell
[C]. no
[A].