Here is a premise:
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.

Here is a hypothesis:
The report should have included more agencies.

Is it possible to conclude that if the premise is true, then so is the hypothesis?
it is not possible to tell