See the multi-choice question below:

Sentence 1: Because the Government has been entrusted with and made accountable for these resources, they should be reported in the financial reports of the Government and of its component entities.

Sentence 2: The government has no need to speak to this data in their financial reports.

If the first sentence is true, then is the second sentence true?
Pick from:
1). yes
2). it is not possible to tell
3). no
3).