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).
Several OMB Circulars contain requirements for evaluating financial systems.
mnli hypothesis: Several OMB Circulars contain requirements for evaluating financial systems. premise: 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).