(1) established senior-level CFO positions, (2) required annual financial statement audits, and (3) set expectations for more modern systems to support integrated management of budget, accounting, and program information.
They refused to require annual audits. 
mnli hypothesis: They refused to require annual audits.  premise: (1) established senior-level CFO positions, (2) required annual financial statement audits, and (3) set expectations for more modern systems to support integrated management of budget, accounting, and program information.