Although not required by the act, the state Comptroller had each state agency also produce audited financial statements, thereby ensuring accountability at every level of government rather than solely at those levels considered material to CAFR.
Comptrollers can give financial statements if they wish. 
mnli hypothesis: Comptrollers can give financial statements if they wish.  premise: Although not required by the act, the state Comptroller had each state agency also produce audited financial statements, thereby ensuring accountability at every level of government rather than solely at those levels considered material to CAFR.