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 wish to produce financial statements on their own.
mnli hypothesis: Comptrollers wish to produce financial statements on their own. 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.