| http://www.w3.org/ns/prov#value | - In the same December 2002 memorandum, the director noted that the newly covered agencies, along with the 24 CFO agencies, are all subject to the provisions of OMB Bulletin 01-09, Form and Content of Agency Financial Statements, beginning with FY2003.185 This bulletin requires agencies to consolidate their audited financial statements and other financial and performance reports into combined Perfor
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