Definition: In this task, you're given a statement, and three sentences as choices. Your job is to determine which sentence clearly disagrees with the statement. Indicate your answer as '1', '2', or '3' corresponding to the choice number of the selected sentence.
Input: Statement: (2) required audited financial statements annually, and (3) set expectations for agencies to develop and deploy more modern financial management systems, produce sound cost and operating performance information, and design results oriented reports on the government's financial condition by integrating budget, accounting, and program information. Choices:  1. The expectation for annual audited financial statements wasn't mentioned at any point. 2. Everyone in the government felt that the requirement for annual audited financial statements was the most important development. 3. The development of more modern systems of financial management was under the third point.

1