anchor: OMB Circular 50 provides the policies and procedures for use by executive agencies when considering reports issued by GAO and Inspectors General, other executive branch audit organizations, and nonfederal auditors where follow-up is necessary; and OMB Circular A-123 addresses internal management control systems.
positive: OMB Circular A-123 addresses internal management control systems.
negative: OMB Circular A-123 made no comments on the control systems.