anchor: By subjecting all state agencies to the rigorous discipline of preparing financial reports and having them audited, the Comptroller increased accountability for data accuracy beyond that required to receive an unqualified audit opinion.
positive: By subjecting state agencies to the discipline of preparing finance reports and having them audited, the comptroller increased data accuracy and accountability.
negative: By not subjecting state agencies to the discipline of preparing finance reports and having them audited, the comptroller increased data accuracy and accountability.