Considering 'In Texas, the ability to produce fairly stated external financial reports was only the first step in building a more effective, resultsoriented government.', is 'The first step to building a more effective government in Texas was the ability to produce fairly stated external financial reports.' a statement that refutes it?
In Texas, the ability to produce fairly stated external financial reports was only the first step in building a more effective, resultsoriented government.###The first step to building a more effective government in Texas was the ability to produce fairly stated external financial reports.