In DFAS Which of the following identifies agencies that are required to prepare Federal Financial statements and specifies the form and content of the statements: A. Office of Management and Budget (OMB) Circular No. A-130, B. Office of Management and Budget (OMB) Circular No. A-11, C. Office of Management and Budget OMB Circular No. A-123, D. Office of Management and Budget OMB Circular No. A-136