1.17 Management entrusted with handling public resources (for example, managers of a state or local governmental entity or a nonprofit entity that receives federal assistance) is responsible for applying those resources efficiently, economically, effectively, and legally to achieve the purposes for which the resources were furnished or the program was established.
When handling public resources, the responsibility for handling resources efficiently falls on management.
The responsibility to be economical with public resources doesn't typically fall on management.
A man repairs a hole in his shoe.
There was something under the rock.
The boy and girl are walking outside.
U.S. data as "Estimated Aggregate", U.S. being United States.
The Board is not providing guidance in the principal areas of stewardship resources that have materiality for the majority of Federal entities and for the consolidated financial reporting for the Nation.
I never read the book, so I never knew what was coming in the film based on it.