Premise: GAO was created in 1921 as a result of the Budget and Accounting Act, a law designed to improve government financial controls and management in the aftermath of World War I. Wartime spending had increased the national debt, escalated costs for many government purchases, and created substantial disarray in the financial operations of the War Department and other agencies.

Hypothesis: Government financial controls and their need to improve them led to the creation of the GAO.
Relation: neutral