The concepts and standards presented in the two volume set resulted from the joint efforts of the Department of the Treasury (Treasury), the Office of Management and Budget (OMB), and the General Accounting Office (GAO).
The Department of the Treasury spearheaded the effort of capturing these concepts and standards. 
mnli hypothesis: The Department of the Treasury spearheaded the effort of capturing these concepts and standards.  premise: The concepts and standards presented in the two volume set resulted from the joint efforts of the Department of the Treasury (Treasury), the Office of Management and Budget (OMB), and the General Accounting Office (GAO).