While the CFO Act established the foundation for improving management and financial accountability among the agencies, GPRA is aimed more directly at improving their program performance.
The GPRA reverses what the CFO act established in the first place.
mnli hypothesis: The GPRA reverses what the CFO act established in the first place. premise: While the CFO Act established the foundation for improving management and financial accountability among the agencies, GPRA is aimed more directly at improving their program performance.