Gentlemen of the Senate and of the House of Representatives:
Experience has shewn that it would be useful to have an officer particularly charged, under the direction of the Department of War, with the duties of receiving, safe-keeping, and distributing the public supplies in all cases in which the laws and the course of service do not devolve them upon other officers, and also with that of superintending in all cases the issues in detail of supplies, with power for that purpose to bring to account all persons intrusted to make such issues in relation thereto.
An establishment of this nature, by securing a regular and punctual accountability for the issues of public supplies, would be a great guard against abuse, would tend to insure their due application and to give public satisfaction on that point.
I therefore recommend to the consideration of Congress the expediency of an establishment of this nature, under such regulations as shall appear to them advisable.
George Washington, Special Message Online by Gerhard Peters and John T. Woolley, The American Presidency Project https://www.presidency.ucsb.edu/node/203722