Text: To achieve this goal, he directed the head of each agency without an unqualified audit opinion to submit to the OMB (1) an initial plan for resolving financial reporting deficiencies and (2) quarterly progress reports for achieving the goal.
Entailment: He directed the head of each agency to submit a plan which could help resolve financial reporting deficiencies.
Contradiction: The reason for this is so he can embezzle lots of money.