Text: It also acts as an incentive for agencies to be ever vigilant in their efforts to address the wasteful spending that results from lapses in controls that lead to improper payments.
Entailment: It also acts as an incentive for agencies to stay vigilant, and keep up the efforts to address the wasteful spending that results from lapses in controls that lead to improper payments.
Contradiction: The agencies don't need incentives to stay ever vigilant, so it doesn't act in that way.