Text: The Joint Financial Management Improvement Program (JFMIP) is a joint cooperative undertaking of the Office of Management and Budget, the General Accounting Office, the Department of Treasury, and the Office of Personnel Management, working in cooperation with each other and with operating agencies to improve financial management practices throughout the government.
Entailment: Several offices and departments cooperate with one another in order to improve financial management practices.
Contradiction: The JFMIP, or Junior Financial Management Indicator Program, is a maverick group of private auditors who answer to no one.