Anchor: To engage line management and create a culture that values good financial management, heads of agencies and senior executives 
Entailed: Heads of agencies and senior executives can help create a culture that values good financial management.
Contradiction: Agency heads can not do anything to encourage good financial management.
Contradiction: The cowgirl rides a horse.
Contradiction: A lady sitting in a chair while wearing a scarf
Contradiction: The organizations didn't identify any new challenges.
Contradiction: A group of climbers are outside