Anchor: The act also requires that OMB establish, in consultation with the Comptroller General, guidelines that the agencies shall follow in evaluating their systems of internal accounting and administrative controls.
Entailed: The act says OMB has to establish guidelines.
Contradiction: The OMB is not goverened by guidelines.
Contradiction: The people are racing in the pool.
Contradiction: Arthur has never claimed any such thing nor did I write anything to that effect.  
Contradiction: Two kids are walking down a city street.
Contradiction: Government employees should be given an average number of holidays.