Anchor: In particular, the units that process payments under the direction of the certifying and disbursing officers should have in place effective internal control activities6 to ensure payments are legal, proper, valid, and accurate and that duplicate payments are avoided.
Entailed: One of the reasons why internal controls must be effective is so that it can be ensured that payments are legal.
Contradiction: Internal control activities aren't needed by disbursing officers.
Contradiction: He cares more about the Wachtler reform than the prison reform.
Contradiction: The Lotafrankish man spoke in his own tongue.
Contradiction: Some people are at a soccer game
Contradiction: Restaurants and bars can be found behind the Savoy hotel.