Anchor: (1) established senior-level CFO positions, (2) required annual financial statement audits, and (3) set expectations for more modern systems to support integrated management of budget, accounting, and program information.
Entailed: 1.Establish senior level CFO positions 2.Require annual financial statement audits.
Contradiction: They refused to require annual audits. 
Contradiction: A woman and a horse eat at a restaurant.
Contradiction: Workers are standing
Contradiction: A man is in a boat.
Contradiction: An artist wears a red scarf.