With no explanation, label text_A→text_B with either "not-entailed" or "entailed".
text_A: An investigative panel headed by former U.S. Federal Reserve chairman Paul Volcker is expected to criticize Mr. Annan for failing to take action to correct flaws in the U.N. bureaucracy that allowed problems to develop in the $ 40 billion oil-for-food program .
text_B: U.N. is an organization
not-entailed.