context: All agencies found his comments were not substantiated with factual data and his motivation was due to his upcoming termination.
source: TEA found the CFO had incorrectly used federal funds.
reference_original: Le TEA a découvert que le directeur financier avait utilisé des fonds fédéraux de manière frauduleuse.
reference_flipped: Le TEA a découvert que la directrice financière avait utilisé des fonds fédéraux de manière frauduleuse.