Text: 12 Whereas the agencies' fiscal year 1995 documents discussed streamlining primarily in terms of the number of positions to be eliminated, the fiscal year 1996 budget documents included discussions about how proposed staff reductions could affect the agencies' performance.
Entailment: The 1996 budget considered how a reduction in staff would affect overall performance.
Contradiction: When preparing budgets, employee reduction is considered a last resort for saving money.