Text: GAO expects an agency to provide (1) a single position on GAO's findings, conclusions, and recommendations-including a resolution of disparate agency views if necessary-and (2) the rationale for any disagreement with GAO's draft report.
Entailment: If an agency disagrees with something in the GAO draft report, GAO expects that agency to provide its rationale.
Contradiction: Even if the agency disputes information in the draft report, GAO doesn't necessarily expect the agency to articulate its position.