Anchor: In recent testimony before the Congress, GAO urged that the proposal for establishing DHS should not be considered a substitute for, nor should it supplant, the timely issuance of a national homeland security strategy.
Entailed: The issuance of a national homeland security strategy had to be done in a timely manner according to GAO. 
Contradiction: GAO made clear its feelings that the establishment of DHS should be considered a substitute. 
Contradiction: A group of people standing in front of a church
Contradiction: A woman is building a bike
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Contradiction: A girl is sitting and reading.