Anchor: It was recognized that the standard auditor's report could be made more useful to users who are seeking greater information about what the auditor did and found, as well as expanded assurances.
Entailed: The standard auditor wrote a report that was useful to users. 
Contradiction: The users did not find the report useful at all. 
Contradiction: A car moving fast
Contradiction: People are playing a game
Contradiction: TANF allows subsidised saving accounts for police officers.
Contradiction: The rural costs were a small part of delivery costs.