Question:
His voice cold and guttural.

Does it follow that "His voice was scary."?
Answer:
yes

Question:
15 While top leadership commitment can be demonstrated in many ways, the following are examples employees and managers identified for the selected initiatives we reviewed at these agencies.

Does it follow that "Employees and managers worked together to identify the initiatives."?
Answer:
it is not possible to tell

Question:
well they're not rigid enough here in Texas

Does it follow that "They should implement more rigid ones as soon as possible."?
Answer:
it is not possible to tell

Question:
Other participants commented that financial statements that exist today, while they may be useful to some, are not used very much by investors.

Does it follow that "Financial statements are useful for nobody."?
Answer:
no