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The State argued that , unlike the situation in Illinois , supra , therewas a direct cause and effect relationship between the audit exceptionand the claim . The Authority decision in the Social Security case , supra , makes it clear that where critical elements and performance standards are the topic of negotiation impact and implementation bargaining is not foreclosed . Moreover , it has been shown that the " collateral consequences " rule , as announced in Young v. Vaughn , supra , is plainly at variance not only with the rationale expressed in Custis but also with the holding of Maleng . Rule 803 supra , is based upon the assumption that a hearsay statement falling within one of its exceptions possesses qualities which justify the conclusion that whether the declarant is available or unavailable is not a relevant factor in determining admissibility . The Healy case , discussed in Part One : I.B.1.b , supra , dictates that " the practical effect of ... Accordingly , the Authority 's decision in National Treasury Employees Union , supra , is not applicable to the unilateral changes alleged herein as a violation , and the Respondent is therefore under no obligation to bargain with the Union concerning the form of employee participation in the establishment of the production expectations . Department 's collusion with West in Tax Analysts , supra , renders it unable to craft a fair settlement of third-party publishers in the current monopolistic conditions in the legal publishing industry .