>No need to label and insult them on their way out
You never need to say when someone didn't do their job, but it's not a terrible thing to do so either. Don't go out of your way to be insulting, but if the basic facts of the situation are insulting, then so be it.
>when you have to tighten your company's belt.
They stated very clearly that it was not about belt-tightening at all. Do you think they're lying?