The report rejected the council leadership's claim that it had been disadvantaged by government funding cuts and underfunded. It condemned the council's attempt to restructure services by outsourcing them to private companies and charities (the Next Generation Programme). It described the council's budgeting as "an exercise of hope rather than expectation".
The report rejected the council's claim that it had been unfairly treated due to government funding cuts and insufficient resources. It criticized their attempt to restructure services by outsourcing them to private organizations (the Next Generation Programme). The report deemed the council's budgeting strategy as unrealistic and lacking in a solid plan.