The Business Case fails to fulfil several basic requirements with regard to strategic, economic, commercial, financial and management functions. The Council is attempting to privatise risks by omitting them from the Business Case. Important financial, operational, democratic governance and employment risks are excluded. Job losses could range between 189.5 and 253.3 jobs due to the combined effect of outsourcing other Council services and CSO – NSO efficiency savings. The savings figures are grossly over-estimated because they do not take account of the cost of redundancies or accommodation costs.