The report, commissioned by Unison, says the council focused on cost and pro^t rather than the needs of service users and has ultimately not delivered real savings.
'Costs have not been reduced under the enabling model. Savings have been marginal even by the council's own admission and the enabling model as a whole is likely to cost council tax payers dearly in the future,' it says.
The report criticises the council's spending on consultants and implementing policy changes. It highlights spending of £278,000 on consultancy projects over the four years and a management of change budget totalling over £1 million for the ^nancial years 1992-95.