The report questions the basis on which community benefits have been calculated, in particular the reduction in road accidents and crime reduction. It concludes that value for money is not proven because the Private Finance Initiative (PFI) option has been manipulated by the inclusion of over £16m of efficiency savings, PFI savings and risk costs either added to the Public Sector Comparator (PSC) or subtracted from the PFI option. (October 2001)
