Local authority – Budget. It could not be said that no reasonable decision-maker could decide to include areas of focus in which work could be done by the defendant local authority to identify ways of reducing the cost of special educational needs and disabilities services in the budget. The Divisional Court, in dismissing the claimants' application for judicial review, held that that conclusion unravelled the remainder of the claimants' case, which depended on the proposition that the cabinet could not lawfully make the decision absent worked-out proposals of how the savings might be made or what the impact of such proposals might be.