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I like the last three points. They seem sensible approaches that will help in the long term to reduce costs. The first two will keep the budget for this year down but will reduce next years spends. Not great for those who have to wait but at least emergency issues still get dealt with. The closure of the ward must be done carefully. From what I understand it's used by those with mental health problems and dementia. It must be ensured they get the same high quality help elsewhere. Perhaps the relevant charities can be brought in as well to ease the transition for the people involved.