The overall cost changes from the original Financial Memorandum are: £135,000 for preparing and implementing a national transitions strategy (up by £12,000), £102,000 for revieing the national transitions strategy every three years (£30,833 per year) (up by £9,500), £200 for all publishing costs, and £1,217,280 cost for local authorities to implement and revise plans in year 1, which will rise to £6,086,400 by year 10.