Let's say I'm an s corp and the county council pays me for services, I give them a money back guarantee. Then I use the money to train, hire, outsource.. I spend it towards services but if they don't like the results or I'm not able to meet said goals & I just spent all the $ training and hiring and outsourcing. In worse case scenario I didn't have sufficient income to repay & had to declare bankruptcy of my new business... wouldn't that be the council's write off anyways? And even then, the attempt alone is benefiting the economy. What's the risk?