The report highlights severe issues including delayed support, a postcode lottery in access to services, and a lack of understanding from the Department for Education (DfE) about the rising demand for support. Local authorities are facing financial crises, with many at risk of bankruptcy due to overspending on SEN services. The report stresses the need for the government to urgently address the system’s shortcomings by improving early identification, inclusivity in mainstream schools, teacher training, and addressing financial sustainability. Without reform, the PAC warns that the system risks creating a "lost generation" of children who do not receive the necessary help.

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