Figures on statementing were just one of the performance indicators for education authorities the commission examined for a recent report comparing different councils. It found that the gap between the worst and best performing councils is widening - and that there is no clear link between spending and standards. Pupils in some of the poorest areas outperformed children in some of the most affluent.
Five years after legal time limits were introduced, many authorities are still failing to complete statements for special needs children in time, according to the Audit Commission.
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