Some schools have not yet started implementing the agreement to cut teachers' workload, the PWC study found.
Two Durham primary schools visited by consultants had made very little progress in transferring more than 20 administrative and clerical tasks to support staff. Under the terms of the workload deal tasks should have been delegated from the beginning of term.Heads in these schools said that there was no pressure from teachers to implement the changes.
They said teachers were keen to hold on to responsibility for preparing display and teaching materials, something the pro-agreement National Association of Schoolmasters Union of Women Teachers has said they should not do.
Secondary school teachers continued to see preparation of funding bids, exam administration and personnel advice as tasks they should carry out.
By contrast, schools in Brighton and Hove and Essex were well on the way to introducing the reforms.