We questioned the Department about local authority approaches to cost savings and whether all were learning lessons. The Department noted the wide range of approaches that local authorities were taking and assured us it was working with ADEPT and others in the local authority sector to share best practice.20 It referenced the ADEPT toolkit from 2023 which, it explained, looks at all the approaches that local authorities had been taking and lists areas for possible savings. However, when it came to identifying good practice, the Department advised caution, noting that, for example, transport planning may look very different in a large rural area, compared with an urban one.21 The Department told us it was also working closely with the Department for Transport (DfT) on the provision of better public transport.22 14 The Association of Directors of Children’s Services (HTS0011) 15 Q 20; C&AG’s Report, para 15 and figure 1 16 Q 9 17 Q 17 18 Q 22 19 Letter from Unison, 22 January 2026 20 Qq 45, 46 21 Q 46, ADEPT, SEND Transport Toolkit, 9 November 2023 22 Q 72 10