In our report in May 2020, we found that there were not enough state special school places in some parts of the country, meaning that local authorities had to cover the high cost of places in independent schools and spend ever larger amounts on SEND transport. We recommended that the Department should carry out a systematic analysis of current and future demand for school places and facilities suitable for pupils with complex needs, and develop a costed plan for meeting those needs, which the Department agreed with.51 We asked the Department about reports that local authorities are being required by tribunal judgements to send pupils to private providers, some of whom charge “exorbitant prices”. The Department agreed that specialist provision was one of the key cost pressures on the SEND system, and that it would look at “some of these market structure questions” as part of the SEND review.52 47 Qq 129, 144 48 Qq 112–115, 125, 145–148 49 Qq 117, 119 50 C&AG’s Report, paras 1.17–1.19 51 HC Committee of Public Accounts, Support for children with special educational needs and disabilities, First Report of Session 2019–21, May 2020; HM Treasury, Treasury Minutes: Government response to the Committee of Public Accounts on the First to the Sixth reports from Session 2019–21, CP 270, July 2020 52 Qq 123, 131–132 14 Financial sustainability of schools in England