There is another side to this funding reform.
With the previous legislation, my LA lowered the amount of funding they delegated to schools simply because more schools were applying for statements. This meant more schools had to apply for statements (because there was less delegated funding), as a policy decision, which in turn, in my opinion, lowered the entry requirement for a statement, distorting the level of a child's additional need (when compared with national levels).
Requiring a school to show how much they have spent before extra resources are applied for prevent this exaggeration of needs just to receive extra funding (for the school).
There are so may stories concerning statemented funds not following individually funded children ie school using the money / resource as they see fit eg person assigned to do 1 to 1 doing photocopying, working with other children.
The problem of a child's funding not being spent on them was extremely difficult to address, before this reform.
If the child was coping with the lesser resource being channelled towards them they still suffered as their actual 'need' was being distorted (possibly with permanent implications) and schools had no incentive to address this issue.
If they were not coping it could be difficult for parents to ascertain what the problem was, not being able to very easily track what their child's funding was being spent on.
A statement seems to be universally understood as being indicative of a high level of need, yet not all authorities even attempt to require schools to quantify their provision subsequent to awarding the statement.
Instead they seem happy to work using vague matrices, in terms of severity of need, whilst the only aspect of need that is quantifiable is the money that has been spent or that needs to be spent. They have probably taken the view that the administration of monitoring provision would cost more. This is why they then buy in block provision in order to ensure some money actually is spent on Special Needs.
This is why I am pleased that schools need to demonstrate what has been spent. It prevents the manipulating of LA policies by schools, purely for extra revenue. However I fully appreciate there are still many problems, the new legislation does not go far enough to ensure fairness at all.