Guardian analysis lays bare a neglected system that is ruinously expensive, and often fails children and parents

• Ministers plan major changes to Send education in England

The alarming details of the special educational needs financial crisis in English local authorities are buried deep in internal council papers but the reality of the situation is crystal clear to those close to it. “It’s a ticking time bomb,” one town hall boss told the Guardian. “It’s what keeps me awake at night.”

Budget reports, schools forum minutes and financial planning documents help tell a story of a system woefully unprepared for the explosion in numbers of children with special educational needs and disabilities (Send) in recent years, chronically underfunded to meet the growing demand, and now struggling to keep afloat.