Some things just shouldn't happen.
Negative reserves to cover special educational needs and disabilities (SEND) deficits on councils' balance sheets is one example that breaks accounting fundamentals.
Rob Powell is hoping for a full resolution of the 'intractable problem' of negative reserves to cover SEND deficits, 'not another extension of the statutory override'.
Some things just shouldn't happen.
Negative reserves to cover special educational needs and disabilities (SEND) deficits on councils' balance sheets is one example that breaks accounting fundamentals.