The NAO highlights the way that funding rates for the free entitlement have fallen in real terms, and also the doubts of many that new levels will be sufficient, leading to possible shortages either for disadvantaged two-year-olds or for the three- and four-year-olds.
It also says that the effectiveness of the £2.7 billion invested in free entitlement funding is still not being tracked properly.
This is particularly pertinent with the EYFS Profile due to be scrapped next year, to the concern of health and education professionals who do not want to lose what is beginning to be very useful data. Meanwhile, the future of the Baseline seemingly hangs in the balance amid rumours circulating that it is to be ditched after millions of pounds of investment.
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