The way the council spends the money is regulated by law.
The requirements that have to be met are described in the SEND Code of Practice, statutory guidance published in January 2015.
The majority of the funding goes directly to schools, which is about £45m of the total fund.
The rest is spent by the council on services which include the Support for Learning Service and a Speech and Language Therapy contract.
Head Teachers have asked the council to reduce the amount of money that is retained. To do this we need to change and reduce the services that this money pays for.