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"If you value what this sector delivers, you will be prepared to sacrifice salary," says Gill Ball ("Finance chiefs pocket 6 per cent rise", January 21).

Tosh. If they could get those jobs at twice the salary in the private sector, they would do so. Look at the hundreds of millions that the education department and funding council have in their budgets and that universities are too incompetent to claim, and draw your own conclusions.

Our financial problems would be solved almost at a stroke if we did this properly, and it is the fault of finance directors that we do not.

Name and address withheld