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The report on the Freedom of Information Act deposition from the Higher Education Funding Council for England ("Hefce admits to gaps in its financial oversight regime", August 12) needs clarification. The figure of occasions when institutions breached the memorandum covering borrowing relates to consents that have been granted retrospectively - that is, after a breach of the Financial Memorandum has been admitted or detected. The funding council has granted consent before a breach on more than 150 other occasions.

Nick Tiratsoo
Nottingham University