Caroline Gardner, Auditor General for Scotland, said:
"There's significant variation in the financial strength of Scotland's university sector. A small number of universities are stretching ahead of the rest and are in a better position to deal with the financial pressures facing the whole sector. But they still face strong global competition.
"More work needs to be done to make sure that universities' outcome agreements provide a clearer picture of what each institution is contributing to the government's national priorities."
The Auditor General for Scotland's report - Finances of Scottish universities
The Committee took evidence from the Auditor General for Scotland and Audit Scotland.
Please read the Official Report of 3 October 2019
Meeting papers for 3 October 2019
Minutes from 3 October 2019
Letter from Convener to Karen Watt, Chief Executive of the Scottish Funding Council, 3 February 2020 (137KB pdf)