HES, as the lead public body for investigating, caring for and promoting Scotland's historic environment, will continue to work with the GSA, Glasgow City Council and other interested parties on the complex issues surrounding the rebuild of the Mackintosh building. All Scottish HEIs in receipt of public funding must comply with the terms of their Financial Memorandum with the Scottish Funding Council (SFC), and the principles of good governance set out in the Scottish Code of Good HE Governance.