Section 23 report - Finances of Scottish universities: The Committee will take evidence from- Caroline Gardner, Auditor General for Scotland; Antony Clark, Audit Director, Mark MacPherson, Senior Manager, and Adam Bullough, Audit Manager, Performance Audit and Best Value, Audit Scotland. 4. Section 23 report - Finances of Scottish universities: The Committee will consider the evidence heard at agenda item 3 and take further evidence from— Caroline Gardner, Auditor General for Scotland; Antony Clark, Audit Director, Mark MacPherson, Senior Manager, and Adam Bullough, Audit Manager, Performance Audit and Best Value, Audit Scotland. 5.