What steps it has taken to ensure open, transparent and accountable governance in the (a) higher and (b) further education sector.

The Scottish Funding Council is responsible for ensuring that the higher education institutions and colleges which it funds have suitable provision in relation to their governance and management, and undertakes an annual review of institutions to ensure they meet this and other criteria. The importance of high standards of governance is reflected in the terms of the financial memorandum between the Scottish Funding Council and each institution. This places an obligation on the governing body to strive to achieve good practice in the governance, management and conduct of the institution.
Colleges and universities are also required to include a statement on corporate governance in their annual financial statements, and external auditors review whether that statement complies with the requirements of the Scottish Funding Council.
As a government, we also attach considerable importance to high standards of governance in our universities and colleges. We have previously made plain our intention to take a fresh look at their governance arrangements and will bring forward our plans in due course.