criticised on finance (April 30). Your statement that ''only three of Scotland's 43 further education colleges have a strategy to improve their financial health'' is inaccurate and potentially misleading.

In fact, the National Audit Office's report, ''Corporate Governance and Financial Management in the Scottish Further Education Sector,'' was based on a sample of only 12 colleges out of Scotland's 43 incorporated colleges of further education. No assessment was made of 31 colleges not included in the sample, nor of the steps which the FE sector was already taking.

NAO has given some useful pointers for improving both financial management and governance in colleges. Many of its recommendations were already being addressed by colleges at their own initiative, at the behest of the Scottish Office as the funding authority, or by taking forward guidelines on governance which the Association of Scottish Colleges issued last year. A survey of the whole sector today would show much more positive results.

It is unfortunate, therefore, that you have reported a comment by the EIS on the Governance aspects of the report without first checking the facts and current position in the sector. Colleges have responded very positively to the recommendations by the Nolan (now Neill) Committee on Standards in Public Life about appointments and other matters of governance.

The colleges are making great efforts to ensure that the public has confidence in the governance and accountability of FE colleges. The NAO report provided both a spur to further improvement and an initial - if rather belated - appreciation of progress already made.

A more balanced picture would have emerged had you sought ASC's comments as the representative body for FE colleges in Scotland.

Robert Kay,

Chairman,

Association of Scottish Colleges,

Castle Business Park, Stirling.

May 5.