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Liverpool John Moores 51¹ú²úÊÓƵ must prepare for a funding council audit while struggling with finances and possible industrial action over redundancies.

The Higher Education Funding Council for England is planning its next full audit of LJMU next academic year. The last audit was two years ago. Two HEFCE officials have visited to discuss the next financial year and planning.

Vice-chancellor Peter Toyne has identified a Pounds 2.5 million funding gap and has said that jobs will have to go. Trade unions plan to ballot on industrial action after the summer. They plan a vote of no confidence in Professor Toyne.

Staff and unions want a full, independent audit of the accounts. They are concerned that any HEFCE audit will fail to question policy decisions behind the accounts. Unions are angry that the university has known about a looming shortfall for five years.

LJMU has responded to THES questions on finances. But it referred repeatedly to annual accounts that fail to explain why "other expenditure" increased by Pounds 4 million last year.

Letters, page 15