The Government should outline the measures it and the Office for Students are taking to ensure the sustainability of higher education institutions’ borrowing, to work with creditors to ensure they recognise the benefit of avoiding an institution closing, and measures to support HE institutions that are in particular financial difficulty. This should include consideration of when tuition fee loans are paid to higher education providers, and 110 whether the Office for Students should have a role in agreeing high levels of borrowing, as occurred with its predecessor, the Higher Education Funding Council for England (HEFCE), and occurs in Scotland and Wales. (Recommendation, Paragraph 75)