I certainly don't really believe the 325k figure either. However the argument that the Ave is 65 is pretty meaningless tbh.
If you did take out 325k for the manager then divide the remainder by the other 41.then it gives an average of approx 55k.which would still probably be in line with player salaries. So the accounts actually don't prove a thing.
However as I said. I can't believe provincial clubs in Scotland are paying managers these amounts.
If they are then it must simply be TV money that's paying this.