SIMON GRAYSON will not be worrying about what chief executive Martin Bain has had to say about Sunderland’s financial state as he looks to turn things around at the Stadium of Light.

Bain has spoken of a desire to strive for sustainability and explained why Grayson has not had much money to spend because cash raised by player sales and wage cuts has had to ease the club’s debts.

But Grayson knew what he was getting in for when he agreed to take over on Wearside in the summer, and is purely focused on delivering better results as Sunderland’s latest manager.

Grayson, whose side face Everton in the EFL Cup tomorrow night, said: “Martin has ultimately explained it to everyone.

“I wanted to come here and they chose me as the right man to come here. It has been no great surprise to me, I knew the parameters I was working in.

“When you look at Hull who we faced on Saturday, they have had to do a lot of changes as well. It comes with the territory when you fall from the Premier League. Martin has put it out there and we have to try to make sure everyone is focused on the future.

“The hardest has been turning draws into victories, what happens off the pitch doesn’t bother me. I know the parameters I have to work to.

“It is more turning nearly good results into really good results that’s on my mind. I am a good coach and a good manager, that’s why I am here and I feel we will do that over the next few months.”

Sunderland head to Goodison Park tomorrow knowing they will not have Brendan Galloway and Ty Browning available because of the terms of their loans from the Toffees.

Duncan Watmore is also not available yet, despite coming through an Under-23s appearance unscathed over the weekend. Sunderland will be making a number of changes.

Grayson said: “It’s pretty much like we have all season in the cup. We want to win a football match. There will be a few changes from Saturday, through forced injuries and those who need games.

“It will be a team who want to go out and win the game. Everton are desperate to win a game as well, that’s the philosophy of the game.

“You get a few knocks. James Vaughan was ill Thursday and Friday. He has recovered now. A few knocks and bruises others might not play because of the importance of Saturday.

“The strength in depth is something we would like to improve on. Aiden McGeady is close to being back with us, Duncan too. You lose key areas in the pitch and you have to deal with it.

“Maja is back training with us again. We will have strength in depth before new know it. We have to deal with situations as they come along.”