Ms Helen Martin:

We will oversee it for a period and we would follow up after a number of months to see whether it was the case and it still has its bookkeeper. We have had situations where an intermediate sanction was imposed. One particular organisation got a bookkeeper and was keeping a proper book of accounts but then it just did not return its annual report on time. That raised a flag for us as to why it was not doing so. When we got in touch with the charity it became apparent that it had lapsed again and was not keeping proper books of account. That particular charity wound up in the end.