Ms Madeleine Delaney:

We have resources that are sufficient for our programme of work right now. These resources have been increasing incrementally. We plan, with a revised regulatory approach and strategy and a new way of risk rating concerns that come into us, to allocate more time to proactive work, whereby rather than just looking at and rating a concern that comes in we will look independently at charities and carry out a risk assessment of them to see are there any flags that would mean we would go in and look at them. We do not have a role in terms of auditing them.