Ms Madeleine Delaney:

I cannot, which is what Mr. O'Leary said. I do know one of the reasons we are having this conversation , and why we publish our report, is in order that people can see what has gone wrong rather than sticking the boot in or causing pain for people. It is in order that trustees reading the report will read, understand and follow our guidance on what it is they need they to do to exercise control over their organisations. I would say the same about funders. We rely on funders. Where there are significant funders of charities they are people with written agreements. They have access to information. We rely on them fulfilling their obligations in that regard as well.