Ms Madeleine Delaney:

We monitor the oversight and the process in relation to whether staff need to be recruited and what staff at what grade, whether there is an open recruitment competition with a proper role profile and whether the salaries are benchmarked. That is the guidance we give charities. It is permissible to employ people because you have to deliver services, you might have to buy equipment and materials and you might have to rent space. All of that is allowed. Charities are however expected to make sure they only incur the costs that are strictly necessary and reasonable. They have to look at and examine that.

CEO is a title, but you might ask whether there is a need for the role of CEO in a very small charity with two employees or sometimes even one as opposed to a charity with hundreds of employees and lots of services and complex matters to deal with.