Ms Madeleine Delaney:

This is why it is very important that charity trustees understand that they are the persons legally responsible for the control and management. They do that by putting in place the governance framework, which sets out the boundaries. This is where the work comes in at the outset and then keeping it up to date. We produce a lot of material on this. That sets the boundaries and limits within which the employees operate. It says what decisions are reserved to them, what information they require to make those decisions and then standard reports and the detail of those that have to be produced.