Ms Madeleine Delaney:

That is one of the reasons we have the charities governance code. It sets out everything the trustees need to look at, put in place, ask their employees to help them put in place and report on. That is specific guidance for trustees to know how to discharge their obligations and protect themselves. You redress the balance by saying that we have the code of governance; that we know what it means, which is this, this and this; that we are putting this in place; and that you need to report to us on it.