8. 5-year Fundraising strategy identified Legacies and DM as key income streams for investment, but without a clear planning link, the 2007 budget for this investment was slashed by Ā£0.8m
9. In 2006, UKO ICS under-spent the charitable spend budget by Ā£6m partly due to the absence of an Operating Plan underpinning the budget, and there was no onward link to performance management