It wasn't the focus of the audit to look at how things were progressing that way. There's one thing, though, that I can say. I think in paragraph 6.42 we say that:
Although we found that in 2010 three payments were signed off by officials who did not have an appropriate signature card documenting delegated authority, we noted no such cases in the following years.
That would be, in that particular instance, a case where the problems we identified were early on in the organization's life, rather than later. But I can't generalize to say that was the case in every situation.