Daniell said that the accusation that the SPCA has high administration costs is also completely untrue. "Our administration costs are 10% -- one of the lowest percentages of any non-profit organization," he explains. "We spend 11% on revenue development to raise funds to help the animals and the rest - 79% of the SPCA's budget - is spent on direct care for animals."

Prove it Mr Daniell. Hand over your books to an independent auditor. Stop stalling year after year to submit the audited statements that the law requires you to do. Stop using the excuse that the branches are not providing sufficient detail and let Head Office's books be audited. Or will you say that even Head Office has not kept track of income and expenses?