When there are multiple system administrators in finance but custom chart organizers and reports are created specifically for certain admins to use, things can be deleted by mistake or by a user who doesn't know what the CO was for and there is no way to tell who has done what in the system. If there can't be a restore function there should at least be a way to see what items have been last changed/deleted, otherwise there is no accountability. Custom reporting relies so heavily on chart organizers and nothing is really safe if the person who set up the chart organizer can't prevent others from changing or deleting it.