With respect to due diligence, as you mentioned, I believe it was important for senior officials to gather the information and ask themselves whether the organization was able to deliver the expected result and whether the financial structure used made it possible to complete the project. In addition, it is important to know what their recommendations were and what they documented.
When it comes to due diligence, questions must be asked and documented. Whether or not a breach is determined will depend on the documentation submitted. Most senior officials are usually required to document their recommendations.