Again, what we have is a system that was implemented and that didn't work. This audit was not about trying to identify who made what decisions and who was responsible for what. We're going to come back and revisit the decision in the second audit.
All I can tell you at this point is that when this system was put in place, it wasn't ready to process the transactions that it was asked to process, and now a lot of time, effort, and money are being spent trying to get the system back to where it needed to be.