Such an evaluation would have allowed other options including a cheaper version or 'doing nothing' to be considered according to the audit seen by the Irish Independent.
"The letters specifically refer to an early recommendation from the audit and therefore had to do with what it was finding. Families were being put on notice."
"This was a difficult decision, and we made it with care, thoughtfulness, and a deep awareness of its impact on our people, appreciating that historically low levels of attrition over consecutive years have made it necessary to take this step."