In 2014, the CRU was contacted by a whistleblower, who alleged that there had been an “act of serious financial impropriety” by a senior member of staff within Bord Gáis Éireann (now Gas Networks Ireland) in 2003/2004. This communication resulted in, amongst other things, the CRU, in its role as regulator of the gas network, launching an independent investigation (known as ‘Project South’) into Bord Gáis Éireann. Following the investigation, the investigation team published a report – Project South Final Report (CER/16/094). That report found that Bord Gáis Éireann breached the conditions of its licence and provided recommendations regarding the appropriate regulatory actions to be taken by the CRU. One of the recommended actions was that an in-depth independent audit be undertaken to ensure that no other instances of customer harm occurred and to ensure that all of the other recommended regulatory actions were implemented. This independent audit has been completed and a redacted version of the report detailing the audit and its findings has been published (CRU/21/127a). This marks the completion of all of the recommendations and as a result the CRU has published a close-out report (CRU/21/127).