Jonathan O'Brien (Cork North Central, Sinn Fein) | Oireachtas source

The memo also states that the estimated €191 million over the value did not include VAT or contemplate the sectoral employment order or hyperinflation. It is grand for the Department to state that it did not have a final figure, that it knew there was going to be a cost overrun at that stage but that it just did not know how much this would be.