RTÉ has released an updated version of the Grant Thornton report into Toy Show The Musical, which names most of the individuals included in the review.
The original report, which was released last month, was anonymised.
It found that the musical lost €2.27 million and highlighted a failure in generally accepted accounting practices in the way sponsorship money was recorded in RTÉ's books.
The review also concluded that RTÉ Board approval was required for Toy Show The Musical but that the formal approval of the board was neither sought nor provided for.
The RTÉ Board said that following requests from the Minister for Media and two Oireachtas committees for anonymity to be removed from the report, RTÉ asked Grant Thornton if it could facilitate these requests.
Grant Thornton subsequently contacted each individual included in the report to ask if they would consent to their anonymity being removed and 20 people agreed to this.
"In line with its standard practice, the names of staff below Executive level in RTÉ will continue to be redacted," the RTÉ Board said in a statement.
"All RTÉ Board members attending the Joint Oireachtas Committee this week consented to their names being included in the Grant Thornton Report and are happy to discuss the Grant Thornton Report into Toy Show The Musical in more detail with the Committee members, in order to provide the assurance needed that governance structures have been appropriately reformed and strengthened," the board said.
The updated version of the Grant Thornton report contains minutes of a meeting of the RTÉ Executive Board of 1 March 2022, in which Rory Coveney is described as the "driving force" behind Toy Show The Musical.
Mr Coveney was RTÉ's Director of Strategy and resigned in July 2023.
He was asked about Toy Show The Musical while appearing before the Oireachtas Media Committee in June 2023 and said he was "responsible for the project in one sense".
The 20 people who agreed to be named - with their titles at the relevant time - are:
- Susan Ahern (Board of Director Member and Audit and Risk Committee Member)
- Richard Collins (CFO of RTÉ and Board Director of RTÉ Commercial Enterprises)
- Rory Coveney (Director of Strategy)
- Eimear Cusack (Director of Human Resources)
- Julian Erskine (External Consultant)
- David Harvey (Board of Director Member)
- Daire Hickey (Board of Director Member and Board Director of RTÉ Commercial Enterprises)
- Jim Jennings (Director of Content)
- Ian Kehoe (Board of Director Member and Audit and Risk Committee Member and Board Director of RTÉ Commercial Enterprises)
- Deborah Kelleher (Board of Director Member)
- Adrian Lynch (Director of Audience Channels Marketing in RTÉ)
- PJ Mathews (Board of Director Member)
- Paula Mullooly (Director of Legal Affairs and Group Secretary)
- Connor Murphy (Board of Director Member and Board Director of RTÉ Commercial Enterprises)
- Anne O'Leary (Board of Director Member and Chair of the Audit and Risk Committee)
- Geraldine O’Leary (Director of Commercial and Board Director of RTÉ Commercial Enterprises)
- Jonathan Ruane (Board of Director Member)
- Robert Shortt (Board of Director Member and Audit and Risk Committee Member)
- Richard Waghorn (Director of Operations, Transformation & Technology)
- Moya Doherty (Chair of the RTÉ Board until November 2022)
