MEMORANDUM OF UNDERSTANDING BETWEEN THE EUROPEAN COMMISSION AND IRELAND, December 16, 2010
iii. Structural reforms - page 26
In advance of the introduction of water charges
The government will have undertaken an independent assessment of transfer of responsibility for water services provision from local authorities to a water utility, and prepare proposals for implementation, as appropriate with a view to start charging in 2012/2013.
'Independent assessment' Was this ever carried out?