Department of Transport The plan that was presented to the Department in early 2016 from Bus Eireann in relation to financial difficulties in their Expressway/ Commercial business as well as the advice received by the Department from NewERA in relation to financial difficulties at the company; any internal reports and recommendations produced by DTTAS, as well as documents in relation to discussions, meetings, letters as well as emails and briefing notes produced by the Department in relation to the financial difficulties at Bus Eireann from January 2015 to present.