The buck ultimately stops with the board. They have now admitted that the project was never finishing on time. Steel or no steel.
They decided to tell us everything was fine, project would be completed before our 1st home game, only to have to, hours after telling the same to a fans group, tell us that it wasn't going to be completed on time.
To compound matters, we had no contingency plans in place and had to go cap in hand to SFA and rent Hampden.
During the initial renovation of Ibrox, we played with stand(s) closed. Not ideal, what at least we were playing at Ibrox.
You can attempt to shift the blame to whomever you want, but the buck stops with the board.