Caplan takes the fall

So after an Auditor General's report on e-health uncovers the inappropriate spending of $1 billion in government money towards consulting contracts, Health minister David caplan resigned from his post. On the surface it would appear that the convention of Ministerial responsibility has worked as it should. The department made a major error and the minister resigned from his post taking the blame. In reality this is not the case. Although Caplan was the minister at the time the report was released most of the spending was done when he was not the minister. This raises the obvious question; If not Caplan, who is to blame?
Well I'll give you two names; Dalton McGuinty and George Smitherman. The Auditor General's report indicates that most of the spending took place while Geoprge Smitherman was the minister of health. Dalton McGuinty also appears to have hand selected Alan Hudson to expediate the e-health process. If this is the case than all of the efforts to bypass due dilligence on Hudson's part can be contributed to McGuinty's appointment and the leeway he was given. In either sense it doesn't matter. McGuinty is "accepting responsibility for the mess" and Smitherman believes that there are "lessons to be learned". This is all fine and dandy to say but where is the convention of ministerial responsibility for these two. Smitherman remains deputy premier and minister of Energy and Infrastructure and McGuinty remains premier. Seems to me like Caplan was thrown to the wolves to appease the masses. Another person gets scapegoated while the real problem people carry on as if it never happened.