We didn't examine resources, specifically, or assess whether the agency had the necessary resources to deliver the program.
That said, during the audit, we certainly observed some frustration on the agency's part in terms of the efforts devoted to program controls. Would more resources fix the problem? I'm not sure.
Instead of simply suggesting that the agency acquire more resources, we opted to focus on increased market discipline, so that the agency doesn't have to do as much monitoring. Our recommended approach was a bit more preventive, in other words, issuing permits with expiry dates, charging higher penalties, and working with Global Affairs Canada to verify compliance with import permits.