In terms of transparency with the transfers to the provinces, the federal government clearly explains the intended targets of the amounts it hands over to the provinces and territories, including for the fight against COVID-19. It is clearly in its interests to do so.
The question you raise is more about the transparency from the provincial side. Do the provinces give the federal government credit for the sums that it transfers to them? That's a question I did not examine, of course, because I was focusing on the federal government's measures in the fight against COVID-19.
However, something could probably be explored from the provinces' side. Are they accounting for the money they receive from the federal level in a correct and timely fashion? As I said, those are dynamics that I have not yet taken a position on, for obvious reasons.