We looked at the process the department had in place.
When we do audits, we look at what was supposed to be done and then follow the key parts of that process. Of course, when you're talking about a procurement process, you're talking about dozens and dozens and perhaps hundreds of checks and balances. We picked those that were key for the circumstance and that we could follow so that we could provide an audit level of assurance for the 39 contracts that we examined, which gave us a representative sample for the four types of PPE and equipment we examined.