I believe the scope of the audit and review in the report was since the pandemic began. Unfortunately, I would agree with it wholeheartedly. The documentation and processes that we did during the pandemic were insufficient. Technologists in general are not great at documenting their code and others in normal times. In the time of a pandemic, unfortunately, we did not document these key decisions well enough.
In hindsight, a lesson I learned is that, as counterintuitive as it may be, during a crisis when the house is on fire is exactly the time you want to document every single decision that is made to avoid situations like the one we find ourselves in now. The documentation wasn't as rigorous around the decisions and others as it should have been.