The process of documentation is an important part of any review of the effectiveness of a program such as a grants and contributions program.
I would say that the emphasis of this report from our office, though, is more on outcomes than process. We found that the main gaps, in this case, had to do with value for money, as we discussed earlier today, as well as the total amount of reductions expected from the large sum of money being expended. In this particular instance, the main problems we uncovered related to value for money and the lack of a horizontal industrial strategy to guide the use of that money.
Other than the efficiency of the current, cumbersome process, we didn't find a lot of other issues with respect to documentation in this particular audit.