Things we hoped to see when we carried out the audit were measures and targets related to what's called “value for money” or the optimization of resources. Value for money under Treasury Board guidance looks at relevance and performance. There are questions about relevance now because the raison d'être of the program, in terms of depressed commodity prices, has changed quite considerably since the infancy of the program. Performance—in terms of measuring costs per tonne, costs per job saved and so on—was missing as well. It was a poorly designed program; there's no doubt.
On January 31st, 2022. See this statement in context.