Good.
I've looked at your recommendations, and I see that the department has agreed with all of them, and I'm certainly pleased with all those recommendations as well. I think the work you've done here is good.
At the end of the last paragraph, you also say:
We met with selected retailers who received contributions, to obtain their views and opinions. We also travelled to a number of isolated communities in the North, to see stores and meet with residents.
Yet in your conclusion you say:
The northern retailers have attested to the Department that they do pass on the full subsidy to consumers.
To me, that indicates the program is working. You didn't audit the retailers and you didn't audit their payment claims and you clearly state that. But you did meet with them and you did find it noteworthy enough to include that in your audit report.