During our audit, we did not look at the costs of choosing one option over another. It really was a policy choice to prioritize speed and then put work on the post end of the subsidy.
I guess all I would offer up is that the Canada Revenue Agency has already started some of that post-audit work. It had a phase one that it has done. It can perhaps comment on whether or not it was difficult for employers to provide all of the information that was needed and how much documentation was needed. That would give you a sense of the time and involvement from both the recipient and the agency going forward. Our focus was not on that, unfortunately.