You're correct that there was a decision made to prioritize speed over the prepayment controls that are typically seen.
There are two instances here that I would cite in the wage subsidy program. There would have been information available about revenues for businesses that had applied for the wage subsidy, given that one of the criteria was that there needed to be a decline in revenue. That would come from either the T2 return, which is a corporate tax return, or some GST returns.
The constraints you have here are that not everyone is a GST filer. Sometimes GSTs are filed monthly, quarterly or annually. Corporate tax returns are filed annually, so some of it was timing of when these filings would have normally occurred. We did note in the audit that there were many instances of late filers, and that impedes the ability to look at revenue.
Another item would have been looking at the average payroll information. Again, that is typically an annual interaction with the Canada Revenue Agency when T4 summaries are filed at the end of a calendar year.
Some of it was technology, but at other times it was just late information.