I think the best way to explain this is to use the words the Auditor General herself used: There was a “glaring disregard” for basic financial management practices.
When public funds are being spent, there should be clear and concise records showing exactly what those public funds are being used for and who approves them. It should be easy to follow the dollar all the way through the financial system and out to the contractors, and that wasn't done in this case. Quite frankly, what should happen is the record-keeping practices should be greatly improved at the CBSA in order to address the glaring weaknesses we found.