The agency raised concerns around about $12 million that was included in the $59 million, because it was, they felt at times, of a general nature or it wasn't clear that it related to ArriveCAN. I think that's exactly our main finding: Their records should be better to demonstrate that.
When we looked more specifically at that $12 million, we felt that about half of it was clearly linked to the ArriveCAN application. In fact, half of it had been provided to another parliamentary committee previously as expenses linked to ArriveCAN.
This just speaks to why it's important to document as you go. Make sure that the work is clear and that the evidence you have to support that the work took place is fulsome. Then, there are no questions when we come in and look to audit or raise questions around value for money.