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This audit focused on whether the Canada Revenue Agency and Employment and Social Development Canada ensured that COVID‑19 benefit payments were accurate and paid to eligible applicants and undertook timely procedures to recover overpayments and/or payments made to ineligible recipients. The audit also focused on whether the Canada Revenue Agency and Employment and Social Development Canada managed the COVID‑19 programs efficiently and measured their administrative effectiveness. Finally, the audit examined whether programs’ objectives were achieved and provided value-for-money outcomes.

This audit focused on whether the Department of Finance Canada provided analysis on the Canada Emergency Wage Subsidy, taking into account the Government’s objective of providing financial relief to employers and facilitating a return to economic activity. This audit also focused on whether the Canada Revenue Agency administered the program to limit abuse by establishing appropriate controls.

This audit focused on whether the Canada Revenue Agency ensured that Canada Child Benefit recipients were eligible for the benefit and that payments were made in a timely and accurate manner.

This audit focused on whether Veterans Affairs Canada was taking appropriate actions to reduce wait times for veterans applying to receive disability benefits that they are entitled to in order to support their well‑being.

This audit focused on whether the Canada Revenue Agency and Employment and Social Development Canada directly, or through leveraging other federal departments and other non‑federal government entities, ensured that hard‑to‑reach populations were made aware of the Canada Child Benefit, the Canada Workers Benefit, the Guaranteed Income Supplement, and the Canada Learning Bond, and that they were able to access these benefits.

This audit focused on whether selected federal organizations protected Canada’s food system during the COVID‑19 pandemic by effectively designing, delivering, and managing programming to help reduce food insecurity in Canada through the Emergency Food Security Fund, the Surplus Food Rescue Program, and the Nutrition North Canada subsidy program; and to support the resilience of food processors in the agriculture and agri‑food and the fish and seafood sectors through the Canadian Seafood Stabilization Fund and the Emergency Processing Fund.

This audit focused on whether the Public Health Agency of Canada was prepared to effect a pandemic response that would protect public health and safety and would be supported by accurate and timely public health surveillance information. This audit also focused on whether the Public Health Agency of Canada and the Canada Border Services Agency implemented and enforced border control and mandatory quarantine measures to limit the spread of COVID‑19 in Canada.

The audit focused on whether the Public Health Agency of Canada and Health Canada, before and during the COVID‑19 pandemic, helped to meet the needs of provincial and territorial governments for selected Personal Protective Equipment (N95 masks and medical gowns) and medical devices (testing swabs and ventilators). The audit also focused on whether Public Services and Procurement Canada provided adequate procurement support to the Public Health Agency of Canada.

This audit focused on whether Indigenous Services Canada provided sufficient personal protective equipment, nurses, and paramedics to Indigenous communities and organizations in a co‑ordinated and timely manner in order to protect Indigenous peoples against COVID‑19.

This audit focused on whether selected regional development agencies and the Federal Economic Development Initiative for Northern Ontario (under Innovation, Science and Economic Development Canada) designed, delivered, and managed the Regional Relief and Recovery Fund program effectively and efficiently to support businesses and organizations through the pandemic, and whether they reported on the program’s results.