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.