Of course, a thorough forensic audit will cost more and take longer, but USD 214 million has already been detected, from the 1999 to 2017 IHS Markit audit, as mis-allocated. That recent audit shows the risks of not paying timely attention or having requisite technical skills. Whether the team did or did not have such expertise, for the 2018-2020 audit, clearly the time and money allowed for this sample cost-recovery audit was not enough for a thorough investigation.