In response to a specific request made by the Minister of Finance, Dr. Nigel Clarke, the Auditor General commissioned a concurrent audit review of the COVID-19 Allocation of Resources for Employees (CARE) Programme, which is the temporary cash transfer programme to individuals and businesses to cushion the economic impact of the COVID-19 pandemic. The overarching objective of this audit is to determine whether the programme’s internal control structure is sufficient to reduce the risk of grant awards being made to individuals who do not meet the qualifying criteria. The audit is being executed in different phases beginning with an information systems review of the We Care Application (CARES Portal) which manages the receipt, processing and validation of applications. This report communicates the results of the information systems review in particular, the processing of Compassionate Grants and SET Cash components.