Minister for Agriculture (former Minister for Sport) Bridget McKenzie and Prime Minister Scott Morrison (Image: AAP/Marc Tewksbury)

In its dissection of how Nationals minister Bridget McKenzie and her office essentially directed funds from the Community Sport Infrastructure Program to the Coalition's re-election strategy, the Australian National Audit Office (ANAO) has crunched the numbers from every possible angle.

It is authoritative in its assessment that "the award of funding reflected the approach documented by the minister’s office of focusing on ‘marginal’ electorates held by the Coalition as well as those electorates held by other parties or independent members that were to be ‘targeted’ by the Coalition at the 2019 election".

It also lays out the maths to prove it.