The leads are cheap and completely useless
Cost per lead looks excellent in the report and sales has stopped bothering to call them. Usually a mix of broad match with no negatives, a form asking for nothing beyond a name and number, and bidding optimised for form fills rather than for anything that resembles revenue.
Tighten match types, build the negative list from the search terms report, add one qualifying question that a casual browser will not answer, and where the CRM allows it feed qualified-lead status back into Google so the bidding optimises on the outcome instead of the form.
Cost per lead will rise, sometimes sharply, and the report looks worse for a while. That is the trade, and it needs agreeing in advance rather than defending afterwards.

