The Commission cannot ensure that either SPA, which is its system of record for assets, or CAPPS Financials
contains all of the assets it acquired from September 1, 2019, through March 31, 2021. SPA was missing 3,525
(70 percent) of 5,037 capitalized and controlled assets that the Commission acquired during that time frame.
The total cost of these 3,525 assets was $5.8 million. The data in CAPPS Financials was also not complete.
It did not include 1,108 laptops that the Commission purchased for $1.7 million in December 2020.
These assets were also not in SPA.
In addition, the Commission cannot ensure that its asset data in CAPPS Financials is complete and accurate.
This is because the key controls related to asset purchases in CAPPS Financials were optional and could be circumvented, and CAPPS Financials did not always work as intended.
The Commission generally ensured that the assets it disposed of within CAPPS Financials were also disposed of in
SPA. A total of 2,044 (99 percent) of the 2,055 disposed assets in CAPPS Financials were also disposed of in SPA.
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