CAPPS Financials contained accurate records of assets the Agency purchased, but SPA did not always reflect these records. SPA was missing 173
(28 percent) of the 621 capitalized and controlled assets that the Agency acquired from September 1, 2020, through March 31, 2022.
The total cost of these 173 assets was $346,261.
Data in CAPPS Financials for capitalized and controlled assets acquired during the scope of the audit was complete and accurate.
The Agency did not retain documentation to support its disposals of assets.