A Performance Audit
An Audit Report on Capital Assets at the Parks and Wildlife Department
The Department was not missing any assets tested. However, it should improve processes to ensure that certain asset and disposal information in SPA, its system of record for capital assets, and related information technology (IT) systems, including the Centralized Accounting and Payroll/Personnel System (CAPPS), is complete and accurate.
The Department fully or substantially implemented most of the applicable recommendations made in a prior audit report. However, the Department should strengthen its fleet management process to ensure that vehicle asset information is recorded accurately in SPA and that all approvals are documented for vehicle expenditures.
ASSET MANAGEMENT PROCESS
The Department was not missing any real and personal property assets tested. However, the Department’s inventory and reconciliation processes did not ensure that asset information in SPA was complete and accurate.
ACCURACY AND COMPLETENESS OF SPA AND CAPPS RECORDS
The Department’s processes did not help ensure that key dates and values, location of assets, and classification codes were accurately recorded in SPA and CAPPS.
The Department’s access controls in SPA and CAPPS and application controls in the Fleet Management System were adequate.