An auditor does not ask for the schedule. They ask for the report that proves what is on it.
When the auditor asks for documentation, the answer should already be prepared. Optima produces standardized reports for audit preparation, compliance reviews, and the financial accountability questions Governmental Accounting Standards Board (GASB) standards raise for government and education organizations.
An auditor pulls a line and asks what was capitalized, when, at what value, what changed, and what supports the entry. For government and education organizations reporting under GASB Statements 34 and 35, Optima prepares standardized reports oriented to those requirements. GASB 34 established capital-asset reporting for state and local governments; GASB 35 extended it to public colleges and universities. The answers come from the fixed-asset register, not a separate system finance has to reconcile at close.
Accountability changes by record and by team. Start with the path closest to the work you have to defend.
Reports structured to the line items and documentation an examiner requests.
Reporting oriented to GASB 34 and GASB 35 requirements.
Reporting that connects depreciation calculations to the asset entries they rest on
Physical inventory confirmed in the field and reconciled to expected records.
Bring the request that took longest to answer at your last audit: a capitalization, a changed entry, or the documentation behind a figure. See what Optima returns and where the support sits.
