... However, for the second year in a row, the Agency did not provide accurate and complete financial information. Specifically, the financial information provided did not contain all the necessary information ... over the obligation amount. The billings were not paid within the fiscal year. Further, according to the Director, the procurement administrator had retained the bidder fees collected for the ... opinion on the Agency’s financial statements. In summary, we do not express an opinion on the financial statements. We were unable to form and have not formed an opinion as to the fairness of the...