When we conducted our audit, we looked at 50 files per department. As has been pointed out, it is the responsibility of the department to do the assessment of the method it's going to be using to dispose. It does a costing of the value of the asset, and if it reaches a point that to sell an asset is more costly than the return, then it has to find another way of disposing of it. Other ways would be a transfer, a donation or recycling. It's the responsibility of the department to make that assessment.
As part of our audit we looked at these files and noticed that they were missing the information required to come up with a decision on which method is the best to use. That's why we have limited observations on the maximization of the benefit, because files were missing that information.