Error when deleting an entry

What causes this issue?

You want to repeat processing for open items with the status XX. To do
this, you need to delete any existing entries in the document splitting
tables FAGL_SPLINFO and FAGL_SPLINFO_VAL. However, one entry could not
be deleted because it is not found.

System Response

The system issues an error message and will not allow you to continue with this transaction until the error is resolved.

How to fix this error?

Check why an open item has status XX even though it does not have a
corresponding entry in the document splitting tables.

Procedure for System Administrators

Error message extract from SAP system. Copyright SAP SE.