Report 2012-105 Data Reliability Assessments

San Diego State University Research Foundation
Description of Data Agency Purpose of Data
San Diego State University Research Foundation's (research foundation) Ellucian Banner system maintaining expenditure data related to Child Health and Safety Fund contracts with the Department of Public Health.

The Ellucian Banner software application maintains financial and personnel data in a common database and is used to satisfy the research foundation's accounting needs.

Magnitude of Data

More than 3,000 expenditure transactions related to Child Health and Safety Fund (health and safety fund) contracts with the Department of Public Health (Public Health) and the Department of Health Services (Health Services) for the period between July 2006 and June 2010. The data included expenses through February 2011.

Purpose of Testing Data Reliability Determination

To identify the administrative costs the research foundation charged to its contracts with Public Health and Health Services.

Sufficiently Reliable—We performed data-set verification procedures and electronic testing of key data elements and found no issues.

We performed accuracy testing on a selection of 29 expenditures by tracing key data elements to supporting documentation and found no errors.

We verified completeness by comparing the total amount Public Health and Health Services paid from the health and safety fund to the research foundation's total expenditures. We found the data to be materially complete.

To identify the amounts the research foundation paid to grantees under the Public Health and Health Services' contracts.

Undetermined Reliability—We performed data-set verification procedures and electronic testing of key data elements and found no issues.

We performed accuracy testing on a selection of 29 expenditures by tracing key data elements to supporting documentation and found no errors.

We verified completeness by comparing the total amount Public Health and Health Services paid from the health and safety fund to the research foundation's total expenditures. We found the data to be materially complete.

The expenditure data did not always contain grantee information such as grantee name or grant number. Consequently, we relied on the research foundation to provide missing information enabling us to identify the amounts it paid to grantees. We did not validate the additional information provided by the research foundation.

Corrective Action Recommended Status of Corrective Action
We did not recommend corrective action. N/A
Social Services, Department of
Description of Data Agency Purpose of Data
The Department of Social Services' data maintained in the California Department of Finance's CALSTARS

An automated organization and program cost-accounting system to accurately and systematically account for all revenue, expenditures, receipts, disbursements, and property of the State.

Magnitude of Data

Data for the period July 2006 through March 2012, containing more than 8.1 million expenditure records.

Purpose of Testing Data Reliability Determination

To identify the amounts paid from the State Children's Trust Fund (trust fund) to grantees.

Sufficiently Reliable—We performed data-set verification procedures and electronic testing of key data elements and found no issues.

We performed accuracy testing on a selection of 30 trust fund expenditures by tracing key data elements to supporting documentation and found no errors.

We verified completeness by comparing the total trust fund expenditures to the California State Controller's Office appropriation control ledger. We found the data to be materially complete.

Corrective Action Recommended Status of Corrective Action
We did not recommend corrective action. N/A

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