Report 2012-110 Data Reliability Assessments

Controller's Office, State
Description of Data Agency Purpose of Data
Budgetary/Legal Basis System

The Budgetary/Legal Basis System tracks financial data, indexes, funds, etc. on a budgetary/legal basis. It is manually updated based on data from numerous sources.

Magnitude of Data

Contains only summary level financial data of expenditures and revenues for the Antiterrorism Fund and the California Environmental License Plate Fund for July 1, 2009, through June 30, 2012.

Purpose of Testing Data Reliability Determination

Determine the revenue for the Antiterrorism Fund and Environmental Fund between July 1, 2009, and June 30, 2012.

Undetermined Reliability—To test the completeness of the California State Controller's Office (state controller) Budgetary/Legal Basis system, we compared fund totals from the California Department of Motor Vehicles' (Motor Vehicles) accounting system to the state controller's Budgetary/Legal Basis system. No material exceptions were noted.

We applied logic testing to key fields in Motor Vehicles' accounting system and did not identify any errors. We did not perform accuracy testing on Motor Vehicles' accounting system because it contains summary-level data. We determined that it would not be cost-effective to trace this summary-level data back to the individual transactions that support the total.

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

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