Report 2012-113 Data Reliability Assessments

University, California State
Description of Data Agency Purpose of Data
Common Financial System (CFS)

CFS is used for all finance processing within the California State University (CSU), including general ledger, procurement, accounts receivables/payables, and billing.

Magnitude of Data

The CFS data contains more than 278,000 accounting transactions for the period from July 2007 through June 2012 for CSU Long Beach, Sacramento, and San Jose.

Purpose of Testing Data Reliability Determination

To identify fund balances, revenues, expenditures, and net transfers for the Continuing Education Revenue Fund (CERF).

Undetermined Reliability—We performed data-set verification procedures and electronic logic testing of key fields, and did not identify any issues. We did not perform accuracy and completeness testing of these data because the CFS 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
Description of Data Agency Purpose of Data
Common Management System (CMS)

CMS is used for all human resource business processing, including workforce administration (hires, separations, transfers, etc.), position management, and benefits administration. In addition, CMS is used for student administrative processes, including enrollment, grading, advising, and financial aid.

Magnitude of Data

The CMS data contains more than 257,000 records for classes and sessions at California State Universities Long Beach, Sacramento, and San Jose.

Purpose of Testing Data Reliability Determination

To identify course statistics, course fees, potential instances of supplanting, and student enrollment statistics.

Undetermined Reliability—We performed data-set verification procedures and electronic testing of key data elements and did not identify any issues. We did not perform accuracy and completeness testing of these data because the CMS is a primarily paperless system, and thus hard-copy documentation was not available for review. Alternatively, following GAO guidelines, we could have reviewed the adequacy of selected system controls that include general and application controls. However, because it was cost prohibitive, we did not conduct these reviews. Consequently, we found the CMS data for fiscal years 2007-08 through 2011-12 to be of undetermined reliability for the purposes of this audit.

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

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