Report 2012-121.2 Data Reliability Assessments

For the period from July 2009 through March 2013, determine the total number and dollar amount of potential leave buyback transactions by fiscal year.

Not Sufficiently Reliable—We performed data-set verification procedures and electronic testing of key data elements and found no significant issues.

We did not perform accuracy and completeness testing of the leave accounting data because the department miscoded some of its leave transactions as though the employee was using leave when the employee was actually receiving a payment in exchange for the leave. Further, the department's internal audit report confirmed the miscoding of leave transactions from as early as 2007. As a result, we determined that additional testing of this data was not warranted.

For the March 2013 pay period, identify all positions for which the full-time equivalent units paid were less than the full-time equivalent units authorized.

For the period from July 2009 through March 2013, identify all vacant positions and determine the length of time they remained vacant.

For the period from July 2009 through March 2013, identify all instances in which a position was vacant for six or more consecutive months.

Not Sufficiently Reliable—We performed data-set verification procedures and electronic testing of key data elements and found no significant issues.

We were unable to verify the accuracy and completeness of the position roster data because the state controller erroneously destroyed its hard-copy source documents. Specifically, as of fiscal year 2012-13, the state controller's record retention schedule required it to retain the hard-copy documents that support changes to established positions occurring on or after July 1, 2009. However, the state controller prematurely destroyed the documents for the period from July 2009 through April 2010.

For the period from July 2009 through March 2013, identify all instances in which the Department of Parks and Recreation changed an employee's position number but did not change his or her civil service class or exempt position title.

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

We relied on the completeness testing performed as part of the State's annual financial audit for payroll transactions between July 2009 and June 2012. Since the State's financial audit for fiscal year 2012-13 is still in progress, we cannot rely on this report to verify completeness for the period from July 2012 through March 2013. However, because we found the payroll data to be complete between July 2009 and June 2012, we have reasonable assurance that the payroll data for the period from July 2012 through March 2013 are also complete.

We performed accuracy testing on a random sample of 29 payroll transactions by tracing key data elements to supporting documentation and found no errors.

For the period from July 2009 through March 2013, determine the total number and dollar amount of potential leave buyback transactions by fiscal year.

* A leave buyback occurs when eligible employees receive payment at their regular salary rate in exchange for certain leave benefits.

Not Sufficiently Reliable—We performed data-set verification procedures and electronic testing of key data elements and found no significant issues.

We relied on the completeness testing performed as part of the State's annual financial audit for payroll transactions between July 2009 and June 2012. Since the State's financial audit for fiscal year 2012-13 is still in progress, we cannot rely on this report to verify completeness for the period from July 2012 through March 2013. However, because we found the payroll data to be complete between July 2009 and June 2012, we have reasonable assurance that the payroll data for the period from July 2012 through March 2013 are also complete.

We did not perform accuracy testing because the department miscoded some of the buyback transactions.