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Budget/Project Management

• Provide totals and averages of government program dollars spent
• Examine budgeted sources of funding to decide on revenue transfer
• Monitor expenditures with respect to budgets
• Extract projects requiring debentures and amounts
• Identify key indicators of completed projects
• Extract/group and report on capital projects in useful classifications
• Identify large dollar unfinanced/unexpended capital projects

Policy Compliance

• Examine records to determine compliance with Federal/State regulations regarding maintenance of government vehicles or equipment
• Match record information from multiple sources to identify variances in legislative compliance
• Review gifts and grants received, test for reasonableness and authorization; review population for unusual items
• Track grant revenues to determine whether the grant monies are being used properly
• Randomly select employees (from employee database) for drug test on an ongoing basis
• Identify areas not following employment equity guidelines in hiring and promotions
• Track and verify bona-fide disadvantaged business enterprises when bids are submitted for various government projects
• Monitor the retention of various records and documents to ensure compliance with Federal, State, and/or local regulations
• Track the existence of any hazardous materials underlying any government standards
• Extract transactions by funding code, fiscal year, and obligation control level, and compare to encumbrances
• Analyze rates and license fees on licenses to determine bylaw compliance
• Match vendor address file with employee address file to ensure compliance with vendor restrictions
• Extract purchase orders below dollar amount requiring compliance with sealed bids
• Extract transactions (purchases and sales) of assets funded by federal grants to ensure compliance with grant requirements
• Use monetary unit sampling to capture larger dollar amounts in contracts database
• Sort contracts database by contract or cost types to test compliance with government contract terms
  

Non-Financial Operational

• Replicate developed applications to ensure that data and/or reports are compiled correctly and no data is missing
• Identify infrequently used financial codes that could be deleted so as to permit adding new codes needed for operational reporting
• Compare use of overtime hours and work productivity indicators over an extended period; check for abuse
• Summarize work completed on production system to identify trends and efficiencies
• Examine maintenance records to schedule maintenance required on government vehicles or equipment
• Determine schedule, based on Federal, State, and/or local regulations, for inspection of underground fuel and lubricant tanks, or other regulated equipment
• Verify telephone invoices with long distance lines
• Evaluate purchases by categories (stock and non-stock) to determine if items are properly categorized
• Evaluate purchase types for fraud, waste, and mismanagement
• Recalculate time spent by officers on dispatch calls to determine if number of officers required to respond is accurate in staffing level study
• Identify employees earning more than 25% of salary in overtime
• Group property by categories (off-site, expense, capital, sensitive, etc.) for government reporting requirements
• Identify obsolete inventory, turnover rates, and past shelf life
• Extract duplicate names and social security numbers
• Compare terminated employee list to active employees to ensure termination was handled properly

Financial Operational

• Profile and sample on all year-end spending transactions for verification
• Analyze abnormal fleet usage and charges
• Perform trend analysis of expenditures for each month, compare between departments, and then perform related test work for large and small monthly expenditures
• Summarize travel expenditures by department and by voucher type
• Summarize petty cash transactions by expenditure code to identify trends and potential abuses
• Segregate expenditures by department, expenditure code and rank high to low; select a sample for confirmation of the top 10 percent of the expenditures for each department
• Extract eligible expenditures and report on applicable grants
• Compare total vendor purchases to amount approved contract
• Sort journal vouchers by source to determine the number of corrections made in the system
• Sort journal vouchers by source and amount to determine samples
• Determine whether journal vouchers are corrected on a timely basis for the accuracy of database
• Use stratify to do capitalization analysis on fixed assets
• Analyze and select specialty type items to ensure buying practices are economical and prudent
• Extract contractor payments and trace contractor expenses to determine whether expense was valid and properly supported
• Summarize transaction file by specific amount ranges and compare to government financial statement detail
• Summarize transactions by ministry and by account, and generate reports
• Calculate the year-end balance for each account, compare to prior year and identify unusual variances
• Analyze payroll costs per cost entry and classification of employee/union
• Extract from personnel records employees with medical deductions and dependents, then compare to deductions per payroll records
• Summarize by expenditure type and compare to employee names to ensure that employees are not receiving both payroll and consultant payments
• Compare termination dates to check dates by employee to ensure no paid checks after termination
  

Tax Compliance

• Calculate sales tax rebates resulting from business closures
• Reconcile sales reported to general ledger and product/date summaries
• Reconcile general ledger sales to financial statements and tax returns
• Identify sales made exempt of tax to confirm propriety
• Extract exempt sales based on criteria from large sales transaction files
• Extract third-party information from exempt sales transactions to use in audit selections and follow-up
• Analyze expense accounts for non-exempt transactions
• Extract appropriate sales transactions from unedited point-of-sale transaction files
• Summarize sales tax revenue by state of incorporation, in-state county where sale took place, and industry code
• Analyze audits completed database to determine dollars recovered by auditor, geographic location, per hour, industry , in-state vs. out-of-state
• Analyze sales tax permit holders by geographic, yearly revenue, etc., for tax purposes of out-of-state audit selection
• Examine taxpayers sales journals to determine frequency distribution of sales transactions (determine levels of materiality, sampling ranges)
• Reconcile payroll reported to GL
• Reconcile GL payroll to tax returns
• Summarize sales by product type and date
• Summarize electronic tax returns to reconcile taxable earnings to payroll tax annual returns (gross earnings)
• Extract all sales data, customer invoices and credit memos to gain an understanding of the client audit
• Compare motor vehicle registration and angler/hunting licenses to determine completeness of income tax roles or that anglers/hunters are correctly indicating state of residence

Social Services

• Examine demographics (e.g., age, sex, ethnicity, primary reason for placement, goal set for final living arrangement, type of care provided, distributions on number of placement changes)
• Identify children being counted in custody who should not be included (i.e. over the statutory allowed age or adopted with no subsidy)
• Examine time frames regarding services provided, length of government involvement, time in foster care or shelter, timeliness of reviews and hearings
• Determine compliance with mandated response times: in what percentage of cases timeliness met, case closures within 30 days
• Profile referrals by type, by severity, by office, by case disposition
• Examine timeliness of health, dental, and mental health examinations or assessments
• Profile health exams by office, by caseworker, by type of examination, examinations over X months late
• Profile file review results type, by office, by region, by type of case category, with descriptions of levels of compliance within retirement areas

Health Services

• Sample on high dollar health claims
• Check for duplicate payments to claimants and providers
• Summarize claims by medical codes and check to ensure codes not covered under plan were not paid
• Compare service dates to employee dates of service to ensure claims are not paid for terminated, deceased, or retired employees
• Check eligibility file of claims administrator against department’s eligibility file to ensure accuracy of eligibility file
• Calculate the period from receipt of claim to adjudication of claim and compare actual cycle time with contractually required cycle time
• Analyze trends on billing practices of providers over a period of time to check for fraudulent billing
• Identify providers with high value check amounts on a weekly basis
• Identify services most commonly billed and amount paid

     
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