DCL-02-23, Data Reliability Audit Requirements for the Fiscal Year 2002 Reporting Period

DCL-02-23

August 27, 2002

TO:ALL STATE IV-D DIRECTORS

RE: Data Reliability Audit Requirements for the Fiscal Year 2002 Reporting Period

Dear Colleague:

The purpose of this letter is to help you begin preparations for the federal fiscal year 2002 audit. State officials have asked us to specify materials and formats needed for audit trails, so that audits can be conducted promptly. Prompt completion of all audits is necessary for timely calculation and distribution of incentive payments and for feedback that enables states to correct erroneous procedures as quickly as possible in the subsequent year.

The Office of Child Support Enforcement (OCSE) Office of Audit evaluates the completeness, reliability, security, and accuracy of performance indicator data reported by the states, as required by Section 452 (a)(4)(C)(i) of Part D of Title IV of the Social Security Act. Therefore, all of the data elements used to compile and report the performance indicator data line items on the OCSE-157 will be audited. (For example, audit trails will be examined for paternity indicator lines 5 and 6 for all states, including states that elect the statewide Paternity Establishment Percentage measured by lines 8 and 9.) Cognizant OCSE Office of Audit staff will contact your office within two weeks to make preliminary arrangements for obtaining required audit trails and other data needed for the audit.

Each state must submit a file that includes the complete child support case universe as of September 30, 2002. This must include all open IV-D cases, closed cases, and non-IV-D cases. File specifications for this portion of the audit trail are enclosed.

The requested data should be submitted as soon as possible. While the data must be received by the cognizant Area Audit Office no later than January 15, 2003, early submission is encouraged. Early submission in the standard format outlined in the enclosed specifications ensures prompt start-up and completion of your audit and timely calculation of incentives; it does not preclude or limit your opportunity to make changes and revisions prior to the December 31^st cut-off. Time spent validating data, querying, sampling, and matching sampled records will be shortened considerably if the audit trails supporting the performance indicator data are submitted in the same way by all 54 states and territories.

I urge all states not yet providing read-only systems access to the auditors to do so as soon as possible. Read-only remote access to a state’s child support system allows the Office of Audit to review sample cases in the data-testing phase of the audit more effectively and efficiently. It also enables a better allocation of scarce resources, and it results in less disruption of state and local child support operations. Read-only access is a requirement detailed in the OCSE “Certification Review Guide” issued under Action Transmittal OCSE AT-00-07, dated August 28, 2000.

No corrections to the OCSE-157 can be accepted after December 31, as specified in federal regulation. Please feel free to consult with OCSE Office of Audit staff if you have any questions about defining data items or preparing the required audit trail files, so that errors and omissions can be avoided or corrected prior to that date.

Your timely cooperation is greatly appreciated. Please let us know if you need further guidance from us or if we may be of assistance as you work with systems staff to develop the audit trail file in the suggested format.

Sincerely,

Sherri Z. Heller, Ed.D.

Commissioner
Office of Child Support Enforcement