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Public Sector

CaseWare IDEA Applications


Government systems often relate to the payment of benefits, grants, assistance, etc. to individuals and to organizations. The tests with IDEA tend to be specific to the particular system (which is often unique) but there are some general categories of tests:

Analyses

  • Analyze and stratify benefits paid including the average, minimum, and maximum of allowances and rebates
  • Analyze award and component grants/allowances and identify particularly large or unusual amounts
  • Analyze claimants by age and identify particularly old/young claimants, as appropriate

Calculations

  • Agree the totals of benefits paid and due to summary reports
  • Reconcile awards to the ledger accounts
  • Reprove the benefit and grant calculation and identify exceptions

Exception Tests

  • Create exception report of high benefits and those out of range
  • Identify benefits paid on void/empty/deceased cases
  • Identify offsets or recoveries exceeding benefits paid
  • Ensure correct allowances are awarded (e.g., married students allowance to married students only)
  • Check the validity of identification documents

Gaps and Duplicates

  • Test for duplicate claims using:
    • Address
    • Surname and initials
    • Surname and date of birth.Social Insurance / Social Security / National Insurance Number

Matching and Comparing

  • Match the benefits file to the employees' payroll file using the address, postal code, or bank account details
  • Cross-match the benefit beneficiary name with names on other benefit systems, the electoral system,or central register
  • Cross-match addresses with property registers (where available) to ensure a valid address has been given
  • Cross-match bank account details/addresses with employee payroll information

Warning: There may be certain legal considerations in different countries on whether crossmatching between systems is allowed. Experience indicates that the incidence of error or fraud is often higher in certain groups or categories of people. Tests with IDEA in these areas are often very effective, but again care must be taken not to infringe on any laws or regulations, particularly in relation to minority groups.


Areas of Applications , CaseWare IDEA



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