ERROR CORRECTION
ERROR CORRECTION PROCESS FOR INDIRECTLY DETECTABLE ERRORS
Introduction:
The purpose of this subsection is to describe the procedures for correcting errors that were not directly detected by STARS. The input documents for correction of these errors are normally prepared by the agency submitting the original input document. Such errors may result from:
These errors are more difficult to adjust and correct than those discussed in previous sections because they are detected after they have been posted to the system master files. The basic method used in correcting errors of this type is to prepare accounting transactions that will cause the correct adjustments to be made to the master file balances.
The following guidelines are provided to aid in properly defining, evaluating, and correcting this type of error:
The most critical step in correcting indirectly detected errors is to evaluate properly and concisely the exact condition and its extent. Obviously, document level errors cannot be corrected by entering general ledger level corrections.