ERROR CORRECTION

OVERVIEW

The major functions of the error correction process are:

1. Detection

2. Reporting

3. Correction

 

The detection process, which involves those steps taken to discover errors, can be divided into four stages:

• agency control
  
  
• input document pre-audit by an auditor of the Comptroller General's Office
  
  
• system edit, and
  
  
• report review.

Agency control begins when a STARS input document is prepared by an operating agency. Care must be exercised when a document is prepared in order to keep errors to a minimum. The agency control process ends when the input document is authorized by the proper authority and batched. Pre-audit consists of an audit of each STARS input document by a Comptroller General's Office auditor. Any errors detected during this review must either be corrected by the auditor or returned to the submitting agency for correction before the document can be batched and entered into STARS. After the STARS input forms are entered into the system, the detection process is passed to the STARS edit/update programs.

Accounting transactions processed into STARS are fully edited prior to being posted to the system master files. Errors detected during the edit process may be rejected by the system or placed on the Error File. The two phases of system error-detection consists of:

1. Input/edit processing, which involves accepting input accounting transactions performing edit checks
   
   
2. Update processing, which performs fund control and file control and posts transactions to the various master files

The system editing stage involves the major system modules of input/edit update, and reporting. It is, therefore, important for the system user to understand the relationship of each module to the correction process and to be familiar with the functions which are involved.

For purposes of explanation, system processing is summarized as follows:

Input/Edit Processing: This module performs the functions of data classification, batch balancing, document net balancing, accounting transaction edits. The data input and classification program (CSA 100) separates the various data types (e.g., accounting, error correction) for input into subsequent computer programs. In the data edit program (CSA 300) all accounting transactions are edited and various data elements are extracted from the system tables and inserted into the detail transaction record. All transactions flagged in error will be edited as far as possible. The discovery of serious errors, such as an invalid transaction code will result in the abandonment of further editing. All transactions will then be passed to the update programs.

Update Processing: In this module all master files will be updated with valid data by these programs:

All update module validation, fund, and file control checking will be performed using CSA 600. No additional editing will be performed in CSA 700. Any transactions flagged as errors (except warnings) will be passed to the error file without posting to any of the master files.

All accounting batches and transactions found to be in error by the edit/update programs will be recorded on the Error File. Each time the Error File is processed a report will be produced. This report is the "Error Transaction Register (CSA 800CD)".

The key to error corrections, whether detected internally or externally, is to take appropriate action in a timely manner. Each type of editing action requires a separate correction process, both internal and external to the computer system.

A brief overview of these procedures follows:

• Reports will be received, logged, and distributed in accordance with established procedures.
  
  
• All errors detected by the system will be reported on the Error Transaction Register (CSA800CD). Corrections for these transactions will normally be prepared and entered through a terminal by the Central State Accounting Division or Central State Audit Division, Comptroller General's Office.

Some corrections will be entered into the system and processed through the data classification program. Corrections will then be passed to the error correction program (CSA 200). In this program, all data elements specified in the correction transactions will be changed. All corrected transactions, whether on-line or data entry transactions, will be released to the edit program where they will be re-edited and may be flagged again. Transactions, if still invalid, will be returned to the error file and the correction process must be repeated.

Error detection is not limited to computer editing as not all errors can be detected by the various edit and validation checks. Hence, the need for report review. For example, amounts may be in error or errors such as citing a valid but an incorrect agency, object class, document number, or transaction code, etc., may not be detected during the editing process, thus allowing the transactions to be posted to the master files. Although errors of this type may eventually be discovered indirectly (through the update validation and fund control process when related follow-on transactions are entered) the immediate result of posting such erroneous transactions will be erroneous reports. It is, therefore, imperative that responsible personnel review all reports as they are generated and prepare formal reconciliations (as described in the section that discusses Indirectly Detectable Errors to ensure that all accounting data has been properly posted.

Careful review will catch errors when they can be easily corrected and before they cause a series of follow-on errors. Corrections will normally be prepared by the agency and be submitted to the Central State Accounting Division, Comptroller General's Office.

TO: Error Correction Index