Reply To: HB Aduit initial testing – modified scheme



Auditors are saying that initial testing for modified scheme is a test of the cases reporting in the cells that make up the total in Cell 214/225.  As we have less than 100 non-hra modified scheme cases they say a 100% check is needed with an additional 20 cases from Rent Allowance (we have no HRA).  In previous years the initial sample of 20 has been taken from Cell 214/225 and this would be a mix of non-hra & rent allowance cases.  Are other LA's being asked to test modified scheme cases by benefit type? 


Appears rather excessive if this only relates to 'initial' testing, given that a sample of 20 is required for each headline cell (as per HB Count). That said historically we've been often been asked to assist with a test for just the one claim / type for each.

Step 2 – Initial testing

2 An initial sample of 20 cases is selected at random from the audit trail supporting the headline cell (cells 011, 055 and 094 of form MPF720A, B or C) for each of the three benefit types (non-HRA rent rebates, rent rebates and rent allowances). A total of 60 cases (20 awards for each of the three benefit types) is required where the authority awards all three benefit types.. The sample is selected at random.