Public Sector > Benefits

The following are commonly used tests (grouped by type).

Analysis

  • Analytical review of benefits paid including the average, minimum, maximum, stratification of allowances and rebates
  • Analysis of award and component grants/allowances, identifying particularly large or unusual amounts
  • Analysis of claimants by age, identifying particularly old/young as appropriate

Calculations

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

Exception Tests

  • Exception report of high benefits and those out of range
  • Benefits paid on void/empty/deceased cases
  • Offsets or recoveries exceeding benefits paid
  • Ensure correct allowances are awarded, e.g., married students allowance to married students only
  • Check 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, etc.

Matching and Comparing

  • Match the benefits file to the employees' payroll file using the address, Postcode (or ZIP 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 with other awards and other departments
  • Cross-match bank account details/addresses with employee payroll

There may be certain legal considerations in different countries on whether cross-matching 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 any laws or regulations particularly in relation to minority groups.