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Data reconciliation and audit

Data reconciliation and audit. Ewa Wawrzy ń ska HEFCE Assurance Service. e.wawrzynska@hefce.ac.uk hesa_heses_stats@hefce.ac.uk. Outline. Introduction Derived statistics exercise Web facility Audit. time. audit. web facility 20 10 -1 1. HESES 1 0. HESA 20 10 - 11.

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Data reconciliation and audit

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  1. Data reconciliation and audit Ewa Wawrzyńska HEFCE Assurance Service e.wawrzynska@hefce.ac.uk hesa_heses_stats@hefce.ac.uk

  2. Outline • Introduction • Derived statistics exercise • Web facility • Audit

  3. time audit web facility 2010-11 HESES10 HESA 2010-11 HESA-HESES10 reconciliation exercise HESA amendments initial response HESES11 Timeline Dec11 Jan12 Dec10 Aug11 Oct11 Feb12 Mar12

  4. Why do HEFCE look at the HESA data? • HESES census in December, yet data used for funding allocations • Assurance needed • Data reported to HESA after year end • Need to compare the two – to monitor funding • Also HESA data inform some funding allocations

  5. How do we monitor funding? • Generate HESES re-creation using HESA data • Generate HESES re-creation based on cost centre sector norms for subjects • Select institutions to explain differences between HESES and HESES re-creation • HESES re-creation supersedes HESES for funding purposes • The same with RAS and CFEE re-creation

  6. HESA-HESES – output • HESES re-creation tables • including HESES re-creation grant adjustment report, standard resource and assumed fees • HESA-HESES comparison summary tables • Equivalent HESES tables • Individualised data for each HESA record; includes all derived fields used to re-create HESES HESES individualised data differences HESES re-creation example

  7. Outputs • HESES re-creation • HESES re-creation based on cost sector centre norms • Widening Participation (WP) and Teaching Enhancement and Student Success (TESS) outputs • RAS re-creation – research funding monitoring • Co-Funded Employer Engagement (CFEE) re-creation • Partial completion weighting • Aggregate and individualised files

  8. HESA-HESES exercise • HESA-HESES comparison – every year HESA used to monitor funding • HESES re-created for all HEIs • All HEIs are tested against the ‘selection criteria’ • Similar exercise is conducted for FE Colleges using ILR data

  9. HESA-HESES – no response required • does not mean that HESA and HESES data are consistent • discrepancies may impact WP and TESS funding allocations or NSP calculations • does not exempt HEI from subsequent data audit/retrospective funding adjustments

  10. HESA-HESES – response required • Submit Action and Implementation Plan • Action Plan to remove discrepancies between HESA-HESES and should address all of the following (where relevant): • - Errors in HESES (explain) • - Errors in HESA (amend) • - Problems of fit with the HEFCE algorithms (explain and provide overrides) • Implementation Plan to ensure that similar errors do not recur in the future

  11. HESA-HESES – response required selected action plan Problems of fit Errors in HESA Errors in HESES overrides amendments explanations regenerate outputs funding calculations sign off

  12. HEFCE web facility • Not compulsory BUT … numerous benefits • Data quality • Reduced likelihood of being selected = potentially LESS WORK and reduced likelihood of funding adjustments • Early identification of discrepancies • Verification of the derived fields • Informed estimates for future

  13. HEFCE web facility • Available in summer every year • Unlimited use/useable for entire year • Submit HESA data to the HEFCE extranet or to HESA via IRIS; secure and confidential • Comprehensive guide on using web facility • Full description of algorithms • Trouble-shooting guidance and details of ‘problems of fit’ • Support through ‘helpline’ and e-mail

  14. Web facility outputs • HESES re-creation • HESES re-creation based on cost sector centre norms • RAS re-creation – research funding monitoring • Co-Funded Employer Engagement (CFEE) re-creation • Inform Widening Participation (WP) and Teaching Enhancement and Student Success (TESS) allocations • RDP supervision fund allocation • Indicative National Scholarship Programme (NSP) allocation • TRAC(T) FTE for price group review • Audit tests

  15. Data audit - briefly • Another source of assurance • Mixture of procedural and risk based approach • Process (explained in a detailed opening letter) • Pre-visit data review: request for information • The audit visit: detailed sampling • Report • Follow-up work if necessary • Funding implications, if applicable • Audit programmeat http://www.hefce.ac.uk/finance/assurance/data/

  16. Reconciliation exercise v data audit • Data audit • More focused on systems and processes • Looking at data at source • How data is returned to HESA (key fields used for funding purposes) • BUT • Limited sample size • Only a limited number of institutions • Reconciliation exercise • Every year for all institutions • Looking at all students • Looking at general processes that generate data • BUT • Can only detect inconsistencies between the two data sources; unhelpful if both are incorrect

  17. Further reading About the reconciliation exercise at: http://www.hefce.ac.uk/pubs/hefce/2011/11_13/ About the web facility at: http://www.hefce.ac.uk/learning/datacoll/derived/webfacility/ Thank you for your attention!

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