Performance Indicator Audit: Earnings Information

We contracted with PricewaterhouseCoopers, LLP (PwC) to evaluate 13 of the Social Security Administration’s (SSA) performance indicators established to comply with the Government Performance and Results Act. Attached is the final report presenting the results of two of the performance indicators PwC reviewed. For the performance indicators included in this audit, PwC’s objectives were to:

• Assess the effectiveness of internal controls and test critical controls over data generation, calculation, and reporting processes for the specific performance indicator.
• Assess the overall reliability of the performance indicator’s computer processed data. Data are reliable when they are complete, accurate, consistent and not subject to inappropriate alteration.
• Test the accuracy of results presented and disclosed in SSA’s Fiscal Year 2006 and 2007 Performance and Accountability Reports.
• Assess if the performance indicator provides a meaningful measurement of the program it measures and the achievement of its stated objective.