| APPENDIX B |
| Sampling Documentation Standards |
| Sample Execution Documentation |
|
Taxpayers
must retain adequate documentation to support the statistical application,
sample unit findings, and all aspects of the sample plan and execution.
The execution of the sample must be documented and include information
for each of the following:
|
| |
(1) |
The seed or starting point of the random numbers; |
| |
(2) |
The pairing of random numbers to the frame along
with supporting information to retrace the process;
|
| |
(3) |
List of the sampling units selected and the results
of the evaluation of each unit;
|
| |
(4) |
Supporting documentation such as notes, invoices,
purchase orders, project descriptions, etc., which support the conclusion
reached about each sample item;
|
| |
(5) |
The calculation of the projected estimate(s) to
the population, including the computation of the standard error of
the estimate(s);
|
| |
(6) |
A statement as to any slips or blemishes in the
execution of the sampling procedure and any pertinent decision rules;
and
|
| |
(7) |
Computation of all associated adjustments. (An
example of an associated adjustment would be the amount of depreciation
allowable based on a probability determination of an amount capitalized).
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