Empirical Audit Data for Developing and Benchmarking Statistical Sampling Methods [dataset]

This dataset contains 82,806 anonymized cost items from the audit of European Social Fund (ESF) subsidy declarations. These data are generated by Uitvoering van Beleid (UVB), the executive agency of the Dutch Ministry of Social Affairs and Employment (SZW), which is responsible for administering and auditing subsidies related to work and income in the Netherlands. The 82,806 cost items span 158 audit populations, within which a total of 14,104 items were tested. The dataset includes book values, audited values (for the tested items), type of cost item, and information related to monetary unit sampling.