Authority/Reference(s) DFPS Management
Revision Date May 31, 2013


Sampling is a mathematical method used to determine the existence, or non-existence, of errors within a large group of records. Sampling is used to draw a sample size (i.e., the number of files, records and/or expenditure items to be tested) that will assess whether or not the contractor is providing services that are necessary, reasonable, allocable, allowable, and consistent with the terms of the contract.

A sampling methodology must be used to eliminate the appearance of bias during the sampling selection. This methodology gives each item in the population an equal chance of being reviewed. Once the sample size is determined, the items to be tested must be randomly selected.