First, I would ask: what are you defining as an ERROR in this case?

Secondly, I would then suggest two things for you to consider:

1. is percent of occurrence REALLY as important as HOW LARGE errors might be? if the % happens to be highER but, the amount of errors (say) is small, it doesn't really amount to much.

2. WHAT size of an error are you willing to tolerate? THAT size helps to determine what n you might need to accomplish your goals

At 03:07 PM 12/9/2003, Gerry wrote:
Our agency issued 300,000 bills in 1999 for $360 million. Our
accounting system doesn't allow us to fully track collections so we
want to take a random sample of the 300,000 to measure our collection
percentage.

I believe there are two sample size formulae that may be relevant:

A "Variables Sampling" formula that includes:

Population size
Confidence level
Sampling error
Estimated Standard deviation

or, an "Attribute Sampling" formula that includes:

Population size
Confidence level
Percent of occurrence
desired precision

Some say we should use "Variables," because each bill can have a
varying collection % (a bill can be 100% collected, 0% collected, 50%
collected, etc.)

Some say we should use "Attribute," because they believe Variables
Sampling is geared toward finding information like the total amount
billed--which we obviously already have. Also, "Attribute" requires an
"estimated standard deviation." We can easily calculate the actual
standard deviation of our population, so it doesn't seem that we'd be
using "Variables" correctly.

(I'm not sure if it's relevant to the question, but we also plan to
stratify our sample, since a small number of bills represent a large
amount of the total dollars.)

Any idea which sample size formula is correct? We're a government
agency, so it's important that we use the right method. Thanks in
advance,

Gerry
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