SAU, Alm.del - 2014-15 (2. samling) - Bilag 48: Samlet fremadrettet plan for SKAT, samt materiale vedrørende Et Fælles Inddrivelsessystem (EFI) og refusion af udbytteskat

Skatteudvalget 2014-15 (2. samling)
SAU Alm.del Bilag 48
Offentligt

Data Migration Assessment

DATE: 24.09.2015

Table of Content

Executive Summary ...................................................................................................... 2

1.1

1.2

1.3

1.4

1.5

2.1

2.2

3.1

3.2

3.3

Scope of Work ........................................................................................................ 2

Approach for Data Migration Assessment .............................................................. 2

Key Findings ........................................................................................................... 3

Consequences ........................................................................................................ 6

Recommendations .................................................................................................. 6

Methodology for Data Migration Assessment ......................................................... 7

Limitations .............................................................................................................. 8

Approach ................................................................................................................ 9

Data Migration Fundamentals ................................................................................. 9

Methodology ......................................................................................................... 10

Scope of Work .............................................................................................................. 7

Approach and Methodology .......................................................................................... 9

Chronology of Events ................................................................................................. 11

Findings and Consequences ...................................................................................... 13

5.1

5.2

5.3

5.4

5.5

Assessment of the EFI Data Migration Analysis Phase ........................................ 13

Key Findings .................................................................................................. 13

Key Findings .................................................................................................. 15

Assessment of the EFI Data Migration Design Phase .......................................... 15

Assessment of the EFI Data Migration Build ........................................................ 16

Assessment of the EFI Data Migration Testing ..................................................... 16

Key Findings .................................................................................................. 17

Key Findings .................................................................................................. 19

Assessment of the EFI Data Migration for Production .......................................... 19

5.1.1

5.2.1

5.4.1

5.5.1

6.1

6.2

Appendix..................................................................................................................... 21

Documents Examined ........................................................................................... 21

List of Meetings..................................................................................................... 24

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DATE: 24.09.2015

1 Executive Summary

1.1 Scope of Work

The scope of this Data Migration Assessment was to review the process that was

performed for the migration of claim and treatment data for the EFI Programme. It

therefore includes assessing key tasks in the analysis, design and testing of the data

migration. Accenture has reviewed the timeline, methodology and sequence of events

from the start of the data migration effort in 2009 until the EFI+DMI System went into

operation in September 2013.

This report is based on review of the documents listed in Appendix 6.1 from the data

migration process for the EFI Programme. The purpose of the review has not been to

consider who is responsible for the decisions taken during the project execution. The

report does therefore not include a legal review of the contractual obligations in the EFI

and DMI contracts and the report can thus not be used to conclude whether or to what

extent any of the parties involved in the project execution can be held legally responsible

for their involvement in the project.

The assessment is made based on our experience and on assumption that the

conclusions in the assessment are representative also for the data migration documents

that have not been reviewed.

1.2 Approach for Data Migration Assessment

The assessment has been conducted by examining key documents and conducting

interviews with key people involved in the data migration for the EFI Programme. The

documents reviewed and the interviews conducted are listed in Appendix 6.1.

The examination of documents started with the original requirements for data migration

and ended with a report describing the deficiencies in data in the EFI+DMI System after

go-live. Interviews were conducted in order to clarify facts in the documents reviewed.

Accenture’s Delivery Methodology for Data Migration was used as a reference for

generally accepted IT industry normal practices of data migration projects. For each stage

of the methodology, we have assessed the facts as evidenced by the documents reviewed

versus a normal practice approach.

Accenture did review the documents listed in Appendix 6.1, which cover:



Original Requirements for data migration

Strategy and planning documents

Status reports

Meeting notes

E-mail correspondence, including attachments

Results from our EFI Technical Analysis

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Accenture did not review:



Detailed design documentation, e.g. field mappings or program logic

Test case documents

Contract documents not specifically related to data migration

1.3 Key Findings

Accenture’s assessment has identified the following:

Scope, Planning and Management of Data Migration

A comparison of the strategy and planning documents for data migration with the status

reports from the migration trials revealed that:



Not all the entry/exit criteria for the migration trials, as stated in the conversion plan,

were adhered to during the execution of the data migration trials

The end-to-end testing of EFI and DMI with the migrated data was not completed

Data Cleansing

Cleansing of source data with deficiencies prior to migration is a vital task according to the

methodology. Although there was a clean-up list defined and the data cleansing activity

was tracked, we found that:



Status green had been reported although there were a number of unfinished

activities listed

The data cleansing still did not prevent data with e.g. incorrect amounts from being

migrated

Data Migration Testing

Accenture’s Methodology for Data Migration calls for repeated migration trials of all the

relevant data until the migration trials are successful - before migrating data to production.

Our analysis of the conversion plan, the summary status reports from the migration trials

and post migration status reports found that:



None of the data migration trials (PK1, PK2, PK3, PK4) were on a full scale (100%

of source system data) – the most extensive migration trial, PK4, was limited to

~49% the amount of data in the production migration

The summary status reports for each of the migration trials (PK1, PK3, PK4)

reported that the trials were completed, although there were listed remaining

defects that were still to be fixed

As the EFI Modtag Fordring (MF) component, as well as EFI+DMI, were under

development and testing during the migration trials, it is a fact that neither the

application used for migration (MF) nor the target System (EFI+DMI) were tested in

their final state with the migrated data. The testing was therefore inconclusive and



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invalid, as it was done on earlier versions of MF, EFI and DMI than the versions

used during the production conversion and production



Only limited testing of the migrated data was performed in a test phase (pilot)

between PK4 and go-live. The end-to-end testing of EFI with the migrated data that

was described in the conversion plan was not performed

Deployment / Go-live

A review of the summary status report from the last migration trial PK4, revealed that:



The scope of PK4 had been reduced and had not covered 100% of all data to be

converted. Only ~49% of source data was attempted converted in PK4

The exit criteria for PK4 had been reduced compared to those listed for PK2 in the

conversion plan. PK4 would not have passed the exit criteria if they had been used

as specified in the conversion plan

The summary status report from PK4 still concluded with a recommendation that

PK4 be approved and that the project could continue to the production migration,

“with prioritized risk reduction actions and defect corrections”

The steering committee of the EFI Programme made the go-live decision following

the PK4 summary status report recommendation



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Figure 1 Accenture Data Migration Methodology and highlighted shortcomings in the EFI migration

project.

In Summary

The diagram above illustrates the major tasks of data migration according to Accenture’s

Methodology for Data Migration. The callouts in yellow indicate where our findings from the

data migration of EFI and DMI deviated from the methodology’s approach.

The evidence is clear that



Less than half of the combined body of data in all source systems were ever

included in migration trials prior to the production conversion.

The validation of incoming data was not sufficient to prevent incorrect claims being

migrated

The migrated data was not tested end-to-end with the EFI+DMI system before the

production migration

These facts are the most important deficiencies of the data migration project and

constituted a high level of risk that the data migration would not be successful.

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1.4 Consequences

The consequences of the EFI data migration were:



Data was migrated into the EFI+DMI System that could not be processed correctly

by the system. As the EFI+DMI system had not been thoroughly tested with the

migrated data it could not be expected that it would be able to process the migrated

data correctly

The EFI+DMI System was designed to handle data without deficiencies and Modtag

Fordring did not include sufficient data validation to ensure that only correct and

complete data was entered into EFI. For instance claims were placed on treatments

where the claim type – treatment combination is not allowed

As of 2 years post go-live it has not been possible to enable much of the disabled

automated functionality originally intended in EFI, due to a variety of functionality

and data related issues which are still not fixed, e.g. incorrect expiration dates on

claims



1.5 Recommendations

In order to recover large portions of the affected data, with a view at one point to continue

operation with new systems, a data cleansing exercise should be performed to detect and

correct data issues introduced by the data migration or subsequent operation. The data

cleansing should be aligned with other functional and technical changes being planned,

and will require more focus on clear requirements and testing. The data cleansing will be

complex and lengthy, and is likely to be able to resolve only a portion of the known data

issues.

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2 Scope of Work

The scope of this data migration assessment was to review the process that was

performed for the migration of claims and treatments data for the EFI Programme. It

therefore includes assessing key tasks in the analysis, design and testing of the data

migration. Accenture has reviewed the timeline, methodology and sequence of events

from the start of the data migration effort in 2009 until the EFI+DMI System went into

operation in September 2013.

2.1 Methodology for Data Migration Assessment

The assessment has been conducted by examining key documents and conducting

interviews with key people involved in the data migration for the EFI Programme. The

documents reviewed and the interviews conducted are listed in Appendix 6.1.

The examination of documents started with the original contracted requirements for data

migration and ended with a report describing the deficiencies in data in EFI after go-live

The interviews were conducted in order to clarify facts in the documents reviewed.

Accenture did review the documents listed in Appendix 6.1, which cover:



Contract documents concerning the data migration

Strategy and planning documents

Status reports

Meeting notes

E-mail correspondence, including attachments

Results from our EFI Technical Analysis Report and Technical Report

Accenture did not review:



Detailed design documentation, e.g. field mappings or program logic

Test case documents

Contract documents not specifically related to data migration

Accenture’s assessment of the data migration process documents:



Started with the documents made available to us from the EFI Programme at the

start of the assessment

We have requested and obtained a number of additional documents based on

document references found in the first documents we reviewed

Our examination of documents has not been exhaustive, but focused on obtaining a

logical sequence of documents describing the EFI data migration from start to end

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The main focus of this data migration assessment were:



To assess the production data migration that was done in Aug/Sep 2013 to migrate

claims and treatments from the source systems into EFI and DMI before EFI and

DMI were put into production in Sep 2013

To examine the critical tasks that were performed in preparing for the data

migration, including the validation of the data migration through testing



2.2 Limitations

The scope of this data migration assessment was to review the process that was

performed for the migration of claims and treatments data for the EFI Programme. It

therefore includes assessing key tasks in the analysis, design and testing of the data

migration. Accenture has reviewed the timeline, methodology and sequence of events

from the start of the data migration effort in 2009 until the EFI+DMI System went into

operation in September 2013.

This report is based on review of the documents listed in Appendix 6.1 from the data

migration process for the EFI Programme. The purpose of the review has not been to

consider who is responsible for the decisions taken during the project execution. The

report does therefore not include a legal review of the contractual obligations in the EFI

and DMI contracts and the report can thus not be used to conclude whether or to what

extent any of the parties involved in the project execution can be held legally responsible

for their involvement in the project.

The report is made based on our experience and assumption that the conclusions in the

report are representative also for the data migration documents that have not been

reviewed.

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3 Approach and Methodology

3.1 Approach

Accenture’s approach for this assessment was:



Review of the documentation as listed in the Appendix

Accenture’s Delivery Methodology for Data Migration was used as a baseline of the

tasks that should be performed in a data migration process and for which we looked

for documented evidence that had been done

For each stage of the methodology we have assessed the facts as evidenced by

the documents reviewed

Develop a preliminary report with findings, including references to the documents

reviewed

Conduct interviews with key individuals who had been involved in the data migration

process, as listed in the Appendix, to answer key questions and to ensure that

essential relevant documentation had been located and reviewed

Review all findings with stakeholders



3.2 Data Migration Fundamentals

This section briefly describes the fundamentals of data migration.

Data are the valuable business records, which are the reason for a business to exist. Data

migration involves movement and transformation of data from a source system and format

into a format that another system can process. Typically, the target system includes

different functionality or changed processes that require changes to the data. Data from

legacy source systems usually requires a clean-up effort (e.g. correcting addresses, de-

duplicating), which usually is performed in the legacy source systems prior to migration.

The data to be migrated is then extracted from the source system and mapped and

transformed, as needed, into the required format that can be loaded into the target system.

With large amounts of data to be migrated, the extraction, transformation and loading

requires use and configuration of ETL software or custom coded software to be built for

the job. This migration software must be thoroughly tested prior to performing the data

migration.

Because of the variations normally found in source data and the complexity of mapping

and transformation, the migration effort usually requires a number of trial runs before

everything works – for all the data, this is called migration trials.

The ultimate goal of data migration is to ensure that the target system will be able to

process the migrated data correctly. This requires that:



The target system must first have completed testing with prepared (controlled) test

data, this is a prerequisite for the following step

Then the target system must be tested with the migrated data to validate that it is in

fact capable of processing the migrated data correctly

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The testing described in the previous paragraph is normally a test of all relevant business

scenarios from start to finish; normally referred to as “case based testing” or “end-to-end

testing”.

The term “data conversion” is often used instead of and interchangeably with “data

migration”.

3.3 Methodology

Accenture’s Delivery Methodology (ADM) for Data Migration is used as a reference for

generally accepted industry practices of data migration.

The methodology is organised into a five-step process with a standard set of tasks to be

performed.

A: Data Migration Analysis

A1: Identify and agree on data migration requirements, approach and responsibilities.

Systematic breakdown of high-level requirements into detailed requirements that

are traced back to the high-level requirements, in the form of a Requirements

Traceability Matrix

A2: Define the scope of data to be migrated, and migration rules. Data profiling of

100% of the data to be migrated, to assess data quality, volume and number of

variants

A3: Define and agree on any data clean-up to be performed, prior to migration

A4: Define the total migration approach, which includes all relevant aspects of the data

migration (all data sources, all variants). Decide on single migration (big bang),

phased or incremental approach

B: Data Migration Design

B1: Design how each item of data is to be mapped and migrated from source to target

B2: Design how the migration will be validated through testing

B3: Define non-functional aspects (i.e. performance / available time window for the full

migration to be processed)

C: Data Migration Build

C1: Build and test the migration programs

D: Data Migration Testing

D1: Testing of the new system with prepared test data (precondition for the next steps)

D2: Repeated trial migrations, until all data migration procedures and jobs are working

as intended for all the data to be migrated

D3: Testing of the new system processes (end-to-end) with the migrated data

E: Data Migration

E1: Go-live decision

E2: Final migration run

E3: Production controls, to confirm that the migration has been successful in the

production environment.

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4 Chronology of Events

Based on our review of all the documentation and interviews listed in the Appendix we

have drawn the following high-level timeline for the data migration of the EFI Programme

from start to finish.

2008

Task Name

Migration Strategy (EFI)

2009

2010

2011

2012

2013

Migration Trial 1 (PK1)

Migration Strategy for EFI+DMI

(no documented strategy found)

Migration Build

Migration baseline documentation

Migration Trial 2 (PK2)

Migration Trial 3 (PK3)

Migration Trial 4 (PK4)

Production Migration

Data Validation

Go Live Decision

Figure 2 EFI Data Migration Timeline

Based on Accenture experience with comparable projects, we have the following

comments to the timeline:

The initial migration trial seems short, only ~ 2 months. With a data migration of this scale,

approx. 6-12 months would have been expected for the initial task, as it should involve

profiling of all the data to be migrated, definition of migration rules etc.

With a data migration of this scale, we would have expected ~10 data migration trials.

Each of these would have the following characteristics:



Would be full scale, including all the data to be migrated

The final 2-4 data migration trials would be essentially identical to the production

migration, in order to fine-tune the migration approach before the production

migration

According to Accenture’s data migration methodology, the final task is “Confirm

migrated data”, as data validation is done as an integral part of the data migration

trials, not as a separate activity afterwards



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In a data migration project of this scale, according to Accenture’s methodology and

experience, the timeline and activities would have been more in line with what is indicated

below.

2008

Task Name

2009

2010

2011

2012

2013

Migration Strategy & Analysis

Migration Design

Migration Build

Migration Trial 1

Migration Trial 2

Migration Trial 3

Migration Trial 4

Migration Trial 5 (end to end w app)

Migration Trial 6 (end to end w app)

Migration Trial 7 (end to end w app)

Migration Trial 8 (identical to live)

Production Migration

Figure 3 Expected Data Migration Timeline

According to the Data Migration Methodology, the total data migration effort would run in

parallel with systems development for most of the duration of the project.

However, we normally would have recommended a more concentrated project effort to

reduce the timeline to e.g. 2 – 2�½ years in order to reduce the risk of scope changes

during the migration.

The remainder of the document deals with the assessment of the data migration work that

was done, as evidenced by the documents reviewed and the interviews conducted. The

report has been structured according to the phases of the Data Migration Methodology.

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5 Findings and Consequences

5.1 Assessment of the EFI Data Migration Analysis Phase

This section describes Accenture's assessment of the analysis phase of the EFI data

migration project. We identified the following documents as the most relevant for the

assessment of the analysis phase:

Ref.# Category (used

for sorting)

Contract

Strategy

Plan

PK2

PK3

PK4

Production

conversion

Production

conversion

Document title

L21 Underbilag - EFI Konvertering.doc

Konvereteringsstrategi v1.2.pdf

Konverteringsplan EFI v09 CSC KONV

Opsamlingsskema for test PK2.docx

2013 02 01 Oprydningsliste til IU

05 b KFL_Prøvprøvekonvertering 3 afrapportering v0_2

[DOK32828717] (10064235_1).DOCX

16 Prøvekonvertering 4 afrapportering v0_3 [DOK31571202]

(10064294_1).DOCX

Produktionskonvertering afrapportering v0_8

(00000002).docx

Bilag B - Tværgående konverteringsmangler (9573038_2)

(2).docx

Table 1 Overview over Relevant Documents for Assessment of Analysis Phase

Information in the documents listed above was compared to what is to be expected in the

analysis phase of a data migration project, based on ADM for data migration.

Our assessment focused on answering the following key questions:



Were the requirements [1] sufficient to define the scope of work?

Was there a documented data migration approach, and was this appropriate to

manage the work?

Was all the data and variants to be migrated identified and analysed during the

analysis phase? And was the need for data cleansing appropriately addressed?

5.1.1 Key Findings

Data Migration Requirements

Based on our review of the original requirements for data migration the EFI Programme,

as listed in [1], Section 1.2, it is our observation that these were few and high-level.

According to interview 3, the only detailing of requirements that was made are in the form

of mapping rules which are documented in Excel documents per treatment type and in the

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Informatica portal, plus specified data formats that the source system owners were to

deliver data in to the migration team.

It is our evaluation that the detailing of the original requirements [1] were lacking the

hierarchical breakdown structure which is required for defining all the tests that are

necessary in order to validate the full data migration effort.

Data Conversion Strategy and Planning

Based on our review of the data conversion strategy [3], data conversion plan [4] the

production migration report [34], our observations are that:



The initial conversion strategy only covered EFI

Separate data conversion strategy documents for EFI and DMI had been developed

prior to EFI and DMI being gathered into one organization [34], Section 1.1. (Our

document review has not identified the data conversion strategy document for DMI)

There was a change to the conversion strategy [34], Section 1.1 after PK1: “SKAT

wanted to introduce the principle of taking the debts directly from the claimants” (our

translation). The strategy document [3] was not updated with the modified strategy,

but it was reflected in the conversion plan [4]

The data conversion plan describes an overall time plan for data migration trials,

organization of the data migration effort and entry and exit criteria for the data

migration trials

It is our evaluation that although the strategy document was not updated, the

planning document [4] for the migration trials was updated and contained the basic

high-level information required for managing the migration trials



Analysis of All Data and Variants to be Migrated

According to interview 3, data profiling had only been done on external data, not SKAT

data.

It is our evaluation that:



Not all data and variants that were to be migrated were identified in the migration

trial PK1, before subsequent migration trials were executed. According to [30] PK1

was insufficient because the data in KMD-IND lacked the details that was wanted in

EFI (split of claims in main claim and sub-claims (interest, fees)).

None of the migration trials PK2, PK3, PK4 were on 100% of the data, as the

number of source systems and the volume of the data that was included increased

for every trial, but PK4 still didn’t cover all the data to be migrated



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Need for Data Cleansing of the Source Systems

A data clean-up list [9] was defined, but according to interview 3 this covered only SKAT

internal data. Data clean-up status was tracked [9], but although a number of areas were

marked as green there were still unfinished clean-up tasks listed.

It is our evaluation that data cleansing of the source systems was insufficient or not done,

because e.g. fields with incorrect values were migrated to EFI+DMI, according to [46].

5.2 Assessment of the EFI Data Migration Design Phase

This section describes Accenture’s assessment of the design phase of the EFI data

migration project. We identified the following documents as the most relevant for the

assessment of the design phase:

Ref.# Category (used

for sorting)

Production

conversion

Production

conversion

Accenture

deliverable

Document title

Produktionskonvertering afrapportering v0_8

(00000002).docx

Bilag B - Tværgående konverteringsmangler (9573038_2)

(2).docx

Technical Report.docx

Table 2 Most Relevant Documents for Assessment of Design Phase

Information in the documents listed above was compared to what is to be expected in the

design phase of a data migration project, based on ADM for Data Migration.

Our assessment focused on answering the following key questions:



Did the data migration design documents include the necessary controls to secure

that only quality data was migrated – and all non-conforming data written to error

logs?

What data controls were designed into Modtag Fordring, the part of EFI through

which the vast majority of claims were migrated? (Modtag Fordring is the interface

through which claimants submit their claims to EFI+DMI)



5.2.1 Key Findings

Based on our examination of the documents it is observed that the design documentation

has not been sufficient to prevent invalid data from being inserted into EFI because it was

discovered, after the production migration that crucial details were missing such as

decisions for salary deductions [46].

According to the final report [34], Section 1.1, claims were migrated using the Modtag

Fordring application, where it was temporarily allowed to accept historic claims as part of

the migration. Treatments (indsatser) were migrated using the ETL tool Informatica.

This is consistent with statements from interview 3, where the Konsortium stated that

claims were migrated using the Modtag Fordring interface, where an exception flag had

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been added to the Web service message to Modtag Fordring to also accept historic

claims.

Validation in MF is based on a number of things [see Technical Report]:



WSDL and/or XSD validation on the enterprise service bus (ESB)

Matrix configurations, which are rules matrices for e.g. which claimants are allowed

to submit which types of claims

Administrator configuration, which is based on super user configuration of the

system via the user interface. E.g. selecting which fields are on different types of

claims, and whether they are mandatory

Accenture have shown in our Technical Report [57], that Modtag Fordring does not include

validations to ensure that only valid claims can enter the system. E.g. when MF was used

to load claims in the migration, claims were accepted and put on a treatment for which the

claim type was not justified. There is no sanity checking on key fields, e.g. to ensuring that

dates are in a proper time sequence for the claim to be in a valid state, and the amount of

debt is not sanity checked [46].

5.3 Assessment of the EFI Data Migration Build

No specific comments.

5.4 Assessment of the EFI Data Migration Testing

This section describes Accenture’s assessment of the testing of the EFI data migration

project. We identified the following documents as the most relevant for the assessment of

the testing that was done:

Ref.# Category (used

for sorting)

Strategy

Plan

PK1

PK2

PK3

FKT

PK4

Production

conversion

Document title

Konvereteringsstrategi v1.2.pdf

Konverteringsplan EFI v09 CSC KONV

Prøvekonvertering 1 afrapportering 19012012

Opsamlingsskema for test PK2.docx

05 b KFL_Prøvprøvekonvertering 3 afrapportering v0_2

[DOK32828717] (10064235_1).DOCX

2013-04-13 FKT reduktion og færdiggørelse.docx

16 Prøvekonvertering 4 afrapportering v0_3 [DOK31571202]

(10064294_1).DOCX

Produktionskonvertering afrapportering v0_8

(00000002).docx

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DATE: 24.09.2015

Production

conversion

Bilag B - Tværgående konverteringsmangler (9573038_2)

(2).docx

Table 3 Relevant Documents for Assessment of Testing

Information in the documents listed above was compared to what is to be expected in the

testing of a data migration project, based on ADM for Data Migration.

Our assessment focused on answering the following key questions:



Was the pre-condition on a stable, tested EFI+DMI System met?

Did the migration trials cover 100% of the data to be migrated, and did the trials

continue until they were successful?

Had the system passed end-to-end testing with the migrated data?

5.4.1 Key Findings

Testing with Prepared Test Data

It is our observation from the trial migration reports PK1, PK3 and PK4 that EFI+DMI and

Modtag Fordring were not thoroughly tested and were not stable during the migration

trials.

It is our evaluation that since the target system was not stable and tested during the

migration trials, the validation of data migration that was performed during each of the

trials were inconclusive in terms of what would work in the production system.

Migration Trials

None of the migration trials PK1, PK2 (we have not seen this report, however it is stated

[10] that this was the case), PK3 and PK4 represented a complete data migration trial,

hence, there was no full migration trial performed prior to the production data migration.

Mapping rules for treatments were adjusted after each migration trial, also after PK4 [3].

In the final migration trial - PK4, the following was the result as stated in [17]:



~9.3 million out of ~19.1 million claims attempted to be migrated (49% of total

claims)

EFI rejected a significant number of claims, for multiple reasons including a lack of

AKR functionality (customers that could not be reconciled with CPR or CVR)

The balances in EFI and DMI did not reconcile, post migration

There was a high probability that EFI would automatically mail 600,000 debtors

immediately

Payment ability (BeBB) calculations were not usable

Assignment of automatic treatments were not usable

As a direct result of this testing, most automated functionality was disabled

before go-live (the “pilotspor” was used instead)



A number of remaining defects were listed

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The summary status reports for each of the migration trials (PK1, PK3, PK4) [5, 10, 17]

reported that the trials were completed, although there were listed remaining defects that

were still to be fixed. (The summary status report for PK2 has not been identified).

Testing with the Migrated Data

Based on our examination, testing on migrated data was written into the conversion

strategy [3], Section 13.3.2, and [4], Section 4: “A regression test on migrated data, where

selected test cases from test of functionality (FKT) is applied on migrated data, in order to

validate that migrated data supports the EFI-functionality. The final regression test is to

validate that migrated data will function in EFI-processes” (our translation).

End-to-end testing of EFI+DMI with migrated data had not been completed prior to go-live,

hence it had not been proven that EFI+DMI were able to process the migrated data

correctly from being received through Modtag Fordring and processed through all the

variations of treatments and claimants.

According to interview 4, the migration team only checked that the migrated data had been

imported correctly into EFI, by checking the fields using EFI screens. This is not according

to the conversion strategy or the conversion plan, where it is stated that an end-to-end test

with migrated data was to be performed.

According to [34], Section 1.3.1: “It was only in the pilot that it has been possible to do

functional testing of migrated data. Functional testing was performed to a limited degree in

the Pilot” (our translation). The pilot test was a test between PK4 and the go-live.

Based on a review of a letter [12], there was a decision by the EFI project manager to limit

the amount of functional testing in order to meet the September 1

2013 deadline for go-

live. Although scope reduction is a common thing to do in order to meet a set go-live date,

it is Accenture’s evaluation that two very risky decisions were taken:



Retesting of fixed defects were not to be done before go-live. This is extremely risky

as the need to retest defect corrections is common practice in any testing effort

(regression test).

Reduction of the end-to-end testing was to be compensated by a pilot and “other

relevant activities”, but there is no description of what kind of activities that were

intended to compensate for the lack of sufficient testing.



The evidence is clear on the fact that less than half of the combined body of data in all

source systems were ever included in migration trials prior to the production migration.

That and the fact that the migrated data was not tested end-to-end in EFI+DMI are the

single most important deficiencies of the data migration project.

There is no way to predict how data will behave in a system if it has not been tested

sufficiently, i.e. through testing end-to-end business processes on an amount of data

which represents all the data variants that will come from the source systems.

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5.5 Assessment of the EFI Data Migration for Production

This section describes Accenture’s assessment of the EFI production data migration. We

identified the following documents as the most relevant for the assessment of the

production migration:

Ref.# Category (used

for sorting)

Plan

PK1

PK2

PK3

PK4

Production

conversion

Production

conversion

Production

conversion

Production

conversion

Document title

Konverteringsplan EFI v09 CSC KONV

Prøvekonvertering 1 afrapportering 19012012

07 Konverteringsstyregruppe møde 20130301 opd

[DOK31571146] (10064259_1).PPTX

05 b KFL_Prøvprøvekonvertering 3 afrapportering v0_2

[DOK32828717] (10064235_1).DOCX

16 Prøvekonvertering 4 afrapportering v0_3 [DOK31571202]

(10064294_1).DOCX

31 Afrapportering PK4 [DOK31571099] (10064402_1).PPTX

09 Referat EFI_DMI konvertering 20130523 [DOK31571247]

(10064262_1).DOCX

bilag 1 - mail fra SKAT af 12 09 2011

Bilag 2 - mail fra SKAT af 09 05 2012

Produktionskonvertering afrapportering v0_8

(00000002).docx

Bilag B - Tværgående konverteringsmangler (9573038_2)

(2).docx

Table 4 Relevant Documents for Assessment of Production Migration

Information in the documents listed above was compared to what is to be expected in the

production migration phase of a data migration project, based on ADM for Data migration.

Our assessment focused on answering the following key questions:



On what basis was the go-live decision made?

Was the final data migration run successful?

5.5.1 Key Findings

Go-live Decision

The conversion plan [4] Section 5, 6 and 7 defined exit criteria for migration trials. The

commonly accepted and sole purpose of defining exit criteria is that unless these criteria

are met, the activity is not to be regarded as completed. Based on our examination of the

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DATE: 24.09.2015

PK4 summary status report [17] it is observed that a complete migration trial of data from

all sources was not completed, because Udbetaling Danmark (UDK) was not participating.

Based on our examination of the trial migration reports from PK1, PK3 and PK4 [5, 10, 17]

and the summary status report from the production conversion [34] it is our observation

that:

None of the 4 migration trials tested a full load of data from all sources

The exceptions (data migration defects) listed in PK3 and PK4 were not managed to a

conclusion before moving on to the next trial migration. Overall status green was set for

each of the migration trials despite the fact that there were remaining deficiencies and

when the identified exceptions had been assigned to be fixed, without waiting till after the

exceptions had been fixed and retested.

Despite the above shortcomings, the status report from PK4 [17], Section 7.1.1.2:

concluded with: “It is recommended to finalize and approve migration trial 4 and it is

recommended that the production migration can be performed on the current basis plus

risk evaluated and prioritized defect corrections and changes” (our translation).

It is our evaluation that the conversion team should not have recommended to the steering

group of the EFI Programme that the data migration could proceed to the production

migration. Each of the deficiencies listed above should have mandated a clear no-go

decision, according to Accenture’s Data Migration Methodology.

Final Migration Run

The status report from the production migration [34] lists a substantial number of defects

that were detected during go-live:



Claims from DMO with incorrect liability

Transports with incorrect payment period

Missing expiration dates from DMO

Errors in calculation of payment ability

Expiration dates for RIS claims erroneous due to PEF rules in DMI

Accenture has done profiling of the migrated data in EFI and DMI which shows that the

length of time since a payment was last received on migrated claims is so long that in our

opinion they are effectively not being collected.

It was the decision of the project’s steering group [28, 29] to move claims into EFI where it

was known that subsequent manual tasks were necessary in order to process the claims

correctly.

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6 Appendix

6.1 Documents Examined

The following table lists the documentation examined for the data migration assessment.

All documents in the list have been examined and where it is especially relevant to

explicitly reference a document, and sections of a document, this has been done in the

text of the report.

Ref.