UCSB AUDIT PLAN
7 Pages
English

UCSB AUDIT PLAN

-

Downloading requires you to have access to the YouScribe library
Learn all about the services we offer

Description

April 14, 2000UNIVERSITY OF CALIFORNIA, SANTA BARBARAINTERNAL AUDIT PLAN -- 2000 - 2001NARRATIVE & ASSUMPTIONS1. Available HoursTotal available staff hours for 2000-2001 is budgeted at 11,750 This is based onthe department’s authorized professional staffing level of 5.65 FTE and totalworking hours of 2,080, and also on the assumption that our staffing will bestable during the year. Our current and projected staffing level is 5.50 FTE. Weplan to use temporary personnel to meet the 5.65 FTE staffing level hours.Non-controllable hours include holiday, vacation and sick leave. This isestimated to be on average approximately 290 hours per employee, for a total of1,750. After deducting these hours from the total projected staff hours of 11,750,net available hours are 10,000.2. Indirect HoursTotal indirect hours is budgeted at 1,500. This represents 15% of total netavailable hours, which is the standard under UCOP planning guidelines. Themajor components of this category are administration (1,100 hours) andprofessional development (380 hours).3. Audit ProgramWe have planned 6,600 hours for the audit program category, about 78% of totaldirect hours, which exceeds the planning guideline range of 40% to 65%. Thistotal includes eight hundred hours allocated for supplemental audits.The audit plan provides coverage for each of the ten highest ranked areas inTiers 3 and 4, and eight of the 16 next highest risk areas. (There are 16 areas inour ...

Subjects

Informations

Published by
Reads 31
Language English
April 14, 2000
1
UNIVERSITY OF CALIFORNIA,
SANTA BARBARA
INTERNAL
AUDIT
PLAN -- 2000 - 2001
NARRATIVE
& ASSUMPTIONS
1. Available Hours
Total available staff hours for 2000-2001 is budgeted at 11,750
This is based on
the department’s authorized professional staffing level of 5.65 FTE and total
working hours of 2,080, and also on the assumption that our staffing will be
stable during the year.
Our current and projected staffing level is 5.50 FTE.
We
plan to use temporary personnel to meet the 5.65 FTE staffing level hours.
Non-controllable hours include holiday, vacation and sick leave.
This is
estimated to be on average approximately 290 hours per employee, for a total of
1,750.
After deducting these hours from the total projected staff hours of 11,750,
net available hours are 10,000.
2
.
Indirect Hours
Total indirect hours is budgeted at 1,500.
This represents 15% of total net
available hours, which is the standard under UCOP planning guidelines.
The
major components of this category are administration (1,100 hours) and
professional development (380 hours).
3. Audit Program
We have planned 6,600 hours for the audit program category, about 78% of total
direct hours, which exceeds the planning guideline range of 40% to 65%.
This
total includes eight hundred hours allocated for supplemental audits.
The audit plan provides coverage for each of the ten highest ranked areas in
Tiers 3 and 4, and eight of the 16 next highest risk areas. (There are 16 areas in
our “next highest risk” category due to a 7-way tie for 10th place).
Coverage is
also provided for all of the H (high risk) Tier 2 areas.
4. Advisory Services
We have allocated 800 hours for advisory services, including 100 hours for
external audit coordination.
The remaining 700 hours are for participation on
various committees, work groups, for internal control training activities, and for
responding to management requests for assistance, advice and limited scope
projects which do not require a formal audit.
This allocation of hours is
moderately higher than our current year actual level.
April 14, 2000
2
5. Investigations
We are budgeting 500 hours for investigations.
This is about 350 hours more
than our projected total for the current year, but is consistent with our recent
historical pattern, which has had a high degree of variability.
6. Support Activities
Audit support activities is budgeted at 600 hours, which is very close to our
projected actual hours for the current year.
We do not anticipate any
circumstances which would significantly impact this area.
7. Total Direct Hours and Percent
Total direct hours for 2000-2001 is budgeted at 8,500, which is 85% of net
available hours.
This meets the planning guideline of 85%.
8. Time Phasing Assumptions
Distribution of audit resources across calendar quarters is based on historical
information and expectations for FY 2000-2001.
Vacation leave, holidays, and
professional development activities are expected to be greater during the first
two quarters of the year than the final two quarters.
Administration, advisory
services and investigation hours are allocated equitably across quarters.
Regular program hours, supplemental hours, advisory services hours and audit
support activities are allocated to quarterly periods based on current
expectations.
9. Other Matters
The most significant variables which would have an impact on our ability to
complete the annual plan are unforeseen staff turnover or extended sick leave.
In that event, or in the event of other uncontrollable circumstances, we would
focus resources on the high risk areas, and reduce coverage of lower risk areas
such as the departmental internal control reviews.
We would also give high
priority to securing supplement staff resources through temporary employees or
student assistants.
UNIVERSITY OF CALIFORNIA
SCHEDULE 1
INTERNAL AUDIT PERSONNEL
FY 2001
UCSB
I.
Authorized Personnel
Profess.
Admin.
Total
Number of Authorized Personne
5.65
0.50
6.15
(Provide detail of any changes, e.g. date,
classification level, etc. Provide separate
narrative on any reductions.
Assoc.IAD
Prof.
II.
Actual FTE's
IAD
or MGR.
Staff
Total*
Beginning of Period
1
4.5
5.5
Anticipated Additions**
Estimated Separations**
End of Period
1
4.5
5.5
*
Footnote the approximate number of professionals assigned to Health Sciences during the period on an FTE basis.
** Use assumed start and leave dates to calculate weighted average FTE's below.
III.
Gross & Net Available
Hours Calculation
Total Year
1st
2nd
3rd
4th
Hours
Quarter
Quarter
Quarter
Quarter
Weighted Avg.
FTE's**
5.65
5.5
5.5
5.5
5.5 Lab 9/30/00
Hours in the period
C=2080
520
520
520
520
520
Sub-Total
11440
2860
2860
2860
2860
Other Resources:
Overtime
Contract Labor/Interns
77
77
78
78
Recharge In or (Out)
Admin. & Other
Sub-Total
11750
2937
2937
2938
2938
Gross Available Hours
1750
500
550
400
300
Less Non-Controllable Hours
Non-Controllable Percent
15%
17%
19%
14%
10%
Total Net Available Hours (1)
10000
2437
2387
2538
2638
(1)
Must tie to "Total Net Available Hours" on Schedule 2 - Annual Resource Allocation
00AttachESch1thru4(00tmplte12)ver5.xls
Page 1
UNIVERSITY OF CALIFORNIA
INTERNAL AUDIT ANNUAL RESOURCE ALLOCATION
SCHEDULE 2
FY 2001
UCSB
Distribution of Net
Available Hours
UCOP %
Plan
Total Year
1st
2nd
3rd
4th
Guideline Percent
Hours
Quarter
Quartfr
Quarter Quarter
Indirect Hours
Administration
5--10%
11%
1100
250
250
350
250
Professional Development
2--5%
4%
380
80
200
50
50
Other
0--3%
0%
20
5
5
5
5
Total Indirect Hours
1500
335
455
405
305
1500
Total Indirect Percent
15%
15%
14%
19%
16%
12%
Direct Hours
Audit Program
Planned Audits - Current Year
53%
5300
1003
1278
1399
1620
5300
Planned Carryforward Audits
5%
500
500
Suppl. Audits - Current Year
10%
8%
800
200
200
200
200
Total Audit Program
6600
1703
1478
1599
1820
6600
Total Audit Percent
40--65%
66%
70%
62%
63%
69%
Advisory Services
Consultations/Spec. Projects
5%
500
100
135
135
130
Systems Dev., Reengineering Teams, Etc.
1%
50
12
12
12
14
Internal Control & Accountability
2%
200
50
50
50
50
External Audit Coordination
1%
50
12
12
12
14
IPA, COI & Other
Total Advisory Services
8%
800
174
209
209
208
800
Toa Advisory Percent
10--25%
0.08
7%
9%
8%
8%
Investigations--Hours
5%
500
125
125
125
125
500
Investigations--Percent
10--20%
5%
5%
5%
5%
5%
Audit Support Activities
Audit Planning
2%
200
20
100
80
Audit Committee Support
1%
80
20
20
20
20
Systemwide Audit Support
1%
120
30
30
30
30
Computer Support
2%
200
50
50
50
50
Quality Assurance
Total Audit Support
6%
600
100
120
200
180
600
Total Audit Support Percent
5--10%
6%
4%
5%
8%
7%
Total Direct Hours
8500
2102
1932
2133
2333
Total Direct Percent
85%
85%
86%
81%
84%
88%
Total Net Available Hours (1)
10000
2437
2387
2538
2638
10000
Total Net Available Percent (2)
100%
0%
100.00% 100.00% 100.00% 100.00% 100.00%
(1)
Must tie to "Total Net Available Hours" on Schedule 1 - Personnel
(2)
Must equal 100% or there is an error
00AttachESch1thru4(00tmplte12)ver5.xls
Page 1
UNIVERSITY OF CALIFORNIA
INTERNAL AUDIT PLAN DETAIL
SCHEDULE 3
FY 2001
UCXX
High Risk?
Planned
Primary
Additional
Name/Title of Audit
Yes or No
Hours
Index Code
Index Code(s)
Carryover--(WIP)
Housing & residentil services/Parking
Yes
300 A.a.04
A.a.07
Other
Yes
200 A
E, H
Subtotal Carryover
New Audits
Student Health Service
Yes
400 H.f.07
Development Office
Yes
500 B.a.00.02
G.d.002, G.e..01, G.e,.02
Neuroscience Research Institute
Yes
400 H.d.00.05
Human Resources Office
Yes
500 F.b.00.01
Billing Office/BARC System
Yes
500 E.b.01
G.d.002, G.e..01, G.e,.02
HRS - Conference Administration
Yes
400 A.b.01
Bookstore
Yes
400 A.a.02
Geography Department
Yes
400 H.c.00.26
Mateials for Engineering Department
Yes
400 H.c.00.47
Graduate School of Education - Research
Next
300 H.c.00.51
Departmental Internal Control Review
No
800 H.c
University Children's Center Grant
No
200 H.f.00.12
Follow up Reviews
100 H.c
A.a, A.b
Planned Advisory Services
(Used where known advisory services will address high risk areas
5800
and thus their inclusion here provides a basis for statistical
calculation of coverage of items risk ranked as high.
Other known
Advisory Services (e,g, CSA assistance to controllers) should also
be listed.)
Other Advisory Services as yet unknown should be added
as a lump sum so that a total ties to Schedule 2.
(1)
Must tie to "Planned Audits" on Attachment D (Schedule 2 - Allocation Worksheet)
UCSB Att E Sked 1-4.xls7/24/00
UNIVERSITY OF CALIFORNIA
SCHEDULE 4
INTERNAL AUDIT PLAN STATISTICS
FY 2001
UCSB
Annual
I
Coverage of High Risk*
Hours
Number
Goal
In Planned:
Audits
4400
15
Advisory Services
Investigations
Total
4400
15
Percentage
N/A
76% 80--100%
*DEFINITION OF HIGH RISK
The highest 10 risk scores assigned at the local campus or laboratory.
II
Coverage of Next Tier Risks**
Hours
Number
In Planned:
Audits
300
1
Advisory Services
Investigations
Total
300
1
Percentage
N/A
N/A
(Info only)
**
DEFINITION OF NEXT TIER RISKS
The
NEXT
10 highest risk ranked items after the
HIGH
risks.
III
Distribution of Tier 1 Audit Coverage
Hours
Pct.
A
Auxiliary, Business, & Employee Support Services
1250
22%
B
Development & External Relations
400
7%
C
Environmental Safety and Security
D
Facilities, Construction & Maintenance
E
Financial Management
350
6%
F
Human Resources & Benefits
500
9%
G
Information & Communications
300
5%
H
Campus Research Departments & Instruction
3000
52%
I
Health Sciences Research, Instruction & Clinical Services
J
Lab Research Programs & Processes
K
Office of the President
Total
5800
100%
00AttachESch1thru4(00tmplte12)ver5.xls
Page 1
00AttachESch1thru4(00tmplte12)ver5.xls
Page 2
)