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LBNL FY 2001-2002 AUDIT PLAN

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UNIVERSITY OF CALIFORNIA INTERNAL AUDIT PLAN 2001-02 NARRATIVE & ASSUMPTIONS LAWRENCE BERKELEY NATIONAL LABORATORY 1. Available Hours – This is based on resources from five FTE professionals who are assumed to be available throughout the year. One of the five FTE will be on a reduced schedule of 70%. 300 direct hours have been budgeted for contract labor. Non-controllable hours at 15% of annual time are based on recent historical experience. 2. Indirect Hours – Indirect hours at 13% is deemed conservative. Actual experience is expected to be well within this range. It is estimated that Audit Director’s time of less than 20% will be allocated for administration versus audit projects. 3. Audit Program – There are ten new audits and one planned carry forward audit under the program. Of the 11 audits, 6 cover core areas and 8 are in the top ten high-risk areas. We anticipate completion of these new audits at the end of FY2002. To provide coverage for the rest of the high-risk areas, we will work directly with the relevant functions in an advisory capacity. 4. Advisory Services – Time allocated for these services are factored in the annual plan based on prior year’s experience. The annual evaluation of Appendix F Performance Measures is included under Consultations. Also included under consultations is Safety Programs, one of the top ten high-risk areas and Fleet Management, which ranked in the 11-20 range. 5. Investigations – Total ...

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UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT PLAN

2001-02 NARRATIVE & ASSUMPTIONS

LAWRENCE BERKELEY NATIONAL LABORATORY

Available Hours

– This is based on resources from five FTE professionals who are assumed

to be available throughout the year. One of the five FTE will be on a reduced schedule of

70%. 300 direct hours have been budgeted for contract labor. Non-controllable hours at 15%

of annual time are based on recent historical experience.

Indirect Hours

– Indirect hours at 13% is deemed conservative. Actual experience is

expected to be well within this range. It is estimated that Audit Director’s time of less than

20% will be allocated for administration versus audit projects.

Audit Program

– There are ten new audits and one planned carry forward audit under the

program. Of the 11 audits, 6 cover core areas and 8 are in the top ten high-risk areas. We

anticipate completion of these new audits at the end of FY2002. To provide coverage for the

rest of the high-risk areas, we will work directly with the relevant functions in an advisory

capacity.

Advisory Services

– Time allocated for these services are factored in the annual plan based

on prior year’s experience. The annual evaluation of Appendix F Performance Measures is

included under Consultations. Also included under consultations is Safety Programs, one of

the top ten high-risk areas and Fleet Management, which ranked in the 11-20 range.

Investigations

– Total investigation effort is 15%, consistent with previous years, and within

the UCOP standard guideline. Time spent for EthicsLine cases is part of investigations.

Support Activities

– This includes participation in UC and DOE audit groups, and periodic

reporting requirements to Lab management, UC, and DOE.

Total Direct Hours & Percent

– Total direct hours percentage is at 87% and above the

UCOP standard guideline. Our ability to spend time on audits is diminished because of

external audit coordination and investigations. This is in contrast with LLNL and LANL

where external audit coordination is handled outside of Internal Audit.

Time Phasing Assumptions

– The planned audits are evenly distributed for completion

within each quarter of the year. Systems reengineering and division internal control reviews

are expected to run throughout the whole year. Annual evaluation of performance measures

and Labwide follow-up of corrective actions will be done in the last quarter.

Core Audit -

Of the 11 audits in this audit program (10 new and 1 planned carry forward), 6

cover core audit topics. This is 33% of total core audit topics, commensurate with the UCOP

guideline. Of the 12 remaining core audit topics, 3 are on the current FY2001 plan (Travel,

Bank Account Administration and Reconciliation & Business Contracts), 2 were completed

in the last two years (Accounts Payable and EFT), and one (Cost Allowability) is conducted

every year.

10.

Other Matters

– As stated above, our plan is dependent on the availability of five FTE

professionals throughout the whole year. In a small audit office with wide responsibilities,

any vacancy has a significant impact on resources required for the timely completion of the

annual plan. Although we have developed a competent pool of part-time auditors to shore up

our resources, timely planning to replace vacancies with outside resources is critical. In

addition, our outside resources are also relied upon for special projects, computer support,

research, and internal reengineering.

Schedule 1 - Personnel

Gross & Net Available Hours Calculation

Total Year FTE's

1st Quarter

9/30/2001

2nd Quarter

12/31/2001

3rd Quarter

3/31/2002

4th Quarter

6/30/2002

Lab 9/30/02

Number of authorized professional staff

5.00

Number of Permanently OPEN Authorized Professional Staff

Positions

Number of professional positions at full staffing

5.00

PLANNED ACTUAL FTEs

Beginning of Period

6.00

Additions--Permanent

0.00

Additions--Temporary

0.00

Left--Within UC

0.00

(0.00)

Left--Outside UC

0.00

(0.00)

Retirements

0.00

(0.00)

Long-Term Leave

0.00

(0.00)

Estimated Staff Turnover

0.00

(0.00)

End of Period

6.00

0.00

6.00

GROSS & NET AVAILABLE HRS CALCULATION

Total Year Hours

1st Quarter

9/30/2001

2nd Qtr 12/31/2001

3rd Quarter

3/31/2002

4th Quarter

6/30/2002

Lab 9/30/02

Weighted Avg. FTE's

4.7

4.70

Hours in the period - Campus

2,080

520

528

512

520

Hours in the period - Lab

2,088

528

512

520

528

Subtotal - Lab / Campus

9,814

2482

2406

2444

2482

Other Resources:

Overtime

Contract Labor/Interns

300

Recharge In (or Out)

Admin. & Other

Subtotal

300

Gross Available Hours

10,114

2482

2706

2444

2482

Non Controllable Hours

1,500

400

350

400

350

Non Controllable Hours Percent

14.83%

16.12%

12.93%

16.37%

14.10%

Net Available Hours

8,614

2082

2356

2044

2132

Schedule 2 - Activity Report

Distribution of Net Available Hours

UCOP % Guideline Total Year Hours

1st Quarter

9/30/2001

2nd Quarter

12/31/2001

3rd Quarter

3/31/2002

4th Quarter

6/30/2002

Lab 9/30/02

INDIRECT HOURS

Administration

5--10%

503

128

125

122

128

Professional Development

2--5%

446

115

111

107

113

Other

0--3%

168

Total Indirect Hours

1,117

285

279

270

283

Total Indirect Percent

15%

12.96%

13.69%

11.84%

13.21%

13.27%

DIRECT HOURS

Audit Program

Planned Carried Forward Audits, PC

400

200

Planned New Audits, PN

3,150

742

980

839

589

Supplemental Audits, PS

Approx 10%

632

158

156

155

163

Unplanned Carried Forward Audits, PU

Total Audit Program Hours

4,182

1100

1336

994

752

Total Audit Program Percent

40--60%

48.55%

52.83%

56.71%

48.63%

35.27%

Advisory Services

Consultations/Spec. Projects, SC

930

110

140

180

500

Ext. Audit Coordination, SE

280

Internal Control & Accountability, SI

232

IPA, COI & Other, SP

Systems Dev., Reeingineering Teams, etc., SR

167

Total Advisory Services Hours

1,609

280

310

349

670

Total Advisory Services Percent

10--25%

18.68%

13.45%

13.16%

17.07%

31.43%

Investigations Hours, IN

1,284

312

325

327

320

Investigations Percent

10--20%

14.91%

14.99%

13.79%

16.00%

15.01%

Audit Support Activities

Audit Planning

207

Audit Committee Support

Systemwide Audit Support

Computer Support

Quality Assurance

Total Audit Support Hours

422

105

106

104

107

Total Audit Support Percent

5--10%

4.90%

5.04%

4.50%

5.09%

5.02%

Total Direct Hours

7,497

1797

2077

1774

1849

Total Direct Percent

85%

87.04%

86.31%

88.16%

86.79%

86.73%

Total Net Available Hours

8,614

2082

2356

2044

2132

Total Net Available Percent

100%

100.00%

Schedule 1,2 - Cross Check

Total Year Hours

1st Quarter

9/30/2001

2nd Quarter

12/31/2001

3rd Quarter

3/31/2002

4th Quarter

6/30/2002

Lab 9/30/02

Total net available hours (From Sch 1)

8614.00

0.00

2082.00

2356.00

2044.00

2132.00

Total net available hours (From Sch 2)

8614.00

0.00

2082.00

2356.00

2044.00

2132.00

Total A+AS+IN (Scd 3 Check)

7075

1692

1971

1670

1742

Actual FTEs, End of Period (Check down)

6.00

0.00

6.00

Avail. Hours, Other Res., Subtotal (Check Down)

300

Gross Available Hours

10114

2482

2706

2444

2482

Net Available Hours

8614

2082

2356

2044

2132

Indirect Hours

1117

285

279

270

283

Audit Program

4182

1100

1336

994

752

Audit Support Activities

422

105

106

104

107

Investigations Hours

1284

312

325

327

320

Advisory Services

1609

280

310

349

670

Total Direct Hours

7497

1797

2077

1774

1849

Net Available Hours

8614

2082

2356

2044

2132

Schedule 1 2 FY 2002 Plan

UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT PLAN DETAIL

SCHEDULE 3

FY 2002

LBNL

High Risk

Planned

Primary

Additional

Name/Title of Audit

1, 2, 3

Hours

Index Code

Index Code(s)

Planned Carry Forward

Work For Others

400.0

E.f.05

Subtotal Planned Carry Forward

400.0

Planned New Audits

Major Construction Projects - NERSC

400.0

D.b.01

Site Development (Space Planning)

350.0

D.b.02

Cost Allowability FY01

350.0

J.b.04

Programs - Administrative Controls

400.0

J.a.00

Low Value Purchase Orders / Purchasing Cards

250.0

E.h.03

Software Acquisition , Development and Maintenance

300.0

G.b.01

Check Requests

250.0

E.e.02

TEID - Recharge Activities

350.0

A.b.06

E.k.04

Appendix G

250.0

J.b.02

Benefits Eligibility

250.0

F.a.01

Subtotal Planned New Audits

3150.0

Subtotal Planned Supplemental Audits (lump sum only)

632.0

Total Planned Audit Program

(1)

4182.0

Planned Advisory Services

Safety Programs

300.0

C.a.04

Appendix F

500.0

J.b.01

Fleet Management

200.0

A.b.04

Subtotal Planned Advisory Services

1000.0

Subtotal Other Advisory Services as yet unknown--should

609.0

be added as a lump sum so that a total ties to Schedule 2

Total Advisory Services

(1)

1609.0

(1)

Must tie with Audit Program and Advisory Services on Schedule 2

Activity Report

*1 = Top 10 scores

2 = Next top 10 scores

3 = All others

Schedule 3 FY 2002 Plan

FUNCTIONAL AREAS

LBNL FY 2001-2002 AUDIT PLAN

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