7 pages

English

LLNL FY 2001-2002 AUDIT PLAN

Sioc - Word Development

Le téléchargement nécessite un accès à la bibliothèque YouScribe
Tout savoir sur nos offres

7 pages

English

Le téléchargement nécessite un accès à la bibliothèque YouScribe
Tout savoir sur nos offres

A propos
Informations
Extrait

Description

UNIVERSITY OF CALIFORNIA INTERNAL AUDIT PLAN 2002 NARRATIVE & ASSUMPTIONS (Lawrence Livermore National Laboratory) _____________________________________________________________________________ 1. Available Hours—The FY 2002 Annual Audit Plan is based on 15,600 available hours (7.5 FTE’s). The FTE total is comprised of 6.0 FTE internal auditors, 1 FTE Audit Manager, and .5 FTE A&O Director. While a slight shift in staffing responsibilities within the Department has occurred, our FTE count remains unchanged from last year. 2. Indirect Hours—The total budgeted indirect charge percentage is 14.79%, which is under the UCOP Guideline of 15.00%. No unusual variances are anticipated. Professional development for Laboratory planning purposes includes training hours specific to the Laboratory, the DOE, and other specialized training that may not be typically acquired as CPE for purposes of meeting professional standards and certification requirements. Therefore, hours budgeted in this category exceed a minimum standard of 40 hours per staff member. Audit management time is allocated evenly to direct and indirect hours at the same rate as charged by the audit staff. 3. Audit Program—The percentage of time planned for Audit Program is down from 63.50% to 57.28% over last year. The difference is primarily due to a shift to from Audit Program hours to Advisory Services hours. This year’s audit plan includes a combination of operational, program ...

Informations

Publié par	Sioc
Nombre de lectures	20
Langue	English

Extrait

UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT PLAN

2002 NARRATIVE & ASSUMPTIONS

(Lawrence Livermore National Laboratory)

_____________________________________________________________________________

Available Hours—

The FY 2002 Annual Audit Plan is based on 15,600 available hours (7.5 FTE’s).

The FTE total is comprised of 6.0 FTE internal auditors, 1 FTE Audit Manager, and .5 FTE A&O

Director. While a slight shift in staffing responsibilities within the Department has occurred, our FTE

count remains unchanged from last year.

Indirect Hours—

The total budgeted indirect charge percentage is 14.79%, which is under the UCOP

Guideline of 15.00%. No unusual variances are anticipated. Professional development for

Laboratory planning purposes includes training hours specific to the Laboratory, the DOE, and other

specialized training that may not be typically acquired as CPE for purposes of meeting professional

standards and certification requirements. Therefore, hours budgeted in this category exceed a

minimum standard of 40 hours per staff member. Audit management time is allocated evenly to

direct and indirect hours at the same rate as charged by the audit staff.

Audit Program—

The percentage of time planned for Audit Program is down from 63.50% to

57.28% over last year. The difference is primarily due to a shift to from Audit Program hours to

Advisory Services hours. This year’s audit plan includes a combination of operational, program

administrative control, information technology, and mandated audits. Fourteen of the top seventeen

audit topics identified, representing the top 10 high risk scores in the risk assessment, are covered in

this years audit plan. An additional two top ten audit topics were identified in last years plan (FY01)

and are expected to be completed by the time the new fiscal year begins. (At the time of this

submission, the Laboratory is just past the halfway point of the FY01 Plan year). This year, we will

continue to perform the mandated Cost Allowability audit. We are confident that this year’s risk

assessment exercise has provided us with a reliable identification of high-risk areas. Reducing audit

budgets for audits has increased breadth of coverage in this year’s plan. Use of facilitation as a tool in

our audit process will continue to evolve and should help us focus on the most important areas. This

year, two FTE’s have been allocated for IT audit topics. This is an increase of .5 FTE’s over last

year. In addition, we plan to rely to a greater extent on integrated auditing performed by general

internal auditors. We will assess the need to adjust the plan should we receive any requests during

the year from the DOE, OIG, Laboratory management, or UCOP exceeding this level.

Advisory Services—Advisory Services, Investigations, and External Audit Coordination—

The

percentage of time planned for Advisory Services has increased over last year from 12.22% to

18.69%. It is anticipated that effort in this category will be divided among three primary areas:

support of the Appendix F – Self-Assessment Program; short limited scope reviews or CRSA

workshops designed to address specific attributes representing unique risk to operations; coverage of

core program topics as short advisory services engagements.

Investigations—

N/A

Support Activities—

The percentage of time budgeted for Support Activities, 9.24% is slightly lower

than the 9.42% reported last year. The two largest components of this category are Audit Planning

and Systemwide Audit Support. This year, we are planning to do some risk assessment work

throughout the year. We have made a commitment to support UC systemwide audit initiatives by

allocating time to Systemwide Audit Support. Time has also been allocated to: (1) Audit Committee

Support, to reflect time anticipated for the Laboratory Internal Audit Working Group; (2) Computer

Support, for maintenance of our systems hardware and software; and (3) Quality Assurance, in

anticipation of participation of UC and DOE Peer Reviews. While the Audit Manager’s second term

as Co-Chair of the DOE Contractor Audit Managers Professional Standards Sub-Committee will be

ending at the start of the year, the Director will be serving as Conference Co-Host, a responsibility

that will remain through October 2002.

Total Direct Hours & Percent—

This year’s annual plan reflects an 85.21% direct hour charge rate

slightly exceeding the 85.00% UCOP Guidance, and last years 85.14%. To emphasize our

commitment to meeting the audit plan, each auditor is assigned a direct hour charge rate. Each

auditor is also expected to maintain projects within amounts budgeted, both hours and schedule. This

metrics is used for the purposes of evaluating employee performance.

Time Phasing Assumptions—

Time phasing was used where possible. Holidays were spread

according to local schedule, and sick leave and vacation were spread based on anticipated usage; i.e.,

higher sick leave usage in winter and spring months, with more vacation devoted to summer and

winter months. Special Project time planned for the Laboratory Appendix F – Self-Assessment

project was time phased to correspond with the actual schedule, during the summer months. Audit

planning was also time phased to the 2

and 3

quarter of the Laboratory fiscal year. Planned

Carryforward Audit hours were allocated to the 1

and 2

quarter of the Laboratory fiscal year.

Lastly, Professional Development hours were time phased to account for the UC training in the 1

quarter of the Laboratory fiscal year. Direct audit plan hours by quarter was the byproduct of actual

available hours by quarter, less time allocated/time phased to all other categories by quarter.

9. Core Audit —

Except for IT topics, coverage of core audit topics over the past three years (including

this year) has been fairly complete. A few areas not previously covered are audits that are just

starting, including Accounts Payable (Accounts Payable System audit) and Purchasing Cards

(Distributed Procurement Controls). We plan to increase the coverage of Information Technology &

Communications topics with the addition of .5 FTE IT audit staff to the plan this year.

10.

Other Matters—

A major obstacle for the Laboratory in completing the plan as submitted is timing

and response to external drivers. Submitting the plan five and a half months in advance of the fiscal

year makes it difficult to predict with any reasonable level of certainty unforeseen demands which

may impact work on the plan. In addition, we are uncertain at this time about the level of effort DOE

and the OIG may place on us, in response to changing DOE stewardship responsibilities and OIG

participation in CFO financial auditing. While we anticipate devoting audit resources to all audits

included in this plan, we also recognize that circumstances beyond our control could result in audit

schedule “slippage.” As such, our goal is to have fully completed at least 80% of all planned topics

by fiscal year-end, with the remaining topics in progress at year-end. In addition, many of this year’s

audit plan topics were identified at a relatively high level (Tier 3). To complete the breadth of

coverage called for in this plan, we will be focusing on selected operational and business risks within

each topic. As this plan demonstrates, we are committed to scoping down our audits and focusing on

only the most significant risks that can be covered within the available budget hours. We anticipate a

shift in our traditional audit approach with more emphasis on up front planning and facilitated risk

assessment to identify only those areas worthy of audit testing. Accordingly, we expect audit testing

to be optimized.

LLNL Sched 1 thru 4.xls

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

7.50

Number of Permanently OPEN Authorized Professional Staff

Positions

Number of professional positions at full staffing

7.50

PLANNED ACTUAL FTEs

Beginning of Period

7.50

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

7.50

0.00

7.50

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

7.5

7.50

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

15,660

3960

3840

3900

3960

Other Resources:

Overtime

Contract Labor/Interns

Recharge In (or Out)

Admin. & Other

Subtotal

Gross Available Hours

15,660

3960

3840

3900

3960

Non Controllable Hours

2,550

820

655

502

573

Non Controllable Hours Percent

16.28%

20.71%

17.06%

12.87%

14.47%

Net Available Hours

13,110

3140

3185

3398

3387

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%

1,279

340

315

309

Professional Development

2--5%

659

247

145

156

111

Other

0--3%

Total Indirect Hours

1,938

587

460

471

420

Total Indirect Percent

15%

14.79%

18.69%

14.43%

13.85%

12.41%

DIRECT HOURS

Audit Program

Planned Carried Forward Audits, PC

356

300

Planned New Audits, PN

6,436

1417

1515

1842

1662

Supplemental Audits, PS

Approx 10%

718

179

180

Unplanned Carried Forward Audits, PU

Total Audit Program Hours

7,510

1896

1750

2022

1842

Total Audit Program Percent

40--60%

57.28%

60.38%

54.95%

59.51%

54.38%

Advisory Services

Consultations/Spec. Projects, SC

1,650

200

400

650

Ext. Audit Coordination, SE

Internal Control & Accountability, SI

200

IPA, COI & Other, SP

Systems Dev., Reeingineering Teams, etc., SR

600

100

180

140

Total Advisory Services Hours

2,450

340

635

840

Total Advisory Services Percent

10--25%

18.69%

10.83%

19.94%

18.69%

24.80%

Investigations Hours, IN

Investigations Percent

10--20%

0.00%

Audit Support Activities

Audit Planning

300

120

Audit Committee Support

200

Systemwide Audit Support

300

100

Computer Support

237

Quality Assurance

175

Total Audit Support Hours

1,212

317

340

270

285

Total Audit Support Percent

5--10%

9.24%

10.10%

10.68%

7.95%

8.41%

Total Direct Hours

11,172

2553

2725

2927

2967

Total Direct Percent

85%

85.21%

81.31%

85.57%

86.15%

87.59%

Total Net Available Hours

13,110

3140

3185

3398

3387

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)

13110.00

0.00

3140.00

3185.00

3398.00

3387.00

Total net available hours (From Sch 2)

13110.00

0.00

3140.00

3185.00

3398.00

3387.00

Total A+AS+IN (Scd 3 Check)

9960

2236

2385

2657

2682

Actual FTEs, End of Period (Check down)

7.50

0.00

7.50

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

Gross Available Hours

15660

3960

3840

3900

3960

Net Available Hours

13110

3140

3185

3398

3387

Indirect Hours

1938

587

460

471

420

Audit Program

7510

1896

1750

2022

1842

Audit Support Activities

1212

317

340

270

285

Investigations Hours

Advisory Services

2450

340

635

840

Total Direct Hours

11172

2553

2725

2927

2967

Net Available Hours

13110

3140

3185

3398

3387

Schedule 1 2 FY 2002 Plan

UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT PLAN DETAIL

SCHEDULE 3

FY 2002

UC-LLNL

High Risk

Planned

Primary

Name/Title of Audit

1, 2, 3

Hours

Index Code

Planned Carry Forward

Recharge Activities - Job Order Cost

187 J.a.00.11

Reimbursable System Development

169 G.e.02.02

Subtotal Planned Carry Forward

356

Planned New Audits

Cost Allowability FY01

412 J.b.05

National Ignition Facility

565 D.b.01

Decontaminated Waste Treatment Facility - Legacy Waste

481 C.a.03

NAI Program Administrative Controls

396 J.a.00.12

Computations Administrative Controls

396 J.a.00.03

Physics and Advanced Technology Administrative Controls

396 J.a.00.14

Joint Ventures/Partnerships/Affiliations

481 E.l.01

Recruitment/Staffing

481 F.b.04

Emergency Preparedness Planning

481 C.a.02

General Ledger Year-End Close

481 E.f.01

Computer Security - Sensitive Unclassified

450 J.c.04

Safety Programs - Issues Resolution System

339 C.a.04

Scientific Computing General Controls

339 G.d.01

AIS Central Administrative Computing Logical Security

339 J.c.05

Audit Followup

400

Subtotal Planned New Audits

6436

Subtotal Planned Supplemental Audits (lump sum only)

718

Total Planned Audit Program

(1)

7510

Planned Advisory Services

(Used where known advisory services will address high risk areas

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.)

Schedule 3 FY 2002 Plan

LLNL FY 2001-2002 AUDIT PLAN

YouScribe

Le catalogue

Le service

Les conditions