UCB FY 2001-2002 AUDIT PLAN

Internal Audit

Informations

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• Langue: English

Extrait

UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT PLAN

2001-2002 NARRATIVE & ASSUMPTIONS

BERKELEY CAMPUS

1. Available Hours

The Berkeley Campus has 9 FTE authorized auditor positions. However, based on

current staffing levels, historical difficulty in recruiting for vacancies, anticipated

turnover, and possible leaves, we have calculated available hours for the FY 2001-

2002 audit plan using an average of 6.75 FTE filled positions during the course of

the year.

We will continue our extensive recruiting efforts and will use temporary auditors to

the extent necessary and available. Should we be successful in achieving filled

positions in excess of the 6.75 FTE, we will assign audits in the supplemental audit

category based on our risk ranking results.

2. Indirect Hours

Indirect hours, which consist of administration, professional development and other,

are primarily based on historical patterns. Planned training hours are reflective of

the fact that several of the staff hold multiple certifications and professional

designations and we anticipate hiring new staff. As a result, training hours reflect

the need to satisfy continuing education requirements, to develop new staff, and in

recognition of planned training needs.

The Director’s time is charged to administration, specific audit projects and other

activities based on actual effort recorded on a time sheet.

3

.

Audit Program

All of the top ten highest risk entities are included in the FY 2001-2002 audit plan.

The FY 2001-2002 audit plan incorporates coverage of UCOP identified core topics

including fund raising and gift processing, contract and grant accounting, payroll

processing, central administrative computing, and student fees and receivables.

Other UCOP identified core topics have had recent audit attention. Overall, 17 of

the top 20 entities (85%) are included in this year's audit plan.

Supplemental audit hours are budgeted based on historical data.

The Berkeley campus audit department has no obligated time due to recharge or

other commitments.

1

4. Advisory Services

Planned hours in these categories are primarily based on historical experience. No

significant deviations are anticipated.

5. Support Activities

Hours are being allocated to quality assurance as the Director is expected to participate

in a quality assurance review team in FY 2001-2002. Systemwide Audit Support hours

reflect historical patterns and are reflective of the additional time expended by Audit

Managers in systemwide work groups.

6. Total Direct Hours & Percent

Overall Direct Hours planned are around the guideline of 85%. The audit plan was

developed using risk ranking results and feedback received from the campus audit

committee and selected members of the campus community. The plan reflects a

combination of comprehensive audits, department management surveys and advisory

services deemed appropriate to provide basic audit coverage with primary emphasis on

highly ranked risk entities.

7. Time Phasing Assumptions

We have estimated non-controllable hours (holidays, vacation leave and sick leave)

based on holiday schedules and anticipated vacation schedules. Controllable hours

are expected to be spread evenly by quarter.

8. Other Matters

As noted above, the FY 2001-2002 audit plan is based on an average of 6.75 FTE filled

positions during the year. It is believed the plan is achievable at this staffing level. We

have attempted to predict staffing vacancies, extended leaves, and turnover, but any

additional loss of staff will adversely affect completion of the plan. The other

contingency that could negatively impact completion of the plan would be a major

investigation. If that were to occur, we would need to evaluate staffing needs and

resource availability.

On the other hand, if actual staffing levels exceed the predicted 6.75 FTE average, we

are prepared to assign projects not identified on the plan using the supplemental audit

category.

2

UCB 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

9.00

9.00

9.00

9.00

9.00

Number of Permanently OPEN Authorized Professional Staff

Positions

1.00

1.00

1.00

1.00

1.00

Number of professional positions at full staffing

8.00

8.00

8.00

8.00

8.00

PLANNED ACTUAL FTEs

Beginning of Period

5.75

5.75

6.75

7.75

6.75

Additions--Permanent

2.00

1.00

1.00

0.00

Additions--Temporary

0.00

0.00

Left--Within UC

0.00

(0.00)

Left--Outside UC

1.00

(1.00)

(0.00)

Retirements

0.00

(0.00)

Long-Term Leave

0.00

(0.00)

Estimated Staff Turnover

0.00

(0.00)

End of Period

6.75

6.75

7.75

6.75

6.75

0.00

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

6.8

6.75

6.75

6.75

6.75

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

14,040

3510

3564

3456

3510

0

Other Resources:

Overtime

0

Contract Labor/Interns

0

Recharge In (or Out)

0

Admin. & Other

0

Subtotal

0

0

0

0

0

0

Gross Available Hours

14,040

3510

3564

3456

3510

0

Non Controllable Hours

2,184

561

734

548

341

Non Controllable Hours Percent

15.56%

15.98%

20.59%

15.86%

9.72%

-

Net Available Hours

11,856

2949

2830

2908

3169

0

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%

1,400

360

340

360

340

Professional Development

2--5%

500

250

120

50

80

Other

0--3%

115

29

27

29

30

Total Indirect Hours

2,015

639

487

439

450

0

Total Indirect Percent

15%

16.99%

21.67%

17.21%

15.10%

14.19%

-

DIRECT HOURS

Audit Program

Planned Carried Forward Audits, PC

140

140

0

0

0

Planned New Audits, PN

4,919

1100

1313

1247

1259

Supplemental Audits, PS

Approx 10%

1,185

175

330

287

393

Unplanned Carried Forward Audits, PU

0

Total Audit Program Hours

6,244

1415

1643

1534

1652

0

Total Audit Program Percent

40--60%

52.67%

47.98%

58.06%

52.75%

52.13%

-

Advisory Services

Consultations/Spec. Projects, SC

1,067

300

212

260

295

Ext. Audit Coordination, SE

80

20

20

20

20

Internal Control & Accountability, SI

120

40

20

30

30

IPA, COI & Other, SP

0

Systems Dev., Reeingineering Teams, etc., SR

0

Total Advisory Services Hours

1,267

360

252

310

345

0

Total Advisory Services Percent

10--25%

10.69%

12.21%

8.90%

10.66%

10.89%

-

Investigations Hours, IN

1,425

355

313

342

415

Investigations Percent

10--20%

12.02%

12.04%

11.06%

11.76%

13.10%

-

Audit Support Activities

Audit Planning

180

5

0

140

35

Audit Committee Support

100

20

20

30

30

Systemwide Audit Support

350

115

85

80

70

Computer Support

135

40

30

33

32

Quality Assurance

140

140

Total Audit Support Hours

905

180

135

283

307

0

Total Audit Support Percent

5--10%

7.63%

6.10%

4.77%

9.73%

9.69%

-

Total Direct Hours

9,841

2310

2343

2469

2719

0

Total Direct Percent

85%

83.01%

78.33%

82.79%

84.90%

85.81%

-

Total Net Available Hours

11,856

2949

2830

2908

3169

0

Total Net Available Percent

100%

100.00%

100.00%

100.00%

100.00%

100.00%

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)

11856.00

2949.00

2830.00

2908.00

3169.00

0.00

Total net available hours (From Sch 2)

11856.00

2949.00

2830.00

2908.00

3169.00

0.00

Total A+AS+IN (Scd 3 Check)

8936

2130

2208

2186

2412

0

Actual FTEs, End of Period (Check down)

6.75

6.75

7.75

6.75

6.75

0.00

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

0

0

0

0

0

0

Gross Available Hours

14040

3510

3564

3456

3510

0

Net Available Hours

11856

2949

2830

2908

3169

0

Indirect Hours

2015

639

487

439

450

0

Audit Program

6244

1415

1643

1534

1652

0

Audit Support Activities

905

180

135

283

307

0

Investigations Hours

1425

355

313

342

415

0

Advisory Services

1267

360

252

310

345

0

Total Direct Hours

9841

2310

2343

2469

2719

0

Net Available Hours

11856

2949

2830

2908

3169

0

Schedule 1 2 FY 2002 Plan

UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT PLAN DETAIL

SCHEDULE 3

FY 2002

UCB

High Risk

*

Planned

Primary

Additional

Name/Title of Audit

1, 2, 3

Hours

Index Code

Index Code(s)

Planned Carry Forward

Exramural Funds Accounting

1

10.0 E.f.05

Personnel: Temporary Assistance Pool

3

10.0 F.b.05

Physical Plant: Purchased Utilities

3

10.0 D.d.03

Subcashiering

1

10.0 E.d.02

University Health Services

3

10.0 H.f.07

Chart of Accounts Conversion

3

40.0 E.f.01

Civil and Environmental Engineering

3

10.0 H.c

Department Management Surveys

3

10.0 H.c

Environmental Engineering & Health Sciences Laboratory

3

10.0 H.c

Information Technology Risk Survey

3

10.0 G.b

System Development Life Cycle FY 2000-2001

2

10.0 G.b.01

Subtotal Planned Carry Forward

140.0

Planned New Audits

Outreach (Survey)

1

300.0 H.f.01

University Extension: Contracting

1

250.0 H.e.03

Deferred Maintenance

1

200.0 D.a.02

Fundraising and Gift Processing

1

200.0 B.a.05

Office of Admissions

1

200.0 H.f.01

Student Fees and Receivables

1

200.0 H.f.06

Backup and Recovery Planning

1

150.0 G.b.05

Science Institutes Survey: Citris

1

145.0 E.1.02

Science Institutes Survey: QB3

1

145.0 E.1.02

Office of Technology Licensing

1

140.0 E.1.03

Housing: Payroll

2

275.0 A.a.04

Lab Renovations: Department Shops

2

211.0 D.b.02

Software Acquisitions, Development & Maintenance

2

210.0 G.b.01

Payroll: Returned 1099s & Double Endorsements

2

200.0 E.g.01

Data Center Operations

2

175.0 G.b.04

Bank Account Administration & Reconciliation

2

170.0 E.d.01

Conference Administration (Housing)

2

120.0 A.a.04

Recharge Rate Process

2

120.0 E.k.04

Department Management Surveys

3

548.0 H.c

Followups

3

300.0 H

Campus Supply

3

200.0 A.a.08

Logical Security

3

210.0 G.b.02

Database Systems Management

3

100.0 G.b.03

Physical Security - Data Center & Networks

3

100.0 G.b.06

Network Management

3

50.0 G.a.02

Subtotal Planned New Audits

4919.0

Subtotal Planned Supplemental Audits (lump sum only)

1185.0

Total Planned Audit Program

(1)

6244.0

Planned Advisory Services

External Audit Coordination

80

Internal Control & Accountability

120

Subtotal Planned Advisory Services

200

Subtotal Other Advisory Services as yet unknown--should

1067

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

Total Advisory Services

(1)

1267

(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

CATEGORY

HOURS

PERCENT

Auxiliary, Business, & Employee Support Services

A

631

12%

Development & External Relations

B

212

4%

Environmental and Public Safety

C

-

0%

Facilities, Construction & Maintenance

D

448

9%

Financial Management

E

1,040

21%

Human Resources & Benefits

F

13

0%

Information Technology & Communications

G

1,075

21%

Campus Research Departments & Instruction

H

1,640

32%

Healthsciences, Research, Instruction & Clinical Services

I

-

0%

Lab Research Programs & Processes

J

-

0%

UCOP

K

-

0%

5,059

100%

FY 2001-02 Annual Plan - Functional Areas

G

Information Technology &

Communications

21%

A

Auxiliary, Business, &

Employee Support Services

12%

B

Development & External

Relations

4%

D

Facilities, Construction &

Maintenance

9%

E

Financial Management

21%

F

Human Resources & Benefits

0%

H

Campus Research

Departments & Instruction

33%

UNIVERSITY OF CALIFORNIA

SCHEDULE 4

INTERNAL AUDIT PLAN STATISTICS

FY 2002

UCB

Annual

I

Coverage of High Risk

Hours

Number

Hours

Number

Hours

Number

Goal

In Planned:

Top 10 High Risk (if not 10 insert correct #)

10

10

20

Audits

1950

10

1950

10

Advisory Services

0

0

0

0

Total

1950

10

0

1950

10

Percentage

100%

0%

50%

80--100%

Coverage of CORE

Annual

II

Hours

Number

Hours

Number

Hours

Number

Goal

Number of Core elements in Universe

12

12

In Planned:

Audits

620

4

Advisory Services

Total

620

4

0

0

0

4

Percentage

33%

#DIV/0!

33%

Approx. 33%

III

Distribution of Tier 1 Audit Coverage

Hours

Percent

Hours

Percent

Hours

Percent

A

Auxiliary, Business, & Employee Support Services

631

12%

#DIV/0!

631

12%

B

Development & External Relations

212

4%

#DIV/0!

212

4%

C

Environmental Safety and Security

0

0%

#DIV/0!

0

0%

D

Facilities, Construction & Maintenance

448

9%

#DIV/0!

448

9%

E

Financial Management

1040

21%

#DIV/0!

1040

21%

F

Human Resources & Benefits

13

0%

#DIV/0!

13

0%

G

Information & Communications

1075

21%

#DIV/0!

1075

21%

H

Campus Research Departments & Instruction

1640

32%

#DIV/0!

1640

32%

I

Health Sciences Research, Instruction & Clinical Services

0

0%

#DIV/0!

0

0%

J

Lab Research Programs & Processes

0

0%

#DIV/0!

0

0%

K

Office of the President

0

0%

#DIV/0!

0

0%

Total

5059

100.00%

0 #DIV/0!

5059

100.00%

Camp/Lab/OP

Health Sciences

Combined Total

Camp/Lab/OP

Health Sciences

Combined Total

Camp/Lab/OP

Health Sciences

Combined Total

Schedule 4 FY 2002 Plan

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