UCLA AUDIT PLAN

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April 13, 2000

UNIVERSITY AUDITOR PATRICK V. REED: Re: UCLA’s 2000-2001 Audit Plan

The attached document comprises the 2000-2001 Audit Plan for UCLA. The plan has been developed in accordance with prescribed guidelines. It has been submitted to Vice Chancellor Olsen for review and was discussed at the last meeting of the UCLA Audit Committee. The development of the plan included interviews and discussions with senior campus administrators as well as an extensive risk evaluation process. The plan is based on a number of assumptions and factors. The validity and accuracy of certain assumptions and factors will not be known until closer to year-end and the finalization of budget requests. At that time, several adjustments may be required; however, we do not believe that these revisions will adversely affect the plan taken as a whole. We anticipate reviewing the plan at mid-year to make any required adjustments.

Gross and Net Available Hours% of the Tier 2 Available hours are based on a staff complement of 20.75 professionals, weighted for recruiting efforts. Should the need arise for temperary staff utilization, we would most likely contract with the same service firms that we now use. Non-Controllable hours are comprised of vacation, sick leave and holiday hours. We have allocated 392 hours per staff member for the year.

Indirect Hours Indirect hours are comprised of hours allocated for the following: n   Administration-This category is in line with last yearsplan to maintain compliance with UCOP guidelines.  We anticipate being under budget at the end of the yea.r.  n   Professional Development-Wehave maintained this allocation at 80 hours or 10 days per staff for the year. n   Other-This allocation is for ongoing recruiting efforts.

Audit Program Audit coverage provided under the Program is in areas identified as highest risk based on the guidelines established by the Audit Director's Practices Group and interviews and discussions with Senior Campus and Medical Enterprise Administrators. Our risk evaluation criteria provides that Auditable Units with a score that exceeds the 700 threshold

UNIVERSITY AUDITOR PATRICK V. REED April 13, 2000

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should be considered for the inclusion into the audit plan. The top 10 high-risk audit units on the campus and health sciences programs are included in the plan as Tier 1. Additionally, the plan includes 90% of Tier 2 (next 10) on both the campus and health sciences. The remainder of the plan consists of items ranked over 700 that did not meet the first or second tier criteria.

Audit resources available to audit areas are down by approximately 2 FTE due to resource allocation and recruiting efforts.

Advisory Services

Advisory Services resources have been divided into four classifications as follows: n   Consultations/Special Projects- This category includes all efforts to provide management with specialized support for non-audit related projects. n   Systems Reengineering - This category includes all efforts to evaluate controls developed in reengineering and systems development efforts. n   Internal Control & Accountability - This category includes resources allocated to review six major departments in their implementation of the accountability structure and controls as prescribed in the financial policy and to interact with the Controls and Accountability Workgroup. n   External Audit Coordination-The plan includes an allocation for external audit coordination. Budget and actual hour variances in this category will be contingent on the types of services provided

Support Activities

The plan allocations approximate last years efforts. Every effort will be made to keep negative variances at a minimum.

Total Direct Hours & Percent

Based on the new guidelines and plan format the productive hours defined as direct hours have been established at 89%.

We are available to assist you with any questions you may have.

Edwin D. Pierce, CPA Director

cc: S. Olsen

UNIVERSITY OF CALIFORNIA-LOS ANGELES

2000-2001 AUDIT PLAN

SUMMARY & ANALYSIS

April 2000

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II. Actual FTE' Beginning of Period  Anticiapated Additions  Estimated Separations End of Perio * Includes 7.5 FTE dedicated to the Health Sciences

I. Authorized Personne Number of Authorized Personn

UNIVERSITY OF CALIFORNI INTERNAL AUDIT PERSONNE FY 2001 UCL

SCHEDULE 1

Profess. Admin Total 22 2 24

Total Yea 1s 2n 3rd 4t Hour Quarte Quarte Quarte Quarte 20.75 20 20 21 22 2080 520 520 520 520 43160 10400 10400 10920 11440

III. Gross & Net Availabl  Hours Calculatio Weighted Avg. FTE's Hours in the period  Sub-Total Other Resources:  Overtime  Contract Labor/Interns  Recharge In or (Out)  Admin. & Other  Sub-Total Gross Available Hours Less Non-Controllable Hours Non-Controllable Percent Total Net Available Hours

Assoc.IA Prof. IA or MGR. Staff Total 1 2 17 20 2 2 0 1 2 19 22

0 0 0 43160 10400 10400 8095 1760 2400 18.8% 16.9% 23.1% 35065 8640 8000

0 10920 2175 19.9% 8745

0 11440 1760 15.4% 9680

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SCHEDULE 2

UCOP % Plan Total Year 1st 2nd 3rd 4th Guidelin Percen Hour Quarte Quarte Quarte Quarte 5--10% 6% 2000 500 500 500 500 2--5% 5% 1600 200 800 400 200 0--3% 1% 300 50 100 150 0 3900 750 1400 1050 700 15% 11%

  40--60%

UNIVERSITY OF CALIFORNI INTERNAL AUDIT ANNUAL RESOURCE ALLOCATIO FY 2001 UCL Distribution of Net  Available Hour Indirect Hour  Administration  Professional Development  Other  Total Indirect Hour  Total Indirect Percen Direct Hour  Audit Program  Planned Audits - Current Year        Planned Carryforward Audits  Suppl. Audits - Current Year  Total Audit Program  Total Audit Percen    Advisory Service  Consultations/Spec. Projects  Systems Dev., Reengineering Teams, Etc.  Internal Control & Accountability  External Audit Coordination  IPA, COI & Other  Total Advisory Service  Toa Advisory Percen  Investigations--Hour  Investigations--Percen             Audit Support Activitie  Audit Planning  Audit Committee Support  Systemwide Audit Support  Computer Support  Quality Assurance  Total Audit Suppor  Total Audit Support Percen  Total Direct Hour  Total Direct Percen Total Net Available Hours Total Net Available Percent

10--25% 10--20%

5--10% 85% 100%

3% 57%

21% 5%

5% 89% 100%

18025 1100 1000 20125

2900 1860 920 1710 0 7390 1800 400 150 800 300 200 1850 31165 35065

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4615 275 250 5140

725 465 230 425 0 1845 450 100 30 200 75 50 455 7890 8640

3315 275 250 3840

725 465 230 425 0 1845 450 100 40 200 75 50 465 6600 8000

4410 275 250 4935

725 465 230 425 0 1845 450 100 40 200 75 50 465 7695 8745

5685 275 250 6210

725 465 230 435 0 1855 450 100 40 200 75 50 465 8980 9680

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A.a.02 A.a.02 A.a.03 E.g.01 E.d.02

I.b.06 E.b.01 E.e.01

Additional Index Code(s)

1 3 2 1 1 2 1 1 3 3 3 3 3 -   - 3 2 2 2   -

NEW AUDITS 3 3 3 3 3 3 -

I.k.03

SCHEDULE 3

H.f.02 H.f.02 H.f.02 H.f.02 H.f.02 H.f.02

I.f.00.16 I.a.01 I.k.01 I.c.00.02 E.d.02 A.a.04 I.b.01 G.g.01 I.j.01 E.g.02 E.h.01 E.k.06 E.h.01 I.g.02 I.h.02 I.k.03 E.b.01 I.d.02

500 400 400 500 500 300 500 400 400 400 100 150 400 200 80 5230 300 400 288 400 87 1475

5

Risk Planned Primary Level Hours Index Code CARRYOVER AUDITS 500 200 B.a.03 400 1100 260 260 280 320 320 100 70 1610

NUVIERSITY OF CALIFO ALCU 100-00 2FY LIEDATAL NTIP  AUDRNALINTE RNIA ud AitiTlt efoNma/e

E.l.03 I.f.00.16 I.f.00.29

E.d.02 A.a.04 A.a.03 E.i.02 E.i.02 E.h.01 E.i.02 A.a.03 A.a.03 A.a.03 A.a.03 E.e.01 E.g.01 A.b.05 E.j.01 E.d.02 E.d.02 E.d.02 A.a.07 A.b.04 E.h.01 E.k.06 E.i.03

270 250 360 130 220 260 120 100 100 230 220 100 100 260 120 280 60 100 170 400 350 250 200 210 4860

430 100 500 1030

3 2 2 2 2 2 2 2 2 2 2 3 3 3 3 3 3 3 2 3 2 3 2   -

1 1 1

 2fo5 

Additional Index Code(s)

SCHEDULE 3

School of Medicine - Academic SM Academic - Venice Family Clinic Affiliation SM Academic - Willed Body Program reassessment Dent. - Dentistry Business Enterprises BE Housing and Vending Cashiers - BE - Residence Halls Maintenance Shop BE - Residence Halls Food Inventory BE - RH Maintenance Inventory Physical Count BE - University Apartments Maintenance Shop BE - University Apartments Contracted Services BE - University Apartments Maint. Inventory Physical Count BE Puzzles - BE - Bradley Café BE - Catering BE - Vending Procurement and Inventory BE - Laser Check Control BE - Payroll Review BE - Recharge and Postal Inventory BE - OIRM Operational Review TS - Cashier's Office TS - Parking Services Meter Collections TS - Cash Counts TS - Parking Services Permit Inventory TS - Fleet and Transit Services Equipment Management/Shop TS - Lockheed Martin Contract CTO - Recharge Activity RE - Wilshire Center- 10920 Building   BE - Follow-Ups

Risk Planned Primary Level Hours Index Code

E.d.02

A.a.04 E.i.02 A.a.04 A.a.04 A.a.04 A.a.04 A.a.04 A.a.04 A.a.04 A.a.04 A.a.04 A.b.05 A.b.05 E.j.04 A.a.07 A.a.07 A.a.07 A.a.07

UNIVERSITY OF CALIFORNIA INTERNAL AUDIT PLAN DETAIL FY 2000-01 UCLA Name/Title of Audit

Campus CA - Payroll - Separation CA - Disbursements - Travel CA - Student Admissions CA - Budget -Monitoring CA - Budget - Formulation CA - University Extended Studies CA - UCLA Foundation CA - Recharge Activities CA Life Sciences - CA - Physician Sciences CA - Public Policy/Social Research CA-Follow-up Total New Audits

Risk Level

3 1 3 1 1 3 1 3 1 1 2   -

SCHEDULE 3

Planned Primary Hours Index Code

420 400 350 380 410 360 340 360 250 250 200 100 3820 18025

E.g.01 E.e.04 H.f.01 E.c.02 E.c.03 H.e.03 B.a.03 E.k.06 H.c.00.09 H.c.00.10 H.c.00.05

Additional Index Code(s)

3 of 5

SCHEDULE 3

UNIVERSITY OF CALIFORNIA INTERNAL AUDIT PLAN DETAIL FY 2000-01 UCLA Risk Planned Primary Name/Title of Audit Level Hours Index Code PLANNED ADVISORY SERVICES CONSULTATIONS/SPECIAL PROJECTS Hospital System HS - Hospital Compliance Programs  Hospital Facility  Home Health  Laboratories  Clinical Research HS - Unplanned

School of Medicine SM CCP - Professional Fee Billing Compliance Program SM CCP - Unplanned

Business Enterprises BE - Advisory Services

Campus CA - Effort Reporting - Policy CA - UCOP Conversion CA - Cashiering (On-going Cash Review) CA - Cost Sharing - Policy CA - Consultations - Unplanned Total Consultations/Special Projects

1 1 1 2   -

3 -  

2

1 1 3 1   -

200 200 200 300 300 1200

100 100 200

300 300

200 300 200 100 400 1200 2900

I.e.01 I.e.02 I.e.03 I.e.05

I.e.04

A.a.07

E.k.04 G.c.03 E.d.02 H.b.02

Additional Index Code(s)

4 of 5

SYSTEM DEVELOPMENT, REENGINEERING TEAMS, ETC. Hospital System HS - Systems Acquisition HS - Systems Development Campus CA - Systems Development Support   CA - Commerce One (Web Commerce) CA - Financial System Updates CA - Extensity (System Acquisition) CA - Software - Application Review CA - Campus Authentication Project Total System Development, Reengineering Teams, Etc

School of Medicine

SM Academic - Accountability Structure f/ups: Human Genetics SM Academic - Accountability Structure f/ups: Emergency Medicine SM Academic - Accountability Structure f/ups: Neurobiology SM Academic - Accountability Structure f/ups: Psychiatry SM Academic - Accountability Structure f/ups: Anesthesiology SM Academic - Accountability Structure f/ups: Family Medicine Campus CA DACSS/ASAP System Support - CA - Training Development Support Total Internal Control & Accountability EXTERNAL AUDIT COORDINATION

E.e.04

3 3 3 2 3 3 1   - 1

30 30 30 30 40 40 200 360 360 720 920 1710

I.f.00.04 I.f.00.11 I.f.00.03 I.f.00.17 I.f.00.10 I.f.00.12 G.c.03 H.b.01/02     

E.k.01

5

2 2 2 2 1 1

2 2

400 300 200 220 240 100 1460 1860

G.e.02 G.e.02 G.e.02 G.e.01 G.g.01 G.c.03

200 200 400

G.e.01 G.e.02

Risk Planned Primary Level Hours Index Code

Additional Index Code(s)

SCHEDULE 3

5 fo  LA 01 UC 000-YF2  LI tlTie/amNti efoA du VINUISREO YTAC FLIFORNIA INTERNALA DUTIP AL NEDAT

UNIVERSITY OF CALIFORNIA INTERNAL AUDIT PLAN STATISTICS FY 2001 UCLA - CAMPU

I Coverage of High Risk* In Planned:       Audits  Advisory Services  Investigations  Total     Percentage *DEFINITION OF HIGH RISK The highest 10 risk scores assigned at the local campus or laboratory.

SCHEDULE 4

Annual Hours Number Goal

2030 6 3010 4 0 0 5040 10 N/A 100% 80--100%

Hours Number

II Coverage of Next Tier Risks* In Planned:  Audits 2910 7  Advisory Services 1120 2  Investigations 0 0  Total 4030 9  Percentage N/A 90% 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. Auxiliary, Business, & Employee Support Services B Development & External Relations 340 6% C Environmental Safety and Security D Facilities, Construction & Maintenance E Financial Management 1390 28% F Human Resources & Benefits G Information & Communications 1000 20% H Campus Research Departments & Instruction 2310 46% I Health Sciences Research, Instruction & Clinical Services J Lab Research Programs & Processes Office of the President Total

5040 100%

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