UCSD FY 2001-2002 AUDIT PLAN
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UCSD FY 2001-2002 AUDIT PLAN

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Risk Based Audit Work Group FY 2002 GUIDELINES-DEFINTIONS & ANNUAL RESOURCE ALLOCATIONS Annual Resource Allocations ATTACHMENT F UNIVERSITY OF CALIFORNIA INTERNAL AUDIT PLAN 2001-2002 NARRATIVE & ASSUMPTIONS (UCSD) ______________________________________________________________________________ 1. Available Hours—Overall, the number of FTE will remain unchanged from the current level, with 13 FTE. We assume that the last authorized open position will be filled during the first quarter, and that a staff accepting another position inside or outside UC will vacate a currently filled position. No hours have been scheduled for “Other Resources” because the use of contract labor will depend on our staffing level. 2. Indirect Hours—These have been scheduled according to the expected norms. They are comparable to staff allocations for vacation and projected sick leave based on actual annual accrual amounts. Controllable indirect hours are based on 80 hours of training per employee and a minimum amount of administrative time. 3. Audit Program—The top 10 high-risk areas for the Campus and for Health Sciences will be covered using planned audits and planned advisory services. Supplemental audits and advisory services will allow us to cover unforeseen high risks as they arise. The time assigned to supplemental projects represents 13% of net available hours, and might be significantly higher if we are able to remain fully staffed for most of the year. ...

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Risk Based Audit Work Group
FY 2002 GUIDELINES-DEFINTIONS & ANNUAL RESOURCE ALLOCATIONS
Annual Resource Allocations
ATTACHMENT F
UNIVERSITY OF CALIFORNIA
INTERNAL AUDIT PLAN
2001-2002 NARRATIVE & ASSUMPTIONS
(UCSD)
______________________________________________________________________________
1.
Available Hours
—Overall, the number of FTE will remain unchanged from the current
level, with 13 FTE. We assume that the last authorized open position will be filled
during the first quarter, and that a staff accepting another position inside or outside UC
will vacate a currently filled position. No hours have been scheduled for “Other
Resources” because the use of contract labor will depend on our staffing level.
2.
Indirect Hours
—These have been scheduled according to the expected norms. They are
comparable to staff allocations for vacation and projected sick leave based on actual
annual accrual amounts. Controllable indirect hours are based on 80 hours of training per
employee and a minimum amount of administrative time.
3.
Audit Program
—The top 10 high-risk areas for the Campus and for Health Sciences
will be covered using planned audits and planned advisory services. Supplemental audits
and advisory services will allow us to cover unforeseen high risks as they arise. The time
assigned to supplemental projects represents 13% of net available hours, and might be
significantly higher if we are able to remain fully staffed for most of the year.
4.
Advisory Services
-- The IPA function is no longer with this department. Therefore, no
hours have been budgeted in this area. Several projects for Health Sciences have been
budgeted in that area because they will be using the Control Self-Assessment (CSA)
model rather than the traditional audit approach. The CSA model has proved particularly
successful both for the Campus and Health Sciences. For the second year, we will be
administering the Business Process Self-Assessment Survey (BPSA) in support of the
Campus Committee on Accountability and Controls (CAC).
5.
Investigations—
The hours budgeted have been slightly increased to reflect the level of
effort currently expanded.
6.
Support Activities
—The budgeted hours are essentially the same as last year. Minor
changes in their allocation reflect the level of effort currently expanded. For example, the
hours budgeted for Computer Support have been reduced because of the addition of a
Programmer Analyst whose time is not reported here. The hours budgeted for Quality
Assurance include only the time to be expanded by the Director while involved in Quality
Assurance teams reviewing other UC campuses.
7.
Total Direct Hours & Percent
—Total direct hours are essentially the same as last year,
and are slightly above the 85% norm.
8.
Time Phasing Assumptions
-- Planned audit hours will be lower during the first quarter
to accommodate planned carried forward audits. The number of budgeted hours for
Page 1 of 2
UCSD 2002 Plan Narrative.doc
Risk Based Audit Work Group
FY 2002 GUIDELINES-DEFINTIONS & ANNUAL RESOURCE ALLOCATIONS
Annual Resource Allocations
ATTACHMENT F
supplemental audits will be fairly evenly distributed throughout the year. Again, our
ability to recruit and retain professional staff may increase the number of available hours.
9.
Core Audit
—We will be covering 13 out of 46 core elements in the Campus and Health
Sciences areas. This represents a 28% coverage, slightly below the 33% norm.
10.
Other Matters
—The HHS Office of Inspector General in scheduled to begin a review of
UCSD Healthcare Disproportionate Share Payments next week. It is anticipated that the
5 - 6 OIG auditors assigned to this audit may be on site for a period of four months or
more. Significant AMAS effort will likely be dedicated to coordinating this OIG review.
AMAS plans to include a request for additional resources in its UCSD FY2002 budget
request to support specialized audit expertise in the areas of construction, information
systems, and financial audit. While our audit plan is somewhat aggressive, it is hoped
that this supplemental budgeted effort will permit the plan's completion.
Page 2 of 2
UCSD 2002 Plan Narrative.doc
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
14.00
14.00
14.00
14.00
14.00
Number of Permanently OPEN Authorized
Professional Staff Positions
0.00
0.00
0.00
0.00
Number of professional positions at full staffing
14.00
14.00
14.00
14.00
14.00
PLANNED ACTUAL FTEs
Beginning of Period
13.00
13.00
13.00
13.00
13.00
Additions--Permanent
1.00
1.00
0.00
Additions--Temporary
0.00
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
1.00
(1.00)
(0.00)
End of Period
13.00
13.00
13.00
13.00
13.00
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
13.0
13.00
13.00
13.00
13.00
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
27,040
6760
6864
6656
6760
0
Other Resources:
Overtime
Contract Labor/Interns
Recharge In (or Out)
Admin. & Other
Subtotal
0
0
0
0
0
Gross Available Hours
27,040
6760
6864
6656
6760
0
Non Controllable Hours
4,842
1200
1242
1200
1200
Non Controllable Hours Percent
17.91%
17.75%
18.09%
18.03%
17.75%
-
Net Available Hours
22,198
5560
5622
5456
5560
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%
2,110
530
525
525
530
Professional Development
2--5%
1,040
260
260
260
260
Other
0--3%
0
0
0
0
Total Indirect Hours
3,150
790
785
785
790
0
Total Indirect Percent
15%
14.18%
14.21%
113.96%
214.39%
314.21%
-
DIRECT HOURS
Audit Program
Planned Carried Forward Audits, PC
500
500
0
0
0
Planned New Audits, PN
7,450
1495
2005
1970
1980
Supplemental Audits, PS
Approx 10%
2,815
675
675
725
740
Unplanned Carried Forward Audits, PU
Total Audit Program Hours
10,765
2670
2680
2695
2720
0
Total Audit Program Percent
40--60%
48.50%
48.02%
47.67%
49.40%
48.92%
-
Advisory Services
Consultations/Spec. Projects, SC
3,111
840
950
471
850
Ext. Audit Coordination, SE
950
300
250
200
200
Internal Control & Accountability, SI
100
40
10
50
0
IPA, COI & Other, SP
0
0
0
0
Systems Dev., Reeingineering Teams, etc., SR
500
125
100
175
100
Total Advisory Services Hours
4,661
1305
1310
896
1150
0
Total Advisory Services Percent
10--25%
21.00%
23.47%
23.30%
16.42%
20.68%
-
Investigations Hours, IN
2,510
625
620
615
650
Investigations Percent
10--20%
11.31%
11.24%
11.03%
11.27%
11.69%
-
Audit Support Activities
Audit Planning
280
5
5
220
50
Audit Committee Support
205
40
55
60
50
Systemwide Audit Support
417
70
112
135
100
Computer Support
150
40
40
35
35
Quality Assurance
60
15
15
15
15
UCSD
Schedule 1 2 FY 2002 Plan
10/24/200112:41 PM
Total Audit Support Hours
1,112
170
227
465
250
0
Total Audit Support Percent
5--10%
5.01%
3.06%
4.04%
8.52%
4.50%
-
Total Direct Hours
19,048
4770
4837
4671
4770
0
Total Direct Percent
85%
85.82%
85.79%
86.04%
85.61%
85.79%
-
Total Net Available Hours
22,198
5560
5622
5456
5560
0
Total Net Available Percent
100%
100.00%
100.00%
200.00%
300.00%
400.00%
500.00%
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)
22198.00
5560.00
5622.00
5456.00
5560.00
0.00
Total net available hours (From Sch 2)
22198.00
5560.00
5622.00
5456.00
5560.00
0.00
Total A+AS+IN (Scd 3 Check)
17936
4600
4610
4206
4520
0
Actual FTEs, End of Period (Check down)
13.00
13.00
13.00
13.00
13.00
0.00
Avail. Hours, Other Res., Subtotal (Check Down)
0
0
0
0
0
0
Gross Available Hours
27040
6760
6864
6656
6760
0
Net Available Hours
22198
5560
5622
5456
5560
0
Indirect Hours
3150
790
785
785
790
0
Audit Program
10765
2670
2680
2695
2720
0
Audit Support Activities
1112
170
227
465
250
0
Investigations Hours
2510
625
620
615
650
0
Advisory Services
4661
1305
1310
896
1150
0
Total Direct Hours
19048
4770
4837
4671
4770
0
Net Available Hours
22198
5560
5622
5456
5560
0
UCSD
Schedule 1 2 FY 2002 Plan
10/24/200112:41 PM
UNIVERSITY OF CALIFORNIA
INTERNAL AUDIT PLAN DETAIL
SCHEDULE 3
FY 2002
UCSD
High Risk
*
Planned
Primary
Additional
Name/Title of Audit
1, 2, 3
Hours
Index Code
Index Code(s)
Planned Carry Forward
Express Card / Order
1
200.0 E.h.03
Pro Fee Accounts Receivable Follow-Up
1
100.0 I.d.01
Hospital Receivables
2
200.0 I.k.01
Subtotal Planned Carry Forward
500.0
Planned New Audits
Campus:
Major Capital Construction
1
300.0 D.b.01
Core
Construction Pre-Award
1
300.0 D.b.01
Core
Construction In Progress
1
300.0 D.b.01
Core
Department of Structural Engineering
1
300.0 H.c.00.05
Student Affairs Program Oversight
1
300.0 H.f.00.02
Hazardous Waste
1
300.0 C.a.03
Department of Biology
1
300.0 H.c.00.06
NCAA Compliance
1
300.0 A.a.01
IT2 Fiscal Controls
1
250.0 H.d.01.14
SIO South Campus
2
250.0 H.c.01.26
Imprints Program
2
300.0 A.b.06
Scholarships
2
300.0 H.f.03
Core
Cost Sharing Sub-system
2
300.0 E.f.05
Core
Student Educational Advancement
2
300.0 H.f.00.01
UC Connect (ESPP)
2
200.0 H.e.03
Subtotal
4300.0
Health Sciences:
Cancer Center
1
300.0 H.d.00.01
Managed Care Authorizations Integrated Audit- OATS
1
200.0 I.h.02
Medicare Cost Reports
1
200.0 I.k.02
Core
Medical Group Fiscal Reporting
1
300.0 I.d.01
Clinic Medical Record Compliance
1
200.0 I.b.03
MERF Affiliation Agreement Compliance Review
1
200.0 B.a.06
Core
Back-up/ Recovery Planning
2
150.0 G.b.05
Core
Scheduling (Integrated Audit - SMS Scheduling)
2
250.0 I.a.01
Professional Fee Compliance Program
2
250.0 I.e.04
Core
Purchase Operations (Integrated Audit - AMS)
2
300.0 E.h.04
Core
Hemodialysis
2
300.0 I.b.00.01
Subtotal
2650.0
Follow-up
500.0 Various
Subtotal Planned New Audits
7450.0
Subtotal Planned Supplemental Audits (lump sum only)
2815.0
Total Planned Audit Program
(1)
10765.0
Planned Advisory Services
Campus:
Indirect Cost Rate/Overhead
1
300.0 E.k.03
Research Compliance
2
400.0 H.a.01.01
PWRup Team
2
300.0 E.f.01
BPSA - Organized Research Units
2
500.0 H.c.00.00
Self-Assessment Program - Option Finder Support
2
200.0 H.c.00.00.01
Local Whistleblower Procedures
3
200.0 E.j.00.01
Subtotal
1600.0
Health Sciences
HIPAA Compliance
1
300.0 I.b.03
Clinical Research Compliance
1
300.0 I.e.05
Core
Medical Center Telecommunications
1
200.0 G.a.02
Pediatrics / Children's Hospital Affiliation Agreement
1
500.0 E.l.02
Entreprise Cashiering System Development
2
200.0 E.d.02
Core
Pharmacy Inpatient System Implementation
2
200.0 I.b.04
Home Health Compliance
2
200.0 I.e.02
Core
Subtotal
1900.0
Subtotal Planned Advisory Services
3500.0
External Audit Coordination
950.0
Misc. Other Advisory Services
211.0
Total Advisory Services
(1)
4661.0
(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
CATEGORY
HOURS
PERCENT
Auxiliary, Business, & Employee Support Services
A
650
8%
Development & External Relations
B
200
3%
Environmental and Public Safety
C
325
4%
Facilities, Construction & Maintenance
D
950
12%
Financial Management
E
850
11%
Human Resources & Benefits
F
0%
Information Technology & Communications
G
175
2%
Campus Research Departments & Instruction
H
2,700
34%
Healthsciences, Research, Instruction & Clinical Services
I
2,100
26%
Lab Research Programs & Processes
J
-
0%
UCOP
K
-
0%
7,950
100%
UCSD
UCSD
FY 2001-02 Annual Plan - Functional Areas
I
Healthsciences, Research,
Instruction & Clinical
Services
26%
J
Lab Research Programs &
Processes
0%
K
UCOP
0%
H
Campus Research
Departments & Instruction
34%
F
Human Resources &
Benefits
0%
E
Financial Management
11%
D
Facilities, Construction &
Maintenance
12%
C
Environmental and Public
Safety
4%
B
Development & External
Relations
3%
A
Auxiliary, Business, &
Employee Support Services
8%
G
Information Technology &
Communications
2%
UNIVERSITY OF CALIFORNIA
SCHEDULE 4
INTERNAL AUDIT PLAN STATISTICS
FY 2002
UCSD
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
2850
9
1200
6
4050
15
Advisory Services
300
1
1300
4
1600
5
Total
3150
10
2500
10
5650
20
Percentage
100%
100%
100%
80--100%
Coverage of CORE
Annual
II
Hours
Number
Hours
Number
Hours
Number
Goal
Number of Core elements in Universe
22
24
46
In Planned:
Audits
1500
5
1100
5
2600
10
Advisory Services
700
3
700
3
Total
1500
5
1800
8
3300
13
Percentage
23%
33%
28%
Approx. 33%
III
Distribution of Tier 1 Audit Coverage
Hours
Percent
Hours
Percent
Hours
Percent
A
Auxiliary, Business, & Employee Support Services
625
12%
25
1%
650
8%
B
Development & External Relations
0%
200
7%
200
3%
C
Environmental Safety and Security
325
6%
0%
325
4%
D
Facilities, Construction & Maintenance
925
18%
25
1%
950
12%
E
Financial Management
525
10%
325
11%
850
11%
F
Human Resources & Benefits
0%
0%
-
0%
G
Information & Communications
10
0%
165
6%
175
2%
H
Campus Research Departments & Instruction
2,300
45%
400
14%
2700
34%
I
Health Sciences Research, Instruction & Clinical Services
350
7%
1,750
61%
2100
26%
J
Lab Research Programs & Processes
-
0%
-
0%
-
0%
K
Office of the President
-
0%
-
0%
-
0%
Total
5060 100.00%
2890 100.00%
7950 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
Page 1
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