UCSD FY 2001-2002 AUDIT PLAN

Internal Audit

Informations

• Publié par: Syas
• Nombre de lectures: 35
• Langue: English

Extrait

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

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