UCSF AUDIT PLAN

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UNIVERSITY OF CALIFORNIAINTERNAL AUDIT PLAN2000-01 NARRATIVE & ASSUMPTIONSSan Francisco.______________________________________________________________________________1. Available Hours—The number of available hours is based on a permanent staff of 10audit FTE’s. Because of the return of the Medical Center, the permanent audit staff isincreased by 2. Their salaries and expenses are to be supported by a recharge to theMedical Center. We already have the 2 staff, as they were added in September 1999 withtemporary appointments so that the 99-00 annual plan could be completed after beingdisrupted by the cashiering investigation. Since the department is fully staffed, we do notforesee at this time less than a full staff during fiscal year 00-01.2. Indirect Hours— Administrative and other hours were budgeted for 00-01 based on ourrdexperience through the 3 quarter of fiscal year 99-00. 80 hours of professionaldevelopment hours were budgeted for each employee. This level of professionaldevelopment is being planned because a significant portion of the staff is relatively new tohigher education and with the return of the Medical Center will also need training in thisspecialized area. There were no unusual variances in budgeting non-controllable time.The Director’s time is charged directly to time categories, whether it is for projects oradministrative categories.3. Audit Program—Nearly all high risk components of the audit universe are covered in ...

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• Publié par: Zowyong
• Nombre de lectures: 18
• Langue: English

Extrait

UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT PLAN

2000-01

NARRATIVE & ASSUMPTIONS

San Francisco

.

______________________________________________________________________________

1.

Available Hours

— The number of available hours is based on a permanent staff of 10

audit FTE’s.

Because of the return of the Medical Center, the permanent audit staff is

increased by 2. Their salaries and expenses are to be supported by a recharge to the

Medical Center.

We already have the 2 staff, as they were added in September 1999 with

temporary appointments so that the 99-00 annual plan could be completed after being

disrupted by the cashiering investigation. Since the department is fully staffed, we do not

foresee at this time less than a full staff during fiscal year 00-01.

2.

Indirect Hours

— Administrative and other hours were budgeted for 00-01 based on our

experience through the 3

rd

quarter of fiscal year 99-00.

80 hours of professional

development hours were budgeted for each employee.

This level of professional

development is being planned because a significant portion of the staff is relatively new to

higher education and with the return of the Medical Center will also need training in this

specialized area.

There were no unusual variances in budgeting non-controllable time.

The Director’s time is charged directly to time categories, whether it is for projects or

administrative categories.

3.

Audit Program

— Nearly all high risk components of the audit universe are covered in the

audit plan.

We identified eight major risks through our risk assessment process.

These

risks are addressed in the audit plan.

They are:

•

Billing for professional and institutional services,

•

Administrative compliance with the terms of research grants,

•

Payroll and invoice disbursements,

•

User authentication and access and other IT related functions,

•

Compliance of ancillary service revenues with University policies (“sales and service”),

•

Compliance of clinical trials with FDA regulations,

•

Cashiering and subcashiering practices, and

•

Compliance of construction programs with University policies.

Of the top ten risk scores for the Campus and Medical Center (a total of 20 scores), 19

areas are covered by an audit or advisory services project. Approximately 500

supplemental audit hours round out the rest of the audit program. As mentioned

previously, there is a recharge commitment to the Medical Center for 2 audit FTE’s next

fiscal year.

4.

Advisory Services

--For fiscal year 00-01 we specifically identified six consulting projects

that we plan to initiate.

We do not have specific projects identified for systems

reengineering. Internal control training hours relate to audit participation in the UCSF

Research Administration Project, which has a training segment for campus employees

involved in pre and post award administration. External audit coordination is budgeted

based on 99-00 budgeted hours.

The bulk of external audit activity takes place in the

School of Medicine and the School of Medicine controller has the responsibility for

coordinating these audits.

5.

Investigations

— There are only six open investigations at the end of the 3

rd

quarter 99-00.

The fieldwork has been completed on five of these, and the sixth investigation is expected

to involve minimal hours and be completed by fiscal year end. We budgeted investigation

hours for 00-01 based on a projection of six new investigations at approximately 400

hours each.

6.

Support Activities

— Support hours were budgeted based on 00-01 actual hours through

the 3

rd

quarter 99-00.

Quality assurance activities are budgeted to reflect the development

and work related to a local quality assurance process.

7.

Total Direct Hours & Percent

— The allocation of direct hours is within UCOP

guidelines.

The direct hours percentage of net available hours is projected to be 85.94%

for fiscal year 00-01.

8.

Time Phasing Assumptions

— Time phasing was used for holidays, audit planning, and

professional development related to the All Auditors’ Conference.

We have not scheduled

any vacations, and therefore vacation and sick time are distributed equally between the

quarters.

9.

Other Matters

— Large investigations beyond what is budgeted for would affect our

ability to complete the annual plan for next year.

UNIVERSITY OF CALIFORNIA

SCHEDULE 1

INTERNAL AUDIT PERSONNEL

FY 2001

UCSF

I.

Authorized Personnel

Profess.

Admin.

Total

Number of Authorized Personne

10

1

11

(Provide detail of any changes, e.g. date,

classification level, etc. Provide separate

narrative on any reductions.

Assoc.IAD

Prof.

II.

Actual FTE's

IAD

or MGR.

Staff

Total*

Beginning of Period

1

1

8

10

Anticipated Additions**

Estimated Separations**

End of Period

1

1

8

10

*Approximately 2 professionals will be performing Medical Center projects.

** Use assumed start and leave dates to calculate weighted average FTE's below.

III.

Gross & Net Available

Hours Calculation

Total Year

1st

2nd

3rd

4th

Hours

Quarter

Quarter

Quarter

Quarter

Weighted Avg.

FTE's**

10

10

10

10

10

Hours in the period

2,080

520

520

520

520

Sub-Total

20,800

5,200

5,200

5,200

5,200

Other Resources:

Overtime

Contract Labor/Interns

Recharge In or (Out)

Admin. & Other

Sub-Total

0

0

0

0

0

Gross Available Hours

20,800

5,200

5,200

5,200

5,200

Less Non-Controllable Hours

3,355

740

1,060

898

657

Non-Controllable Percent

16.13%

14.23%

20.38%

17.27%

12.63%

Total Net Available Hours

(1)

17,445

4,460

4,140

4,302

4,543

(1)

Must tie to "Total Net Available Hours" on Schedule 2 - Annual Resource Allocation

00AttachESch1thru4(00tmplte12)ver5.xls

Page 1

UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT ANNUAL RESOURCE ALLOCATION

SCHEDULE 2

FY 2001

UCSF

Distribution of Net

Available Hours

UCOP %

Plan

Total Year

1st

2nd

3rd

4th

Guideline

Percent

Hours

Quarter

Quarter

Quarter Quarter

Indirect Hours

Administration

5--10%

1,152

288

288

288

288

Professional Development

2--5%

800

140

380

140

140

Other

0--3%

500

125

125

125

125

Total Indirect Hours

2,452

553

793

553

553

Total Indirect Percent

15%

14.06%

Direct Hours

Audit Program

Planned Audits - Current Year

8,590

2134

1845

2129

2482

Planned Carryforward Audits

440

440

Suppl. Audits - Current Year

10%

507

0

170

170

167

Total Audit Program

9,537

2,574

2,015

2,299

2,649

Total Audit Percent

40--60%

54.67%

Advisory Services

Consultations/Spec. Projects

1,605

402

401

401

401

Systems Dev., Reengineering Teams, Etc.

80

20

20

20

20

Internal Control & Accountability

80

20

20

20

20

External Audit Coordination

80

20

20

20

20

IPA, COI & Other

Total Advisory Services

1,845

462

461

461

461

Toa Advisory Percent

10--25%

10.58%

Investigations--Hours

2,475

619

619

619

618

Investigations--Percent

10--20%

14.19%

Audit Support Activities

Audit Planning

184

12

12

120

40

Audit Committee Support

112

30

30

40

12

Systemwide Audit Support

260

65

65

65

65

Computer Support

500

125

125

125

125

Quality Assurance

80

20

20

20

20

Total Audit Support

1,136

252

252

370

262

Total Audit Support Percent

5--10%

6.51%

Total Direct Hours

14,993

3,907

3,347

3,749

3,990

Total Direct Percent

85%

85.94%

Total Net Available Hours

(1)

17,445

4,460

4,140

4,302

4,543

Total Net Available Percent

(2)

100%

100.00%

0.00%

0.00%

0.00%

0.00%

0.00%

(1)

Must tie to "Total Net Available Hours" on Schedule 1 - Personnel

(2)

Must equal 100% or there is an error

00AttachESch1thru4(00tmplte12)ver5.xls

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UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT PLAN DETAIL

SCHEDULE 3

FY 2001

UCSF

High Risk?

Planned

Primary

Additional

Name/Title of Audit

Yes or No

Hours

Index Code

Index Code(s)

Carryover--(WIP)

Technology Transfer & Licensing

80 E.l.04

Medical Center Accounts Payable

80 E.e.01

Consultant Contracts

40 E.e.01

Data Network

60 G.b.01

LAN Review

40 I.f.00.05

Accounting Office Accounts Payable

40 E.e.01

Medicine Departmental

60 H.b.02

I.f.00.05

Alumni Foundation

40 B.a.04

Subtotal Carryover

440

New Audits

Departmental Audit - Medicine

Yes

385 H.b.02

I.f.00.03

Departmental Audit - Medicine

Yes

385 H.b.02

I.f.00.03

Departmental Audit - Medicine

Yes

385 H.b.02

I.f.00.03

Departmental Audit - Medicine

Yes

385 H.b.02

I.f.00.03

Departmental Audit - Pharmacy

Yes

385 H.b.02

I.f.00.14

Departmental Audit - Dentistry

Yes

385 H.b.02

I.f.00.01

Continuing Medical Education

385 A.b.02

Equipment Management Inventory

285 E.I.02

Subcashiering

Yes

385 E.d.02

Sales and Service

Yes

385 E.k.01

Clinical Trials

Yes

385 I.g.02

Accounts Payable

Yes

385 E.e.01

Provider Contracts

Yes

200 I.h.03

Payroll Overtime

385 E.g.05

Controlled Substances

240 C.a.01

IDX Billing System - Write-Offs

Yes

385 I.k.03

SMS Billing System - Write-Offs

Yes

385 I.k.03

User authentication and access & other IT

Yes

385 G.c.02

Compliance Program

Yes

200 I.e.01

I.e.04

Medical Malpractice

Yes

200 E.j.02

Recharges

385 E.k.06

Peoplesoft Security

385 G.c.03

NCIRE Followup

200 E.l.03

QSI Billing System

Yes

385 E.d.02

I.f.00.02

Controls over JE's

185 E.f.01

Follow-ups

150 various

Subtotal New Audits

8,590

Total Plan Audits

(1)

9,030

Planned Advisory Services

Internal Controls of Facilities Management

Yes

100 D.b.02

E.k.06, D.c.02

Mission Bay/UMBC

Yes

150 D.b.02

Website Best Practices

Yes

200 various

Campus use of cell phones

385 E.h.04

Accrual for Faculty Vacations

385 F.a.01

Cashiering

Yes

385 E.d.02

1605

(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.)

Other Advisory Services as yet unknown should be added

as a lump sum so that a total ties to Schedule 2.

(1)

Must tie to "Planned Audits" on Attachment D (Schedule 2 - Allocation Worksheet)

UCSF Annual Plan 00-01.xls7/24/00

UNIVERSITY OF CALIFORNIA

SCHEDULE 4

INTERNAL AUDIT PLAN STATISTICS

FY 2001

UCSF

Annual

I

Coverage of High Risk*

Hours

Number

Goal

In Planned:

Audits

5990

17

Advisory Services

835

2

Investigations

0

Total

6825

19

Percentage

N/A

95.0% 80--100%

*DEFINITION OF HIGH RISK

The highest 10 risk scores assigned at the local campus or laboratory.

II

Coverage of Next Tier Risks**

Hours

Number

In Planned:

Audits

4050

11

Advisory Services

385

1

Investigations

0

0

Total

4435

12

Percentage

N/A

60.0%

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.

A

Auxiliary, Business, & Employee Support Services

385

4.3%

B

Development & External Relations

40

0.4%

C

Environmental Safety and Security

240

2.7%

D

Facilities, Construction & Maintenance

250

2.8%

E

Financial Management

3245

35.9%

F

Human Resources & Benefits

385

4.3%

G

Information & Communications

785

8.7%

H

Campus Research Departments & Instruction

2370

26.2%

I

Health Sciences Research, Instruction & Clinical Services

1330

14.7%

J

Lab Research Programs & Processes

K

Office of the President

Total

9030

100.0%

Medical Center

2460

Campus

6570

Total

9030