LBNL AUDIT PLAN

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UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT PLAN

2000-01 NARRATIVE & ASSUMPTIONS

LAWRENCE BERKELEY NATIONAL LABORATORY

1.

Available Hours

– This is based on resources from five FTE professionals who are assumed

to be available throughout the year.

In addition, an administrative professional has been hired

in February 2000 primarily to take the responsibility of coordinating Laboratory Contract

Performance Measures independent evaluation, reporting the required Department of Energy

Director’s Assurance Letter, and monitoring external audit coordination activities. 400 direct

hours have been budgeted for contract labor. Non-controllable hours at 14% of annual time

are based on recent historical experience.

2.

Indirect Hours

– Indirect hours at 13% is deemed conservative. Actual experience is

expected to be well within this range. It is estimated that Audit Director’s time of less than

20% will be allocated for administration versus audit projects.

3.

Audit Program

– There are ten new audits under the program.

All new audits except for the

Administrative Controls and Capital Planning and Budgeting are in the top ten high risk

areas. We anticipate completion of these new audits at the end of FY2001. To provide

coverage for the rest of the high risk areas, we will perform division internal control reviews

and participate in systems reengineering throughout the year.

4.

Advisory Services

– Time allocated for these services are factored in the annual plan based

on prior year’s experience.

The annual evaluation of Appendix F Performance Measures is

included under Consultations.

Time spent for EthicsLine cases is part of investigations.

Investigations

– Total investigation hours percentage is at 15% which has been the average

in previous years and within the UCOP standard guideline.

5.

Support Activities

–

This includes participation in UC and DOE audit groups, and periodic

reporting requirements to Lab management, UC, and DOE.

6.

Total Direct Hours & Percent

– Total direct hours percentage is at 87% and within the

UCOP standard guideline. Our ability to spend time in audit is diminished because of external

audit coordination and investigations. This is not the case with LLNL and LANL since

external audit coordination is handled outside of Internal Audit.

7.

Time Phasing Assumptions

–

The planned audits are evenly distributed for completion

within each quarter of the year.

Systems reengineering and division internal control reviews

are expected to run throughout the whole year.

Annual evaluation of performance measures

and Labwide follow-up of corrective actions will be done in the last quarter.

8.

Other Matters

– As stated above, our plan is dependent on the availability of five FTE

professionals throughout the whole year.

In a small audit office with wide responsibilities,

any vacancy has a significant impact on resources required for the timely completion of the

annual plan.

Although we have developed a competent pool of part-time auditors to shore up

our resources, timely planning to replace vacancies with outside resources is critical.

In

addition, our outside resources are also relied upon for special projects, computer support,

research, and internal reengineering.

UNIVERSITY OF CALIFORNIA

SCHEDULE 1

INTERNAL AUDIT PERSONNEL

FY 2001

Lawrence Berkeley National Laboratory

I.

Authorized Personnel

Profess.

Admin.

Total

Number of Authorized Personne

5

1

6

(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

4

5

Anticiapated Additions**

Estimated Separations**

End of Period

1

4

5

*

Footnote the approximate number of professionals assigned to Health Sciences during the period on an FTE basis.

** 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**

5

5

5

5 Lab 9/30/0

Hours in the period

C=2080

520

520

520

520

520

Sub-Total

10400

2600

2600

2600

2600

Other Resources:

Overtime

Contract Labor/Interns

400

100

300

0

0

Recharge In or (Out)

Admin. & Other

0

0

0

0

0

Sub-Total

400

100

300

0

0

Gross Available Hours

10800

2700

2900

2600

2600

Less Non-Controllable Hours

1500

375

375

375

375

Non-Controllable Percent

13.89%

13.89%

12.93%

14.42%

14.42%

Total Net Available Hours

(1)

9300

2325

2525

2225

2225

(1)

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

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UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT ANNUAL RESOURCE ALLOCATION

SCHEDULE 2

FY 2001

Lawrence Berkeley National Laboratory

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%

6%

594

149

199

149

99

Professional Development

2--5%

5%

465

116

166

116

66

Other

0--3%

2%

186

47

47

47

47

Total Indirect Hours

1245

311

411

311

211

Total Indirect Percent

15%

13.39%

13.39%

13.39%

16.29%

13.99%

9.49%

Direct Hours

Audit Program

Planned Audits - Current Year

34%

3200

800

850

750

800

Planned Carryforward Audits

0%

0

0

0

0

0

Suppl. Audits - Current Year

10%

10%

892

223

223

223

223

Total Audit Program

4092

1023

1073

973

1023

Total Audit Percent

40--60%

44.00%

44.00%

44.00%

42.50%

43.73%

45.98%

Advisory Services

Consultations/Spec. Projects/Appendix F

13%

1177

294

294

294

294

Systems Dev., Reengineering Teams, Etc.

2%

186

47

47

47

47

Internal Control & Accountability

3%

233

58

58

58

58

External Audit Coordination

5%

487

122

172

72

122

IPA, COI & Other

Total Advisory Services

2083

521

571

471

521

Total Advisory Percent

10--25%

22.39%

22.39%

22.39%

22.60%

21.15%

23.40%

Investigations--Hours

15%

1395

349

349

349

349

Investigations--Percent

10--20%

15.00%

15.00%

15.00%

13.81%

15.67%

15.67%

Audit Support Activities

Audit Planning

2.5%

233

58

58

58

58

Audit Committee Support

1.0%

93

23

23

23

23

Systemwide Audit Support

0.5%

46

12

12

12

12

Computer Support

0.5%

47

12

12

12

12

Quality Assurance

0.7%

67

17

17

17

17

Total Audit Support

485

121

121

121

121

Total Audit Support Percent

5--10%

5.22%

5.22%

5.22%

4.80%

5.45%

5.45%

Total Direct Hours

8055

2014

2114

1914

2014

Total Direct Percent

85%

86.61%

86.61%

86.61%

83.71%

86.01%

90.50%

Total Net Available Hours

(1)

9300

2325

2525

2225

2225

Total Net Available Percent

(2)

100%

100.00%

100.00% 100.00% 100.00% 100.00% 100.00%

(1)

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

(2)

Must equal 100% or there is an error

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UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT PLAN DETAIL

SCHEDULE 3

FY 2001

Lawrence Berkeley National Laboratory

High Risk?

Planned

Primary

Additional

Name/Title of Audit

Yes or No

Hours

Index Code

Index Code(s)

Carryover--(WIP)

Subtotal Carryover

0

New Audits

Application Review - PeopleSoft (Human Resources)

Yes

300

G.g.01

Work for Others -Sponsored Projects

Yes

300

E.l.05

Conference Administration

Yes

300

A.b.01

Billing and Receivables

Yes

300

E.b.01

Cost Allowability - FY 2000

Yes

300

J.b.05

Maintenance

Yes

300

D.d.02

Bank Account

and Administration

Yes

300

E.d.01

Administrative Controls - Biosciences

Yes

400

J.a.00.03

Administrative Controls - Computing Sciences

No

400

J.a.00.01

Capital Planning and Budgeting

No

300

D.a.01

Subtotal New Audits

3200

Total Plan Audits

(1)

3200

Planned Advisory Services

Appendix F

No

400

J.b.01

Systems Software Review

Yes

150

G.g.03

Third Party Administrative Controls

Yes

150

E.j.03

Unplanned Advisory Services

1383

Total Advisory Services

(2)

2083

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)

LBNL 2001 Audit Plan.xls7/24/00

UNIVERSITY OF CALIFORNIA

SCHEDULE 4

INTERNAL AUDIT PLAN STATISTICS

FY 2001

Lawrence Berkeley National Laboratory

Annual

I

Coverage of High Risk*

Hours

Number

Goal

In Planned:

Audits

2500

8

Advisory Services

300

2

Investigations

Total

2800

10

Percentage

N/A

100

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

Advisory Services

400

4

Investigations

Total

400

4

Percentage

N/A

40%

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

300

9%

B

Development & External Relations

C

Environmental Safety and Security

D

Facilities, Construction & Maintenance

600

19%

E

Financial Management

900

28%

F

Human Resources & Benefits

300

9%

G

Information & Communications

H

Campus Research Departments & Instruction

I

Health Sciences Research, Instruction & Clinical Services

J

Lab Research Programs & Processes

1100

34%

K

Office of the President

Total

3200

100.00%

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