UCSB FY 2001-2002 AUDIT PLAN

UCSB FY 2001-2002 AUDIT PLAN

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UNIVERSITY OF CALIFORNIA, SANTA BARBARA INTERNAL AUDIT PLAN -- 2001 - 02 NARRATIVE & ASSUMPTIONS 1. Available Hours Total available staff hours for 2001-02 is budgeted at 11,440 This is based on the department’s authorized professional staffing level of 5.65 FTE and total working hours of 2,080, less an estimated allowance of 300 hours lost due to open positions. Non-controllable hours include holiday, vacation and sick leave. This is estimated to average approximately 275 hours per employee, for a total of 1,650. After deducting these hours from the total projected staff hours of 11,440, net available hours for planning purposes are 9,790. 2. Indirect Hours Total indirect hours is budgeted at 1,500. This represents 15% of net available hours, which is equivalent to the standard under UCOP planning guidelines. The major components of this category are administration (1,000 hours) and professional development (400 hours). 3. Audit Program We have planned 6,590 hours for the audit program category, about 67% of net available hours, which exceeds the planning guideline range of 40% to 65%. This total includes 600 hours allocated for supplemental audits. The supplemental audit allocation is relatively modest and provides needed flexibility to respond to unanticipated issues which present themselves during the year, without undue diminishment of the program of risk-based planned audits. The audit plan provides ...

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UNIVERSITY OF CALIFORNIA, SANTA BARBARA
INTERNAL AUDIT PLAN -- 2001 - 02
NARRATIVE & ASSUMPTIONS
1. Available Hours
Total available staff hours for 2001-02 is budgeted at 11,440 This is based on the
department’s authorized professional staffing level of 5.65 FTE and total working
hours of 2,080, less an estimated allowance of 300 hours lost due to open
positions.
Non-controllable hours include holiday, vacation and sick leave. This is estimated
to average approximately 275 hours per employee, for a total of 1,650. After
deducting these hours from the total projected staff hours of 11,440, net available
hours for planning purposes are 9,790.
2
.
Indirect Hours
Total indirect hours is budgeted at 1,500. This represents 15% of net available
hours, which is equivalent to the standard under UCOP planning guidelines. The
major components of this category are administration (1,000 hours) and
professional development (400 hours).
3. Audit Program
We have planned 6,590 hours for the audit program category, about 67% of net
available hours, which exceeds the planning guideline range of 40% to 65%.
This total includes 600 hours allocated for supplemental audits.
The
supplemental audit allocation is relatively modest and provides needed flexibility
to respond to unanticipated issues which present themselves during the year,
without undue diminishment of the program of risk-based planned audits.
The audit plan provides coverage for each of the eleven highest ranked areas in
Tiers 3 and 4, and two of the higher topics in the next level of risk.
4. Advisory Services
We have allocated 600 hours for advisory services, including 100 hours for
technology transfer matters and 65 hours for external audit coordination. The
remaining hours are for participation on various committees, campus work
groups, for internal control training activities, and for responding to management
requests for assistance, advice and limited scope projects which do not require a
formal audit. This allocation of hours is moderately higher than our current year
actual level.
2
5. Investigations
We are budgeting 500 hours for investigations. This is close to our projected total
for the current year, and is consistent with our recent historical pattern.
6. Support Activities
Audit support activities is budgeted at 600 hours, which is close to our projected
actual hours for the current year. We do not anticipate any circumstances which
would significantly impact this area.
7. Total Direct Hours and Percent
Total direct hours for 2001-02 is budgeted at 8,290, which is 85% of net available
hours. This meets the planning guideline of 85%.
8. Time Phasing Assumptions
Distribution of audit resources across calendar quarters is based on historical
information and expectations for FY 2001-02.
Vacation leave, holidays, and
professional development activities are expected to be significantly greater during
the first two quarters of the year than the final two quarters.
Administration,
advisory services and investigation hours are allocated equitably across quarters.
Regular program hours, supplemental hours, advisory services hours and audit
support
activities
are
allocated
to
quarterly
periods
based
on
current
expectations.
9. Core Audit
All core audit topics have been given audit attention during the past three years.
The current year plan includes coverage of 60% of the core topics. Forty-seven
percent of our planned audit hours are directed toward core. We recognize that
we have a resource/technical knowledge issue with respect to providing in-depth
coverage of central administrative computing. We performed some work there
last year as part of our Year 2000 audit effort.
10. Other Matters
Overall, our plan is an aggressive one. Our practice has been to set a high level
and realistic goal each year, consistent with our anticipated staff resources, rather
than a sandbagged, easily accomplished plan. Significant variables which would
impact on our ability to complete the plan are unforeseen staff turnover or
extended sick leave.
In that event, or in the event of other uncontrollable
circumstances, we would focus resources on the high risk areas, and reduce
coverage of lower risk areas such as the departmental internal control reviews.
We would also give high priority to securing supplemental staff resources through
temporary employees and student assistants. We have used these resources
extensively this year due to an open Senior Auditor position.
.
UCSB Sched 1 thru 4.xls
Schedule 1 - Personne
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
Number of authorized professional staff
5.65
5.65
5.65
5.65
5.65
Number of Permanently OPEN Authorized Professional Staff
Positions
0.00
0.00
0.00
0.00
Number of professional positions at full staffing
5.65
5.65
5.65
5.65
5.65
PLANNED ACTUAL FTEs
Beginning of Period
5.65
5.65
5.65
5.65
5.65
Additions--Permanent
0.00
Additions--Temporary
0.00
Left--Within UC
0.00
Left--Outside UC
0.00
Retirements
0.00
Long-Term Leave
0.00
Estimated Staff Turnover
0.15
(0.15)
End of Period
5.50
5.50
5.65
5.65
5.65
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
Weighted Avg. FTE's
5.5
5.50
5.50
5.50
5.50
Hours in the period - Campus
2,080
520
528
512
520
Hours in the period - Lab
2,088
528
512
520
Subtotal - Lab / Campus
11,440
2860
2904
2816
2860
Other Resources:
Overtime
Contract Labor/Interns
Recharge In (or Out)
Admin. & Other
Subtotal
0
0
0
0
Gross Available Hours
11,440
2860
2904
2816
2860
Non Controllable Hours
1,650
450
600
300
300
Non Controllable Hours Percent
14.42%
15.73%
20.66%
10.65%
10.49%
Net Available Hours
9,790
2410
2304
2516
2560
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
INDIRECT HOURS
Administration
5--10%
1,000
250
250
250
250
Professional Development
2--5%
400
120
120
100
60
Other
0--3%
100
25
25
25
25
Total Indirect Hours
1,500
395
395
375
335
Total Indirect Percent
15%
15.32%
16.39%
117.14%
214.90%
313.09%
DIRECT HOURS
Audit Program
Planned Carried Forward Audits, PC
500
370
130
Planned New Audits, PN
5,490
1150
1274
1426
1640
Supplemental Audits, PS
Approx 10%
600
150
150
150
150
Unplanned Carried Forward Audits, PU
Total Audit Program Hours
6,590
1670
1554
1576
1790
Total Audit Program Percent
40--60%
67.31%
69.29%
67.45%
62.64%
69.92%
Advisory Services
Consultations/Spec. Projects, SC
350
80
85
90
95
Ext. Audit Coordination, SE
65
20
10
15
20
Internal Control & Accountability, SI
105
15
30
30
30
IPA, COI & Other, SP
0
0
0
0
Systems Dev., Reeingineering Teams, etc., SR
80
20
20
20
20
Total Advisory Services Hours
600
135
145
155
165
Total Advisory Services Percent
10--25%
6.13%
5.60%
6.29%
6.16%
6.45%
Investigations Hours, IN
500
125
125
125
125
Investigations Percent
10--20%
5.11%
5.19%
5.43%
4.97%
4.88%
Audit Support Activities
Audit Planning
170
120
50
Audit Committee Support
90
20
20
20
30
Systemwide Audit Support
200
50
50
50
50
Computer Support
60
15
15
15
15
Quality Assurance
80
80
Total Audit Support Hours
600
85
85
285
145
Total Audit Support Percent
5--10%
6.13%
3.53%
3.69%
11.33%
5.66%
Total Direct Hours
8,290
2015
1909
2141
2225
Total Direct Percent
85%
84.68%
83.61%
82.86%
85.10%
86.91%
Total Net Available Hours
9,790
2410
2304
2516
2560
Total Net Available Percent
100%
100.00%
100.00%
200.00%
300.00%
400.00%
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
Schedule 1 2 FY 2002 Plan
UCSB Sched 1 thru 4.xls
Total net available hours (From Sch 1)
9790.00
2410.00
2304.00
2516.00
2560.00
Total net available hours (From Sch 2)
9790.00
2410.00
2304.00
2516.00
2560.00
Total A+AS+IN (Scd 3 Check)
7690
1930
1824
1856
2080
Actual FTEs, End of Period (Check down)
5.50
5.50
5.65
5.65
5.65
Avail. Hours, Other Res., Subtotal (Check Down)
0
0
0
0
0
Gross Available Hours
11440
2860
2904
2816
2860
Net Available Hours
9790
2410
2304
2516
2560
Indirect Hours
1500
395
395
375
335
Audit Program
6590
1670
1554
1576
1790
Audit Support Activities
600
85
85
285
145
Investigations
500
125
125
125
125
Advisory Services
600
135
145
155
165
Total Direct Hours
8290
2015
1909
2141
2225
Net Available Hours
9790
2410
2304
2516
2560
Schedule 1 2 FY 2002 Plan
UNIVERSITY OF CALIFORNIA
INTERNAL AUDIT PLAN DETAIL
SCHEDULE 3
FY 2002
UCSB
High Risk?
Planned
Primary
Additional
Name/Title of Audit
1, 2, 3
Hours
Index Code
Index Code(s)
Planned Carry Forward
Neuroscience Research Institute
1
100
H.d.00.05
Materials Department
1
150
H.c.00.46
Development Office
1
100
B.a.00.02
Other
150
Subtotal Planned Carry Forward
500
Planned New Audits
Departmental Payroll Processing
1
590
E.g.01
E.d, E.e, E.e.04, E.g.01, E.h, E.I.02
Psychology Department
1
400
H.c.00.37
E.d, E.e, E.e.04, E.g.01, E.h, E.I.02
Materials Research Laboratory
1
400
H.c.00.47
E.d, E.e, E.e.04, E.g.01, E.h, E.I.02
Billing Office/BARC System
1
500
E.b.01
E.d, E.e, E.e.04, E.g.01, E.h, E.I.02
Food Services
1
500
A.a.03
E.d, E.e, E.e.04, E.g.01, E.h, E.I.02
UCSB Foundation
1
350
B.a.03
E.d, E.e, E.e.04, E.g.01, E.h, E.I.02
Mechanical & Environmental Engineering
1
400
H.c.00.48
E.d, E.e, E.e.04, E.g.01, E.h, E.I.02
Graduate School of Education - Outreach
1
400
H.c.00.f52
E.d, E.e, E.e.04, E.g.01, E.h, E.I.02
IQuest Center
1
350
H.d.00.10
E.d, E.e, E.e.04, E.g.01, E.h, E.I.02
Internal Control Reviews - Engineering Research Centers
1
600
H.c.00.49
E.d, E.e, E.e.04, E.g.01, E.h, E.I.02
Internal Control Reviews - Other
3
800
H
E.d, E.e, E.e.04, E.g.01, E.h, E.I.02
Follow-up Reviews
1
200
H
Subtotal Planned New Audits
5,490
Subtotal Planned Supplemental Audits (lump sum only)
600
Total Planned Audit Program
(1)
6,590
Planned Advisory Services
Technology Transfer
2
100
E.l.03
Subtotal Planned Advisory Services
100
Subtotal Other Advisory Services as yet unknown--should
be added as a lump sum so that a total ties to Schedule 2
500
Total Advisory Services
(1)
600
(1)
Must tie with Audit Program and Advisory Services on Schedule 2
Activity Report
Schedule 3 FY 2002 Plan
FUNCTIONAL AREAS
CATEGORY
HOURS
PERCENT
Auxiliary, Business, & Employee Support Services
A
500
8%
Development & External Relations
B
450
8%
Environmental and Public Safety
C
-
0%
Facilities, Construction & Maintenance
D
-
0%
Financial Management
E
1,090
18%
Human Resources & Benefits
F
150
3%
Information Technology & Communications
G
-
0%
Campus Research Departments & Instruction
H
3,800
63%
Healthsciences, Research, Instruction & Clinical Services
I
-
0%
Lab Research Programs & Processes
J
-
0%
UCOP
K
-
0%
5,990
100%
FY 2001-02 Annual Plan - Functional Areas
G
Information Technology &
Communications
0%
A
Auxiliary, Business, &
Employee Support Services
8%
B
Development & External
Relations
8%
C
Environmental and Public
Safety
0%
D
Facilities, Construction &
Maintenance
0%
E
Financial Management
18%
F
Human Resources & Benefits
3%
H
Campus Research
Departments & Instruction
63%
K
UCOP
0%
J
Lab Research Programs &
Processes
0%
I
Healthsciences, Research,
Instruction & Clinical Services
0%
UNIVERSITY OF CALIFORNIA
SCHEDULE 4
INTERNAL AUDIT PLAN STATISTICS
FY 2002
UCSB
Annual
I
Coverage of High Risk
Hours
Number
Hours
Number
Hours
Number
Goal
In Planned:
Top 10 High Risk (if not 10 insert correct #)
11
0
11
Audits
5,100
11
5,100
11
Advisory Services
0
0
Total
5,100
11
0
5,100
11
Percentage
100%
#DIV/0!
100%
80--100%
Coverage of CORE
Annual
II
Hours
Number
Hours
Number
Hours
Number
Goal
Number of Core elements in Universe
10
10
In Planned:
Audits
2,800
6
2,800
6
Advisory Services
Total
2,800
6
0
0
2,800
6
Percentage
60%
#DIV/0!
60%
Approx. 33%
III
Distribution of Tier 1 Audit Coverage
Hours
Percent
Hours
Percent
Hours
Percent
A
Auxiliary, Business, & Employee Support Services
500
8%
#DIV/0!
500
8%
B
Development & External Relations
450
8%
#DIV/0!
450
8%
C
Environmental Safety and Security
0%
#DIV/0!
0
0%
D
Facilities, Construction & Maintenance
0%
#DIV/0!
0
0%
E
Financial Management
1090
18%
#DIV/0!
1090
18%
F
Human Resources & Benefits
150
3%
#DIV/0!
150
3%
G
Information & Communications
0%
#DIV/0!
0
0%
H
Campus Research Departments & Instruction
3800
63%
#DIV/0!
3800
63%
I
Health Sciences Research, Instruction & Clinical Services
0%
#DIV/0!
0
0%
J
Lab Research Programs & Processes
0%
#DIV/0!
0
0%
K
Office of the President
0%
#DIV/0!
0
0%
Total
5,990
100.00%
0 #DIV/0!
5,990
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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