UCSB FY 2001-2002 AUDIT PLAN

Joe Hackett

Description

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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• management

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• Publié par: Faguk
• Nombre de lectures: 22
• Langue: English

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1

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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