UCD FY 2001-2002 AUDIT PLAN

Internal Audit

Description

Annual Resource Allocations UNIVERSITY OF CALIFORNIA INTERNAL AUDIT PLAN 2001-2002 NARRATIVE & ASSUMPTIONS UC Davis ______________________________________________________________________________ 1. Available Hours--Hours available for plan are based on authorized professional staff of 12, expecting one vacancy each quarter. 2. Indirect Hours--No unusual variances are planned. Director and professional staff time is direct charged to projects and admin as incurred. th3. Audit Program-- Audit program overall is at 40%. Variances in first and 4 quarters are due to planned increase in advisory services during those quarters as we typically see an th stincrease in requests after audit planning which get scheduled during current 4 and 1 quarters of the coming year. Planned carry forward hours are based on historical pattern. Universe coverage is broad with some coverage in every component of the universe and the majority of time in financial mgt, and Healthsciences topics. High risk coverage is 76%, slightly below goal range. Approximately 500 hours are alloted for supplemental reviews, which would include the proposed corporate compliance program. 4. Advisory Services-- Efforts to expand advisory services was planned by increasing participation on upcoming planned committees, system development, or reengineering teams. External Audit support is planned to be higher in the first quarter due to a known thexternal review of the Primate ...

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• Publié par: Musog
• Nombre de lectures: 21
• Langue: English

Extrait

Annual Resource Allocations

UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT PLAN

2001-2002 NARRATIVE & ASSUMPTIONS

UC Davis

______________________________________________________________________________

1.

Available Hours

--Hours available for plan are based on authorized professional staff of

12, expecting one vacancy each quarter.

2.

Indirect Hours

--No unusual variances are planned. Director and professional staff time

is direct charged to projects and admin as incurred.

3.

Audit Program

-- Audit program overall is at 40%. Variances in first and 4

th

quarters are

due to planned increase in advisory services during those quarters as we typically see an

increase in requests after audit planning which get scheduled during current 4

th

and 1

st

quarters of the coming year. Planned carry forward hours are based on historical pattern.

Universe coverage is broad with some coverage in every component of the universe and

the majority of time in financial mgt, and Healthsciences topics. High risk coverage is

76%, slightly below goal range. Approximately 500 hours are alloted for supplemental

reviews, which would include the proposed corporate compliance program.

4.

Advisory Services

-- Efforts to expand advisory services was planned by increasing

participation on upcoming planned committees, system development, or reengineering

teams. External Audit support is planned to be higher in the first quarter due to a known

external review of the Primate Center planned to commence during late 4

th

quarter of the

current year. First and second quarter consultations and special projects are slightly

increased - see comment in audit program above.

5.

Investigations--

Historical pattern was used to determine hours to be devoted to

investigations.

6.

Support Activities

-- Support Activities are kept to a minimum with less then 7%

planned time. The majority of this is for the QA program as Davis has three scheduled

reviews during the coming fiscal year.

7.

Total Direct Hours & Percent

-- Planned audit coverage is on target with 85% time

planned for the year. First and second quarters are slightly lower due to vacancies,

recruitments, vacations and holidays.

8.

Time Phasing Assumptions

-- see above comments re. direct time/percentage. Other

time phase differences are noted in individual category sections.

9.

Core Audit

--All core topics have been covered in the last three years with the exception

of Student Fees and Receivables.

10.

Other Matters

-- Staffing continues to be the main factor contributing to our ability to

meet planned goals. Additionally, in the coming year, the external review of the Primate

Center may impact the plan, as could an increase in participation of CSA activities, now

that a new AVC Finance is on board to oversee this program at our campus.

Page 1 of 1

UCD 2002 Plan Narrative.doc

UCD Sched 1 thru 4 Revised.xls

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

12.00

12.00

12.00

12.00

12.00

Number of Permanently OPEN Authorized

Professional Staff Positions

0.00

2.00

2.00

1.00

1.00

Number of professional positions at full staffing

12.00

12.00

12.00

12.00

12.00

ACTUAL FTEs

Beginning of Period

10.45

11.00

11.00

11.00

11.00

0.00

Additions--Permanent

0.00

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

0.00

(0.00)

End of Period

11.00

11.00

11.00

11.00

11.00

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

11.0

11.00

11.00

11.00

11.00

Hours in the period - Campus

2,080

520

528

512

520

Hours in the period - Lab

0

Subtotal - Lab / Campus

22,880

5720

5808

5632

5720

0

Other Resources:

Overtime

Contract Labor/Interns

Recharge In (or Out)

Admin. & Other

Subtotal

0

0

0

0

0

Gross Available Hours

22,880

5720

5808

5632

5720

0

Non Controllable Hours

2,503

532

998

643

330

Non Controllable Hours Percent

10.94%

9.30%

17.18%

11.42%

5.77%

-

Net Available Hours

20,377

5188

4810

4989

5390

0

Schedule 1 2 FY 2002 Plan

UCD Sched 1 thru 4 Revised.xls

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%

2,043

591

521

438

493

Professional Development

2--5%

848

236

292

202

118

Other

0--3%

100

25

25

25

25

Total Indirect Hours

2,991

852

838

665

636

0

Total Indirect Percent

15%

14.67%

16.42%

17.43%

13.33%

11.80%

-

DIRECT HOURS

Audit Program

Planned Carried Forward Audits, PC

1,150

1150

0

0

0

Planned New Audits, PN

6,398

507

1842

2242

1807

Supplemental Audits, PS

Approx 10%

500

100

100

100

200

Unplanned Carried Forward Audits, PU

300

300

0

0

Total Audit Program Hours

8,348

2057

1942

2342

2007

0

Total Audit Program Percent

40--60%

40.97%

39.65%

40.37%

46.94%

37.24%

-

Advisory Services

Consultations/Spec. Projects, SC

2,397

854

528

221

794

Ext. Audit Coordination, SE

300

100

75

75

50

Internal Control & Accountability, SI

450

50

100

200

100

IPA, COI & Other, SP

Systems Dev., Reeingineering Teams, etc., SR

850

200

200

250

200

Total Advisory Services Hours

3,997

1204

903

746

1144

0

Total Advisory Services Percent

10--25%

19.62%

23.21%

18.77%

14.95%

21.22%

-

Investigations Hours, IN

3,678

795

822

820

1241

Investigations Percent

10--20%

18.05%

15.32%

17.09%

16.44%

23.02%

-

Audit Support Activities

Audit Planning

307

40

65

120

82

Audit Committee Support

306

60

70

96

80

Systemwide Audit Support

170

40

50

60

20

Computer Support

140

20

20

40

60

Quality Assurance

440

120

100

100

120

Total Audit Support Hours

1,363

280

305

416

362

0

Total Audit Support Percent

5--10%

6.69%

5.40%

6.34%

8.34%

6.72%

-

Total Direct Hours

17,386

4336

3972

4324

4754

0

Total Direct Percent

85%

85.33%

83.58%

82.57%

86.67%

88.20%

-

Total Net Available Hours

20,377

5188

4810

4989

5390

0

Total Net Available Percent

100%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

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)

20377.00

5188.00

4810.00

4989.00

5390.00

0.00

Total net available hours (From Sch 2)

20377.00

5188.00

4810.00

4989.00

5390.00

0.00

Total A+AS+IN (Scd 3 Check)

16023

4056

3667

3908

4392

0

Actual FTEs, End of Period (Check down)

-

11.00

11.00

11.00

11.00

0.00

Avail. Hours, Other Res., Subtotal (Check Down)

0

0

0

0

0

0

Gross Available Hours

22880

5720

5808

5632

5720

0

Net Available Hours

20377

5188

4810

4989

5390

0

Indirect Hours

2991

852

838

665

636

0

Audit Program

8348

2057

1942

2342

2007

0

Advisory Services

1363

280

305

416

362

0

Total Direct Hours

17386

4336

3972

4324

4754

0

Net Available Hours

20377

5188

4810

4989

5390

0

Schedule 1 2 FY 2002 Plan

UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT PLAN DETAIL

SCHEDULE 3

FY 2002

UCD

High Risk?

Planned

Primary

Additional

Name/Title of Audit

1, 2, 3

Hours

Index Code

Index Code(s)

Planned Carry Forward

Financial Aid

2

100.0

H.f.03

UNEX

2

50.0

H.e.03

C&G - Post Award

1

150.0

H.b.02

VMTH

1

50.0

H.c.08

Gift Processing

2

150.0

B.a.05

G.b.01

Joint Ventures - Jackson

1

200.0

E.l.02

Medical Records

1

50.0

I.b.03

System Assessment

2

150.0

E.f.01

G.b.01

Psychiatry Billing

1

150.0

I.k.03

Ancillary Services - Labs

3

100.0

I.e.03

Subtotal Planned Carry Forward

1150.0

Planned New Audits

Campus

MIND

1

350.0

E.I.02

H.d.04

Major Construction - Prof Svc Agreements

1

200.0

D.b.01

E.h.01

Indirect Rates

1

250.0

E.k.03

Recruitment/Staffing-Authorization & Funding

1

300.0

F.b.05

F.b.04

Genomics

1

250.0

E.I.02

H.d.03

Business Contracts

1

300.0

E.h.01

Equipment Management

1

350.0

E.i.02

Dept Reviews (3)

2

600

H.c

Health System

Pharmacy

1

250.0

I.b.04

C.a.01

Capital Planning - Med Center

1

300.0

D.a.01

Major Construction - Med Center

1

250.0

D.b.01

Clinical Research - Post Award Monitoring

1

350.0

I.e.05

Hosp Rec - Charge Master

1

300.0

I.k.01

Recruitment/Staffing-Temporary Services

1

250.0

F.b.05

F.b.04

Joint Ventures - Cancer Centers

1

300.0

E.l.02

H.d

Hospital Based Clinics - Outpatient

1

500.0

I.c.01

Telemedicine

1

350.0

I.h.03

I.c.02

Follow-up

948.0

Subtotal Planned New Audits

6398.0

Supplemental Audits Unknown

800

Subtotal Planned Supplemental Audits (lump sum only

800.0

Total Planned Audit Program

(1)

8348.0

Planned Advisory Services

MyUCDavis

1

300

G.b.01

G.a.02

HIPPA Steering Committee

1

150

I.b.03

G.b.01

OVCR

1

250

H.c.09

SOM - Depts (2)

2

400

H.c.01

Planning & Budget

1

300

D.a.01

E.c.03

AdC3

3

50

G.a.02

G.a.01

Misuse of University Resources

3

100

E

New Business Archtecture Steering Committee

2

150

G.a.01

G.a.02

Accountability & Control

3

50

E

Desktop Support Advisory Committee

3

120

G.a.01

Eclipsys (mtrl mgt system)

1

50

E.I.02

G.b.01

ProFee Billing Compliance

1

50

I.e.04

Time & Attendance SDLC

1

150

E.g.04

Hospital Compliance - Facility

1

100

I.e.01

Electronic Security Advisory Committee

1

100

G.a.02

Procard Pilot

1

300

E.h.03

Student Housing Risk Assessment

3

150

A.a.04

Security of Bookstore Web-based Purchasing

3

100

A.a.02

DaFis Interface With Bookstore

3

100

A.a.02

Emergency Preparedness Team

3

50

C.a.02

External Audit Support

3

300

B.b.01

UCD Foundation

2

20

B.a.05

B.b.03

Subtotal Planned Advisory Services

3340

Advisory Unknown

657

Subtotal Other Advisory Services as yet unknown--should

657

be added as a lump sum so that a total ties to Schedule 2

Total Advisory Services

(1)

3997

(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

350

4%

Development & External Relations

B

470

5%

Environmental and Public Safety

C

50

1%

Facilities, Construction & Maintenance

D

1,050

11%

Financial Management

E

2,800

28%

Human Resources & Benefits

F

550

6%

Information Technology & Communications

G

720

7%

Campus Research Departments & Instruction

H

1,600

16%

Healthsciences, Research, Instruction & Clinical Services

I

2,350

24%

Lab Research Programs & Processes

J

-

0%

UCOP

K

-

0%

9,940

100%

FY 2001-02 Annual Plan - Functional Areas

G

Information Technology &

Communications

7%

A

Auxiliary, Business, &

Employee Support Services

4%

B

Development & External

Relations

5%

C

Environmental and Public

Safety

1%

D

Facilities, Construction &

Maintenance

11%

E

Financial Management

27%

F

Human Resources & Benefits

6%

H

Campus Research

Departments & Instruction

16%

I

Healthsciences, Research,

Instruction & Clinical

Services

23%

UNIVERSITY OF CALIFORNIA

SCHEDULE 4

INTERNAL AUDIT PLAN STATISTICS

FY 2002

UCD

Annual

I

Coverage of High Risk

Hours

Number

Hours

Number

Hours

Number

Goal

In Planned:

Top 10 High Risk (if not 10 insert correct #)

20

21

41

Audits

2400

10

3120

11

5520

21

Advisory Services

1250

5

500

5

1750

10

Total

3650

15

3620

16

7270

31

Percentage

75%

76%

76%

80--100%

Coverage of CORE

Annual

II

Hours

Number

Hours

Number

Hours

Number

Goal

Number of Core elements in Universe

22

23

45

In Planned:

Audits

1100

6

1150

5

Advisory Services

750

3

350

4

Total

1850

9

1500

9

0

18

Percentage

41%

39%

40%

Approx. 33%

III

Distribution of Tier 1 Audit Coverage

Hours

Percent

Hours

Percent

Hours

Percent

A

Auxiliary, Business, & Employee Support Services

350

6%

0

0%

350

3%

B

Development & External Relations

470

7%

0

0%

470

5%

C

Environmental Safety and Security

50

1%

0

0%

50

0%

D

Facilities, Construction & Maintenance

500

8%

550

15%

1050

10%

E

Financial Management

2300

37%

500

13%

2800

28%

F

Human Resources & Benefits

300

5%

250

7%

550

5%

G

Information & Communications

720

11%

0

0%

720

7%

H

Campus Research Departments & Instruction

1600

25%

0

0%

1600

16%

I

Health Sciences Research, Instruction & Clinical Services

0

0%

2420

65%

2420

24%

J

Lab Research Programs & Processes

0%

0%

0

0%

K

Office of the President

0%

0%

0

0%

Total

6290 100.00%

3720 100.00%

10010 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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