UCSB AUDIT PLAN

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April 14, 2000UNIVERSITY OF CALIFORNIA, SANTA BARBARAINTERNAL AUDIT PLAN -- 2000 - 2001NARRATIVE & ASSUMPTIONS1. Available HoursTotal available staff hours for 2000-2001 is budgeted at 11,750 This is based onthe department’s authorized professional staffing level of 5.65 FTE and totalworking hours of 2,080, and also on the assumption that our staffing will bestable during the year. Our current and projected staffing level is 5.50 FTE. Weplan to use temporary personnel to meet the 5.65 FTE staffing level hours.Non-controllable hours include holiday, vacation and sick leave. This isestimated to be on average approximately 290 hours per employee, for a total of1,750. After deducting these hours from the total projected staff hours of 11,750,net available hours are 10,000.2. Indirect HoursTotal indirect hours is budgeted at 1,500. This represents 15% of total netavailable hours, which is the standard under UCOP planning guidelines. Themajor components of this category are administration (1,100 hours) andprofessional development (380 hours).3. Audit ProgramWe have planned 6,600 hours for the audit program category, about 78% of totaldirect hours, which exceeds the planning guideline range of 40% to 65%. Thistotal includes eight hundred hours allocated for supplemental audits.The audit plan provides coverage for each of the ten highest ranked areas inTiers 3 and 4, and eight of the 16 next highest risk areas. (There are 16 areas inour ...

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• Publié par: Fyac
• Nombre de lectures: 31
• Langue: English

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April 14, 2000

1

UNIVERSITY OF CALIFORNIA,

SANTA BARBARA

INTERNAL

AUDIT

PLAN -- 2000 - 2001

NARRATIVE

& ASSUMPTIONS

1. Available Hours

Total available staff hours for 2000-2001 is budgeted at 11,750

This is based on

the department’s authorized professional staffing level of 5.65 FTE and total

working hours of 2,080, and also on the assumption that our staffing will be

stable during the year.

Our current and projected staffing level is 5.50 FTE.

We

plan to use temporary personnel to meet the 5.65 FTE staffing level hours.

Non-controllable hours include holiday, vacation and sick leave.

This is

estimated to be on average approximately 290 hours per employee, for a total of

1,750.

After deducting these hours from the total projected staff hours of 11,750,

net available hours are 10,000.

2

.

Indirect Hours

Total indirect hours is budgeted at 1,500.

This represents 15% of total net

available hours, which is the standard under UCOP planning guidelines.

The

major components of this category are administration (1,100 hours) and

professional development (380 hours).

3. Audit Program

We have planned 6,600 hours for the audit program category, about 78% of total

direct hours, which exceeds the planning guideline range of 40% to 65%.

This

total includes eight hundred hours allocated for supplemental audits.

The audit plan provides coverage for each of the ten highest ranked areas in

Tiers 3 and 4, and eight of the 16 next highest risk areas. (There are 16 areas in

our “next highest risk” category due to a 7-way tie for 10th place).

Coverage is

also provided for all of the H (high risk) Tier 2 areas.

4. Advisory Services

We have allocated 800 hours for advisory services, including 100 hours for

external audit coordination.

The remaining 700 hours are for participation on

various committees, 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.

April 14, 2000

2

5. Investigations

We are budgeting 500 hours for investigations.

This is about 350 hours more

than our projected total for the current year, but is consistent with our recent

historical pattern, which has had a high degree of variability.

6. Support Activities

Audit support activities is budgeted at 600 hours, which is very 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 2000-2001 is budgeted at 8,500, 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 2000-2001.

Vacation leave, holidays, and

professional development activities are expected to be 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. Other Matters

The most significant variables which would have an impact on our ability to

complete the annual 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 supplement staff resources through temporary employees or

student assistants.

UNIVERSITY OF CALIFORNIA

SCHEDULE 1

INTERNAL AUDIT PERSONNEL

FY 2001

UCSB

I.

Authorized Personnel

Profess.

Admin.

Total

Number of Authorized Personne

5.65

0.50

6.15

(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

5.5

Anticipated Additions**

Estimated Separations**

End of Period

1

4.5

5.5

*

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**

5.65

5.5

5.5

5.5

5.5 Lab 9/30/00

Hours in the period

C=2080

520

520

520

520

520

Sub-Total

11440

2860

2860

2860

2860

Other Resources:

Overtime

Contract Labor/Interns

77

77

78

78

Recharge In or (Out)

Admin. & Other

Sub-Total

11750

2937

2937

2938

2938

Gross Available Hours

1750

500

550

400

300

Less Non-Controllable Hours

Non-Controllable Percent

15%

17%

19%

14%

10%

Total Net Available Hours (1)

10000

2437

2387

2538

2638

(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

UCSB

Distribution of Net

Available Hours

UCOP %

Plan

Total Year

1st

2nd

3rd

4th

Guideline Percent

Hours

Quarter

Quartfr

Quarter Quarter

Indirect Hours

Administration

5--10%

11%

1100

250

250

350

250

Professional Development

2--5%

4%

380

80

200

50

50

Other

0--3%

0%

20

5

5

5

5

Total Indirect Hours

1500

335

455

405

305

1500

Total Indirect Percent

15%

15%

14%

19%

16%

12%

Direct Hours

Audit Program

Planned Audits - Current Year

53%

5300

1003

1278

1399

1620

5300

Planned Carryforward Audits

5%

500

500

Suppl. Audits - Current Year

10%

8%

800

200

200

200

200

Total Audit Program

6600

1703

1478

1599

1820

6600

Total Audit Percent

40--65%

66%

70%

62%

63%

69%

Advisory Services

Consultations/Spec. Projects

5%

500

100

135

135

130

Systems Dev., Reengineering Teams, Etc.

1%

50

12

12

12

14

Internal Control & Accountability

2%

200

50

50

50

50

External Audit Coordination

1%

50

12

12

12

14

IPA, COI & Other

Total Advisory Services

8%

800

174

209

209

208

800

Toa Advisory Percent

10--25%

0.08

7%

9%

8%

8%

Investigations--Hours

5%

500

125

125

125

125

500

Investigations--Percent

10--20%

5%

5%

5%

5%

5%

Audit Support Activities

Audit Planning

2%

200

20

100

80

Audit Committee Support

1%

80

20

20

20

20

Systemwide Audit Support

1%

120

30

30

30

30

Computer Support

2%

200

50

50

50

50

Quality Assurance

Total Audit Support

6%

600

100

120

200

180

600

Total Audit Support Percent

5--10%

6%

4%

5%

8%

7%

Total Direct Hours

8500

2102

1932

2133

2333

Total Direct Percent

85%

85%

86%

81%

84%

88%

Total Net Available Hours (1)

10000

2437

2387

2538

2638

10000

Total Net Available Percent (2)

100%

0%

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

UCXX

High Risk?

Planned

Primary

Additional

Name/Title of Audit

Yes or No

Hours

Index Code

Index Code(s)

Carryover--(WIP)

Housing & residentil services/Parking

Yes

300 A.a.04

A.a.07

Other

Yes

200 A

E, H

Subtotal Carryover

New Audits

Student Health Service

Yes

400 H.f.07

Development Office

Yes

500 B.a.00.02

G.d.002, G.e..01, G.e,.02

Neuroscience Research Institute

Yes

400 H.d.00.05

Human Resources Office

Yes

500 F.b.00.01

Billing Office/BARC System

Yes

500 E.b.01

G.d.002, G.e..01, G.e,.02

HRS - Conference Administration

Yes

400 A.b.01

Bookstore

Yes

400 A.a.02

Geography Department

Yes

400 H.c.00.26

Mateials for Engineering Department

Yes

400 H.c.00.47

Graduate School of Education - Research

Next

300 H.c.00.51

Departmental Internal Control Review

No

800 H.c

University Children's Center Grant

No

200 H.f.00.12

Follow up Reviews

100 H.c

A.a, A.b

Planned Advisory Services

(Used where known advisory services will address high risk areas

5800

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)

UCSB Att E Sked 1-4.xls7/24/00

UNIVERSITY OF CALIFORNIA

SCHEDULE 4

INTERNAL AUDIT PLAN STATISTICS

FY 2001

UCSB

Annual

I

Coverage of High Risk*

Hours

Number

Goal

In Planned:

Audits

4400

15

Advisory Services

Investigations

Total

4400

15

Percentage

N/A

76% 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

300

1

Advisory Services

Investigations

Total

300

1

Percentage

N/A

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

1250

22%

B

Development & External Relations

400

7%

C

Environmental Safety and Security

D

Facilities, Construction & Maintenance

E

Financial Management

350

6%

F

Human Resources & Benefits

500

9%

G

Information & Communications

300

5%

H

Campus Research Departments & Instruction

3000

52%

I

Health Sciences Research, Instruction & Clinical Services

J

Lab Research Programs & Processes

K

Office of the President

Total

5800

100%

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