UCSF AUDIT PLAN
6
pages
English
Documents
Le téléchargement nécessite un accès à la bibliothèque YouScribe Tout savoir sur nos offres
6
pages
English
Documents
Le téléchargement nécessite un accès à la bibliothèque YouScribe Tout savoir sur nos offres
UNIVERSITY OF CALIFORNIAINTERNAL AUDIT PLAN2000-01 NARRATIVE & ASSUMPTIONSSan Francisco.______________________________________________________________________________1. Available Hours—The number of available hours is based on a permanent staff of 10audit FTE’s. Because of the return of the Medical Center, the permanent audit staff isincreased by 2. Their salaries and expenses are to be supported by a recharge to theMedical Center. We already have the 2 staff, as they were added in September 1999 withtemporary appointments so that the 99-00 annual plan could be completed after beingdisrupted by the cashiering investigation. Since the department is fully staffed, we do notforesee at this time less than a full staff during fiscal year 00-01.2. Indirect Hours— Administrative and other hours were budgeted for 00-01 based on ourrdexperience through the 3 quarter of fiscal year 99-00. 80 hours of professionaldevelopment hours were budgeted for each employee. This level of professionaldevelopment is being planned because a significant portion of the staff is relatively new tohigher education and with the return of the Medical Center will also need training in thisspecialized area. There were no unusual variances in budgeting non-controllable time.The Director’s time is charged directly to time categories, whether it is for projects oradministrative categories.3. Audit Program—Nearly all high risk components of the audit universe are covered in ...
Voir
Publié par
Langue
English
UNIVERSITY OF CALIFORNIA
INTERNAL AUDIT PLAN
2000-01
NARRATIVE & ASSUMPTIONS
San Francisco
.
______________________________________________________________________________
1.
Available Hours
— The number of available hours is based on a permanent staff of 10
audit FTE’s.
Because of the return of the Medical Center, the permanent audit staff is
increased by 2. Their salaries and expenses are to be supported by a recharge to the
Medical Center.
We already have the 2 staff, as they were added in September 1999 with
temporary appointments so that the 99-00 annual plan could be completed after being
disrupted by the cashiering investigation. Since the department is fully staffed, we do not
foresee at this time less than a full staff during fiscal year 00-01.
2.
Indirect Hours
— Administrative and other hours were budgeted for 00-01 based on our
experience through the 3
rd
quarter of fiscal year 99-00.
80 hours of professional
development hours were budgeted for each employee.
This level of professional
development is being planned because a significant portion of the staff is relatively new to
higher education and with the return of the Medical Center will also need training in this
specialized area.
There were no unusual variances in budgeting non-controllable time.
The Director’s time is charged directly to time categories, whether it is for projects or
administrative categories.
3.
Audit Program
— Nearly all high risk components of the audit universe are covered in the
audit plan.
We identified eight major risks through our risk assessment process.
These
risks are addressed in the audit plan.
They are:
•
Billing for professional and institutional services,
•
Administrative compliance with the terms of research grants,
•
Payroll and invoice disbursements,
•
User authentication and access and other IT related functions,
•
Compliance of ancillary service revenues with University policies (“sales and service”),
•
Compliance of clinical trials with FDA regulations,
•
Cashiering and subcashiering practices, and
•
Compliance of construction programs with University policies.
Of the top ten risk scores for the Campus and Medical Center (a total of 20 scores), 19
areas are covered by an audit or advisory services project. Approximately 500
supplemental audit hours round out the rest of the audit program. As mentioned
previously, there is a recharge commitment to the Medical Center for 2 audit FTE’s next
fiscal year.
4.
Advisory Services
--For fiscal year 00-01 we specifically identified six consulting projects
that we plan to initiate.
We do not have specific projects identified for systems
reengineering. Internal control training hours relate to audit participation in the UCSF
Research Administration Project, which has a training segment for campus employees
involved in pre and post award administration. External audit coordination is budgeted
based on 99-00 budgeted hours.
The bulk of external audit activity takes place in the
School of Medicine and the School of Medicine controller has the responsibility for
coordinating these audits.
5.
Investigations
— There are only six open investigations at the end of the 3
rd
quarter 99-00.
The fieldwork has been completed on five of these, and the sixth investigation is expected
to involve minimal hours and be completed by fiscal year end. We budgeted investigation
hours for 00-01 based on a projection of six new investigations at approximately 400
hours each.
6.
Support Activities
— Support hours were budgeted based on 00-01 actual hours through
the 3
rd
quarter 99-00.
Quality assurance activities are budgeted to reflect the development
and work related to a local quality assurance process.
7.
Total Direct Hours & Percent
— The allocation of direct hours is within UCOP
guidelines.
The direct hours percentage of net available hours is projected to be 85.94%
for fiscal year 00-01.
8.
Time Phasing Assumptions
— Time phasing was used for holidays, audit planning, and
professional development related to the All Auditors’ Conference.
We have not scheduled
any vacations, and therefore vacation and sick time are distributed equally between the
quarters.
9.
Other Matters
— Large investigations beyond what is budgeted for would affect our
ability to complete the annual plan for next year.
UNIVERSITY OF CALIFORNIA
SCHEDULE 1
INTERNAL AUDIT PERSONNEL
FY 2001
UCSF
I.
Authorized Personnel
Profess.
Admin.
Total
Number of Authorized Personne
10
1
11
(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
1
8
10
Anticipated Additions**
Estimated Separations**
End of Period
1
1
8
10
*Approximately 2 professionals will be performing Medical Center projects.
** 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**
10
10
10
10
10
Hours in the period
2,080
520
520
520
520
Sub-Total
20,800
5,200
5,200
5,200
5,200
Other Resources:
Overtime
Contract Labor/Interns
Recharge In or (Out)
Admin. & Other
Sub-Total
0
0
0
0
0
Gross Available Hours
20,800
5,200
5,200
5,200
5,200
Less Non-Controllable Hours
3,355
740
1,060
898
657
Non-Controllable Percent
16.13%
14.23%
20.38%
17.27%
12.63%
Total Net Available Hours
(1)
17,445
4,460
4,140
4,302
4,543
(1)
Must tie to "Total Net Available Hours" on Schedule 2 - Annual Resource Allocation
00AttachESch1thru4(00tmplte12)ver5.xls
Page 1
UNIVERSITY OF CALIFORNIA
INTERNAL AUDIT ANNUAL RESOURCE ALLOCATION
SCHEDULE 2
FY 2001
UCSF
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%
1,152
288
288
288
288
Professional Development
2--5%
800
140
380
140
140
Other
0--3%
500
125
125
125
125
Total Indirect Hours
2,452
553
793
553
553
Total Indirect Percent
15%
14.06%
Direct Hours
Audit Program
Planned Audits - Current Year
8,590
2134
1845
2129
2482
Planned Carryforward Audits
440
440
Suppl. Audits - Current Year
10%
507
0
170
170
167
Total Audit Program
9,537
2,574
2,015
2,299
2,649
Total Audit Percent
40--60%
54.67%
Advisory Services
Consultations/Spec. Projects
1,605
402
401
401
401
Systems Dev., Reengineering Teams, Etc.
80
20
20
20
20
Internal Control & Accountability
80
20
20
20
20
External Audit Coordination
80
20
20
20
20
IPA, COI & Other
Total Advisory Services
1,845
462
461
461
461
Toa Advisory Percent
10--25%
10.58%
Investigations--Hours
2,475
619
619
619
618
Investigations--Percent
10--20%
14.19%
Audit Support Activities
Audit Planning
184
12
12
120
40
Audit Committee Support
112
30
30
40
12
Systemwide Audit Support
260
65
65
65
65
Computer Support
500
125
125
125
125
Quality Assurance
80
20
20
20
20
Total Audit Support
1,136
252
252
370
262
Total Audit Support Percent
5--10%
6.51%
Total Direct Hours
14,993
3,907
3,347
3,749
3,990
Total Direct Percent
85%
85.94%
Total Net Available Hours
(1)
17,445
4,460
4,140
4,302
4,543
Total Net Available Percent
(2)
100%
100.00%
0.00%
0.00%
0.00%
0.00%
0.00%
(1)
Must tie to "Total Net Available Hours" on Schedule 1 - Personnel
(2)
Must equal 100% or there is an error
00AttachESch1thru4(00tmplte12)ver5.xls
Page 1
UNIVERSITY OF CALIFORNIA
INTERNAL AUDIT PLAN DETAIL
SCHEDULE 3
FY 2001
UCSF
High Risk?
Planned
Primary
Additional
Name/Title of Audit
Yes or No
Hours
Index Code
Index Code(s)
Carryover--(WIP)
Technology Transfer & Licensing
80 E.l.04
Medical Center Accounts Payable
80 E.e.01
Consultant Contracts
40 E.e.01
Data Network
60 G.b.01
LAN Review
40 I.f.00.05
Accounting Office Accounts Payable
40 E.e.01
Medicine Departmental
60 H.b.02
I.f.00.05
Alumni Foundation
40 B.a.04
Subtotal Carryover
440
New Audits
Departmental Audit - Medicine
Yes
385 H.b.02
I.f.00.03
Departmental Audit - Medicine
Yes
385 H.b.02
I.f.00.03
Departmental Audit - Medicine
Yes
385 H.b.02
I.f.00.03
Departmental Audit - Medicine
Yes
385 H.b.02
I.f.00.03
Departmental Audit - Pharmacy
Yes
385 H.b.02
I.f.00.14
Departmental Audit - Dentistry
Yes
385 H.b.02
I.f.00.01
Continuing Medical Education
385 A.b.02
Equipment Management Inventory
285 E.I.02
Subcashiering
Yes
385 E.d.02
Sales and Service
Yes
385 E.k.01
Clinical Trials
Yes
385 I.g.02
Accounts Payable
Yes
385 E.e.01
Provider Contracts
Yes
200 I.h.03
Payroll Overtime
385 E.g.05
Controlled Substances
240 C.a.01
IDX Billing System - Write-Offs
Yes
385 I.k.03
SMS Billing System - Write-Offs
Yes
385 I.k.03
User authentication and access & other IT
Yes
385 G.c.02
Compliance Program
Yes
200 I.e.01
I.e.04
Medical Malpractice
Yes
200 E.j.02
Recharges
385 E.k.06
Peoplesoft Security
385 G.c.03
NCIRE Followup
200 E.l.03
QSI Billing System
Yes
385 E.d.02
I.f.00.02
Controls over JE's
185 E.f.01
Follow-ups
150 various
Subtotal New Audits
8,590
Total Plan Audits
(1)
9,030
Planned Advisory Services
Internal Controls of Facilities Management
Yes
100 D.b.02
E.k.06, D.c.02
Mission Bay/UMBC
Yes
150 D.b.02
Website Best Practices
Yes
200 various
Campus use of cell phones
385 E.h.04
Accrual for Faculty Vacations
385 F.a.01
Cashiering
Yes
385 E.d.02
1605
(Used where known advisory services will address high risk areas
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)
UCSF Annual Plan 00-01.xls7/24/00
UNIVERSITY OF CALIFORNIA
SCHEDULE 4
INTERNAL AUDIT PLAN STATISTICS
FY 2001
UCSF
Annual
I
Coverage of High Risk*
Hours
Number
Goal
In Planned:
Audits
5990
17
Advisory Services
835
2
Investigations
0
Total
6825
19
Percentage
N/A
95.0% 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
4050
11
Advisory Services
385
1
Investigations
0
0
Total
4435
12
Percentage
N/A
60.0%
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
385
4.3%
B
Development & External Relations
40
0.4%
C
Environmental Safety and Security
240
2.7%
D
Facilities, Construction & Maintenance
250
2.8%
E
Financial Management
3245
35.9%
F
Human Resources & Benefits
385
4.3%
G
Information & Communications
785
8.7%
H
Campus Research Departments & Instruction
2370
26.2%
I
Health Sciences Research, Instruction & Clinical Services
1330
14.7%
J
Lab Research Programs & Processes
K
Office of the President
Total
9030
100.0%
Medical Center
2460
Campus
6570
Total
9030
