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UNIVERSITY OF CALIFORNIAINTERNAL AUDIT PLAN2000-01 NARRATIVE & ASSUMPTIONSLAWRENCE BERKELEY NATIONAL LABORATORY1. Available Hours – This is based on resources from five FTE professionals who are assumedto be available throughout the year. In addition, an administrative professional has been hiredin February 2000 primarily to take the responsibility of coordinating Laboratory ContractPerformance Measures independent evaluation, reporting the required Department of EnergyDirector’s Assurance Letter, and monitoring external audit coordination activities. 400 directhours have been budgeted for contract labor. Non-controllable hours at 14% of annual timeare based on recent historical experience.2. Indirect Hours – Indirect hours at 13% is deemed conservative. Actual experience isexpected to be well within this range. It is estimated that Audit Director’s time of less than20% will be allocated for administration versus audit projects.3. Audit Program – There are ten new audits under the program. All new audits except for theAdministrative Controls and Capital Planning and Budgeting are in the top ten high riskareas. We anticipate completion of these new audits at the end of FY2001. To providecoverage for the rest of the high risk areas, we will perform division internal control reviewsand participate in systems reengineering throughout the year.4. Advisory Services – Time allocated for these services are factored in the annual plan basedon prior year’s ...
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UNIVERSITY OF CALIFORNIA
INTERNAL AUDIT PLAN
2000-01 NARRATIVE & ASSUMPTIONS
LAWRENCE BERKELEY NATIONAL LABORATORY
1.
Available Hours
– This is based on resources from five FTE professionals who are assumed
to be available throughout the year.
In addition, an administrative professional has been hired
in February 2000 primarily to take the responsibility of coordinating Laboratory Contract
Performance Measures independent evaluation, reporting the required Department of Energy
Director’s Assurance Letter, and monitoring external audit coordination activities. 400 direct
hours have been budgeted for contract labor. Non-controllable hours at 14% of annual time
are based on recent historical experience.
2.
Indirect Hours
– Indirect hours at 13% is deemed conservative. Actual experience is
expected to be well within this range. It is estimated that Audit Director’s time of less than
20% will be allocated for administration versus audit projects.
3.
Audit Program
– There are ten new audits under the program.
All new audits except for the
Administrative Controls and Capital Planning and Budgeting are in the top ten high risk
areas. We anticipate completion of these new audits at the end of FY2001. To provide
coverage for the rest of the high risk areas, we will perform division internal control reviews
and participate in systems reengineering throughout the year.
4.
Advisory Services
– Time allocated for these services are factored in the annual plan based
on prior year’s experience.
The annual evaluation of Appendix F Performance Measures is
included under Consultations.
Time spent for EthicsLine cases is part of investigations.
Investigations
– Total investigation hours percentage is at 15% which has been the average
in previous years and within the UCOP standard guideline.
5.
Support Activities
–
This includes participation in UC and DOE audit groups, and periodic
reporting requirements to Lab management, UC, and DOE.
6.
Total Direct Hours & Percent
– Total direct hours percentage is at 87% and within the
UCOP standard guideline. Our ability to spend time in audit is diminished because of external
audit coordination and investigations. This is not the case with LLNL and LANL since
external audit coordination is handled outside of Internal Audit.
7.
Time Phasing Assumptions
–
The planned audits are evenly distributed for completion
within each quarter of the year.
Systems reengineering and division internal control reviews
are expected to run throughout the whole year.
Annual evaluation of performance measures
and Labwide follow-up of corrective actions will be done in the last quarter.
8.
Other Matters
– As stated above, our plan is dependent on the availability of five FTE
professionals throughout the whole year.
In a small audit office with wide responsibilities,
any vacancy has a significant impact on resources required for the timely completion of the
annual plan.
Although we have developed a competent pool of part-time auditors to shore up
our resources, timely planning to replace vacancies with outside resources is critical.
In
addition, our outside resources are also relied upon for special projects, computer support,
research, and internal reengineering.
UNIVERSITY OF CALIFORNIA
SCHEDULE 1
INTERNAL AUDIT PERSONNEL
FY 2001
Lawrence Berkeley National Laboratory
I.
Authorized Personnel
Profess.
Admin.
Total
Number of Authorized Personne
5
1
6
(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
Anticiapated Additions**
Estimated Separations**
End of Period
1
4
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
5
5
5 Lab 9/30/0
Hours in the period
C=2080
520
520
520
520
520
Sub-Total
10400
2600
2600
2600
2600
Other Resources:
Overtime
Contract Labor/Interns
400
100
300
0
0
Recharge In or (Out)
Admin. & Other
0
0
0
0
0
Sub-Total
400
100
300
0
0
Gross Available Hours
10800
2700
2900
2600
2600
Less Non-Controllable Hours
1500
375
375
375
375
Non-Controllable Percent
13.89%
13.89%
12.93%
14.42%
14.42%
Total Net Available Hours
(1)
9300
2325
2525
2225
2225
(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
Lawrence Berkeley National Laboratory
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%
6%
594
149
199
149
99
Professional Development
2--5%
5%
465
116
166
116
66
Other
0--3%
2%
186
47
47
47
47
Total Indirect Hours
1245
311
411
311
211
Total Indirect Percent
15%
13.39%
13.39%
13.39%
16.29%
13.99%
9.49%
Direct Hours
Audit Program
Planned Audits - Current Year
34%
3200
800
850
750
800
Planned Carryforward Audits
0%
0
0
0
0
0
Suppl. Audits - Current Year
10%
10%
892
223
223
223
223
Total Audit Program
4092
1023
1073
973
1023
Total Audit Percent
40--60%
44.00%
44.00%
44.00%
42.50%
43.73%
45.98%
Advisory Services
Consultations/Spec. Projects/Appendix F
13%
1177
294
294
294
294
Systems Dev., Reengineering Teams, Etc.
2%
186
47
47
47
47
Internal Control & Accountability
3%
233
58
58
58
58
External Audit Coordination
5%
487
122
172
72
122
IPA, COI & Other
Total Advisory Services
2083
521
571
471
521
Total Advisory Percent
10--25%
22.39%
22.39%
22.39%
22.60%
21.15%
23.40%
Investigations--Hours
15%
1395
349
349
349
349
Investigations--Percent
10--20%
15.00%
15.00%
15.00%
13.81%
15.67%
15.67%
Audit Support Activities
Audit Planning
2.5%
233
58
58
58
58
Audit Committee Support
1.0%
93
23
23
23
23
Systemwide Audit Support
0.5%
46
12
12
12
12
Computer Support
0.5%
47
12
12
12
12
Quality Assurance
0.7%
67
17
17
17
17
Total Audit Support
485
121
121
121
121
Total Audit Support Percent
5--10%
5.22%
5.22%
5.22%
4.80%
5.45%
5.45%
Total Direct Hours
8055
2014
2114
1914
2014
Total Direct Percent
85%
86.61%
86.61%
86.61%
83.71%
86.01%
90.50%
Total Net Available Hours
(1)
9300
2325
2525
2225
2225
Total Net Available Percent
(2)
100%
100.00%
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
Lawrence Berkeley National Laboratory
High Risk?
Planned
Primary
Additional
Name/Title of Audit
Yes or No
Hours
Index Code
Index Code(s)
Carryover--(WIP)
Subtotal Carryover
0
New Audits
Application Review - PeopleSoft (Human Resources)
Yes
300
G.g.01
Work for Others -Sponsored Projects
Yes
300
E.l.05
Conference Administration
Yes
300
A.b.01
Billing and Receivables
Yes
300
E.b.01
Cost Allowability - FY 2000
Yes
300
J.b.05
Maintenance
Yes
300
D.d.02
Bank Account
and Administration
Yes
300
E.d.01
Administrative Controls - Biosciences
Yes
400
J.a.00.03
Administrative Controls - Computing Sciences
No
400
J.a.00.01
Capital Planning and Budgeting
No
300
D.a.01
Subtotal New Audits
3200
Total Plan Audits
(1)
3200
Planned Advisory Services
Appendix F
No
400
J.b.01
Systems Software Review
Yes
150
G.g.03
Third Party Administrative Controls
Yes
150
E.j.03
Unplanned Advisory Services
1383
Total Advisory Services
(2)
2083
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)
LBNL 2001 Audit Plan.xls7/24/00
UNIVERSITY OF CALIFORNIA
SCHEDULE 4
INTERNAL AUDIT PLAN STATISTICS
FY 2001
Lawrence Berkeley National Laboratory
Annual
I
Coverage of High Risk*
Hours
Number
Goal
In Planned:
Audits
2500
8
Advisory Services
300
2
Investigations
Total
2800
10
Percentage
N/A
100
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
Advisory Services
400
4
Investigations
Total
400
4
Percentage
N/A
40%
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
300
9%
B
Development & External Relations
C
Environmental Safety and Security
D
Facilities, Construction & Maintenance
600
19%
E
Financial Management
900
28%
F
Human Resources & Benefits
300
9%
G
Information & Communications
H
Campus Research Departments & Instruction
I
Health Sciences Research, Instruction & Clinical Services
J
Lab Research Programs & Processes
1100
34%
K
Office of the President
Total
3200
100.00%
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