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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