LBNL FY 2001-2002 AUDIT PLAN

UNIVERSITY OF CALIFORNIA INTERNAL AUDIT PLAN 2001-02 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. One of the five FTE will be on a reduced schedule of 70%. 300 direct hours have been budgeted for contract labor. Non-controllable hours at 15% 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 and one planned carry forward audit under the program. Of the 11 audits, 6 cover core areas and 8 are in the top ten high-risk areas. We anticipate completion of these new audits at the end of FY2002. To provide coverage for the rest of the high-risk areas, we will work directly with the relevant functions in an advisory capacity. 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. Also included under consultations is Safety Programs, one of the top ten high-risk areas and Fleet Management, which ranked in the 11-20 range. 5. Investigations – Total ...