2017-2018 Audit Plan

UC Davis Main Campus Audit Engagements

Accounts Payable – This review will focus on internal controls surrounding purchase orders.  An area of particular focus will be assessing the risks involving confirming purchase orders and split purchase orders.

 

Campus Data Warehouse (CDW) IT Operations – The CDW contains instruction related data on students, courses and instructors.  This review will focus on IT operations and data security controls being used to manage the CDW platform, and will assess whether there are opportunities to improve IT services.

 

Financial Aid – This audit will focus on undergraduate financial aid operations in the Financial Aid and Scholarships office.  We will review processes and internal controls designed to ensure compliance with university and Department of Education regulations and requirements.

 

Student Accounting –. Student Accounting is responsible for assessing, billing and collecting student tuition and fees, which represent a significant portion of university fund sources.  This audit will review internal controls surrounding the assessment, billing, and collecting of student tuition and fees.

 

Temporary Employment Services (TES) – TES places employees with clerical/administrative, service, and other specialized skills in university departments that need temporary support staff.  A FY17 audit project revealed that expanded use of TES staff may represent a means for campus units to improve efficiency and/or realize cost savings by, for example, having TES staff process lower risk transactions.  This review will assess the efficiency and effectiveness of the business operations of TES.

 

Vet Med Teaching Hospital (VMTH) – This audit will focus on the business operations of the VMTH.  After conducting our risk assessment, we will review the efficiency and effectiveness of VMTH operations deemed to be of highest risk.   

UC Davis Main Campus Advisory Engagements

Academic Affairs Administrative Review – This review will assess internal controls over financial and administrative processes within the Vice Provost’s office such as appropriate separation of duties. Financial performance of Academic Affairs over the past 5 years will also be assessed.  Through interviews with key administrative personnel we will evaluate the current state of operations and key inherent risks facing Academic Affairs as well as how those risks impact administrative operations. We will also evaluate Academic Affairs’ efforts to promote diversity.

 

Aggie Surplus – Aggie Surplus sells excess equipment, supplies, furniture and property to the general public and university departments.  It allows departments to buy needed items at a cost savings, dispose of excess property, and generate additional funds.  This review will assess the efficiency and effectiveness of the business operations of Aggie Surplus.

 

Campus Committees - AMAS serves on a number of advisory committees charged with activities such as providing input and monitoring of campus efforts on assessment of controls, accountability, risk management and compliance.

 

Counseling Services – The Counseling Services department within Student Health and Counseling Services provides individual, group, academic, emotional, and career counseling services.  This review will assess the efficiency and effectiveness of the Counseling Services operations through means such as metrics; benchmarking; and review of processes to assess student satisfaction with services provided.

 

Office of Research Administrative Review–This review will assess internal controls over financial and administrative processes within the Vice Chancellor’s office such as appropriate separation of duties. Financial performance of the Office of Research over the past 5 years including the availability and commitments against discretionary funds, and research funding will also be assessed.  Through interviews with key administrative personnel we will evaluate the current state of operations and key inherent risks facing the Office of Research as well as how those risks impact administrative operations. We will also evaluate efforts to promote diversity in the Office of Research.

UC Davis Health Audit Engagements

Cancer Center – This review will assess internal controls over financial and administrative processes within the Cancer Center. Financial performance of the Cancer Center over the past 5 years will also be assessed.  Through interviews with key administrative personnel we will evaluate the current state of operations and key inherent risks facing the Cancer Center as well as how those risks impact administrative operations.

 

Claim Denial Management – This review will focus on the policies, procedures and practices related to reporting on, analyzing and addressing root causes of claims denials. 

 

Charge Router – This review will assess processes and controls in place to ensure work queues and error pools associated with the Epic charge router are being addressed.

 

Department of Radiology – This review will assess internal controls over financial, administrative and operational processes within the Department of Radiology. Specific areas of emphasis will be determined by our risk assessment, and could include one or more of the following: charge capture, reconciliations between Radiant and Epic Resolute, registration and pre-authorizations, scheduling and/or collection of co-payments.

 

Emergency Room – This review will assess internal controls over financial, administrative and operational processes within the Emergency Room. Specific areas of emphasis will be determined by our risk assessment, and could include one or more of the following:  patient registration and processing interval; collection procedures; charge controls; supplies and equipment; contracted physicians; safeguarding of patient valuables; payroll/time and attendance; and/or, processes in place to ensure EMTALA compliance.

 

Environmental Health and Safety – UCDH Environmental Health and Safety is responsible for Occupational Safety, Health Physics, Emergency Preparedness and Hazardous Materials Management, along with other activities to protect the safety of employees and students at UCDH.  This review will encompass financial management and administrative practices within EH&S, as well as evaluate one or more high risk activities performed by the unit.

 

Epic Cashiering – This review will assess internal controls over the collection, recording and reconciliation of cash/cash equivalents in the Epic environment.

 

Food and Nutrition Services – This review will assess internal controls over financial, administrative and operational processes within Food and Nutrition Services.   Specific areas of emphasis will be determined by our risk assessment, and could include:  food safety, meal delivery, food waste, and/or café or cafeteria operations.

 

Pharmacy – This review will assess internal controls over financial, administrative and operational processes within the Pharmacy.  Specific areas of emphasis will be determined by our risk assessment, and could include: purchasing and receiving, contract administration, inventory control, drug distribution, charge capture, controlled substances, security, employee prescription purchases, information systems and/or outpatient pharmacy operations.

 

Vendor On-Site Monitoring – This review will assess the processes and systems used to monitor compliance with policies, procedures and regulations governing vendor interaction with UCDH units and personnel

 

Volunteers –Volunteer Services facilitates screening and placement of volunteers at UCDH.  Volunteers can be as young as 16 years old, and are required to submit to a background check prior to beginning volunteer activities as well as meet other specific requirements.  This audit will focus on the will focus on the policies, procedures and practices in place to provide oversight for and management of volunteers at UCDH.

 

Write-Off Accounts – This review will focus on the policies, procedures and practices surrounding accounts receivable write-offs.  Specific areas of emphasis will be determined by our risk assessment, and could include: collection efforts (including use of collection agencies), approval of write-offs, automatic write-offs and/or reinstatement of accounts receivable.

UC Davis Health Advisory Engagements

Basic Science Departments – This review will analyze funding sources for the basic science departments at UCDH, with a focus on comparison of funding for compensation between the departments.  

 

UCD Health Administrative Review – The purpose of this review will be to identify the highest strategic and operational risks facing the UCDH from an administrative and financial perspective and assess the existing strategies to mitigate those risks. As part of our review, we will survey executive management opinions on UCDH accomplishments and opportunities for growth and improvement, analyze the financial results of UCDMC operations and cash flow monitoring from FY2013 through FY2017, evaluate SOM discretionary funds management, and reviewed UCDMC/UCDMG performance and patient satisfaction measures.

 

UCD Health Committees - AMAS participates on several committees charged with a variety of activities including overseeing privacy and security compliance and UCDH operations/facilities compliance; overseeing compliance with rules and regulations regarding professional fee billing and the Executive Compliance Committee at UCDH.

Combined Campus and Health Audit Engagements

Police and Fire IT Operations – Review of IT operations and data security controls for the Police and Fire Departments to determine if adequate security controls are in place to protect the IT infrastructure and data, and if there are opportunities to improve IT services.

 

UCD/UCDH E-mail Practices and Security – This audit will assess UCD email governance and support practices and their resulting impact on IT operations at the Campus and UCDH.

Combined Campus and Health Advisory Engagements

ACL Analytics and Transition – AMAS will be utilizing ACL to obtain and analyze data for various projects throughout the year.  This project will provide the resources to develop and catalog the ACL scripts for use in current and future projects and potential continuous controls monitoring projects.  Additionally, AMAS will be developing ACL expertise in additional staff during FY18.

 

External Audit Coordination – AMAS is responsible for the external audit coordination function.  In addition to guiding departments through audits performed by outside concerns such as funding agencies, AMAS also gathers data to facilitate and expedite the external reviews.

 

Faculty Start-Up Funds –.Across the university’s schools and colleges, deans’ offices use several different methodologies for allocating faculty start-up funds.  For example, some schools/colleges hold start-up funds centrally while others push funds down to faculty member accounts.  This project will rely on data mining and interviews to review, consolidate, and report on campus practices regarding faculty start-up funds.

 

IT Committees – AMAS participates in various IT related committees, including the cyber-safety risk assessment committee, and the IT security committee.

 

Law Fellow Development - Each year AMAS employs a Law Fellow who works as a member of the AMAS team on group and independent projects.  These hours are for the work performed by the Law Fellow.

 

Quest (McClellan) Data Center – UCD Health and UC Davis have enhanced their IT services being delivered by the Quest Data Center.  UCD Health is dependent on the Quest Data Center as back-up to the Quincy, Washington Data Center while UC Davis campus units are moving critical business functions to Quest.  This review will emphasize the operational and security controls being used to manage the Quest Data Center.

UC Systemwide Audit Engagements

Annual Report of Executive Compensation (AREC) – The AREC review is conducted every year as requested by the Office of the President.  The AREC report prepared by the campus will be reviewed for completeness and accuracy.

 

Chancellor’s Expenses (BFB G-45) – The G-45 review is conducted every year as requested by the Office of the President. We will review the annual fiscal and tax year reports of expenses incurred on behalf of the Chancellor.  Business and Finance Bulletin G-45, “Implementing Requirements on Expenses Incurred in Support of Official Responsibilities of the President and Chancellors” requires these annual reports.

 

Fair Wage/Fair Work – The Fair Wage/Fair Work Plan, effective October 1, 2015, reserves the UC’s right to perform interim audits to ensure compliance with the initiative.  This audit will focus on both campus and health system contracts and includes a review of an annual audit that is performed on select contracts by third parties.

 

Outside Professional Activities - Assess systems, processes and dissemination of information to ensure full disclosure, authorization and appropriateness of outside professional activities.