Several member of the Board of Trustees have asked the UK internal audit office to "look into" what the University is doing in terms of promoting sustainability on the University of Kentucky campus. They expressed concerned about the use of funds generated by the "green fee" charge to UK students each semester and administered by the Student Sustainability Council. They were also interested in the Sustainability Challenge Grant program that is a collaborative effort of the President's Sustainability Advisory Committee, the Tracy Farmer Institute for Sustainability and the Environment and the Office of Sustainability. They have requested a report by March 2, 2020.

As part of the internal audit staff, you have been assigned to develop the engagement plan using the approach in Chapter 9 of the text (Raaum, Morgan, and Waring. Performance Auditing: Measuring Inputs, Outputs, and Outcomes, 3rd edition, Internal Audit Foundation, 2016). Document your plan in the Design Matrix Form below (see Exhibits 9-3 and 9-4). You are free to make assumption if the information is not available.

You might also find IIA Public Sector Practice Guide: Auditing Grants in the Public Sector a useful reference.

Information about Sustainability on the UK campus can be found at the following sites. This includes mission and governing documents, committee meeting minutes, process descriptions, etc.

Sustainability

http://www.uky.edu/sustainability/

Student Sustainability Council

http://www.uky.edu/sustainability/student-sustainability-council

Sustainability Challenge Grant program

http://www.uky.edu/sustainability/sustainability-challenge-grants

President's Sustainability Advisory Committee

http://www.uky.edu/sustainability/presidents-sustainability-advisory-committee

Design Matrix Form

EngagementTitle:

1. Audit subject:

2.Report date:

3. Report recipient:

4. Issue underlying the audit:

5. Performance aspects:

6. Finding elements:

7. Audit focus ():

8. Design strategy:

9. Audit scope

10. Constraints and limitations on what we can say:

11. Test audit plan:

Detailed Matrix

Objectives

Data

Needs

Data Collection and

Analysis

Data

Quality