Report 2012-113 Recommendation 31 Responses

Report 2012-113: California State University's Extended Education: It Is Unclear Whether Supplanting Occurred, and Campuses Did Not Always Document Their Adherence to Laws, Policies, and Procedures (Release Date: December 2013)

Recommendation #31 To: Long Beach, California State University

To strengthen its oversight of payments made from the CERF trust account, CSU Long Beach should immediately take the following action: develop and retain partnership agreements that reflect the campus partners' allocation percentages.

1-Year Agency Response

The College of Continuing and Professional Education has developed a Memorandum of Understanding (MOU) template between CCPE and the campus partners that clearly indicates the indirect costs incurred by the campus partner in support of a credit program will be covered through the development of an indirect cost pool and assigned to a program using the direct cost allocation method. Please refer to Recommendation #9 for details on the campus partners cost pool development and assignment to programs. Additionally, a unique record identifier has been created in the campus fiscal record retention schedule.

Supporting Documentation: Attachments B, D-1, D-2 and F

California State Auditor's Assessment of 1-Year Status: Fully Implemented

6-Month Agency Response

A new partnership template has been developed. The methodology is now being reviewed with the CSU Long Beach management. Corrective action is still in progress.

California State Auditor's Assessment of 6-Month Status: Partially Implemented

60-Day Agency Response

The CCPE is developing a new partnership agreement template that will clearly reflect partner allocation percentages. The CCPE will also ensure all partnership agreements with campus partners are retained.

California State Auditor's Assessment of 60-Day Status: Partially Implemented

All Recommendations in 2012-113

Agency responses received are posted verbatim.