Report 2012-113 Recommendation 24 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 #24 To: University, California State

To ensure that campuses spend their CERF trust account fund balances appropriately, the Chancellor's Office should immediately take the following action: direct its internal audit staff to periodically review the campuses' extended education course and program expenditures.

60-Day Agency Response

At the January 28-29, 2014 Board of Trustees meeting, the board approved an internal audit of Continuing Education. The proposed audit scope will include review of the processes for administration of continuing education and extended learning operations as self-supporting entities; budgeting procedures, fee authorizations, and selection and management of courses; faculty workloads and payments to faculty and other instructors; enrollment procedures and maintenance of student records; and reporting of continuing education activity and maintenance of Continuing Education Revenue Fund contingency reserves.

• Completion Date: January 2014
• Response Date: February 2014

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

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All Recommendations in 2012-113

Agency responses received are posted verbatim.