Report 2012-113 Recommendation 30 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 #30 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: review and document the appropriateness of the campus partners' allocation percentages using current data and, if needed, adjust the percentages.

1-Year Agency Response

Pre-audit, the campus partners shared a percentage of revenue to offset the indirect cost they incurred to support a program.

Based on the audit Recommendation #9, we now have a revised cost allocation plan. The campus partner indirect costs incurred to support a program are now contained within an indirect cost pool (called Campus Partner Overhead) and assigned to a program using the auditor's recommended direct cost allocation method.

Supporting Documentation: Attachment B

  • Completion Date: December 2014
  • Response Date: December 2014

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

6-Month Agency Response

Corrective action still in progress.

  • Estimated Completion Date: December 10, 2014
  • Response Date: June 2014

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

60-Day Agency Response

The CCPE is currently reviewing campus partner allocation percentages to ensure that the rates are appropriate. A draft analysis will be completed in the coming months. Numerous meetings will need to be conducted with partners to conclude the final analysis and agreement on potential adjustments.

  • Estimated Completion Date: June 1, 2014
  • Response Date: February 2014

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

All Recommendations in 2012-113

Agency responses received are posted verbatim.