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.
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
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.
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.
Agency responses received are posted verbatim.