2016-130 Audit Scope and Objectives

University of California Office of the President—Administrative Expenditures

The audit by the California State Auditor will provide independently developed and verified information related to the administrative functions of the University of California Office of the President (UCOP), and will include, but not be limited to, the following:

  1. Review and evaluate the laws, rules, and regulations significant to the audit objectives.
  2. Identify the number and cost of UCOP staff—and any other costs related to its administrative functions—over at least the past five fiscal years. Obtain and assess the methods that UCOP uses to determine its budget and staffing levels. Determine what factors have influenced UCOP's budget and staffing levels over at least the past five fiscal years.
  3. Identify whether any organizational restructuring has taken place at UCOP over at least the past five fiscal years. Assess how these changes affected UCOP's budget and funding structure and whether these changes have met the goals of the restructuring, such as budget transparency and simplifying the overall funding structure.
  4. Assess the methods that UCOP uses to determine the budget and staffing levels for systemwide initiatives. Determine whether budget and staffing decisions for systemwide initiatives affect other areas of UCOP's budget and staffing levels.
  5. Review a selection of position descriptions, job duty statements, and salaries over at least the past five fiscal years to assess whether the number of staff employed at UCOP, and their respective cost, is justified. Review the reasonableness, in terms of cost and need, of the services that UCOP provides to the campuses.
  6. For a selection of University campuses, to the extent possible, over at least the past five fiscal years, determine the following:
    1. The total cost and staffing levels related to administrative activities.
    2. Whether there is a correlation between changes in campus administrative activities, including budget and staffing levels, with changes in UCOP's administrative activities.
    3. If applicable, the number and type of administrative functions that are duplicative of UCOP's functions, and the cost of those duplicative functions at the campus and UCOP.
  7. Assess whether the oversight provided by UCOP ensures that campuses spend funds in accordance with legislative, statewide, and/or University priorities.
  8. To the extent possible, compare administrative costs and functions at UCOP with those of comparable public universities.
  9. Review and assess any other issues that are significant to the audit.

California State Auditor's Office