Report 2010-105 Recommendation 1 Responses

Report 2010-105: University of California: Although the University Maintains Extensive Financial Records, It Should Provide Additional Information to Improve Public Understanding of Its Operations (Release Date: July 2011)

Recommendation #1 To: University of California

To address the variations in per student funding of its campuses, the university should complete its reexamination of the base budgets to the campuses and implement appropriate changes to its budget process. As part of its reexamination of the base budget, it should:
Identify the amount of general funds and tuition budget revenues that each campus receives for specific types of students (such as undergraduate, graduate, and health sciences) and explain any differences in the amount provided per student among the campuses.
Consider factors such as specific research and public service programs at each campus, the higher level of funding provided to health sciences students, historical funding methods that favored graduate students, historical and anticipated future variations in enrollment growth funding, and any other factors applied consistently across campuses.
After accounting for the factors mentioned above, address any remaining variations in campus funding over a specified period of time.
Make the results of its reexamination and any related implementation plan available to stakeholders, including the general public.

Agency Response*

The University has fully implemented this recommendation, effective with the 2016-17 campus allocations of State General Funds.

The formula and weights used by the University to determine campus allocations are described in the Systemwide Budget Manual, which is available at http://www.ucop.edu/operating-budget/budgets-and-reports/other-resources/index.html.

Final campus allocations showing equal funding on a weighted per-student budgeted enrollment basis are attached. The first page shows the incremental funding available for distribution in 2016-17. The second page shows the resulting total funding per campus, weighted budgeted enrollment at each campus, and the resulting (equal) funding level per student at each campus ($7,153).

  • Response Type†: Annual Follow Up
  • Completion Date: January 2017
  • Response Date: October 2017

California State Auditor's Assessment of Status: Fully Implemented


Agency Response*

Since the University's previous annual response to this recommendation, the timeline for implementing the rebenching of State funds was accelerated. The University will complete the implementation phase-in in 2016-17. In subsequent years, State funds allocated to campuses on a per-student basis will be adjusted annually to reflect changes in budgeted levels of enrollment at each campus.

  • Response Type†: Annual Follow Up
  • Estimated Completion Date: January 2017
  • Response Date: October 2016

California State Auditor's Assessment of Status: Not Fully Implemented


Agency Response*

The implementation of rebenching of State funds is in its fourth year and is continuing on track as planned. We estimate that it will take six years in total to complete the rebenching effort based on certain expectations of future funding levels from the State.

  • Response Type†: Annual Follow Up
  • Estimated Completion Date: 6/30/2018
  • Response Date: September 2015

California State Auditor's Assessment of Status: Not Fully Implemented


Agency Response*

The implementation of rebenching of State funds is in its third year and is continuing on track as planned. We estimate that it will take six years in total to complete the rebenching effort based on certain expectations of future funding levels from the State.

  • Response Type†: Annual Follow Up
  • Estimated Completion Date: 6/30/2018
  • Response Date: October 2014

California State Auditor's Assessment of Status: Not Fully Implemented


Agency Response*

As the University's July 26, 2012 response states, a systemwide work group consisting of Chancellors and other campus and Office of the President leadership, and faculty met for nearly a year to review the distribution of State funds across the system. It issued a set of recommendations that has been shared publicly; the basics of these recommendations were described in UC's response to BSA. These recommendations will be implemented over a multi-year period, the first phase of which was initiated in allocations associated with the 2012-13 fiscal year. It was the preference of the systemwide taskforce to use new and incremental State funding to achieve the rebenching of State funds. The length of time to complete this process depends entirely on the future of funding increases from the State.

  • Response Type†: Annual Follow Up
  • Estimated Completion Date: Indeterminate
  • Response Date: October 2013

California State Auditor's Assessment of Status: Not Fully Implemented


Agency Response*

As the University's July 26, 2012 response states, a systemwide work group consisting of Chancellors and other campus and Office of the President leadership, and faculty met for nearly a year to review the distribution of State funds across the system. It issued a set of recommendations that has been shared publicly; the basics of these recommendations were described in UC's response to BSA. These recommendations will be implemented over a multi-year period, the first phase of which was initiated in allocations associated with the 2012-13 fiscal year. It was the preference of the systemwide taskforce to use new and incremental State funding to achieve the rebenching of State funds. The length of time to complete this process depends entirely on the future of funding increases from the State.

  • Response Type†: Annual Follow Up
  • Estimated Completion Date: Unknown
  • Response Date: October 2012

California State Auditor's Assessment of Status: Not Fully Implemented


All Recommendations in 2010-105

†Response Type refers to the interval in which the auditee is providing the State Auditor with their status in implementing recommendations made in an audit report. Auditees must submit a response regarding their progress in implementing recommendations from our reports at three intervals from the release of the report: 60 days, six months, and one year or subsequent to one year.

*Agency responses received after June 2013 are posted verbatim.


Report type

Report type
















© 2013, California State Auditor | Privacy Policy | Conditions of Use | Download Adobe PDF Reader