Report 2012-113 Recommendation 9 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 #9 To: Long Beach, California State University

To ensure that it sets self-supported fees for extended education in accordance with state law and Executive Order 1054, CSU Long Beach should immediately take the following action: revise its methodology for calculating the direct allocations component of its fees for extended education programs and base the calculation on direct costs that can be readily assigned to the programs and indirect costs that have been identified in its approved cost allocation plan.

Agency Response*

The College of Continuing and Professional Education has evaluated several models and developed a methodology for calculating direct allocations and a cost allocation plan that identifies and assigns indirect costs to the extended education programs.

Supporting Documentation:

Revised methodology for calculating direct allocations and a revised cost allocation plan that identifies and assigns indirect cost to our extended education programs. The assignment of indirect cost follows the audit recommendation of basing the allocation on a program's total direct costs. (Attachment B)

  • Response Type†: 1-Year
  • Completion Date: December 2014
  • Response Date: December 2014

California State Auditor's Assessment of Status: Fully Implemented


Agency Response*

The College of Continuing and Professional Education has evaluated several models and developed a methodology for calculating direct allocations and a cost allocation plan that identifies and assigns indirect costs to the extended education programs. The College of Continuing and Professional Education is reviewing this methodology with the CSU Long Beach management to ensure all appropriate direct and indirect costs are covered.

  • Response Type†: 6-Month
  • Estimated Completion Date: December 10, 2014
  • Response Date: June 2014

California State Auditor's Assessment of Status: Partially Implemented


Agency Response*

Three models have been developed and are under review for accuracy and reasonableness. Expectations are to have an agreed upon model implemented by June 1, 2014.

  • Response Type†: 60-Day
  • Estimated Completion Date: June 1, 2014
  • Response Date: February 2014

California State Auditor's Assessment of Status: Partially Implemented


All Recommendations in 2012-113

†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.


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