Report 2015-107 Recommendation 16 Responses

Report 2015-107: The University of California: Its Admissions and Financial Decisions Have Disadvantaged California Resident Students (Release Date: March 2016)

Recommendation #16 To: University of California

To determine if the campuses are using funds to further the goals of the University of California system and the Legislature, the Office of the President should begin regularly monitoring and analyzing how campuses are using both state funds and nonresident supplemental tuition. If, after the close of the fiscal year, the Office of the President determines that campuses are not using state funds and/or nonresident supplemental tuition in accordance with those goals, the Office of the President should take steps to correct the campuses' spending decisions as soon as possible.

Agency Response*

The Financial Planning & Analysis ("FP&A") unit has developed a prototype analytical tool and report for use in analyzing core funds expenditures at each UC campus during the past three years. The tool and report have the potential to provide useful information about trends in spending by function and by expense type to identify any significant year-to-year variances and to ensure that core funds are used in a manner consistent with the University's core mission. Upon final testing and review of the tool, UCOP staff will use it to conduct annual analyses to better understand spending patterns at each campus and to identify issues or trends for discussion with campus budget staff as necessary. For material variances, staff will consult with campuses to better understand the reasons for the variance, and recommend any action for future changes, if applicable. Staff will begin using this tool and reporting template beginning in early 2018 to review expenditures through FY2017.

  • Response Type†: Annual Follow Up
  • Estimated Completion Date: April 2018
  • Response Date: November 2017

California State Auditor's Assessment of Status: Pending


Agency Response*

The Financial Planning and Analysis unit has been tasked with developing models for tracking and evaluating campus expenditures from core funds as a whole, including State General Funds, UC General Funds, and tuition and fees. The models would be reviewed by campuses and UCOP in order to create a standardized "dashboard" (or dashboards) to enable meaningful analyses of campus expenditures over time and differences in expenditures across campuses. The FP&A unit is only just beginning their work on this. Because developing a framework for monitoring and evaluating expenditures will be a consultative effort, the UC anticipates a September 2017 delivery date.

  • Response Type†: 1-Year
  • Estimated Completion Date: September 2017
  • Response Date: March 2017

California State Auditor's Assessment of Status: Pending

We look forward to reviewing the "dashboard" upon its completion. Work is ongoing by the university, so the pending assessment will remain unchanged.


Agency Response*

The Office of the President will develop and implement a process to regularly evaluate campus expenditures from core funds - State General Funds, Nonresident Supplemental Tuition, other UC General Funds, and student tuition and fees - and will continue to take appropriate measures to ensure that those expenditures are aligned with the University's core missions.

  • Response Type†: 6-Month
  • Estimated Completion Date: September 2017
  • Response Date: August 2016

California State Auditor's Assessment of Status: Pending


Agency Response*

The Office of the President will develop and implement a process to regularly evaluate campus expenditures from core funds - State General Funds, Nonresident Supplemental Tuition, other UC General Funds, and student tuition and fees - and will continue to take appropriate measures to ensure that those expenditures are aligned with the University's core missions.

  • Response Type†: 60-Day
  • Estimated Completion Date: September 2017
  • Response Date: May 2016

California State Auditor's Assessment of Status: No Action Taken

We asked the university whether it has begun this process and why it believed the process would take until September 2017 to implement. The university subsequently stated that its initial 60-day response provided sufficient information. Because the university did not provide any specifics as to what steps it intends to take or when it will begin to develop the process, we consider the university to have taken no action on this recommendation.


All Recommendations in 2015-107

†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