Integrated CSU Administrative Manual

CSU POLICY

Section:  SPONSORED PROGRAMS ADMINISTRATION

Section 11000 Policies

Policy Number:  11000.008.000

Policy Title: Audit Monitoring & Resolution

Policy Effective Date: December 1, 2011

Last Revision Date: December 1, 2011


(see revision history)

POLICY OBJECTIVE

It is the policy of the California State University (CSU) to have a system for compliance assessment and audit that demonstrates that the institution complies with federal, state, institutional, and other sponsor regulations and policies.

 

POLICY STATEMENT

The campus President or designee must ensure that the campus:

  • Has a procedure for ongoing review of its finances, compliance with its administrative directives, and conformance with governmental laws and regulations.
  • Complies with government auditing requirements with respect to its federal programs or other sponsor requirements.
  • Develops and implements corrective action plans in response to audit findings or recommendations.
  • Alerts the Chancellor’s Office Sponsored Programs Director of potential findings that challenge the adequacy of a system-wide policy or indicates a risk or concern that may have systemic implications.
  • Submits to the Chancellor’s Office findings or recommendations meeting the following criteria:
    • Challenges the adequacy of a system-wide policy.
    • Indicates a risk or concern that may have systemic implications.
  • Submits the A-133 Single Audit Report to the Chancellor’s Office on an annual basis and evidence of implementation of corrective action plans, if applicable.

Chancellor’s Office Sponsored Programs Administration will maintain adequate procedures to:

  • Monitor findings and recommendations submitted for review by campuses
    • Annual A-133/Single Audit: Review the implementation status of corrective action plans developed by campus management.
    • Systemwide Policy Issues:  In consultation with campus sponsored programs administration office directors, coordinate the development and revision of sponsored programs policies and the development of tools and training materials to improve internal controls of systemwide sponsored programs.

Benjamin F. Quillian
Executive Vice-Chancellor/Chief Financial Officer

Date: October 31, 2011




APPLICABILITY AND AREAS OF RESPONSIBILITY

 

REVISION HISTORY

  • February 28, 2014 (Annual Review conducted with no change to policy.) 

RESOURCES AND REFERENCE MATERIALS

Useful Guidelines:

N/A

Related Principles:

  • Council on Governmental Relations (COGR) - Management Practices Document - Principles: http://www.cogr.edu/ (some documents may require log-in)
  • Committee of Sponsoring Organizations, Internal Control Framework (COSO) -www.coso.org
  • National Association of College and University Business Officers (NACUBO) -www.nacubo.org
  • National Science Foundation (NSF) - www.nsf.gov
  • US Department of Health and Human Services (DHHS) - www.dhhs.gov
  • National Institutes of Health (NIH) - www.nih.gov
  • AOA – RAC Subcommittee – www.csuaoa.org (log-in required)

Sound Business Practices:

 

Laws, State Codes, Regulations and Mandates:

COGNIZANT OFFICE(S)

CO Manager:

Ms. Sue DeRosa 
Director, Sponsored Programs
CSU Office of the Chancellor
sderosa@calstate.edu

Subject Expert:

Mr. Jeff Wilson (Author)
jeff.wilson@sonoma.edu

Ms. Sue DeRosa
sderosa@calstate.edu

Ms. Melissa Mullen
mrmullen@calpoly.edu

 

Affinity Group:

RAC, CCRO, FOA, CABO

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