Audit 301108

FY End
2023-06-30
Total Expended
$2.59B
Findings
16
Programs
119
Organization: California State University (CA)
Year: 2023 Accepted: 2024-03-29
Auditor: Kpmg LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
390208 2023-001 Significant Deficiency - L
390209 2023-001 Significant Deficiency - L
390210 2023-001 Significant Deficiency - L
390211 2023-001 Significant Deficiency - L
390212 2023-002 Significant Deficiency Yes L
390213 2023-002 Significant Deficiency Yes L
390214 2023-002 Significant Deficiency Yes L
390215 2023-002 Significant Deficiency Yes L
966650 2023-001 Significant Deficiency - L
966651 2023-001 Significant Deficiency - L
966652 2023-001 Significant Deficiency - L
966653 2023-001 Significant Deficiency - L
966654 2023-002 Significant Deficiency Yes L
966655 2023-002 Significant Deficiency Yes L
966656 2023-002 Significant Deficiency Yes L
966657 2023-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $1.18B Yes 1
84.063 Federal Pell Grant Program $1.03B Yes 1
84.038 Federal Perkins Loan Program $23.42M Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $22.86M Yes 0
84.033 Federal Work-Study Program $21.07M Yes 0
93.310 Trans-Nih Research Support $3.40M - 0
84.047 Trio_upward Bound $2.68M Yes 0
93.364 Nursing Student Loans $2.30M Yes 1
47.076 Education and Human Resources $2.08M - 0
84.425 Education Stabilization Fund $1.72M Yes 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $1.60M Yes 0
43.001 Science $1.52M - 0
93.658 Foster Care_title IV-E $1.23M - 0
84.365 English Language Acquisition State Grants $1.07M - 0
84.042 Trio_student Support Services $1.01M Yes 0
84.044 Trio_talent Search $868,343 Yes 0
84.103 Trio Staff Training Program $722,228 - 0
84.335 Child Care Access Means Parents in School $593,389 - 0
84.326 Special Education_technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $592,993 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $552,386 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $551,312 - 0
47.074 Biological Sciences $540,300 - 0
11.420 Coastal Zone Management Estuarine Research Reserves $518,147 - 0
12.630 Basic, Applied, and Advanced Research in Science and Engineering $478,965 - 0
93.732 Mental and Behavioral Health Education and Training Grants $469,597 - 0
93.837 Cardiovascular Diseases Research $442,995 - 0
84.217 Trio_mcnair Post-Baccalaureate Achievement $438,338 Yes 0
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $431,626 - 0
64.204 Veterans Legacy Grants Program $408,877 - 0
97.039 Hazard Mitigation Grant $408,311 - 0
47.049 Mathematical and Physical Sciences $326,008 - 0
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $320,082 - 0
16.575 Crime Victim Assistance $310,867 - 0
12.900 Language Grant Program $302,020 - 0
81.049 Office of Science Financial Assistance Program $295,276 - 0
93.307 Minority Health and Health Disparities Research $261,448 - 0
15.564 Central Valley Project Conservation Program $256,108 - 0
11.028 Connecting Minority Communities Pilot Program $246,902 - 0
93.859 Biomedical Research and Research Training $239,415 - 0
84.235 Rehabilitation Services Demonstration and Training Programs $239,009 - 0
47.050 Geosciences $223,376 - 0
45.163 Promotion of the Humanities_professional Development $200,179 - 0
12.U01 U.s. Department of Defense [not Classified Elsewhere] $176,287 - 0
16.922 Equitable Sharing Program $129,962 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $129,139 - 0
10.223 Hispanic Serving Institutions Education Grants $126,272 - 0
84.129 Rehabilitation Long-Term Training $120,942 - 0
93.600 Head Start $116,936 - 0
11.012 Integrated Ocean Observing System (ioos) $105,776 - 0
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $92,343 - 0
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $88,777 - 0
11.419 Coastal Zone Management Administration Awards $86,339 - 0
10.664 Cooperative Forestry Assistance $85,771 - 0
12.RD U.s. Department of Defense [not Classified Elsewhere] $82,754 - 0
93.866 Aging Research $81,537 - 0
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $81,355 - 0
81.RD MacHine Learning Based Model [not Classified Elsewhere] $76,941 - 0
47.070 Computer and Information Science and Engineering $75,089 - 0
93.242 Mental Health Research Grants $68,959 - 0
15.808 U.s. Geological Survey_ Research and Data Collection $67,207 - 0
45.161 Promotion of the Humanities_research $65,770 - 0
94.013 Volunteers in Service to America $62,680 - 0
93.865 Child Health and Human Development Extramural Research $58,835 - 0
59.075 Shuttered Venue Operators Grant Program $55,367 - 0
66.461 Regional Wetland Program Development Grants $54,893 - 0
93.855 Allergy, Immunology and Transplantation Research $53,808 - 0
47.075 Social, Behavioral, and Economic Sciences $53,343 - 0
12.431 Basic Scientific Research $51,469 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $51,172 - 0
11.478 Center for Sponsored Coastal Ocean Research_coastal Ocean Program $49,634 - 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $49,592 - 0
15.810 National Cooperative Geologic Mapping Program $46,547 - 0
21.017 Social Impact Partnerships to Pay for Results Act (sippra) (b) $42,074 - 0
84.382 Strengthening Minority-Serving Institutions $40,829 - 0
11.999 Marine Debris Program $34,553 - 0
93.399 Cancer Control $32,179 - 0
10.558 Child and Adult Care Food Program $31,450 - 0
93.RD Nih Infant and Toddler Toolbox [not Classified Elsewhere] $31,282 - 0
45.160 Promotion of the Humanities_fellowships and Stipends $29,934 - 0
81.RD Sensei [not Classified Elsewhere] $26,641 - 0
93.394 Cancer Detection and Diagnosis Research $25,883 - 0
84.367 Improving Teacher Quality State Grants $25,731 - 0
12.550 The Language Flagship Grants to Institutions of Higher Education $25,030 - 0
93.879 Medical Library Assistance $24,719 - 0
97.067 Homeland Security Grant Program $23,560 - 0
11.429 Marine Sanctuary Program $22,203 - 0
11.469 Congressionally Identified Awards and Projects $19,948 - 0
11.454 Unallied Management Projects $16,712 - 0
45.169 Promotion of the Humanities_office of Digital Humanities $16,476 - 0
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $14,425 - 0
43.008 Education $13,796 - 0
12.006 National Defense Education Program $13,712 - 0
47.041 Engineering $12,223 - 0
12.300 Basic and Applied Scientific Research $11,088 - 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $10,891 - 0
93.273 Alcohol Research Programs $10,792 - 0
11.417 Sea Grant Support $10,000 - 0
15.664 Fish and Wildlife Coordination and Assistance Programs $9,902 - 0
15.224 Cultural Resource Management $9,845 - 0
93.157 Centers of Excellence $9,371 - 0
93.575 Child Care and Development Block Grant $8,392 - 0
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $7,424 - 0
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $6,790 - 0
15.512 Central Valley Project Improvement Act, Title Xxxiv $6,659 - 0
94.006 Americorps $5,804 - 0
84.408 Postsecondary Education Scholarships for Veteran's Dependents $5,547 Yes 0
45.129 Promotion of the Humanities_federal/state Partnership $4,052 - 0
45.025 Promotion of the Arts_partnership Agreements $4,000 - 0
20.819 Ballast Water Treatment Technologies $2,846 - 0
93.121 Oral Diseases and Disorders Research $2,573 - 0
47.084 Nsf Technology, Innovation, and Partnerships $2,500 - 0
84.411 Investing in Innovation (i3) Fund $2,256 - 0
47.079 Office of International Science and Engineering $2,172 - 0
15.608 Fish and Wildlife Management Assistance $1,866 - 0
84.031 Higher Education_institutional Aid $1,718 - 0
45.164 Promotion of the Humanities_public Programs $1,231 - 0
10.699 Partnership Agreements $1,223 - 0
15.904 Historic Preservation Fund Grants-in-Aid $1,000 - 0
15.657 Endangered Species Conservation Ð Recovery Implementation Funds $539 - 0

Contacts

Name Title Type
JW7YN4NDAHC1 Tracey L. Richardson Auditee
5629514540 Spencer Endicott Auditor
No contacts on file

Notes to SEFA

Title: (1) General Accounting Policies: The information in the accompanying Schedule is prepared on the accrual basis of accounting and is also presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The University did not elect to use the 10% de minimis indirect cost rate as discussed in the Uniform Guidance Section 200.414. For all sponsored programs where indirect costs are allowed to be claimed, the rates approved by the University's cognizant agency were used. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the California State University (the University). The University does not consider itself a subrecipient of federal funds when those funds are received as payments for services rendered to individual auxiliary organizations mostly foundations, which are discretely presented component units in the basic financial statements of the University. Accordingly, these amounts are not reflected in the accompanying Schedule. For purposes of the Schedule, federal awards include all grants; and contracts entered into directly between the University and agencies and departments of the federal government and pass-through agencies. The awards are classified into program categories in accordance with the provisions of the Uniform Guidance.
Title: (2) Basis of Accounting Accounting Policies: The information in the accompanying Schedule is prepared on the accrual basis of accounting and is also presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The University did not elect to use the 10% de minimis indirect cost rate as discussed in the Uniform Guidance Section 200.414. For all sponsored programs where indirect costs are allowed to be claimed, the rates approved by the University's cognizant agency were used. The information in the accompanying Schedule is prepared on the accrual basis of accounting and presented in accordance with the requirements of the Uniform Guidance. Some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
Title: (3) Loan Programs Accounting Policies: The information in the accompanying Schedule is prepared on the accrual basis of accounting and is also presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The University did not elect to use the 10% de minimis indirect cost rate as discussed in the Uniform Guidance Section 200.414. For all sponsored programs where indirect costs are allowed to be claimed, the rates approved by the University's cognizant agency were used. Total loans outstanding under the Federal Perkins Loan Program and the Nursing Student Loan Program are $15,963,985 and $1,972,338, respectively, at June 30, 2023. The amounts included in the accompanying Schedule consist of the beginning balances of the loans, loans advanced to students during the year and the administrative cost allowance for the year ended June 30, 2023.
Title: (4) Administrative Cost Allowances Accounting Policies: The information in the accompanying Schedule is prepared on the accrual basis of accounting and is also presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The University did not elect to use the 10% de minimis indirect cost rate as discussed in the Uniform Guidance Section 200.414. For all sponsored programs where indirect costs are allowed to be claimed, the rates approved by the University's cognizant agency were used. Administrative cost allowances included in the accompanying Schedule is $2,240,909.
Title: (5) Indirect Cost Rate Accounting Policies: The information in the accompanying Schedule is prepared on the accrual basis of accounting and is also presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The University did not elect to use the 10% de minimis indirect cost rate as discussed in the Uniform Guidance Section 200.414. For all sponsored programs where indirect costs are allowed to be claimed, the rates approved by the University's cognizant agency were used. The University did not elect to use the 10% de minimis indirect cost rate as discussed in the Uniform Guidance Section 200.414. For all sponsored programs where indirect costs are allowed to be claimed, the rates approved by the University’s cognizant agency were used.

Finding Details

Criteria: The Code of Federal Regulations 34 CFR 690.83(b)(2), 34 CFR 682.610, 34 CFR 685.309, and 34 CFR 674.19 require institutes review, update, and certify student enrollment reporting roster on timely and accurate basis at both the campus and program level. Enrollment roster should be certified every 60 days or every other month. Condition and Context: We reviewed 6 in-scope campuses and a sample of 40 students who graduated, withdrew, or had a change in enrollment during the fiscal year. Of the 40 students tested, 6 students’ enrollment were not certified within the required 60 days period. Cause and Effect: The campus experienced major personnel changes in the registrar office and did not have adequate staffing in place to monitor the required procedures.
Criteria: The Code of Federal Regulations 34 CFR 690.83(b)(2), 34 CFR 682.610, 34 CFR 685.309, and 34 CFR 674.19 require institutes review, update, and certify student enrollment reporting roster on timely and accurate basis at both the campus and program level. Enrollment roster should be certified every 60 days or every other month. Condition and Context: We reviewed 6 in-scope campuses and a sample of 40 students who graduated, withdrew, or had a change in enrollment during the fiscal year. Of the 40 students tested, 6 students’ enrollment were not certified within the required 60 days period. Cause and Effect: The campus experienced major personnel changes in the registrar office and did not have adequate staffing in place to monitor the required procedures.
Criteria: The Code of Federal Regulations 34 CFR 690.83(b)(2), 34 CFR 682.610, 34 CFR 685.309, and 34 CFR 674.19 require institutes review, update, and certify student enrollment reporting roster on timely and accurate basis at both the campus and program level. Enrollment roster should be certified every 60 days or every other month. Condition and Context: We reviewed 6 in-scope campuses and a sample of 40 students who graduated, withdrew, or had a change in enrollment during the fiscal year. Of the 40 students tested, 6 students’ enrollment were not certified within the required 60 days period. Cause and Effect: The campus experienced major personnel changes in the registrar office and did not have adequate staffing in place to monitor the required procedures.
Criteria: The Code of Federal Regulations 34 CFR 690.83(b)(2), 34 CFR 682.610, 34 CFR 685.309, and 34 CFR 674.19 require institutes review, update, and certify student enrollment reporting roster on timely and accurate basis at both the campus and program level. Enrollment roster should be certified every 60 days or every other month. Condition and Context: We reviewed 6 in-scope campuses and a sample of 40 students who graduated, withdrew, or had a change in enrollment during the fiscal year. Of the 40 students tested, 6 students’ enrollment were not certified within the required 60 days period. Cause and Effect: The campus experienced major personnel changes in the registrar office and did not have adequate staffing in place to monitor the required procedures.
Criteria: According to 86 FR 26213 (Document Number: 2021-10196), the quarterly report must appear in a format and location that is easily accessible to the public. The information must also be updated no later than 10 days after the end of each calendar quarter (September 30, and December 31, March 31, June 30). Condition and Context: During the single audit, two reports were untimely reported in accordance with the HEERF reporting requirements. CSU San Bernardino failed to report the required information within the 10 days required period for the quarters ending December 31, 2022 and June 30, 2023; information on the student reports was accurate but not reported on a timely basis, per the requirement. Cause and Effect: Management failed to report in a timely manner.
Criteria: According to 86 FR 26213 (Document Number: 2021-10196), the quarterly report must appear in a format and location that is easily accessible to the public. The information must also be updated no later than 10 days after the end of each calendar quarter (September 30, and December 31, March 31, June 30). Condition and Context: During the single audit, two reports were untimely reported in accordance with the HEERF reporting requirements. CSU San Bernardino failed to report the required information within the 10 days required period for the quarters ending December 31, 2022 and June 30, 2023; information on the student reports was accurate but not reported on a timely basis, per the requirement. Cause and Effect: Management failed to report in a timely manner.
Criteria: According to 86 FR 26213 (Document Number: 2021-10196), the quarterly report must appear in a format and location that is easily accessible to the public. The information must also be updated no later than 10 days after the end of each calendar quarter (September 30, and December 31, March 31, June 30). Condition and Context: During the single audit, two reports were untimely reported in accordance with the HEERF reporting requirements. CSU San Bernardino failed to report the required information within the 10 days required period for the quarters ending December 31, 2022 and June 30, 2023; information on the student reports was accurate but not reported on a timely basis, per the requirement. Cause and Effect: Management failed to report in a timely manner.
Criteria: According to 86 FR 26213 (Document Number: 2021-10196), the quarterly report must appear in a format and location that is easily accessible to the public. The information must also be updated no later than 10 days after the end of each calendar quarter (September 30, and December 31, March 31, June 30). Condition and Context: During the single audit, two reports were untimely reported in accordance with the HEERF reporting requirements. CSU San Bernardino failed to report the required information within the 10 days required period for the quarters ending December 31, 2022 and June 30, 2023; information on the student reports was accurate but not reported on a timely basis, per the requirement. Cause and Effect: Management failed to report in a timely manner.
Criteria: The Code of Federal Regulations 34 CFR 690.83(b)(2), 34 CFR 682.610, 34 CFR 685.309, and 34 CFR 674.19 require institutes review, update, and certify student enrollment reporting roster on timely and accurate basis at both the campus and program level. Enrollment roster should be certified every 60 days or every other month. Condition and Context: We reviewed 6 in-scope campuses and a sample of 40 students who graduated, withdrew, or had a change in enrollment during the fiscal year. Of the 40 students tested, 6 students’ enrollment were not certified within the required 60 days period. Cause and Effect: The campus experienced major personnel changes in the registrar office and did not have adequate staffing in place to monitor the required procedures.
Criteria: The Code of Federal Regulations 34 CFR 690.83(b)(2), 34 CFR 682.610, 34 CFR 685.309, and 34 CFR 674.19 require institutes review, update, and certify student enrollment reporting roster on timely and accurate basis at both the campus and program level. Enrollment roster should be certified every 60 days or every other month. Condition and Context: We reviewed 6 in-scope campuses and a sample of 40 students who graduated, withdrew, or had a change in enrollment during the fiscal year. Of the 40 students tested, 6 students’ enrollment were not certified within the required 60 days period. Cause and Effect: The campus experienced major personnel changes in the registrar office and did not have adequate staffing in place to monitor the required procedures.
Criteria: The Code of Federal Regulations 34 CFR 690.83(b)(2), 34 CFR 682.610, 34 CFR 685.309, and 34 CFR 674.19 require institutes review, update, and certify student enrollment reporting roster on timely and accurate basis at both the campus and program level. Enrollment roster should be certified every 60 days or every other month. Condition and Context: We reviewed 6 in-scope campuses and a sample of 40 students who graduated, withdrew, or had a change in enrollment during the fiscal year. Of the 40 students tested, 6 students’ enrollment were not certified within the required 60 days period. Cause and Effect: The campus experienced major personnel changes in the registrar office and did not have adequate staffing in place to monitor the required procedures.
Criteria: The Code of Federal Regulations 34 CFR 690.83(b)(2), 34 CFR 682.610, 34 CFR 685.309, and 34 CFR 674.19 require institutes review, update, and certify student enrollment reporting roster on timely and accurate basis at both the campus and program level. Enrollment roster should be certified every 60 days or every other month. Condition and Context: We reviewed 6 in-scope campuses and a sample of 40 students who graduated, withdrew, or had a change in enrollment during the fiscal year. Of the 40 students tested, 6 students’ enrollment were not certified within the required 60 days period. Cause and Effect: The campus experienced major personnel changes in the registrar office and did not have adequate staffing in place to monitor the required procedures.
Criteria: According to 86 FR 26213 (Document Number: 2021-10196), the quarterly report must appear in a format and location that is easily accessible to the public. The information must also be updated no later than 10 days after the end of each calendar quarter (September 30, and December 31, March 31, June 30). Condition and Context: During the single audit, two reports were untimely reported in accordance with the HEERF reporting requirements. CSU San Bernardino failed to report the required information within the 10 days required period for the quarters ending December 31, 2022 and June 30, 2023; information on the student reports was accurate but not reported on a timely basis, per the requirement. Cause and Effect: Management failed to report in a timely manner.
Criteria: According to 86 FR 26213 (Document Number: 2021-10196), the quarterly report must appear in a format and location that is easily accessible to the public. The information must also be updated no later than 10 days after the end of each calendar quarter (September 30, and December 31, March 31, June 30). Condition and Context: During the single audit, two reports were untimely reported in accordance with the HEERF reporting requirements. CSU San Bernardino failed to report the required information within the 10 days required period for the quarters ending December 31, 2022 and June 30, 2023; information on the student reports was accurate but not reported on a timely basis, per the requirement. Cause and Effect: Management failed to report in a timely manner.
Criteria: According to 86 FR 26213 (Document Number: 2021-10196), the quarterly report must appear in a format and location that is easily accessible to the public. The information must also be updated no later than 10 days after the end of each calendar quarter (September 30, and December 31, March 31, June 30). Condition and Context: During the single audit, two reports were untimely reported in accordance with the HEERF reporting requirements. CSU San Bernardino failed to report the required information within the 10 days required period for the quarters ending December 31, 2022 and June 30, 2023; information on the student reports was accurate but not reported on a timely basis, per the requirement. Cause and Effect: Management failed to report in a timely manner.
Criteria: According to 86 FR 26213 (Document Number: 2021-10196), the quarterly report must appear in a format and location that is easily accessible to the public. The information must also be updated no later than 10 days after the end of each calendar quarter (September 30, and December 31, March 31, June 30). Condition and Context: During the single audit, two reports were untimely reported in accordance with the HEERF reporting requirements. CSU San Bernardino failed to report the required information within the 10 days required period for the quarters ending December 31, 2022 and June 30, 2023; information on the student reports was accurate but not reported on a timely basis, per the requirement. Cause and Effect: Management failed to report in a timely manner.