<div dir="ltr">fyi<br><div class="gmail_quote">---------- Forwarded message ----------<br>From: <b class="gmail_sendername">Chukuka Enwemeka</b> <span dir="ltr"><<a href="mailto:enwemeka@mail.sdsu.edu">enwemeka@mail.sdsu.edu</a>></span><br>Date: Fri, May 13, 2016 at 1:48 PM<br>Subject: Fwd: Executive Order 1104 - Campus Reporting of Fiscal Improprieties<br>To: Norma Bouchard <<a href="mailto:nbouchard@mail.sdsu.edu">nbouchard@mail.sdsu.edu</a>>, "Alan (Al) Sweedler" <<a href="mailto:asweedler@sciences.sdsu.edu">asweedler@sciences.sdsu.edu</a>>, Dennis Cradit <<a href="mailto:dcradit@mail.sdsu.edu">dcradit@mail.sdsu.edu</a>>, Gale Etschmaier <<a href="mailto:gale.etschmaier@mail.sdsu.edu">gale.etschmaier@mail.sdsu.edu</a>>, Gregorio Ponce <<a href="mailto:gponce@mail.sdsu.edu">gponce@mail.sdsu.edu</a>>, Joanna Brooks <<a href="mailto:jmbrooks@mail.sdsu.edu">jmbrooks@mail.sdsu.edu</a>>, Joe Shapiro <<a href="mailto:jshapiro@mail.sdsu.edu">jshapiro@mail.sdsu.edu</a>>, "Joseph F. Johnson, Jr." <<a href="mailto:jjohnson@mail.sdsu.edu">jjohnson@mail.sdsu.edu</a>>, Joyce Gattas <<a href="mailto:gattas@mail.sdsu.edu">gattas@mail.sdsu.edu</a>>, Kathy LaMaster <<a href="mailto:lamaster@mail.sdsu.edu">lamaster@mail.sdsu.edu</a>>, Ken Walsh <<a href="mailto:kwalsh@mail.sdsu.edu">kwalsh@mail.sdsu.edu</a>>, Marilyn Newhoff <<a href="mailto:mnewhoff@mail.sdsu.edu">mnewhoff@mail.sdsu.edu</a>>, Morteza Monte Mehrabadi <<a href="mailto:mehrabadi@mail.sdsu.edu">mehrabadi@mail.sdsu.edu</a>>, Sandra Cook <<a href="mailto:scook@mail.sdsu.edu">scook@mail.sdsu.edu</a>>, Stanley Maloy <<a href="mailto:smaloy@mail.sdsu.edu">smaloy@mail.sdsu.edu</a>>, Stephen Schellenberg <<a href="mailto:saschellenberg@mail.sdsu.edu">saschellenberg@mail.sdsu.edu</a>>, Stephen Welter <<a href="mailto:swelter@mail.sdsu.edu">swelter@mail.sdsu.edu</a>><br><br><br><div dir="ltr"><div style="font-family:trebuchet ms,sans-serif;font-size:small">FYI</div><div class="gmail_quote">---------- Forwarded message ----------<br>From: <b class="gmail_sendername">Elliot Hirshman</b> <span dir="ltr"><<a href="mailto:ellioth@mail.sdsu.edu" target="_blank">ellioth@mail.sdsu.edu</a>></span><br>Date: Fri, May 13, 2016 at 12:49 PM<br>Subject: Fwd: Executive Order 1104 - Campus Reporting of Fiscal Improprieties<br>To: <a href="mailto:tom.mccarron@mail.sdsu.edu" target="_blank">tom.mccarron@mail.sdsu.edu</a>, Chukuka Enwemeka <<a href="mailto:enwemeka@mail.sdsu.edu" target="_blank">enwemeka@mail.sdsu.edu</a>>, Eric Rivera <<a href="mailto:erivera@mail.sdsu.edu" target="_blank">erivera@mail.sdsu.edu</a>>, Mary Ruth Carleton <<a href="mailto:mcarleto@mail.sdsu.edu" target="_blank">mcarleto@mail.sdsu.edu</a>>, Stephen Welter <<a href="mailto:swelter@mail.sdsu.edu" target="_blank">swelter@mail.sdsu.edu</a>>, <a href="mailto:jrentto@mail.sdsu.edu" target="_blank">jrentto@mail.sdsu.edu</a>, <a href="mailto:awongnickerson@mail.sdsu.edu" target="_blank">awongnickerson@mail.sdsu.edu</a><br><br><br><div dir="auto"><div>FYI <br><br>Sent from my iPhone</div><div><br>Begin forwarded message:<br><br></div><blockquote type="cite"><div><b>From:</b> "Huot, Sokha" <<a href="mailto:shuot@calstate.edu" target="_blank">shuot@calstate.edu</a>><br><b>Date:</b> May 13, 2016 at 12:05:12 PM PDT<br><b>To:</b> csu-presidents <<a href="mailto:csu-presidents@lists.calstate.edu" target="_blank">csu-presidents@lists.calstate.edu</a>>, "White, Timothy" <<a href="mailto:twhite@calstate.edu" target="_blank">twhite@calstate.edu</a>>, "Ashley, Garrett P." <<a href="mailto:gashley@calstate.edu" target="_blank">gashley@calstate.edu</a>>, "Blanchard, Loren" <<a href="mailto:lblanchard@calstate.edu" target="_blank">lblanchard@calstate.edu</a>>, "Lamb, Lori" <<a href="mailto:llamb@calstate.edu" target="_blank">llamb@calstate.edu</a>>, "Mandel, Larry" <<a href="mailto:lmandel@calstate.edu" target="_blank">lmandel@calstate.edu</a>>, "Relyea, Steven" <<a href="mailto:srelyea@calstate.edu" target="_blank">srelyea@calstate.edu</a>>, "Virjee, Framroze" <<a href="mailto:fvirjee@calstate.edu" target="_blank">fvirjee@calstate.edu</a>>, "Walton, Lars" <<a href="mailto:lwalton@calstate.edu" target="_blank">lwalton@calstate.edu</a>><br><b>Cc:</b> csu-presassistants <<a href="mailto:csu-presassistants@lists.calstate.edu" target="_blank">csu-presassistants@lists.calstate.edu</a>>, "Sanford, Cindy" <<a href="mailto:csanford@calstate.edu" target="_blank">csanford@calstate.edu</a>>, "Douglas, Anne Marie" <<a href="mailto:adouglas@calstate.edu" target="_blank">adouglas@calstate.edu</a>>, "Tinoco, Alina" <<a href="mailto:ATinoco@calstate.edu" target="_blank">ATinoco@calstate.edu</a>>, "Jones, Andrew" <<a href="mailto:gajones@calstate.edu" target="_blank">gajones@calstate.edu</a>>, "Wells, Bradley" <<a href="mailto:bwells@calstate.edu" target="_blank">bwells@calstate.edu</a>>, "Redmond, Mike" <<a href="mailto:mredmond@calstate.edu" target="_blank">mredmond@calstate.edu</a>>, cfo-assts <<a href="mailto:cfo-assts@calstate.edu" target="_blank">cfo-assts@calstate.edu</a>>, "Kiss, Michelle" <<a href="mailto:MKiss@calstate.edu" target="_blank">MKiss@calstate.edu</a>>, "Mesa, Tony" <<a href="mailto:tmesa@calstate.edu" target="_blank">tmesa@calstate.edu</a>><br><b>Subject:</b> <b>Executive Order 1104 - Campus Reporting of Fiscal Improprieties</b><br><b>Reply-To:</b> "Huot, Sokha" <<a href="mailto:shuot@calstate.edu" target="_blank">shuot@calstate.edu</a>><br><br></div></blockquote><div><span></span></div><blockquote type="cite"><div>
<div>
<p class="MsoNormal"><span style="color:blue">CSU Presidents,<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:blue"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:blue">On behalf of the Chancellor, Executive Order 1104 – Campus Reporting of Fiscal Improprieties – has been posted.
<u></u><u></u></span></p>
<p><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:blue"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:blue"><a href="http://www.calstate.edu/eo/" target="_blank"><span style="color:blue">http://www.calstate.edu/eo/</span></a><u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:blue"><a href="http://www.calstate.edu/eo/EO-1104.html" target="_blank"><span style="color:blue">http://www.calstate.edu/eo/EO-1104.html</span></a><u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:blue"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:#1f4e79"><u></u> <u></u></span></p>
<p>May 13, 2016<u></u><u></u></p>
<p><u></u> <u></u></p>
<p><b><u>M E M O R A N D U M<u></u><u></u></u></b></p>
<p><u></u> <u></u></p>
<p><b>TO:</b> CSU Presidents<u></u><u></u></p>
<p><u></u> <u></u></p>
<p><b>FROM:</b> Timothy P. White<u></u><u></u></p>
<p> Chancellor<u></u><u></u></p>
<p><u></u> <u></u></p>
<p><b>SUBJECT:</b> Campus Reporting of Fiscal Improprieties — Executive Order 1104<u></u><u></u></p>
<p><u></u> <u></u></p>
<p>Attached is a copy of Executive Order 1104 relating to required campus reporting of certain cases of actual or suspected fiscal improprieties, including issues related to the campus itself and to an auxiliary of the campus.<u></u><u></u></p>
<p><u></u> <u></u></p>
<p>In accordance with policy of the California State University, the campus president has the responsibility for implementing executive orders where applicable and for maintaining the campus repository and index for all executive orders.<u></u><u></u></p>
<p><u></u> <u></u></p>
<p>If you have questions regarding this executive order, please call the Office of Audit and Advisory Services at <a href="tel:%28562%29%20951-4430" value="+15629514430" target="_blank">(562) 951-4430</a>.<u></u><u></u></p>
<p><u></u> <u></u></p>
<p>TPW/cas<u></u><u></u></p>
<p><u></u> <u></u></p>
<p>Attachments<u></u><u></u></p>
<p><u></u> <u></u></p>
<p>c: CSU Office of the Chancellor Leadership<u></u><u></u></p>
<p> CSU Vice Presidents of Administration and Finance<u></u><u></u></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><br clear="all">
</span>
<p align="center" style="text-align:center"><b>THE CALIFORNIA STATE UNIVERSITY<u></u><u></u></b></p>
<p align="center" style="text-align:center"><b>Office of the Chancellor<u></u><u></u></b></p>
<p align="center" style="text-align:center"><b>401 Golden Shore<u></u><u></u></b></p>
<p align="center" style="text-align:center"><b>Long Beach, California 90802-4210<u></u><u></u></b></p>
<p align="center" style="text-align:center"><b><a href="tel:%28562%29%20951-4430" value="+15629514430" target="_blank">(562) 951-4430</a></b><u></u><u></u></p>
<p><u></u> <u></u></p>
<p><b>Executive Order:</b> 1104<u></u><u></u></p>
<p><u></u> <u></u></p>
<p><b>Effective Date:</b> May 13, 2016<u></u><u></u></p>
<p><u></u> <u></u></p>
<p><b>Supersedes:</b> Executive Order 813<u></u><u></u></p>
<p><u></u> <u></u></p>
<p><b>Title:</b> Campus Reporting of Fiscal Improprieties<u></u><u></u></p>
<p><u></u> <u></u></p>
<p style="margin-right:6.5pt;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt;line-height:97%">
<span style="font-family:"Times New Roman",serif">The California State University (CSU) is committed to the highest ethical standards and to creating an environment where fraudulent and other dishonest acts are not tolerated. The CSU also wants to ensure that
all resources entrusted to it are used ethically, prudently, and for their designated purpose. As discussed in the State Leadership Accountability Act, internal controls are necessary to ensure that state resources are adequately safeguarded, monitored, and
administered. Active oversight and monitoring processes for the prevention and early detection of fraud and errors in program administration are vital to public confidence and the appropriate and efficient use of public resources. Management of state agencies,
including the CSU, must be involved in assessing and strengthening the systems of internal control to minimize fraud, errors, abuse, and waste of government funds.<u></u><u></u></span></p>
<p class="MsoNormal" style="margin-top:.25pt"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p style="margin-right:5.75pt;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt">
<span style="font-family:"Times New Roman",serif">As part of an ongoing effort to provide public accountability, the Chancellor (for situations related to the Chancellor’s Office) and campus Presidents are required to notify CSU and other state officials of
certain cases of actual or suspected fiscal improprieties, including issues related to the campus itself and to an auxiliary of the campus. These reporting requirements apply to both state and non-state funds. See Attachment A to determine whether notification
is required and, if so, to whom. <u></u><u></u></span></p>
<p style="margin-right:5.75pt;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt">
<span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p style="margin-right:6.0pt;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt">
<span style="font-family:"Times New Roman",serif">Notification (note that the terms “notification” and “report” are used interchangeably) is made in a hard copy letter not later than five business days following the determination that an issue is reportable.
If the discovery is the result of a whistleblower complaint, the campus still makes a notification under this executive order. The notification includes the information outlined in Attachment B. Progress reports are submitted every thirty calendar days until
the review or investigation is complete. <u></u><u></u></span></p>
<p style="margin-right:6.0pt;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt">
<span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p style="margin-right:6.0pt;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt">
<span style="font-family:"Times New Roman",serif">Attachment C provides a summary of the reporting timelines.<u></u><u></u></span></p>
<p class="MsoNormal" style="margin-top:.2pt"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p class="MsoNormal" style="margin-right:15.3pt"><span style="font-family:"Times New Roman",serif">For<span style="letter-spacing:.1pt">
</span>questions<span style="letter-spacing:.9pt"> </span>concerning<span style="letter-spacing:.8pt">
</span>the<span style="letter-spacing:.25pt"> </span>reporting<span style="letter-spacing:1.2pt">
</span>of<span style="letter-spacing:.6pt"> </span>fiscal<span style="letter-spacing:.85pt">
</span>improprieties,<span style="letter-spacing:1.4pt"> </span>please<span style="letter-spacing:1.25pt">
</span>contact<span style="letter-spacing:.8pt"> </span>the Office of Audit and Advisory Services<span style="letter-spacing:1.0pt">
</span>at<span style="letter-spacing:.55pt"> </span>(562)<span style="letter-spacing:.3pt">
</span>951-4430.<u></u><u></u></span></p>
<p><u></u> <u></u></p>
<p><u></u> <u></u></p>
<p style="margin-left:3.0in;text-indent:.5in">__________________________________<u></u><u></u></p>
<p style="margin:0in;margin-bottom:.0001pt;line-height:12.0pt">
Timothy P. White, Chancellor<u></u><u></u></p>
<p style="margin:0in;margin-bottom:.0001pt;line-height:12.0pt">
Dated: May 13, 2016<span style="color:#1f497d"><u></u><u></u></span></p>
<span style="font-size:11.0pt;font-family:"Times New Roman",serif"><br clear="all">
</span>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-family:"Times New Roman",serif">ATTACHMENT A<u></u><u></u></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-family:"Times New Roman",serif">HOW TO DETERMINE WHETHER YOU NEED TO REPORT AN ACTUAL OR SUSPECTED FISCAL IMPROPRIETY<u></u><u></u></span></b></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">The campus should conduct an inquiry to determine whether notification is required. An inquiry is the initial process of examining complaints, allegations, and other possible evidence of
fiscal improprieties. The objective of an inquiry is to determine whether sufficient evidence exists to warrant further investigation.<a href="#m_7537539974940079000_m_-6221343942686582725__ftn1" name="m_7537539974940079000_m_-6221343942686582725__ftnref1" title=""><span>[1]</span></a> Campus
administrators should endeavor to complete the inquiry process within thirty calendar days of when an issue is first brought to their attention.
<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Actual or suspected improprieties include situations where it is determined that it is more likely than not that a fiscal impropriety has occurred. In addition to conducting inquiries into
issues related to the campus itself, campus administrators should also evaluate issues related to an auxiliary of the campus.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">To determine whether you need to report an actual or suspected fiscal impropriety related to the campus and/or an auxiliary of the campus, follow the steps below.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p>
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><span>1.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Based on the initial inquiry, answer the following question: Is it more likely than not that a fiscal impropriety has occurred? Examples of fiscal improprieties
such as fraud, embezzlement, and theft, include but are not limited to: <u></u><u></u></span></p>
<p><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p style="margin-right:0in;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;line-height:normal">
<span style="font-family:"Times New Roman",serif"><span>a.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-family:"Times New Roman",serif">Forgery or unauthorized alteration of any document or account belonging to the CSU.<u></u><u></u></span></p>
<p style="margin-right:0in;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;line-height:normal">
<span style="font-family:"Times New Roman",serif"><span>b.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-family:"Times New Roman",serif">Forgery or unauthorized alteration of a check, bank draft, or any other financial document.<u></u><u></u></span></p>
<p style="margin-right:0in;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;line-height:normal">
<span style="font-family:"Times New Roman",serif"><span>c.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-family:"Times New Roman",serif">Misappropriation of funds, supplies, or other CSU assets, including employee time.<u></u><u></u></span></p>
<p style="margin-right:0in;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;line-height:normal">
<span style="font-family:"Times New Roman",serif"><span>d.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-family:"Times New Roman",serif">Impropriety in the handling of money or reporting of CSU financial transactions.<u></u><u></u></span></p>
<p style="margin-right:0in;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;line-height:normal">
<span style="font-family:"Times New Roman",serif"><span>e.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-family:"Times New Roman",serif">Profiting as a result of insider knowledge of CSU information or activities.<u></u><u></u></span></p>
<p style="margin-right:0in;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;line-height:normal">
<span style="font-family:"Times New Roman",serif"><span>f.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-family:"Times New Roman",serif">Unauthorized disclosure of investment activities engaged in or contemplated by the CSU.<u></u><u></u></span></p>
<p style="margin-right:0in;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;line-height:normal">
<span style="font-family:"Times New Roman",serif"><span>g.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-family:"Times New Roman",serif">Accepting or seeking anything of material value from contractors, vendors, or other persons providing services or materials to the CSU, except as permitted by law and CSU policy.<u></u><u></u></span></p>
<p style="margin-right:0in;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;line-height:normal">
<span style="font-family:"Times New Roman",serif"><span>h.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-family:"Times New Roman",serif">Any other dishonest act regarding the finances of the CSU.<u></u><u></u></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p>
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><span>2.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif">If the answer to question #1 is no, you do not need to report the alleged fiscal impropriety. However, it is recommended that the campus documents its inquiry
process and determination to demonstrate it reviewed the situation in case a similar complaint or allegation arises in the future.<u></u><u></u></span></p>
<p><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p>
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><span>3.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif">If the answer to question #1 is yes, to the extent possible, determine the estimated dollar value of the actual or suspected impropriety. You should include both
state and non-state (e.g., auxiliary organization and student organization) funds in your estimate. If you do not report an issue because you believe it may be under the reporting threshold and later discover it is above the threshold, you should make a notification
at the time of that discovery. If you simply cannot determine an estimated dollar value, use your best judgment as to whether to report and to whom.
<u></u><u></u></span></p>
<p><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p style="margin-left:.75in">
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><span>a.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif">If the estimated dollar value is less than $5,000, you do not need to report the actual or suspected fiscal impropriety, but you should investigate to the extent
necessary and keep a record of your findings and actions.<u></u><u></u></span></p>
<p style="margin-left:.75in">
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><span>b.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif">If the estimated dollar value is between $5,000 and $50,000, report the actual or suspected fiscal impropriety to Chancellor’s Office administrators (the Chancellor,
Executive Vice Chancellor/CFO, Vice Chancellor and Chief Audit Officer), and the Chair of the Board of Trustees’ Committee on Audit.
<u></u><u></u></span></p>
<p style="margin-left:.75in">
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><span>c.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif">If the estimated dollar value is greater than $50,000 and state funds<a href="#m_7537539974940079000_m_-6221343942686582725__ftn2" name="m_7537539974940079000_m_-6221343942686582725__ftnref2" title=""><span>[2]</span></a>
or a state employee are involved, report to the California State Auditor and the Department of Finance as well as the individuals mentioned in 3.b.
<u></u><u></u></span></p>
<p style="margin-left:.75in">
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Notifications under 3.b. or 3.c. above should be made not later than five business days following the determination that an issue is reportable and should
be made via hard copy letter signed by the campus President or the Vice President for Administration/Chief Financial Officer (with a copy to the campus President). The names and addresses of the individuals to be notified are listed on the website for the
Office of Audit and Advisory Services: </span><span style="font-family:"Times New Roman",serif"><a href="https://csyou.calstate.edu/Tools/Audit/Pages/Reporting-Improper-Activities.aspx" target="_blank"><span style="font-size:12.0pt;color:windowtext">https://csyou.calstate.edu/Tools/Audit/Pages/Reporting-Improper-Activities.aspx</span></a></span><span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:windowtext">
</span></span><span><span style="color:windowtext"><u></u><u></u></span></span></p>
<p><u></u> <u></u></p>
<p><span style="font-size:12.0pt;font-family:"Times New Roman",serif">If notification is necessary, progress reports should be provided every thirty calendar days until the review or investigation is complete. See Attachment
B for information about what the notifications should include and when a review or investigation is considered complete.<u></u><u></u></span></p>
<span style="font-size:11.0pt;font-family:"Times New Roman",serif"><br clear="all">
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<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-family:"Times New Roman",serif">ATTACHMENT B</span></b><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><u></u><u></u></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-family:"Times New Roman",serif">WHAT THE NOTIFICATIONS SHOULD INCLUDE<u></u><u></u></span></b></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">If, after reviewing Attachment A, you have determined through the inquiry process that a notification is necessary, the initial notification should be made within five business days following
that determination. Campus administrators should endeavor to complete the inquiry process within thirty days of when the issue is first brought to their attention. At this stage, available information may be limited. To the extent the following information
is available, it should be included in the initial notification or progress reports, and all information should be included by the time of the final report on the issue/s.
<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p>
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><span>1.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif">The sequence of events.<u></u><u></u></span></p>
<p>
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><span>2.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif">The means of discovery.<u></u><u></u></span></p>
<p>
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><span>3.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif">The internal controls that failed.<u></u><u></u></span></p>
<p>
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><span>4.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif">The corrective actions taken.<u></u><u></u></span></p>
<p>
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><span>5.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif">The actual or estimated dollar amount.<u></u><u></u></span></p>
<p>
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><span>6.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Any punitive actions taken or being considered.<u></u><u></u></span></p>
<p>
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><span>7.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif">When the corrective and/or punitive action(s) will be completed.<u></u><u></u></span></p>
<p>
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><span>8.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif">The job title(s) of those responsible for implementation of the action(s).<u></u><u></u></span></p>
<p>
<span style="font-size:12.0pt;font-family:"Times New Roman",serif"><span>9.<span style="font:7.0pt "Times New Roman"">
</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif">How the campus is planning to monitor in the future so the situation does not recur.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Please note that you do
<b>not</b> need to include the names of the individuals involved in the investigation.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">The notifications (including progress reports) should be made in hard copy letter and signed by the campus President or the Vice President for Administration/Chief Financial Officer (with
a copy to the campus President). The names and addresses of the individuals to be notified are listed on the website for the Office of Audit and Advisory Services:
<a href="https://csyou.calstate.edu/Tools/Audit/Pages/Reporting-Improper-Activities.aspx" target="_blank">
<span style="color:windowtext">https://csyou.calstate.edu/Tools/Audit/Pages/Reporting-Improper-Activities.aspx</span></a><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">A review or investigation is considered complete when the campus has completed the decisions or actions that are within its authority. For example, if a campus conducts a criminal investigation
and turns its findings over to the district attorney, completion occurs on the date the referral is made to the district attorney. Or if at the conclusion of a review or investigation the campus determines its punitive or corrective action, that information
should be reported to the appropriate parties (as outlined above) and the case is considered complete. However, upon resolution of the criminal case or if the disciplinary or corrective action is subsequently changed, a follow-up report should be submitted.
Progress reports and follow up reports should be submitted to all the same parties required for the initial notification.<u></u><u></u></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-family:"Times New Roman",serif">ATTACHMENT C</span></b><span style="font-family:"Times New Roman",serif"><u></u><u></u></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-family:"Times New Roman",serif">SUMMARY OF REPORTING TIMELINES<u></u><u></u></span></b></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Endeavor to determine within 30 calendar days of a possible fiscal impropriety being brought to management’s attention whether the issue is reportable.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><b><span style="font-family:"Times New Roman",serif">PRELIMINARY REPORT<u></u><u></u></span></b></p>
<p class="MsoNormal"><b><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></b></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">If the issue is reportable, within five business days of making that determination, make a preliminary report to the applicable parties (as outlined in Attachment A, #3). All preliminary
and subsequent notifications should be made in hard copy letter and signed by the campus President or the Vice President for Administration/Chief Financial Officer (with a copy to the campus President).<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><b><span style="font-family:"Times New Roman",serif">PROGRESS REPORT<u></u><u></u></span></b></p>
<p class="MsoNormal"><b><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></b></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Make progress reports to the applicable parties every 30 calendar days until the review or investigation is complete.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><b><span style="font-family:"Times New Roman",serif">FINAL REPORT<u></u><u></u></span></b></p>
<p class="MsoNormal"><b><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></b></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">When the review or investigation is complete (i.e., when the campus has completed the decisions or actions that are within its authority), within five business days make a final report to
the applicable parties that includes the information outlined in Attachment B.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><b><span style="font-family:"Times New Roman",serif">FOLLOW UP<u></u><u></u></span></b></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">If, for example, a campus submitted a final report once it turned a criminal case over to a district attorney, upon resolution of the criminal case or in other cases if the disciplinary
or correction action is subsequently changed, a follow-up report should be submitted to all the same parties required in earlier notifications.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:#1f4e79"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1f4e79">* * * * * * * * * * * * * * * * * * * * * * * *<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:1.0pt;font-family:"Arial",sans-serif;color:#1f4e79"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1f4e79">Sokha Huot<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1f4e79">Executive Office Manager</span><span style="color:#1f4e79"><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1f4e79">The California State University<br>
401 Golden Shore<br>
Long Beach, California 90802<br>
<a href="tel:%28562%29%20951-4725" value="+15629514725" target="_blank">(562) 951-4725</a></span><span style="color:#1f4e79"><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1f4e79"><a href="http://www.calstate.edu" target="_blank"><span style="color:#1f4e79">www.calstate.edu</span></a></span><span style="color:#1f4e79"><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1f4e79">* * * * * * * * * * * * * * * * * * * * * * * *</span><span style="color:#1f4e79"><u></u><u></u></span></p>
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<div>
<p><a href="#m_7537539974940079000_m_-6221343942686582725__ftnref1" name="m_7537539974940079000_m_-6221343942686582725__ftn1" title=""><span>[1]</span></a>
<span style="font-family:"Times New Roman",serif">For purposes of this executive order, an investigation is the process of collecting and examining evidence to determine whether a fiscal impropriety has occurred. If an investigation is warranted, it may be
conducted by the campus or the campus may request the assistance of the Office of Audit and Advisory Services (OAAS). See the “How to Request an Investigation” tab on the OAAS website for more information.<u></u><u></u></span></p>
<p><u></u> <u></u></p>
</div>
<div>
<p><a href="#m_7537539974940079000_m_-6221343942686582725__ftnref2" name="m_7537539974940079000_m_-6221343942686582725__ftn2" title=""><span>[2]</span></a>
<span style="font-family:"Times New Roman",serif">Note that “state funds” has a fairly broad definition. A complete listing of state funds can be found in the Department of Finance’s Uniform Codes Manual. In addition to the General Fund, state funds include
Special Revenue Funds (such as parking revenues), Capital Projects Funds, Debt Service Funds, Enterprise Funds, and Internal Service Funds, among others. Further, funds accounted for under the CSU’s Revenue Management Program are still considered state funds.
As a rule of thumb, if the funds would be included in the campus’s financial statements, they are state funds. Remember that auxiliaries may also handle state funds and utilize state employees who may be involved in an irregularity; therefore, such cases still
need to be reported to the California State Auditor and the Department of Finance if they are above the $50,000 threshold.<u></u><u></u></span></p>
<p><u></u> <u></u></p>
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</div></blockquote><blockquote type="cite"><div></div></blockquote></div><br><div dir="auto"><blockquote type="cite"><div></div></blockquote></div><br></div><br></div>
</div><br><br clear="all"><div><br></div>-- <br><div class="gmail_signature"><div dir="ltr"><br><br>--<br>Morteza Monte Mehrabadi<br>Dean<br>College of Engineering<br>San Diego State University<br>San Diego, CA 92182-1326<br>Email: <a href="mailto:mehrabadi@mail.sdsu.edu" target="_blank">mehrabadi@mail.sdsu.edu</a><br>Office:(619)594-6061<br>Fax:(619)594-6005<br><u><a href="http://www.engineering.sdsu.edu/engineering/" target="_blank">http://www.engineering.sdsu.edu/engineering/</a></u><br></div></div>
</div>