A Commitment to Fiscal Stewardship

Cal State San Marcos is committed to transparency, fiscal stewardship and the public trust. Together, we are deeply committed to and passionate about our institutional mission and the students who inspire us. This website will serve as a repository of communications and information related to matters of fiscal stewardship.

Fiscal Stewardship Values at CSUSM

CSUSM strives for the highest standards of fiscal stewardship and continuous improvement for its internal controls and policies. Every day, dedicated staff and faculty work to ensure that all funds entrusted to the university are used ethically, prudently and for their designated purpose.

We affirm that active oversight and monitoring of processes for preventing and detecting fraud and errors in program administration are vital to public confidence and the appropriate and efficient use of public resources.  Now and moving forward, we continue to define opportunities for improving internal controls, ensuring the quality and effectiveness of financial processes, and promoting ethics and values throughout the organization. 

External Review

With funding from the Chancellor’s Office, CSUSM engaged an independent accounting and auditing firm in spring 2021 to review fiscal stewardship related progress.The firm indicated that “the policies, procedures and control expectations established in the four in-scope areas are appropriate and consistent with best practices.

Read the full report Management’s response and commitments

Important Links

CSU Audit and Advisory Services Report Following a 2019 complaint alleging excessive spending and the misuse of public funds, President Neufeldt requested an independent investigation from the CSU.

CSUSM Internal Review Report In early 2020, CSUSM completed an internal comprehensive review of all travel expenditures, including travel funded by both the state and the CSUSM Corporation.

Travel Website Learn more about CSUSM and CSU travel guidelines and polices.

Shine a Light on Misconduct If something seems unlawful, against policy, or just not quite right, please bring attention to it.

Share Your Feedback Please let us know if you have ideas, suggestions or know of ways to better enhance CSUSM’s value of fiscal stewardship.

Timeline of Fiscal Stewardship Steps

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Direct Pay
June 2020- November 2020
- Updated and streamlined direct pay guidelines.
- Updated and streamlined direct pay form and implemented the use of Adobe Sign (digital e-signature software).
- Provided new direct pay training to members of Partners in Campus Business Operations (PCBO).
Hospitality
June 2020- February 2021
- Revised and consolidated state, Foundation and CSUSM Corporation guidelines in order to increase internal controls while also allowing flexibility for sponsored projects and foundation activities.
- Implemented a new hospitality request form for state, Corporation and Foundation funds to consolidate and streamline requests.
ProCard
January-June 2020
- Transitioned management of ProCard distribution and audit from ASI to stateside.
June 2020- November 2020
- Revised and consolidated state, Foundation and CSUSM Corporation guidelines to increase internal controls while allowing flexibility for sponsored projects and Foundation activities
- Consolidated the ProCard agreement form to have a consistent form and process for state and Corporation ProCard account holders.
Travel
February-May 2020
- Implemented Travel Pre-check – February 2020
- Hired second travel coordinator - April 2020
- Restructured the travel department under the assistant vice president of compliance and operations with a dotted line to the president, adding staff and technological resources.
- Reviewed, streamlined, and automated travel processes to improve compliance and oversight of travel operations.
- Updated travel guides and forms to make authorization and reimbursement processes and protocols clearer to end users.
- Implemented improved employee education and training for all managers, as well as employees who have responsibilities related to preparing travel.
- Finance and Administrative Services (FAS) consolidated and revised the travel authorization and travel claim forms for state, Foundation, and CSUSM Corporation effective May 11, 2020.
- Prepared traveler and approver checklists.
- Overhauled travel guidelines and processes to consolidate state and Foundation with CSUSM Corporation, leading to an increase in internal controls, while allowing flexibility for sponsored projects and Foundation activities.
- Developed a policy that prohibits the reimbursement of employees for travel expenses incurred prior to travel, such as prepaid hotel expenses. For airfare expenses, created a direct charge system where the campus, not the employee, pays for the airfare.
- Launched regular and on-the-spot drop-in travel training sessions for employees who handle travel as part of their job duties.
- Prepared travel resource and how-to guides.
- Transitioned from hard-copy signature routing to electronic Adobe Sign for travel requests and claims.
- FAS provided employee education and training between February 24 and June 30, 2020, related to:
  - Division specific training and Q&A for Finance and Administrative Services, Academic Affairs, Community Engagement, and University Advancement travel preparers.
  - Student Affairs Leadership Team general travel raining
  - Student Affairs – Student Academic Support Services leadership team travel training
  - Two IITS Help Desk travel training sessions
  - Two general travel training sessions
  - One 1:1 faculty training
  - Various listening and education sessions with CSUSM employees.
June 2020-Nov 2020
- Implemented Concur Travel Software for state use, which has built-in audit function and automated approval workflows.
Nov – ongoing
- Roll out of Concur .
Other
April 2020
- Created an Office of Internal Audit reporting through the Vice President of FAS Office with a dotted line to the President.