EIN: 952543028
UEI: MWEPWP3T6XL5
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 13, 2020. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by May 13, 2021 (1932 days ago).
What is a management decision? →During our testing of payroll expenditure we noted 15 out of 52 payroll disbursements were made without approval of the program supervisors. Criteria: 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Questioned Costs: $14,426. Cause: The Foundation?s internal controls did not ensure that the proper approval process was followed. Effect: Non-compliance with federal regulations Repeat Finding: This condition was not a finding in the prior year. Recommendation: We recommend that the Foundation strengthen the internal controls to ensure that all disbursements are supported by proper approvals.
Show full finding ▾Hide full finding ▴Finding 2020-004: Activities Allowed or Unallowed and Allowable Cost/Cost Principles Federal agency: U.S Department of Education, National Science Foundation, U.S Department of Health and Human Services Federal program title and CFDA Numbers: Research and Development Cluster (Various); Teacher Quality Partnership Grants (84.336); Gaining Early Awareness and Readiness (84.334) Award Periods: Covering fiscal year July 1 2019 through June 30, 2020 Condition: During our testing of payroll expenditure we noted 15 out of 52 payroll disbursements were made without approval of the program supervisors. Criteria: 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Questioned Costs: $14,426. Cause: The Foundation?s internal controls did not ensure that the proper approval process was followed. Effect: Non-compliance with federal regulations Repeat Finding: This condition was not a finding in the prior year. Recommendation: We recommend that the Foundation strengthen the internal controls to ensure that all disbursements are supported by proper approvals.
California State University, Dominguez Hills Foundation respectfully submits the following corrective action plan for the year ended June 30, 2020. Audit period: July 1, 2019 ? June 30, 2020 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S Department of Education, National Science Foundation, U.S Department of Health and Human Services 2020-004 Program Name (CDFA No.): Research and Development Cluster (Various); Teacher Quality Partnership Grants (84.336); Gaining Early Awareness and Readiness (84.334) Recommendation: We recommend that the Foundation strengthen the internal controls to ensure that all disbursements are supported by proper approvals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As defined by California Labor Code Section 204, we as the employer are legally obligated to pay employee earnings on the pre-established bi-weekly payday. Failure to do so places the organization at risk of receiving claims filed by employees with the California Labor Commissioner, thereby resulting in costly penalties. As such, our outsourced payroll system through Paychex automatically pays out all hours recorded on the electronic timecard system every pay period. While it is the Foundation?s legal obligation as an employer to ensure on time payment of wages, there is evidence that additional communication and training is necessary to make Principal Investigators (PIs) aware of Grant & Contract guidelines and their responsibility as the administrator to approve all expenses, including labor, incurred by the program. We plan to rectify this situation by partnering with the Office of Sponsored Research and Programs department to retrain PIs on proper approval of electronic timecards in Paychex. Additionally, Foundation will update its current time and attendance policy to enforce mandatory manager approval of timecards. The consequence for failing to approve a timecard will result in a notification to the PI, Dean, and Department Chair responsible for the program requesting that the unapproved labor on the timecard be removed from the grant and reallocated as an unallowable expense to ensure the employee is paid in a timely manner. This methodology will satisfy both the California Labor Code and Grant & Contract Guidelines. Name(s) of the contact person(s) responsible for corrective action: Amanda Dodd, Director of Human Resources and Payroll, and Gillian Fischer, Director, Sponsored Research and Programs Planned completion date for corrective action plan: December 15, 2020
We noted during our audit that the Foundation did not follow the proper procurement policy, for 1 out of 7 procurement type transactions tested, that was covered under the ?small purchase? method. Criteria: According to 2 CFR 200.320(b), for procurement transactions covered by the ?small purchase? a non-federal entity must obtain an adequate number of price or rate quotations from an adequate number of qualified sources. Questioned Costs: None Cause: The Foundation?s established procurement policy was not followed when entering into a covered transaction with a vendor. Effect: The case identified resulted in non-compliance with the applicable procurement standards. Repeat Finding: This condition was not a finding in the prior year. Recommendation: We recommend that the Foundation implement controls to ensure compliance with the procurement standards.
Show full finding ▾Hide full finding ▴Finding 2020-005: Procurement Federal Agency: U.S. Department of Education Federal program title and CFDA number: Gaining Early Awareness and Readiness (84.334) Award Periods: Covering fiscal year July 1 2019 through June 30, 2020. Condition: We noted during our audit that the Foundation did not follow the proper procurement policy, for 1 out of 7 procurement type transactions tested, that was covered under the ?small purchase? method. Criteria: According to 2 CFR 200.320(b), for procurement transactions covered by the ?small purchase? a non-federal entity must obtain an adequate number of price or rate quotations from an adequate number of qualified sources. Questioned Costs: None Cause: The Foundation?s established procurement policy was not followed when entering into a covered transaction with a vendor. Effect: The case identified resulted in non-compliance with the applicable procurement standards. Repeat Finding: This condition was not a finding in the prior year. Recommendation: We recommend that the Foundation implement controls to ensure compliance with the procurement standards.
U.S. Department of Education 2020-005 Program Name (CDFA No.): Gaining Early Awareness and Readiness (84.334) Recommendation: We recommend that the Foundation implement controls to ensure compliance with the procurement standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Sole Source section of the current Procurement policy will be revised to include the verification of the inclusion of the vendor (by name) in the proposal that was funded by the sponsoring agency, as an alternative to the required bids. Additional instruction will be provided to Postaward staff. Name(s) of the contact person(s) responsible for corrective action: Gillian Fischer, Director, Sponsored Research and Programs Planned completion date for corrective action plan: January 15, 2021 If the there are any questions regarding this plan, please call Cherisse Ross, Interim Controller, at 310-243-2468.
FAC accepted this audit on October 30, 2019 — management decision was due April 30, 2020.
We noted during our audit that the Foundation does not have internal controls to ensure compliance with procurement requirements contained in the Uniform Guidance. Criteria: Non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. A non-Federal entity must: 1. Meet the general procurement standards in 2 CFR section 200.318, which include oversight of contractors? performance, maintaining written standards of conduct for employees involved in contracting, awarding contracts only to responsible contractors, and maintaining records to document history of procurements. 2. Conduct all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR section 200.319. 3. Use the micro-purchase and small purchase methods only for procurements that meet the applicable criteria under 2 CFR sections 200.320(a) and (b). Under the micro-purchase method, the aggregate dollar amount does not exceed $3,500 ($2,000 in the case of acquisition for construction subject to the Wage Rate Requirements (Davis-Bacon Act)). Small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold. Micro-purchases may be awarded without soliciting competitive quotations if the non-Federal entity considers the price to be reasonable (2 CFR section 200.320(a)). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources (2 CFR section 200.320(b)). 4. For acquisitions exceeding the simplified acquisition threshold, the non-Federal entity must use one of the following procurement methods: the sealed bid method if the acquisition meets the criteria in 2 CFR section 200.320(c); the competitive proposals method under the conditions specified in 2 CFR section 200.320(d); or the noncompetitive proposals method (i.e., solicit a proposal from only one source) but only when one or more of four circumstances are met, in accordance with 2 CFR section 200.320(f).(47) 5. Perform a cost or price analysis in connection with every procurement action in excess of the simplified acquisition threshold, including contract modifications (2 CFR section 200.323(a)). The cost plus a percentage of cost and percentage of construction cost methods of contracting must not be used (2 CFR section 200.323(d)). 6. Ensure that every purchase order or other contract includes applicable provisions required by 2 CFR section 200.326. These provisions are described in Appendix II to 2 CFR part 200, ?Contract Provisions for Non-Federal Entity Contracts Under Federal Awards.? Cause: Responsibility for compliance with procurement requirements has not been established with an individual at the Foundation. Effect: Material noncompliance with federal regulations. Recommendation: We recommend that the Foundation implement controls to document the verifications it performs.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Education; National Science Foundation; U.S. Department of Health and Human Services Federal program title and CFDA Numbers: Research and Development Cluster (Various); Teacher Quality Partnership Grants (84.336); Gaining Early Awareness and Readiness (84.334) Award Periods: Covering the fiscal year July 1, 2018 through June 30, 2019 Condition: We noted during our audit that the Foundation does not have internal controls to ensure compliance with procurement requirements contained in the Uniform Guidance. Criteria: Non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. A non-Federal entity must: 1. Meet the general procurement standards in 2 CFR section 200.318, which include oversight of contractors? performance, maintaining written standards of conduct for employees involved in contracting, awarding contracts only to responsible contractors, and maintaining records to document history of procurements. 2. Conduct all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR section 200.319. 3. Use the micro-purchase and small purchase methods only for procurements that meet the applicable criteria under 2 CFR sections 200.320(a) and (b). Under the micro-purchase method, the aggregate dollar amount does not exceed $3,500 ($2,000 in the case of acquisition for construction subject to the Wage Rate Requirements (Davis-Bacon Act)). Small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold. Micro-purchases may be awarded without soliciting competitive quotations if the non-Federal entity considers the price to be reasonable (2 CFR section 200.320(a)). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources (2 CFR section 200.320(b)). 4. For acquisitions exceeding the simplified acquisition threshold, the non-Federal entity must use one of the following procurement methods: the sealed bid method if the acquisition meets the criteria in 2 CFR section 200.320(c); the competitive proposals method under the conditions specified in 2 CFR section 200.320(d); or the noncompetitive proposals method (i.e., solicit a proposal from only one source) but only when one or more of four circumstances are met, in accordance with 2 CFR section 200.320(f).(47) 5. Perform a cost or price analysis in connection with every procurement action in excess of the simplified acquisition threshold, including contract modifications (2 CFR section 200.323(a)). The cost plus a percentage of cost and percentage of construction cost methods of contracting must not be used (2 CFR section 200.323(d)). 6. Ensure that every purchase order or other contract includes applicable provisions required by 2 CFR section 200.326. These provisions are described in Appendix II to 2 CFR part 200, ?Contract Provisions for Non-Federal Entity Contracts Under Federal Awards.? Cause: Responsibility for compliance with procurement requirements has not been established with an individual at the Foundation. Effect: Material noncompliance with federal regulations. Recommendation: We recommend that the Foundation implement controls to document the verifications it performs.
Federal agency: U.S. Department of Education; National Science Foundation; U.S. Department of Health and Human Services Program Name: Research and Development Cluster (Various); Urban Teachers Residency (84.336); Gear-Up (84.334) Recommendation: We recommend that the Foundation implement controls to verify its procurement policies are compliance with applicable federal and state requirements and to ensure that personnel responsible for ensuring compliance have the necessary training and tools to do so. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since controls are already in place for procurement through Accounts Payable, training and an establishment of responsibilities for the accounts payable department will be put in place so that staff understand that the duties they are currently performing are, in fact, procurement duties. The accounts payable [procurement] department are to follow the following regulations and thresholds: 1. Purchases less than $5,000 do not require a quote and may be approved by the appropriate project manager, administrator, or designee. Such purchases shall be accomplished in a manner customary to the marketplace using sound business practices. Purchase orders are optional, but strongly encouraged. No bids are required. 2. Purchases from $5,000 and up to $20,000 may be approved by the appropriate project manager, administrator, or designee, in addition to the Foundation Accounting Manager or his/her designee. Such purchases shall be accomplished in a manner customary to the marketplace using sound business practices. Purchase orders are strongly encouraged. To the extent practicable, account holders should obtain a minimum of three (3) verbal bids based upon price, quality, performance and/or technical specifications, and vendor responsiveness. A Purchase Justification form must be filled out and submitted with the P.O. Such procedures are not applicable to merchandise purchased for resale. Expired quotes or bids are not valid. 3. Purchases in excess of $20,000 must be approved by the appropriate project manager administrator or designee and the Foundation Accounting Manager prior to purchase. To the extent practicable, account holders should obtain a minimum of three (3) written, competitive bids based upon price, quality, performance and/or technical specifications, and vendor responsiveness. Such procedures are not applicable to merchandise purchased for resale. Expired quotes or bids are not valid. A Purchase Order is strongly encouraged. If a vendor is providing pricing/quotes in accordance with a current state contract, no additional quotes will be required. 4. Purchases in excess of $50,000 require a formal written agreement to be executed prior to purchase, unless advance approval is given by the Executive Director or his/her designee. Such purchases are subject to the approval of the appropriate project manager, administrator, or designee, in addition to the Foundation Controller and the Executive Director or his/her designee. 5. Sole source purchases equaling or exceeding $50,000 on a non-competitive basis will require formal written agreement and approval of the appropriate project manager, administrator, or designee, in addition to the Foundation Accounting Manager and the Executive Director or his/her designee. The Office of Sponsored Research and Programs (OSRP) has drafted a proposed addendum to the Procurement policy to align it with Uniform Guidance for applicable purchases. Once it is published, an accompanying procedure will be generated. OSRP Post-award staff will receive training to properly administer the policy and procedure. Training and Policy implementation will be completed by November 1, 2019. Foundation will further train all Post-Award analysts on the above regulations and purchase thresholds. Names of the contact persons responsible for corrective action: Gillian Fischer, Jinna Matzen Planned completion date for corrective action plan: December 2, 2019 If the U.S. Department of Education has questions regarding this plan, please contact Gillian Fisher, gfisher@csudh.edu or [310.243.3119].
We noted during our audit that the Foundation does not have internal controls to ensure compliance with equipment management requirements contained in the Uniform Guidance. Criteria: Equipment means tangible personal property, including information technology systems, having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes or $5,000 (2 CFR section 200.33). Title to equipment acquired by a non-Federal entity under grants and cooperative agreements vests in the non-Federal entity subject to certain obligations and conditions (2 CFR section 200.313(a)). Non-Federal entities other than States must follow 2 CFR sections 200.313(c) through (e) which require that: 1. Equipment, including replacement equipment, be used in the program or project for which it was acquired as long as needed, whether or not the project or program continues to be supported by the Federal award or, when appropriate, under other Federal awards; however, the non-Federal entity must not encumber the equipment without prior approval of the Federal awarding agency (2 CFR sections 200.313(c) and (e)).2. Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). 3. A physical inventory of the property must be taken and the results reconciled with the property records at least once every 2 years (2 CFR section 200.313(d)(2)). 4. A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)). 5. Adequate maintenance procedures must be developed to keep the property in good condition (2 CFR section 200.313(d)(4)). 6. If the non-Federal entity is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return (2 CFR section 200.313(d)(5)). 7. When original or replacement equipment acquired under a Federal award is no longer needed for a Federal program (whether the original project or program or other activities currently or previously supported by the Federal government), the non-Federal entity must request disposition instructions from the Federal awarding agency if required by the terms and conditions of the award. Items of equipment with a current per-unit fair market value of $5,000 or less may be retained, sold, or otherwise disposed of with no further obligation to the Federal awarding agency. If the Federal awarding agency fails to provide requested disposition instructions within 120 days, items of equipment with a current per-unit fair market value in excess of $5,000 may be retained or sold. The Federal awarding agency is entitled to the Federal interest in the equipment, which is the amount calculated by multiplying the current market value or sale proceeds by the Federal agency?s participation in total project costs. Cause: Responsibility for compliance with equipment and real property management requirements has not been established with an individual at the Foundation. Effect: Material noncompliance with federal regulations. Recommendation: We recommend that the Foundation implement controls to ensure compliance with equipment and real property management requirements.
Show full finding ▾Hide full finding ▴Federal agency: National Science Foundation; U.S. Department of Health and Human Services Federal program title and CFDA Numbers: Research and Development Cluster (93.859, 47.074) Award Periods: September 12, 2017 through August 31, 2020 (93.859) and September 1, 2017 to August 31, 2020 (47.074) Condition: We noted during our audit that the Foundation does not have internal controls to ensure compliance with equipment management requirements contained in the Uniform Guidance. Criteria: Equipment means tangible personal property, including information technology systems, having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes or $5,000 (2 CFR section 200.33). Title to equipment acquired by a non-Federal entity under grants and cooperative agreements vests in the non-Federal entity subject to certain obligations and conditions (2 CFR section 200.313(a)). Non-Federal entities other than States must follow 2 CFR sections 200.313(c) through (e) which require that: 1. Equipment, including replacement equipment, be used in the program or project for which it was acquired as long as needed, whether or not the project or program continues to be supported by the Federal award or, when appropriate, under other Federal awards; however, the non-Federal entity must not encumber the equipment without prior approval of the Federal awarding agency (2 CFR sections 200.313(c) and (e)).2. Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). 3. A physical inventory of the property must be taken and the results reconciled with the property records at least once every 2 years (2 CFR section 200.313(d)(2)). 4. A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)). 5. Adequate maintenance procedures must be developed to keep the property in good condition (2 CFR section 200.313(d)(4)). 6. If the non-Federal entity is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return (2 CFR section 200.313(d)(5)). 7. When original or replacement equipment acquired under a Federal award is no longer needed for a Federal program (whether the original project or program or other activities currently or previously supported by the Federal government), the non-Federal entity must request disposition instructions from the Federal awarding agency if required by the terms and conditions of the award. Items of equipment with a current per-unit fair market value of $5,000 or less may be retained, sold, or otherwise disposed of with no further obligation to the Federal awarding agency. If the Federal awarding agency fails to provide requested disposition instructions within 120 days, items of equipment with a current per-unit fair market value in excess of $5,000 may be retained or sold. The Federal awarding agency is entitled to the Federal interest in the equipment, which is the amount calculated by multiplying the current market value or sale proceeds by the Federal agency?s participation in total project costs. Cause: Responsibility for compliance with equipment and real property management requirements has not been established with an individual at the Foundation. Effect: Material noncompliance with federal regulations. Recommendation: We recommend that the Foundation implement controls to ensure compliance with equipment and real property management requirements.
Federal agency: National Science Foundation; U.S. Department of Health and Human Services Program Name: Research and Development Cluster (93.859, 47.074) Recommendation: We recommend that the Foundation implement controls to verify its equipment and real property management policies are compliance with applicable federal and state requirements and to ensure that personnel responsible for ensuring compliance have the necessary training and tools to do so. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management Response: In fiscal year 2018/19, Foundation?s accounting department experienced unprecedented turnover. To allow for its continued operation, temporary employees and consultants were brought on to assist in the transition and allow adequate time to perform a diligent search for a CFO, Accounting Manager, and support staff. A permanent CFO has been hired and will begin in October 2019 and Foundation has begun its search for an Accounting Manager, with support staff to follow. Management is confident that many of the operational inefficiencies in FY 2018/19 will be mitigated in future years with a fresh, professional accounting staff poised and ready to implement long-overdue changes to Foundation?s operations. Corrective Action: Foundation?s Fixed Assets Policy is currently out of date. The incoming CFO will be responsible for updating Foundation policies and procedures. Foundation is currently in talks with the University regarding shared services, including equipment tagging. OSRP Post-award staff will be trained to identify equipment and real property. A Foundation accountant will be responsible for tracking assets through a reconciliation process with OSRP, and possibly the University, on tagged items. Foundation has engaged the services of a consultant for our financial software system and are currently exploring purchasing and asset tracking modules that can be utilized to address this deficiency. Names of the contact persons responsible for corrective action: Gillian Fischer, Jerome Groomes Planned completion date for corrective action plan: January 31, 2019 If the U.S. Department of Education has questions regarding this plan, please contact Foundation Interim Executive Director, Jerome Groomes at jgroomes@csudh.edu or 310.243.2501.
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