Financial Management

  • University Hall

MOU Procedures for Cohorts

PURPOSE:

  • To document an agreement between two campus entities where one party will provide services to another. Generally, the agreement will be made between The Tseng College of Extended Learning (ExL) and a college. The service provider will recover from the service recipient the costs associated with providing these services. Service contracts with off-campus entities should be arranged through Purchasing & Contracts Administration.
  • An MOU or contract of services must be approved before services are performed.  The MOU will be processed as the cohort is developed and may span multiple fiscal years.
  • Streamline the MOU procedure for cohorts.
  • To comply with Executive Order (EO) 1000-Delegation of Fiscal Authority and Responsibility.

PROCEDURES:

The following procedures apply to agreements that would bind CSUN colleges.

A.  Agreements issued by colleges:

    • As cohorts are developed and agreed upon, the signed and completed package will be forwarded to the Office of Financial Services for review.

B.  Guidelines for submiting MOU's:

    • An MOU Cost Recovery Worksheet - Between A General Operating Fund Entity and An Enterprise is required for each cohort. An MOU document submitted without an MOU worksheet will be returned to the service provider.
    • Financial Services will assign a cohort MOU reference number beginning with “C” to flag as a cohort, followed by two digits to indicate the year the cohort was initiated (Ex. C12001). Addendums to cohorts should follow the same process as new agreements.
    • The AVP, Financial Services will review the MOU and accompanying MOU Cost Recovery Worksheet and sign off upon verification that the agreement is in compliance with University and State policies. Copies of the signed agreements will be emailed to the appropriate parties.

C.  Reporting

    • Prior to June 15th of each fiscal year ExL will forward a spreadsheet to the AVP, Financial Services detailing the estimates of the cohorts for the upcoming fiscal year. The spreadsheet will also include the beginning and ending dates of each cohort listed.
    • The spreadsheet will be reviewed by the AVP, Financial Services and incorporated in the annual review of the Vice President, Administration and Finance/CFO as a part of the CSUN cost allocation plan. Because cohorts may span fiscal years, the worksheet submitted to the CFO will detail the estimated cost recovery by fiscal year. The CFO will sign off on the worksheet and the document will be housed in the Office of Financial Services.

REFERENCES:

The following are referenced:

RESPONSIBILITIES:

The Dean of each college providing reimbursable services from cohorts of an on-going nature to ExL shall initiate a Memorandum of Understanding as described in the above procedures.

Completed MOU Agreements (originals) must be submitted to Financial Services for final approval (MD 8337). The Associated Vice President of Financial Services will approve and verify that all MOUs are in compliance with University and State policies. All parties receive a copy of the approved MOU via email.