Financials, Audits, & Metrics

• Federal Negotiated IDC Rate *New as of 7/1/2024
• Federal Negotiated IDC Rate (previous rate)
• Franchise Tax Board Letter of Determination (PDF)
• Updated CA Sec of State Certified Acknowledgement
• IRS Tax Information (PDF)
• Certificate of Good Standing

Tracking data or “metrics” help to measure an organization's activities and assist with developing strategies for ongoing improvement. At Cal Poly Humboldt's Sponsored Programs Foundation, the number of proposals and awards are tracked for various benefits including use as a forecasting tool. Metrics assist SPF in anticipating increased volume of proposals and awards to help balance increased workload.

The charts at the below links provide year over year comparative data from Fiscal Year11/12 to Present: 

• SPF Pre-Award Metrics: Year Over Year Comparative Data from FY 11/12 to FY 25/26 (Q3)
• SPF Pre-Award Metrics: Year Over Year Comparative Data from FY 11/12 to FY 24/25 (Q4) YEAR END

For easy reference, we created a ‘Quick Facts’ sheet that offers a snapshot of the Sponsored Programs Foundation and the types of activity the research foundation is engaged in, along with this infographic of our current portfolio snapshot. 

Sponsored Programs Foundation (SPF) undergoes regular compliance audits to ensure adherence to federal regulations, sponsor requirements, and institutional policies. Audits verify that funds are used properly and that projects comply with applicable laws, regulations, and award terms.

Periodically, Sponsored Programs Foundation (SPF) grants and awards are audited by federal, state, or other sponsoring agencies. Sponsors/funders review the grant expenditures to ensure terms and conditions of the award have been met. Audits are coordinated through SPF. In the event award personnel are contacted regarding an audit or a program review, immediately contact the Compliance Officer.

What Is a Compliance Audit?

A compliance audit is a formal review of:

• Financial transactions
• Internal controls
• Project activities
• Adherence to grant and contract requirements

Audits are conducted under standards such as:

• Federal regulations (e.g., Uniform Guidance)
• Government auditing standards
• Sponsor-specific requirements 

Audits

Single Audit

The Single Audit, also known as the 2 CFR 200, Subpart F – Single Audit, is a rigorous, organization-wide audit for entities receiving and expending $750,000 or more of federal funds in a fiscal year. SPF receives grants and awards from a variety of federal agencies. As such, we undergo an annual financial statement single audit of our operations which is conducted by an outside, independent Certified Public Accounting (CPA) firm. Please refer to our Financial Information to view our most recent financial audits.

Chancellor's Audit

The Office of Audit and Advisory Services (OAAS) conducts a wide variety of audits and reviews of campus resources and programs. The reports from these activities are located on the CSU's website under Auxiliary Organization Reports.

Read more about Uniform Guidance