Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Community Action Partnership of Western Nebraska, Inc. and Affiliate (the Organization) under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Organization.
Nonmonetary assistance in the form of loans and loan guarantees is included in the accompanying schedule of expenditures of federal awards. Loans and loan guarantees outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The related balance for loans and loan guarantees was $768,225 at June 30, 2025.