Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Community Action Partnership of Kern (the Organization) under programs of the federal and state governments for the year ended February 28, 2026. 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 Community Action Partnership of Kern, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Action Partnership of Kern.
The Organization received noncash assistance in the form of food commodities, which is included in the amounts reported on the Schedule of Expenditures of Federal and State Awards. Commodities, with a fair value of $6,974,021 at the time received, have been included in the determination of federal awards expended for the year ended February 28, 2026.
Effective February 10, 2026, the Organization assumed federal awards previously administered to the California Veterans Assistance Foundation (CVAF). The Schedule includes expenditures under those awards incurred by the Organization beginning February 10, 2026.