WIC §4652.5 · Bakersfield

Kern Regional Center
Vendor Audits & Reviews

Independent CPA audits and reviews under WIC §4652.5 for Kern vendors across Kern County, Mono County, Inyo County.

Kern Regional Center, based in Bakersfield, covers one of the most unusual service areas in the system: Kern County plus the eastern Sierra counties of Inyo and Mono — a territory that runs from the southern Central Valley to Bishop and Mammoth Lakes. Vendors receiving $500,000 or more in Kern funding across the State fiscal year fall under the WIC §4652.5 independent review or audit requirement.

Do you need a review or an audit?

It depends on how much Kern Regional Center funding you receive — not your total revenue from all sources — measured across the State fiscal year (July 1 – June 30):

Review — Limited Assurance
$500,000 – $1,999,999
in regional center funding → an independent CPA review.
Audit — Reasonable Assurance
$2,000,000 or more
in regional center funding → a full independent audit.

If you are vendored with more than one regional center, your funding is aggregated across all of them to determine your level. See the full review-vs-audit comparison for what each engagement involves.

Vendors we work with in Bakersfield and beyond

Most of Kern's vendor base sits in and around Bakersfield — residential providers, day programs, and supported living agencies serving the county's growing population — but the center's reach into Inyo and Mono counties means some providers operate hundreds of miles from headquarters, in some of the most sparsely populated terrain in California. For those vendors, travel is not a footnote; it is a defining cost, and documenting it so it classifies as direct program spending under the 85/15 test is central to the engagement. Kern-area vendors also tend to be smaller organizations crossing the $500,000 line for the first time, which makes the difference between a review and a full audit — and the lighter footprint of the review — worth understanding before the fiscal year closes.

Your deadline

Your independent report is due within nine months of your fiscal year-end, and the report plus any management letter must reach Kern Regional Center within 30 days of when your CPA issues it. There are no extensions under the statute. Calendar-year vendors (fiscal year-end December 31) have a September 30 deadline the following year — use our deadline calculator to map yours.

Where you submit: Kern Regional Center

Headquarters: Bakersfield, California

Service area: Kern, Mono, and Inyo counties

Main phone: (661) 327-8531

Official website: kernrc.org

Guidepost Inc. is an independent CPA firm engaged directly by vendors. We are not affiliated with Kern Regional Center or any regional center — independence is exactly what WIC §4652.5 requires of your audit or review.

Vendored with Kern? Let's talk.

We'll confirm whether you need a review or an audit and quote a fixed fee.

Request a Free Quote

or call (415) 916-7010

Frequently asked questions

← All covered Regional Centers  ·  Full WIC §4652.5 guide

This page is general information about California Regional Center vendor audit requirements and is not legal or accounting advice for your specific situation. Contact center details are provided for vendor convenience and are subject to change; verify directly with the center.