Audit 3419

Accounting Policies: The accompanying schedule of expenditures of federal awards ("Schedule") includes the federal grant activity for Volunteers of America Mid-States, Inc. and Affiliates (the "Organization") for the year ended June 30, 2023 and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ("CFR") Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Because the Schedule presents only a select portion of the operations of the Organization, amounts presented in the schedule may differ from amounts included in the consolidated financial statements.We have audited the consolidated financial statements of Volunteers of America Mid-States, Inc. and Affiliates as of and for the year ended June 30, 2023. The Organization consisted of multiple entities, discussed in Note A to the consolidated financial statements. Our audit of compliance, which follows, only includes the federal grant activity of Volunteers of America Mid-States, Inc. because the affiliated entities are subject to the Uniform Guidance on an individual basis. De Minimis Rate Used: N Rate Explanation: Indirect costs are allocated among programs based on the percentage allowable for reimbursement by each grant. Reimbursable percentages range from 0% - 26.66%. The Organization does not use the 10 percent de minimis indirect cost rate allowed in the Uniform Guidance, section 414.