Audit 352170

Title: GENERAL INFORMATION Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting. The amounts reported in the Schedule as expenditures may differ from certain financial reports submitted to federal funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting. De Minimis Rate Used: Y Rate Explanation: Volunteers of America of Pennsylvania Inc. and Affiliate has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) presents the activities in all of the federal financial assistance programs of Volunteers of America of Pennsylvania Inc and Affiliate. All financial assistance received directly from federal agencies, as well as financial assistance passed through other governmental agencies or nonprofit organizations, is included on the Schedule. The information in the 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").

Title: RELATIONSHIP TO BASIC CONSOLIDATED FINANCIAL STATEMENTS Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting. The amounts reported in the Schedule as expenditures may differ from certain financial reports submitted to federal funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting. De Minimis Rate Used: Y Rate Explanation: Volunteers of America of Pennsylvania Inc. and Affiliate has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Federal award expenditures are reported on the consolidated statement of functional expenses as program services and management and general. In certain programs, the expenditures reported in the basic consolidated financial statements may differ from the expenditures reported in the Schedule due to program expenditures exceeding grant or contract budget limitations, which are not included as federal awards, and differences between accounting principles generally accepted in the United States of America and applicable government regulations regarding eligible program expenditures.