Audit 307917

Title: Basis of Presentation Accounting Policies: Summary of Significant Accounting Policies - Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Indirect Cost Rate - AHC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Alameda Health Consortium (the "AHC") under programs of the federal governments for the year ended June 30, 2023. The information in this schedule is presented in accordance with requirements of the 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 consolidated operations of AHC, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of AHC.

Title: Federal Expenditure Portion of Alameda County Awards Accounting Policies: Summary of Significant Accounting Policies - Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Indirect Cost Rate - AHC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. AHC has reported the federal share of contracts in the Schedule based on Attachment A to the contracts from Alameda County, Social Services Agency for procurement contract number 23395 as 50% of allowable contract expenditures and for procurement contract number 20835 as 2% of allowable contract expenditures.

Title: Subrecipients Accounting Policies: Summary of Significant Accounting Policies - Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Indirect Cost Rate - AHC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. AHC passed amounts through to subrecipients totaling $838,717 during the year ended June 30, 2023.