Notes to SEFA
Title: Basis of Presentation
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. Alliance Healthcare Services, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards and state and other financial assistance (the “Schedule”) includes the federal award activity of Alliance Healthcare Services, Inc. under programs of the federal government for the year ended June 30, 2024 in addition to state and local assistance. 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). Because the Schedule presents only a selected portion of the operations of Alliance Healthcare Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Alliance Healthcare Services, Inc.
Title: Summary of Significant Accounting Policies
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. Alliance Healthcare Services, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
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. Alliance Healthcare Services, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Statement of Activities Reconciliation
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. Alliance Healthcare Services, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Per the Consolidated Statement of Activities, grants from government and other agencies totaled $35,233,898. One grant included in the Consolidated Statement of Activities but not in the above table is $55,614 that is attributed to a federal grant that is a fee-for-service grant.
Title: Reissuing of the Audit Reports
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. Alliance Healthcare Services, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
After issuance of the 2024 financial and single audit reports, AHS found that they did not include certain federal expenditures in its Schedule of Expenditures of Federal Awards and State and Other Financial Assistance dated December 30, 2024. Total federal money passed through from the Tennessee Department of Mental Health and Substance Abuse Services was under reported by $2,090,485. Because of these reclassifications, a revised Schedule of Expenditures of Federal Awards and State and Other Financial Assistance is presented which resulted in dual-dating of the audit report.