Audit 40598

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Appalachian Regional Healthcare, Inc. and 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"). Therefore, amount presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The total expenditures of federal awards - COVID-19 only represent the amounts reported to the portal based on what was expended through COVID-19 expenses or lost revenue calculated through 2019 (year before pandemic) revenue totals. In the Consolidated group of Appalachian Regional Healthcare, Inc., the following entities received the federal funds under the Provider Relief Funding from U.S. Department of Health and Human Services ("H.H.S") in Period 2: ARH Tug Valley Health Services, Inc. received $8,223,107 and Appalachian Regional Healthcare, Inc. received $17,913,513. These amounts total to $26,136,620. In Period 3, the entity Appalachian Regional Healthcare, Inc. received $22,490. De Minimis Rate Used: N Rate Explanation: Appalachian Regional Healthcare, Inc. does not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.