Which of the following statements is NOT accurate regarding agency relationships in healthcare?

The statement regarding agency funds being included in unrestricted net assets is not accurate because agency funds are typically considered separate from unrestricted net assets. In an agency relationship, one party (the agent) acts on behalf of another party (the principal), and the assets held in agency funds are held in trust for a third party. Therefore, these assets should not be categorized as part of the organization's unrestricted net assets, as they do not belong to the organization itself and are intended for specific purposes or beneficiaries.

The other options accurately reflect concepts related to agency relationships. Healthcare organizations can indeed receive and hold assets owned by others; this is a fundamental aspect of agency relationships. Additional disclosure for concentrations of credit risk is often required to ensure transparency regarding potential risks associated with various investments. Lastly, investments in non-government-guaranteed obligations can present credit risks, which necessitates careful management and disclosure by the healthcare organization. Understanding these nuances helps clarify the financial responsibilities and reporting requirements in healthcare agency relationships.