Title: Loan/loan guarantee outstanding balances
Accounting Policies: The schedule is presented on the accrual basis of accounting. The amounts reported as federal expenditures were obtained from Kaleida's general ledger which is the source of Kaleida's consolidated financial statements. The general ledger is reconciled to the appropriate federal financial reports for the applicable program and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program.
De Minimis Rate Used: N
Rate Explanation: The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the activity of federal award programs administered by Kaleida is in accordance with the requirements of Title 2 U.S. Code of Federal Regulation: Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a select portion of the operations of the Kaleida, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Kaleida. The Schedule is presented on the accrual basis of accounting, except Provide Relief Funds (note 3(e)).The amounts reported as federal expenditures were obtained from Kaleidas general ledger which is the source of Kaleidas consolidated financial statements. The general ledger is reconciled to the appropriate federal financial reports for the applicable program and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program.Kaleida Health has elected not to charge the 10% de minimis indirect cost rate.
MORTGAGE INSURANCE_HOSPITALS (14.128) - Balances outstanding at the end of the audit period were 264402219.
Title: (a)Loans Outstanding (ALN 14.128)
Accounting Policies: The schedule is presented on the accrual basis of accounting. The amounts reported as federal expenditures were obtained from Kaleida's general ledger which is the source of Kaleida's consolidated financial statements. The general ledger is reconciled to the appropriate federal financial reports for the applicable program and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program.
De Minimis Rate Used: N
Rate Explanation: The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the activity of federal award programs administered by Kaleida is in accordance with the requirements of Title 2 U.S. Code of Federal Regulation: Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a select portion of the operations of the Kaleida, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Kaleida. The Schedule is presented on the accrual basis of accounting, except Provide Relief Funds (note 3(e)).The amounts reported as federal expenditures were obtained from Kaleidas general ledger which is the source of Kaleidas consolidated financial statements. The general ledger is reconciled to the appropriate federal financial reports for the applicable program and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program.Kaleida Health has elected not to charge the 10% de minimis indirect cost rate.
Kaleida has the following obligations outstanding that are insured or coinsured by the U.S. Department of Housing and Urban Development, with a summary of loan activity in 2022.LoanLoanbalance atbalance atOriginalDecember 31,December 31,Contract numberALNloan amount2021PaymentsBorrowings2022014-1300714.128 $189,588,800 10,676,172 6,353,588 4,332,584 014-1003914.128 57,540,000 35,432,575 2,374,768 33,057,807 014-1003914.128 18,290,000 9,987,600 814,535 9,173,066 014-1004714.128 100,253,000 72,230,270 3,469,181 68,761,089 014-1005014.128 51,864,100 39,534,857 1,730,937 37,803,910 014-1006514.128 128,042,400 114,807,137 3,533,374 111,273,763 $545,578,300 282,668,611 18,276,383 264,402,219
Title: (b)Maternal and Child Health Services Block Grant (ALN 93.994)
Accounting Policies: The schedule is presented on the accrual basis of accounting. The amounts reported as federal expenditures were obtained from Kaleida's general ledger which is the source of Kaleida's consolidated financial statements. The general ledger is reconciled to the appropriate federal financial reports for the applicable program and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program.
De Minimis Rate Used: N
Rate Explanation: The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the activity of federal award programs administered by Kaleida is in accordance with the requirements of Title 2 U.S. Code of Federal Regulation: Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a select portion of the operations of the Kaleida, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Kaleida. The Schedule is presented on the accrual basis of accounting, except Provide Relief Funds (note 3(e)).The amounts reported as federal expenditures were obtained from Kaleidas general ledger which is the source of Kaleidas consolidated financial statements. The general ledger is reconciled to the appropriate federal financial reports for the applicable program and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program.Kaleida Health has elected not to charge the 10% de minimis indirect cost rate.
Kaleida operates numerous programs designed to provide health services to pregnant women, mothers, infants, and children. Funding is provided from federal and various other sources.The federal portion of the award under these programs for the year ended December 31, 2022, is as follows: ContractTotalFederalFederalnumberProgramexpendituresshareexpendituresC36786GGRegional Perinatal Center Grant72,703 100.00 % 72,703 C32397GGSchool Based HealthProgram-Core Grant163,513 17.30 % 28,288 C37178GGSchool Based HealthProgram-Core Grant118,731 17.30 % 20,540 $354,947 121,531
Title: (c)National Bioterrorism Hospital Preparedness Program (ALN 93.889)
Accounting Policies: The schedule is presented on the accrual basis of accounting. The amounts reported as federal expenditures were obtained from Kaleida's general ledger which is the source of Kaleida's consolidated financial statements. The general ledger is reconciled to the appropriate federal financial reports for the applicable program and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program.
De Minimis Rate Used: N
Rate Explanation: The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the activity of federal award programs administered by Kaleida is in accordance with the requirements of Title 2 U.S. Code of Federal Regulation: Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a select portion of the operations of the Kaleida, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Kaleida. The Schedule is presented on the accrual basis of accounting, except Provide Relief Funds (note 3(e)).The amounts reported as federal expenditures were obtained from Kaleidas general ledger which is the source of Kaleidas consolidated financial statements. The general ledger is reconciled to the appropriate federal financial reports for the applicable program and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program.Kaleida Health has elected not to charge the 10% de minimis indirect cost rate.
Kaleida has received a federally funded grant from Healthcare Association of New York State (HRSA) to initiate a bioterrorism hospital preparedness program.
Title: (d)Testing and Treatment for the Uninsured (ALN 93.461)
Accounting Policies: The schedule is presented on the accrual basis of accounting. The amounts reported as federal expenditures were obtained from Kaleida's general ledger which is the source of Kaleida's consolidated financial statements. The general ledger is reconciled to the appropriate federal financial reports for the applicable program and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program.
De Minimis Rate Used: N
Rate Explanation: The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the activity of federal award programs administered by Kaleida is in accordance with the requirements of Title 2 U.S. Code of Federal Regulation: Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a select portion of the operations of the Kaleida, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Kaleida. The Schedule is presented on the accrual basis of accounting, except Provide Relief Funds (note 3(e)).The amounts reported as federal expenditures were obtained from Kaleidas general ledger which is the source of Kaleidas consolidated financial statements. The general ledger is reconciled to the appropriate federal financial reports for the applicable program and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program.Kaleida Health has elected not to charge the 10% de minimis indirect cost rate.
Kaleida has received a federally funded grant from U.S. Department of Health and Human Services to support claims reimbursement for testing uninsured individuals for COVID 19.
Title: (e)Provider Relief Funds (ALN 93.498)
Accounting Policies: The schedule is presented on the accrual basis of accounting. The amounts reported as federal expenditures were obtained from Kaleida's general ledger which is the source of Kaleida's consolidated financial statements. The general ledger is reconciled to the appropriate federal financial reports for the applicable program and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program.
De Minimis Rate Used: N
Rate Explanation: The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the activity of federal award programs administered by Kaleida is in accordance with the requirements of Title 2 U.S. Code of Federal Regulation: Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a select portion of the operations of the Kaleida, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Kaleida. The Schedule is presented on the accrual basis of accounting, except Provide Relief Funds (note 3(e)).The amounts reported as federal expenditures were obtained from Kaleidas general ledger which is the source of Kaleidas consolidated financial statements. The general ledger is reconciled to the appropriate federal financial reports for the applicable program and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program.Kaleida Health has elected not to charge the 10% de minimis indirect cost rate.
(e)Provider Relief Funds (ALN 93.498)Kaleida has received provider relief funds from Health Resources and Services Administration to support relief of related expenses or lost revenues attributable to COVID 19.The Schedule includes Provider Relief Fund grants reported in Period 3 and 4 submissions to the PRF Reporting Portal. (f)Disaster Grants Public Assistance (ALN 97.036) Kaleida received funds from FEMA to support relief of related expenses attributable to COVID 19. The Schedule includes funds that were obligated by FEMA in 2022 which represents a reimbursement of expenses related to COVID 19.