Notes to SEFA
Kaleida Health (Kaleida) is an integrated healthcare delivery system that provides acute, skilled nursing, rehabilitative, outpatient, and home healthcare services primarily to the residents of Western New York. The entities consolidated within Kaleida are the Hospital Corporation (consisting of Buffalo General Medical Center, John R. Oishei Children’s Hospital, the Millard Fillmore Suburban Hospital, DeGraff Memorial Hospital, and two hospital based nursing facilities), Visiting Nursing Association of WNY, Inc., VNA Home Care Services, Inc., Upper Allegheny Health System (UAHS), General Physician, P.C. and its subsidiaries (General Physicians), Great Lakes Physicians, P.C. (Great Lakes), several other subsidiaries, and two charitable foundations that raise funds for Kaleida.
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. 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 2025. See the Notes to SEFA for chart/table.