Published August 21, 2025
About This Audit
The report addressed to Ms. Kim Lira, CEO of Southwood Psychiatric Hospital, outlines the procedures and results regarding the facility’s eligibility for payments under the Tobacco Settlement Act. The Act mandates the Department of Human Services (DHS) to fund hospitals for uncompensated care services using either uncompensated care scores or extraordinary expense approaches. Southwood did not have eligible extraordinary expense claims for the 2026 Tobacco Settlement Year. The report verifies the accuracy of inpatient and Medical Assistance days for the fiscal year ending June 2023 as reported by Southwood, confirming data accuracy with no discrepancies. Southwood may submit additional claims by October 31, 2025, if they believe they qualify under self-pay criteria. Results will be utilized by DHS to determine eligibility and subsidy entitlements. The document also acknowledges the cooperation of Southwood’s staff during the audit. This is an automated summary. Please rely on the contents included in the released audit report.