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PA Department of the Auditor General

Published November 20, 2025

About This Audit

The Tobacco Settlement Program for St. Christopher’s Hospital for Children outlines the procedures and results related to claims submitted under the extraordinary expense approach for fiscal years ending June 30, 2024, and June 30, 2023. The Department of Human Services (DHS) engaged procedures to verify the eligibility of St. Christopher’s claims, resulting in four out of seven claims qualifying for extraordinary expenses. This could make the facility eligible for a Tobacco Settlement payment in 2026. DHS will use verified claims and cost reports from hospitals to determine subsidy entitlements, allowing facilities to choose between extraordinary expense and uncompensated care approaches if eligible. This is an automated summary. Please rely on the contents included in the released audit report.

Audit Type:

Audit County:

Pennsylvania Department
of the Auditor General