Skip to content
PA Department of the Auditor General

Published March 27, 2026

About This Audit

The Tobacco Settlement Program outlines the reporting and payment procedures for hospitals receiving funds for uncompensated care services. Under this program, the Department of Human Services (DHS) evaluates hospitals based on uncompensated care scores or extraordinary expense claims. The report details the procedures conducted for the Children’s Home of Pittsburgh to assess claim eligibility and days data accuracy for the 2027 payment year. The facility had no eligible extraordinary expense claims for the fiscal year ending June 30, 2025, making them ineligible under that method unless additional claims are submitted and approved. Verification of total inpatient and MA days showed no discrepancies. DHS will determine eligibility and subsidy entitlements once all data is reviewed. Additional eligible claims for 2025 must be submitted by October 31, 2026. 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