Published May 14, 2026
About This Audit
The Tobacco Settlement Act mandates the Department of Human Services (DHS) to provide payments to hospitals for uncompensated care services through either an uncompensated care approach or an extraordinary expense approach. The Children’s Hospital of Philadelphia submitted claims for possible reimbursement under these guidelines. In verifying the hospital’s fiscal reports for eligibility, of 232 extraordinary claims submitted for the fiscal year ending June 30, 2025, only eight qualified for payment under the extraordinary expense method for the 2027 Tobacco Settlement Payment Year. The report highlights that many claims did not qualify because they had been paid by insurance, thus should be removed from the self-pay listing. Consequently, Children’s Hospital of Philadelphia is only eligible for potential payment for the eight approved claims, pending further adjustments to the PHC4 Database. This is an automated summary. Please rely on the contents included in the released audit report.
