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PA Department of the Auditor General

Published October 27, 2026

About This Audit

The Pennsylvania Department of Human Services (DHS) evaluated Wills Eye Hospital’s eligibility for Tobacco Settlement payments under the Tobacco Settlement Act, which compensates hospitals for uncompensated care. Two approaches, uncompensated care and extraordinary expense, determine eligibility based on specific criteria such as uncompensated care costs, revenue, and insurance days. Wills Eye Hospital had no eligible extraordinary expense claims for the fiscal year ending June 30, 2025, and must adjust its claims to avoid payment ineligibility. For previously reported data like inpatient days and Medical Assistance days, discrepancies were minimal, with documentation matching submitted figures except for a minor error. Facilities have until October 31, 2026, to submit additional claims. DHS will compile engagement reports to calculate the 2027 subsidy entitlement for eligible hospitals, allowing them to choose their preferred payment calculation method. 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