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PA Department of the Auditor General

Published August 15, 2025

About This Audit

The Children’s Hospital of Philadelphia underwent an audit of its eligibility for payments under the Tobacco Settlement Act, which assists hospitals with uncompensated care costs. The review focused on extraordinary expense claims for the fiscal year ending June 30, 2024. The hospital initially reported 228 claims totaling over $457 million, but all were disqualified because they were covered by Medicaid or other insurances. Regarding data accuracy for inpatient and Medical Assistance days for the fiscal year ending June 30, 2023, all entries matched the submitted data. The hospital is required to remove the non-qualifying claims from the PHC4 database or risk losing eligibility for future payments. 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