Published June 23, 2025
About This Audit
The 2026 Tobacco Settlement Program report evaluates Delaware County Memorial Hospital’s eligibility for compensation for uncompensated care through the Tobacco Settlement Act. This act allows hospitals to receive payments for uncompensated and extraordinary expense care based on specific data elements like uncompensated care costs and inpatient days. For the fiscal year ended June 30, 2024, Delaware County Memorial Hospital did not have any qualifying inpatient claims, making them ineligible for extraordinary expense compensation for the 2026 payment year. The audit verified the hospital’s data for total inpatient days and Medical Assistance (MA) days for the fiscal year ended June 30, 2023, and found no discrepancies. Adjustments to the hospital’s MA-336 Cost Report should be submitted if needed. This comprehensive report will inform the Department of Human Services’ distribution of funds. The document is publicly available online.