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PA Department of the Auditor General

Published April 8, 2026

About This Audit

The Devereux Children’s Behavioral Health Center was reviewed for eligibility for payments under Pennsylvania’s Tobacco Settlement Act. The act provides funds to hospitals for uncompensated care. To qualify, facilities must meet specific criteria either through uncompensated care scores or extraordinary expense approaches. Procedures were performed to assess the eligibility of Devereux’s claims data for fiscal years 2024 and 2025, focusing on inpatient days, Medicare/Medicaid days, and financial criteria for extraordinary expenses. The facility did not have eligible extraordinary expense claims for the 2027 Tobacco Settlement Payment Year but may submit additional claims by October 31, 2026. DHS will calculate potential entitlements, and facilities may choose the method to determine their subsidy if eligible. The report on these findings is accessible publicly and has been distributed to relevant DHS officials. 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