Published September 9, 2026
About This Audit
The Pennsylvania Psychiatric Institute (PPI) is involved in the Tobacco Settlement Program, which provides financial assistance for uncompensated care under the Tobacco Settlement Act of 2001. This letter addressed to Mr. Randy Morris, CFO of PPI, outlines the procedures and eligibility criteria for the program, including both uncompensated and extraordinary expense approaches. The extraordinary expense option requires the facility to provide inpatient services to uninsured patients with claims exceeding the average cost. An engagement was conducted to verify if PPI reported eligible extraordinary expense claims for the fiscal year ending June 30, 2025. Seven out of eight claims submitted by PPI were deemed eligible, potentially qualifying them for payment in the 2027 Tobacco Settlement Payment Year. Accurate reporting of claims and days data is crucial. Any inaccuracies or failure to adjust non-qualifying claims may affect the PPI’s eligibility for payment. The report distribution and instructions for adjustments are provided. This is an automated summary. Please rely on the contents included in the released audit report.
