Published September 16, 2026
About This Audit
The Tobacco Settlement Program, established under the Tobacco Settlement Act of 2001, mandates the Department of Human Services (DHS) to compensate hospitals for uncompensated care services. This report focuses on St. Christopher’s Hospital for Children, assessing their fiscal eligibility for 2027 payments based on uncompensated care or extraordinary expenses. The uncompensated care score relies on hospital data over three years, while extraordinary expenses hinge on claims exceeding double the facility’s average costs. The program reviewed St. Christopher’s claims and inpatient data, determining six out of seven extraordinary expense claims qualified. DHS will calculate the hospital’s subsidy entitlement, allowing the choice of payment method if eligible under both criteria. The hospital is advised to correct inaccuracies and submit additional qualifying claims by October 31, 2026. The report’s findings assist DHS in deciding subsidy entitlements and distribution timelines for eligible hospitals. This is an automated summary. Please rely on the contents included in the released audit report.
