OBJECTIVE
The Indian Health Service’s (IHS’s) Catastrophic Health Emergency Fund (CHEF) was established to meet the extraordinary medical costs associated with the treatment of victims of disasters or catastrophic illness for individuals under IHS’s responsibility. CHEF is used to reimburse Tribal health programs for medical services purchased from non-IHS providers when existing IHS or Tribal facilities cannot provide the care needed or when supplemental funds are needed for comprehensive care. CHEF appropriations are capped annually and must be used as the payor of last resort. Our objectives are to: (1) provide an overview of how IHS administers CHEF, (2) identify any significant changes to the CHEF program during fiscal years 2021–2025, and (3) describe the process for reimbursing medical costs of eligible individuals.
TIMELINE
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January 15, 2026Announced
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TodayOffice of Audit Services In-Progress
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Est FY2028Estimated Fiscal Year for Project Completion