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Funded by the Health Resources and Services Administration, FQHCs are community-based healthcare providers that offer primary care services in underserved areas, regardless of a patient's ability to pay

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Reynolds contended it should not continue to be responsible for payments related to the brands, the Palm Beach County circuit judge ordered it to pay $92.6 million to the state and $9.8 million to Philip Morris USA, another tobacco company that became involved in the lawsuit because of increased payment obligations it faced, according to court documents

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However, CARB primarily based its accrual on the invoices received from vendors and grantees shortly after fiscal yearend instead of developing a comprehensive estimate of eligible expenditures incurred by vendors and grantees