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PA Department of the Auditor General

Published September 22, 2025

About This Audit

The Tobacco Settlement Program report evaluates Forbes Hospital’s eligibility for the 2026 Tobacco Settlement payments based on uncompensated care services provided to uninsured patients. The report details procedures that verify the accuracy of hospital data concerning extraordinary expense claims and days reported, using data from fiscal years 2023 and 2024. Forbes Hospital reported six eligible extraordinary expense claims, confirmed as meeting the criteria, allowing potential payment under the extraordinary expense method. Total inpatient and MA days discrepancies were identified and corrected, affecting eligibility. DHS will use verified data to calculate subsidy entitlements, allowing hospitals to choose the preferred calculation method. The report culminates in a thank you note to the Allegheny Health Network for cooperation and provides contact details for queries, ensuring the results and any necessary adjustments are transparent and publicly accessible. 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