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PA Department of the Auditor General

Published September 29, 2025

About This Audit

The report addresses UPMC Carlisle’s participation in the Tobacco Settlement Program, overseen by the Department of Human Services (DHS). This program provides payments to hospitals for uncompensated care services. UPMC Carlisle could receive payments through two methods: uncompensated care or extraordinary expense approach, with claims verified for uninsured patients. An assessment for the fiscal year ending June 30, 2024, found that of six extraordinary expense claims reported, four qualify under the criteria. The report also reviewed UPMC Carlisle’s total inpatient and Medical Assistance (MA) days, finding discrepancies in reported data due to error. Facilities must adjust claims and data inaccuracies for eligibility in the 2026 payment. Results influence UPMC Carlisle’s subsidy determination under the Tobacco Settlement program, allowing them to choose the calculation method to maximize their potential subsidy entitlement. DHS will use the verified data and revised reports to finalize subsidy distribution. 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