Skip to content
PA Department of the Auditor General

Published October 24, 2025

About This Audit

In accordance with the Tobacco Settlement Act of 2001, the Department of Human Services (DHS) establishes payments to hospitals for uncompensated care through two methods: the uncompensated care approach and the extraordinary expense approach. Lehigh Valley Hospital Dickson City’s extraordinary expense claims for the fiscal year ending June 30, 2024, were reviewed, resulting in their disqualification for the 2026 payment year due to ineligibility criteria. The hospital reported two claims, both of which failed to qualify as extraordinary expense claims. As a result, adjustments must be made to the PHC4 database to ensure accuracy, which is critical for the facility’s eligibility for subsidy entitlements. Additionally, audited inpatient and MA days reported were confirmed accurate, requiring no adjustments. DHS will finalize eligibility and payment distribution based on validated data, allowing eligible facilities to choose the calculation method for their subsidy entitlement. 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