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PA Department of the Auditor General

Published November 20, 2025

About This Audit

The Penn State Health Holy Spirit Medical Center is being evaluated under the Tobacco Settlement Act for eligibility to receive payments for uncompensated care services. This analysis determines whether claims qualify for reimbursement under the extraordinary expense approach or the uncompensated care approach. The facility initially reported 17 potentially eligible claims for the fiscal year ending June 30, 2024, but only 12 qualified after scrutiny. Additionally, a review of inpatient and Medical Assistance (MA) days revealed several reporting errors, requiring adjustments in the Pennsylvania Health Care Cost Containment Council (PHC4) and MA-336 database submissions. Corrections are needed to ensure eligibility for the 2026 Tobacco Settlement subsidy, and the facility’s eligibility will be determined based on revised data. 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