Published November 20, 2025
About This Audit
The Pennsylvania Department of Health’s handling of the Emergency Medical Services Operating Fund (EMSOF) was evaluated by the Department of the Auditor General. The audit, covering July 2021 to June 2024, was carried out according to Government Auditing Standards. It aimed to ensure that EMSOF collections and expenditures were properly managed and legally compliant. Findings revealed that despite attempts to reform via management changes and new invoicing, oversight remained inadequate. Payments lacked proper documentation, creating risks for misuse. Also, EMS councils failed to adhere to reporting standards, which the Department of Health did not enforce. Moreover, the department inadequately addressed previous audit suggestions. Although DOH agreed with most findings, it did not fully accept recommendations to update certain policies. Despite these issues, the Head Injury Program managed funds without identified weaknesses. Moving forward, further follow-ups are planned to ensure recommendations are implemented. This is an automated summary. Please rely on the contents included in the released audit report.