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PA Department of the Auditor General

Published December 9, 2025

About This Audit

The UPMC Horizon report details the procedures and findings related to its eligibility for the 2026 Tobacco Settlement Payment, under the Tobacco Settlement Act, which provides payments for uncompensated care services. Two approaches exist to determine eligibility: uncompensated care and extraordinary expense. The report’s procedures verified claims and days data submitted to the Pennsylvania Health Care Cost Containment Council and the Department of Human Services (DHS). Of four extraordinary expense claims reviewed for fiscal year ending June 30, 2024, three met eligibility criteria. The procedures also verified the number of inpatient days for fiscal year ending June 30, 2023. UPMC Horizon must update its PHC4 claims data to ensure accuracy. 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