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PA Department of the Auditor General

Published December 9, 2025

About This Audit

The Tobacco Settlement Program involves UPMC Passavant receiving state payments for uncompensated care costs under Pennsylvania’s Tobacco Settlement Act. The Department of Human Services (DHS) uses specific criteria, including uncompensated care costs and extraordinary expenses, to determine eligibility for these payments. UPMC Passavant submitted claims for the fiscal year ending June 30, 2024, and subsequent data was reviewed to verify their eligibility. Of the 13 claims reviewed, seven qualified for extraordinary expense claims, potentially entitling the facility to receive payments for 2026. Additionally, inpatient and MA days were verified for accuracy. DHS will use verified data to calculate eligibility under both uncompensated care and extraordinary expense methods, allowing facilities to choose the payment method. 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