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PA Department of the Auditor General

Published April 13, 2026

About This Audit

The Encompass Health Rehabilitation Hospital of Nittany Valley was evaluated under the Tobacco Settlement Act for payments related to uncompensated care services. The act mandates hospitals receive payments for such services using either an uncompensated care or extraordinary expense approach. Procedures were conducted to verify the claims and days data reported by the hospital for eligibility in the 2027 Tobacco Settlement Payment Year. The results indicated the hospital had no potentially eligible extraordinary expense claims for fiscal year 2025, rendering it ineligible for certain payments unless additional claims are submitted. The hospital’s reported total inpatient and Medical Assistance days for the fiscal year 2024 matched substantiated data with no discrepancies. Future eligibility and payments will be calculated based on updated reports and claims. If eligible under both methods, the hospital may choose its preferred calculation method for payments. 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