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PA Department of the Auditor General

Published May 4, 2026

About This Audit

The Tobacco Settlement Program, established by the Tobacco Settlement Act of 2001, provides financial payments to hospitals for uncompensated care services. Independence Health System Westmoreland Hospital underwent procedures to verify eligibility for these payments under the extraordinary expense method for the fiscal year ending June 30, 2025. The facility reported six potentially eligible extraordinary expense claims, of which five qualified. For the fiscal year ending June 30, 2024, the hospital’s reported total inpatient days matched source documents with minor discrepancies. Facilities are reminded to submit additional claims by October 31, 2026, for consideration. The report will inform DHS’s decision on subsidy entitlements for the 2027 Tobacco Settlement Payment Year. 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