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PA Department of the Auditor General

Published June 30, 2026

About This Audit

UPMC Cole was audited based on eligibility for the Tobacco Settlement Program payments for uncompensated care in accordance with the Tobacco Settlement Act. The assessment involved verifying eligibility under the extraordinary expense and uncompensated care approaches. For the fiscal year ending June 30, 2025, UPMC Cole submitted two claims as potentially eligible under the extraordinary expense approach, but neither qualified due to being paid by insurance. The facility’s inpatient and MA days for June 30, 2024, were substantiated, except for minor discrepancies. UPMC Cole can revise submitted claims and data if additional qualifying claims emerge, ensuring adjustments are made in the PHC4 database. DHS will determine the Tobacco Settlement subsidy entitlement based on verified data, allowing the facility to choose the method for calculating its subsidy entitlement if eligible under both methods for 2027. 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