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PA Department of the Auditor General

Published October 5, 2026

About This Audit

The document details the procedures performed to review UPMC Somerset’s eligibility for payments under the Tobacco Settlement Act of 2001, which compensates hospitals for uncompensated care services. For fiscal year ending June 30, 2025, UPMC Somerset reported two extraordinary expense claims, both qualifying for potential payment. The audit also verified inpatient and Medical Assistance days reported for fiscal year ending June 30, 2025, noting some errors requiring corrections. Adjustments to claims must be made during the PHC4 self-verification process to maintain database accuracy. Hospitals can choose between the extraordinary expense and uncompensated care methods for calculating subsidy entitlements. Facilities are reminded to submit additional qualifying claims by October 31, 2026. 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