AuditsAudit Type: Compliance

UPMC Altoona – Blair County – Tobacco Settlement Payment Data for Year 2026

The UPMC Altoona report details the engagement conducted to assess eligibility for the 2026 Tobacco Settlement Payment under the Pennsylvania Tobacco Settlement Act. The process involves verifying extraordinary expense claims and uncompensated care scores. UPMC Altoona submitted eight claims, seven of which met the criteria for extraordinary expense claims. The report cross-verified inpatient and Medical […]

Hospital of the University of Pennsylvania – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The Hospital of the University of Pennsylvania reported 22 potentially eligible extraordinary expense claims but did not submit required documentation, thus disqualifying them from receiving payments under the extraordinary expense method. The uncompensated care score, determined by various data elements, guides the eligibility for payments. The hospital’s reported total inpatient days and Medical Assistance days […]

Children’s Hospital of Philadelphia – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The Children’s Hospital of Philadelphia underwent an audit of its eligibility for payments under the Tobacco Settlement Act, which assists hospitals with uncompensated care costs. The review focused on extraordinary expense claims for the fiscal year ending June 30, 2024. The hospital initially reported 228 claims totaling over $457 million, but all were disqualified because […]

Penn Township Non-Uniformed Pension Plan – Cumberland County – Reduced Period Engagement – Period Ended December 31, 2024

The Penn Township Non-Uniformed Pension Plan was audited as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed compliance with state laws, regulations, contracts, and local policies. It verified state aid deposits, employer contributions, and retirement benefit calculations. All criteria were met except for the adoption of a restated plan […]

Clearfield Regional Police Pension Plan – Clearfield County – Audit Period March 5, 2023 to December 31, 2024

The compliance audit of the Clearfield Regional Police Pension Plan for the period of March 5, 2023, to December 31, 2024, was conducted according to the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify the administration’s compliance with state laws, regulations, and local policies, focusing on accurate state aid deposits, […]

Somerset County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021 to 2023

A review was done of the Somerset County Children and Youth Agency’s fiscal reports for the years 2021-2022 and 2022-2023 to certify commonwealth expenditures. The engagement involved evaluating compliance with children, youth, and families’ regulations. For the 2021-2022 fiscal year, adjustments increased expenditures by $4,854, non-reimbursable expenditures by $82, and decreased revenue by $353, resulting […]

Greene County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021 to 2023

The Greene County Children and Youth Agency (GCCYA) reports cover the fiscal years 2021-2022 and 2022-2023. The engagement aimed to verify and certify the actual commonwealth expenditures relating to children’s welfare in Greene County. Adjustments to the agency’s original fiscal reports showed a decrease in reported expenditures: $29,709 for 2021-2022, resulting in $17,826 due to […]

Crawford County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021 to 2023

The amended fiscal reports for Crawford County Children and Youth Agency detail the Commonwealth expenditures for fiscal years 2021-2022 and 2022-2023, ensuring compliance with Act 148 guidelines. The engagement identified necessary adjustments impacting the State Share, which resulted in amounts due to the state: $8,948 for 2021-2022 and $7,973 for 2022-2023. The agency’s expenditures and […]

PMC Somerset – Somerset County – Tobacco Settlement Payment Data for Year 2026

UPMC Children’s Hospital of Pittsburgh – Allegheny County – Tobacco Settlement Payment Data for Year 2026