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Auditor General DeFoor Releases Tobacco Settlement Fund Audits for 36 Health Care Facilities in 23 Counties

April 21, 2026

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of tobacco settlement fund audits for 36 health care facilities in Allegheny, Berks, Blair, Cambria, Centre, Chester, Clarion, Cumberland, Dauphin, Erie, Fulton, Lackawanna, Lancaster, Lawrence, Lehigh, Luzerne, Mercer, Montgomery, Philadelphia, Somerset, Susquehanna, Washington and York counties.

“Our audits ensure hospitals have documentation to support the receipt of tobacco settlement funds before receiving reimbursement for uncompensated care,” Auditor General DeFoor said.

Reached in 1998, the Tobacco Master Settlement Agreement settled state lawsuits brought against tobacco companies to recover costs associated with treating smoking-related illnesses. Pennsylvania’s Tobacco Settlement Act (Act 77 of 2001) allocated some of the billions of dollars in settlement funds to reimburse hospitals for providing care to uninsured patients.

The department has created a Be Audit Smart section on its website to help inform Pennsylvanians about how their tax dollars are being spent. The tobacco settlement audit reports are linked below or available online at www.PaAuditor.gov/audit-reports.

Allegheny County

Children’s Home of Pittsburgh

Encompass Health Rehabilitation Hospital of Harmarville

UPMC Magee Womens Hospital

UPMC Passavant

UPMC St. Margaret

Western Pennsylvania Hospital

Berks County

Encompass Health Rehabilitation Hospital of Reading

Blair County

Encompass Health Rehabilitation Hospital of Altoona

Cambria County