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PA Department of the Auditor General

Published November 20, 2025

About This Audit

The Tobacco Settlement Program mandates the Department of Human Services (DHS) to reimburse hospitals for uncompensated care via two methods: uncompensated care approach and extraordinary expense approach. AHN Wexford Hospital underwent a claims evaluation process for the fiscal year ended June 2024 to determine eligibility for the 2026 payment. The deployment of specific procedures validated their claims and days data but revealed no eligible extraordinary expense claims, rendering AHN ineligible under this method for the 2026 Tobacco Settlement Payment Year. However, recorded inpatient and Medical Assistance days required correction due to reporting errors. DHS will use the verified data to assess eligibility for subsidy payments, offering hospitals the choice of calculation method if eligible under both. 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