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PA Department of the Auditor General

Published March 27, 2026

About This Audit

The Tobacco Settlement Act requires the Department of Human Services (DHS) to allocate payments to hospitals for uncompensated care using either an uncompensated care or extraordinary expense approach. Allied Services Institute of Rehabilitation Medicine underwent procedures to verify claims eligibility and accuracy of days data for these payments. For the fiscal year ending June 30, 2025, no eligible extraordinary expense claims were identified, rendering the facility ineligible for payments under this method unless additional claims are deemed eligible. For fiscal year 2024, the facility’s reported data generally matched source documents, with some errors corrected. Hospitals can submit claims once coded as insured if they now qualify as self-pay. The final report will inform DHS of each hospital’s eligibility for the 2027 Tobacco Settlement subsidy. Payments are calculated based on verified reports, and eligible facilities can choose their payment calculation method. Finalized reports will be utilized to distribute these payments. 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