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PA Department of the Auditor General

Published March 27, 2026

About This Audit

The Behavioral Wellness Center at Girard’s eligibility for the 2027 Tobacco Settlement Program was assessed. The Tobacco Settlement Act mandates payments for uncompensated care services. Eligibility can be determined using two approaches: uncompensated care, based on a hospital’s score, and extraordinary expense, based on qualified claims exceeding certain cost thresholds. An engagement was conducted to verify the Center’s claims and data for potential eligibility. The Center reported no eligible extraordinary expense claims from FY 2025, making it ineligible for this payment method in 2027. However, all reported inpatient days were substantiated, aligning with their MA-336 cost reports. Adjustments must be made in the PHC4 database to ensure eligibility status accuracy. The Center can submit additional qualifying claims by October 31, 2026. DHS will calculate eligibility for the subsidy entitlements, allowing facilities to choose the method if eligible under both. Communication regarding the report is open to the involved parties for any clarifications. 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