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PA Department of the Auditor General

Published April 14, 2026

About This Audit

The Tobacco Settlement Act requires the Department of Human Services (DHS) to compensate hospitals for uncompensated care by either an uncompensated care score or extraordinary expense method. Bucktail Medical Center’s eligibility for the 2027 Tobacco Settlement Payment was reviewed. No qualifying extraordinary expense claims were found, making the facility ineligible for payment unless additional claims are submitted and approved. Discrepancies were noted in reported inpatient and MA days. To rectify inaccuracies, the facility must adjust claims in the PHC4 database and the MA-336 Cost Report. All facilities, including Bucktail, have until October 31, 2026, to submit any additional eligible claims for reassessment. Results from this process are crucial for determining payment eligibility. DHS will use verified data to ascertain the facility’s subsidy entitlement and establish payment distribution dates. 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