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PA Department of the Auditor General

Published April 13, 2026

About This Audit

The Encompass Health Rehabilitation Hospital of Erie underwent a review to determine its eligibility for payments under the 2027 Tobacco Settlement Program. The Tobacco Settlement Act allows hospitals to receive payments for uncompensated care or extraordinary expenses. The review aimed to verify if the hospital reported any qualifying extraordinary expense claims for the fiscal year ending June 30, 2025, and the accuracy of reported days data. No eligible claims were found, thus rendering the hospital ineligible for the extraordinary expense payment for 2027 unless additional claims are submitted and deemed eligible. The data for inpatient, FFS, HMO, and OOS days for the fiscal year ending June 30, 2024, were fully substantiated except for New York’s OOS days, which had a reporting error. 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