Skip to content
PA Department of the Auditor General

Published May 6, 2025

About This Audit

The Encompass Health Rehabilitation Hospital of Harmarville participated in an audit to determine eligibility for the 2026 Tobacco Settlement Payment. Under the Tobacco Settlement Act, hospitals may receive payments for uncompensated care either through the uncompensated care approach or the extraordinary expense approach. The audit, conducted upon the request of Pennsylvania’s Department of Human Services (DHS), verified one extraordinary expense claim from the hospital for the fiscal year ending June 30, 2024, which qualified for the settlement. The total inpatient days and MA days reported by the hospital for the fiscal year ended June 30, 2023, were substantiated and accurate. The results ensure the hospital’s potential eligibility for payment under the extraordinary expense method. All hospitals’ claims and cost reports will be evaluated to determine final payment eligibility. Eligible hospitals will select their preferred payment method, with payments distributed at a DHS-determined date. The report is public and available online.

Audit Type:

Audit County:

Pennsylvania Department
of the Auditor General