Skip to content
PA Department of the Auditor General

Published May 4, 2026

About This Audit

The Tobacco Settlement Program mandates that the Department of Human Services (DHS) makes payments to hospitals for uncompensated care using the uncompensated care approach or extraordinary expense method. An audit of the Endless Mountains Health System in Pennsylvania determined it reported no potentially eligible extraordinary expense claims for the 2027 Tobacco Settlement Payment Year. For fiscal year 2024, the accuracy of inpatient and Medical Assistance days data was confirmed, except for minor reporting errors. Eligible claims that were miscoded as having third-party payments can be resubmitted by October 31, 2026, to potentially qualify under the program. DHS will use verified data to calculate if a subsidy entitlement payment is warranted for 2027, allowing hospitals qualifying under both methods to choose their preferred calculation method. 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