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PA Department of the Auditor General

Published June 18, 2026

About This Audit

The Tobacco Settlement Program report for Heritage Valley Beaver in 2027, addressed to CEO Norm Mitry, pertains to payments made to hospitals for uncompensated care services, as mandated by the Tobacco Settlement Act of 2001. The report evaluates facilities using either the uncompensated care approach, based on a defined score, or the extraordinary expense approach, which considers the cost of claims for uninsured patients that exceed a set threshold. The audit revealed that Heritage Valley Beaver successfully reported six extraordinary expense claims for the fiscal year ending June 30, 2025, all of which met the qualifying criteria. Additionally, inpatient and MA days data for fiscal year 2024 were substantiated, revealing some discrepancies but no substantial issues. Hospitals eligible under both methods can choose how their Tobacco Settlement subsidy entitlement is calculated. Heritage Valley may still submit further claims deemed above the self-pay claims threshold by October 31, 2026. 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