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PA Department of the Auditor General

Published June 18, 2026

About This Audit

The report details LECOM Health Medical Center and Behavioral Health Pavilion’s participation in the Tobacco Settlement Program, focusing on the uncompensated care and extraordinary expense approaches for determining payment eligibility. Five out of six claims met the criteria, qualifying the facility for extraordinary expense payment under the 2027 Tobacco Settlement. Errors in initially reported inpatient and MA days were identified and require correction. The facility must adjust claims and days data in the PHC4 database and MA-336 Cost Report to maintain eligibility. LECOM Health may also submit additional claims 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