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PA Department of the Auditor General

Published November 25, 2025

About This Audit

The Lehigh Valley Hospital is under review for potential payments under the Tobacco Settlement Act, which provides funds for uncompensated care services. The Department of Human Services (DHS) mandates this review to determine eligibility using either uncompensated care or extraordinary expense approaches. For the fiscal year ending June 30, 2024, the hospital reported 114 claims, of which 35 met the criteria for extraordinary expenses. The qualifications are based on criteria such as claims that exceed twice the average cost and uncompensated services to uninsured patients. Adjustments are advised for some claims to align with DHS requirements. This evaluation will determine the hospital’s eligibility for the 2026 Tobacco Settlement Payment Year. 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