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Audits

September 16, 2026

Penn Highlands Elk – Elk County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program under the Department of Human Services (DHS) involves payments to hospitals for uncompensated care services, determined by uncompensated care scores or extraordinary expense approaches. For fiscal year 2025, Penn Highlands Elk had no eligible extraordinary expenses, so it won’t receive the extraordinary expense method payment for 2027 unless additional claims are […]

September 16, 2026

Mount Nittany Medical Center – Centre County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program, established by the Tobacco Settlement Act of 2001, involves the Department of Human Services (DHS) paying hospitals like Mount Nittany Medical Center for uncompensated care services. Payments can be made via the uncompensated care or extraordinary expense approach, the latter requiring claims to exceed double the average inpatient claim cost. For […]

September 16, 2026

Lancaster General Hospital – Lancaster County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Act mandates Pennsylvania’s Department of Human Services to compensate hospitals for a portion of uncompensated care services. Lancaster General Hospital’s eligibility for these payments was assessed using data on uncompensated care costs, patient revenues, and more. Two approaches are used for determining qualification: uncompensated care and extraordinary expense methods. The review for […]

September 16, 2026

Eagleville Hospital – Montgomery County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program assessed Eagleville Hospital’s eligibility for payments under the Tobacco Settlement Act, focusing on uncompensated care and extraordinary expenses for the fiscal year ending June 30, 2025. The audit, by DHS-approved procedures, examined claims data and inpatient days reported by the hospital. Eagleville Hospital reported four potentially eligible claims, but none met […]

September 16, 2026

Chester County Hospital – Tobacco Settlement Payment Data Year 2027

The Chester County Hospital’s participation in the Tobacco Settlement Program involved an assessment to verify eligible claims for uncompensated care, crucial for potentially receiving payments. For fiscal year 2025, 21 extraordinary expense claims were reported, of which 15 qualified for payments. The data used was deemed of undetermined reliability due to limited verification processes. Errors […]

September 16, 2026

Township of West Hanover – Dauphin County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

The compliance audit for the Liquid Fuels Tax Fund of West Hanover Township, Dauphin County, Pennsylvania, was completed for the period between January 1, 2025, and December 31, 2025. This audit aimed to assess the township’s compliance with Pennsylvania Department of Transportation’s criteria regarding the receipt, expenditure, and reporting of the fund. Key procedures included […]

September 16, 2026

Township of Oley – Berks County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted for the Liquid Fuels Tax Fund in the Township of Oley, Berks County, Pennsylvania, covering the period from January 1, 2024, to December 31, 2025, to ensure adherence to Pennsylvania Department of Transportation’s rules. Key audit procedures included obtaining and verifying municipal reports from PennDOT’s dotGrants system, examining meeting minutes, […]

September 16, 2026

Township of Licking Creek – Fulton County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of Licking Creek Township, Fulton County, Pennsylvania, covering January 1, 2024, to December 31, 2025. The audit aimed to ensure compliance with PennDOT’s criteria, specifically regarding the fund’s receipt, expenditure, and reporting as stipulated in Pennsylvania’s Vehicle Code. The audit reviewed the township’s internal […]

September 16, 2026

Borough of Kingston – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Kingston, Luzerne County, for January 1, 2024, through December 31, 2025, as mandated by 75 Pa.C.S. § 9010. The audit aimed to verify compliance with PennDOT’s Publication 9 regarding fund receipt, expenditure, and reporting. Key procedures involved reviewing Forms MS-965, […]

September 16, 2026

Township of East Wheatfield – Indiana County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit of the Liquid Fuels Tax Fund for the Township of East Wheatfield, Indiana County, was conducted for the period from January 1, 2024, to December 31, 2025, to determine adherence to Pennsylvania Department of Transportation’s criteria. Procedures included reviewing municipal records, testing expenditures, and comparing reported figures to municipal documents. Adjustments were […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General