This report presents the findings of a limited procedures engagement (LPE) conducted for District Court 38-1-03 in Montgomery County, Pennsylvania, for the period from January 1, 2020, to December 31, 2023, as required by the Pennsylvania Fiscal Code. The main objective was to determine whether all moneys collected on behalf of the Commonwealth were correctly […]
A compliance audit was conducted for District Court 20-3-04 in Huntingdon County, Pennsylvania, for January 1, 2020 to December 31, 2024, to ensure compliance with state laws and AOPC policies. The audit, mandated by The Fiscal Code, assessed the proper collection, assessment, reporting, and remittance of state moneys. However, due to restrictions on accessing certain […]
The Pennsylvania Department of Health’s handling of the Emergency Medical Services Operating Fund (EMSOF) was evaluated by the Department of the Auditor General. The audit, covering July 2021 to June 2024, was carried out according to Government Auditing Standards. It aimed to ensure that EMSOF collections and expenditures were properly managed and legally compliant. Findings […]
The Tobacco Settlement Act mandates the Department of Human Services (DHS) to provide payments to hospitals like Wellspan York Hospital for uncompensated care services. These payments can be granted through two approaches: uncompensated care, based on a hospital’s uncompensated care score calculated from fifteen data elements, and extraordinary expense, based on claims exceeding twice the […]
In November 2025, the UPMC Williamsport facility was evaluated for eligibility under the Tobacco Settlement Act, which provides funds for hospitals offering uncompensated care. The act allows payments through either an uncompensated care or extraordinary expense approach. UPMC Williamsport reported 11 potentially eligible extraordinary expense claims for fiscal year ending June 30, 2024, and all […]
The Tobacco Settlement Program provided an overview of its 2026 payment distribution framework for UPMC Presbyterian Shadyside. The Department of Human Services (DHS) allocates funds to hospitals under the Tobacco Settlement Act, either through an uncompensated care approach or an extraordinary expense approach, based on various criteria. An assessment was conducted to verify the claims […]
In November 2025, UPMC Northwest’s Chief Financial Officer, Bradley Dinger, received a detailed report regarding the facility’s eligibility for the 2026 Tobacco Settlement Payment under Pennsylvania’s Tobacco Settlement Act. The program provides payments to hospitals for uncompensated care services. Eligible claims typically exceed twice the facility’s average claim costs and must involve uninsured patients. Procedures […]
UPMC Greene was assessed for its eligibility for Tobacco Settlement funds based on the Tobacco Settlement Act, which provides payments to hospitals for uncompensated care. The evaluation determined the hospital’s eligibility using both the uncompensated care approach and the extraordinary expense approach. The extraordinary expense method requires claims that exceed twice the average cost of […]
St. Luke’s Hospital Upper Bucks operations surrounding the Tobacco Settlement Payment are detailed in an audit by the Department of Human Services (DHS). The 2001 Tobacco Settlement Act mandates DHS to compensate hospitals for uncompensated care through two methods: the uncompensated care approach or the extraordinary expense approach. The audit verified St. Luke’s claims data […]
The Tobacco Settlement Program mandated payments to hospitals for uncompensated care. St. Luke’s Hospital Monroe underwent procedures to verify eligibility for the 2026 settlement payment. Out of six reported claims, five qualified as extraordinary expense claims, potentially entitling the facility to payment. The claims and days data submitted to PHC4 and DHS were substantiated, with […]