Published April 17, 2025
About This Audit
The Tobacco Settlement Program review for Penn Highlands Elk focused on determining the eligibility of the hospital for 2026 subsidy payments based on uncompensated care. Procedures were established to verify claims and data accuracy, particularly for extraordinary expense claims and inpatient/MediCare Assistance (MA) days. The review found no eligible extraordinary expense claims for the fiscal year ended June 30, 2024. The facility’s inpatient days and MA days data for fiscal year 2023 matched the submitted reports, needing no adjustment. Penn Highlands Elk must remove non-qualifying claims to maintain eligibility under the extraordinary expense method. Additional self-pay claims above the threshold can be submitted until October 31, 2025. The results of the engagements will inform DHS’s decisions on subsidy entitlements. The cooperation from Penn Highlands Elk during the process was appreciated.