Skip to content
PA Department of the Auditor General

Published September 16, 2026

About This Audit

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 submitted. The facility’s submitted data indicated minor reporting errors for inpatient days. PHC4 will guide Penn Highlands Elk on claim adjustments to ensure database accuracy. Hospitals must submit potential additional claims with costs over $32,693.03 by October 31, 2026, for further consideration. DHS will use verified data to determine subsidy eligibility under both methods, enabling eligible hospitals to choose their preferred payment calculation method. 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