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PA Department of the Auditor General

Published October 24, 2025

About This Audit

The Tobacco Settlement Program, under the Tobacco Settlement Act, provides financial assistance to hospitals for uncompensated care services. For the 2026 payment year, Roxborough Memorial Hospital reported two extraordinary expense claims for the fiscal year ending June 30, 2024, both of which qualified under the necessary criteria. The hospital’s reporting of inpatient and MA days for the fiscal year ending June 30, 2023, showed some discrepancies. The Pennsylvania Health Care Cost Containment Council (PHC4) requires hospitals to adjust claims accordingly to ensure eligibility for payments. Eligibility determination involves choosing between the extraordinary expense and uncompensated care methods. Roxborough Hospital must submit any additional qualifying claims by October 31, 2025. The outcome of all engagements for the 2026 Tobacco Settlement will be compiled into a report to determine each hospital’s subsidy entitlement. 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