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PA Department of the Auditor General

Published October 23, 2025

About This Audit

St. Luke’s University Health Network participated in the Tobacco Settlement Program under Pennsylvania’s Tobacco Settlement Act, which provides payments to hospitals for uncompensated care. This involves two approaches: uncompensated care and extraordinary expense. The former uses a care score based on various hospital data, while the latter focuses on claims exceeding twice the average claim cost for uninsured patients. An assessment of St. Luke’s fiscal year 2024 data revealed 24 potential claims, with 12 meeting eligibility criteria for extraordinary expenses. Adjustments to self-pay listings were advised based on findings. Total patient days and Medical Assistance days were verified for accuracy. The Pennsylvania Health Care Cost Containment Council (PHC4) will guide adjustments to submitted claims, affecting eligibility under extraordinary or uncompensated methods for the 2026 Tobacco Settlement Payment. DHS will prepare a detailed report post-evaluation to determine hospital subsidy entitlement. Facilities can resubmit qualifying self-pay claims for consideration. 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