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PA Department of the Auditor General

Published September 9, 2026

About This Audit

The report details the findings of an engagement to determine St. Luke’s Hospital Carbon’s eligibility for the 2027 Tobacco Settlement Payment. Under the Tobacco Settlement Act, hospitals can receive payments for uncompensated care through two methods: uncompensated care and extraordinary expense approaches. The investigation reviewed St. Luke’s reported claims and data for fiscal years ending June 30, 2024, and June 30, 2025. One extraordinary expense claim was verified, potentially qualifying St. Luke’s for a payment in 2027. All reported inpatient days and Medical Assistance (MA) days were validated. The report advises the hospital to make necessary data adjustments to maintain eligibility. St. Luke’s may submit additional claims above the threshold of $189,660.10 if submitted by October 31, 2026, for review. 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