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PA Department of the Auditor General

Published September 16, 2026

About This Audit

St. Luke’s Hospital Easton participated in the Pennsylvania Tobacco Settlement Program, which supports hospitals providing uncompensated care. The hospital could receive payments if they qualify based on uncompensated care or extraordinary expenses for uninsured patients whose claims exceed twice the average inpatient cost. An evaluation was conducted for the fiscal year ending June 30, 2025, identifying three out of seven claims as eligible for extraordinary expense reimbursement. The hospital must adjust its data on claims and inpatient days in the PHC4 Database to maintain eligibility. Failure to do so could result in ineligibility for payments under the program for 2027. The final eligibility for subsidy entitlement will be determined by the DHS using verified data, and hospitals can choose between methods for calculating their payment. The engagement will also assess the hospital’s submissions for additional claims by October 31, 2026. This is an automated summary. Please rely on the contents included in the released audit report.

Audit Type:

Pennsylvania Department
of the Auditor General