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PA Department of the Auditor General

Published November 20, 2025

About This Audit

St. Luke’s Hospital Upper Bucks operations surrounding the Tobacco Settlement Payment are detailed in an audit by the Department of Human Services (DHS). The 2001 Tobacco Settlement Act mandates DHS to compensate hospitals for uncompensated care through two methods: the uncompensated care approach or the extraordinary expense approach. The audit verified St. Luke’s claims data and days reported, finding six out of twelve claims eligible for extraordinary expense recognition for FY 2024. St. Luke’s reported consistent data regarding inpatient and Medical Assistance days. The facility needs to adjust claims in the Pennsylvania Health Care Cost Containment Council (PHC4) database, failing which they may be deemed ineligible for payment. 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