Skip to content
PA Department of the Auditor General

Published October 5, 2026

About This Audit

The UPMC Children’s Hospital of Pittsburgh underwent a review process related to the Tobacco Settlement Act, which mandates payments for uncompensated care services. This review aimed to verify claims for extraordinary expenses and the accuracy of reported inpatient and MA days. Of the 12 claims submitted by the hospital for the fiscal year ended June 30, 2025, only one qualified as an extraordinary expense. The hospital’s data on total inpatient and MA days for the fiscal year ending June 30, 2024, was substantiated, matching their submissions. Instructions were given for correcting claims data in the PHC4 database, pivotal to determining subsidy eligibility for 2026. The hospital can submit any qualifying additional claims meeting the threshold by October 31, 2026. Final evaluations will determine the hospital’s eligibility for 2027 subsidy payments, allowing them to choose between extraordinary expense or uncompensated care approaches. 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