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PA Department of the Auditor General

Published October 24, 2025

About This Audit

The Tobacco Settlement Program involved an evaluation of UPMC Cole’s eligibility for payments related to uncompensated care as mandated by the Tobacco Settlement Act. This assessment was intended to verify claims for uncompensated services provided to uninsured patients and to ensure their accuracy. The procedures involved examining UPMC Cole’s reported claims for eligibility based on parameters such as total inpatient days, Medical Assistance (MA) days, and extraordinary expenses. The findings showed that UPMC Cole submitted one claim categorized as a potential extraordinary expense claim, which did not qualify since it was covered by the County Jail, not self-pay. Consequently, the facility was deemed ineligible for payments under this method for the 2026 Tobacco Settlement Payment Year. However, adjustments could be made if UPMC Cole submitted additional claims by October 31, 2025. 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