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PA Department of the Auditor General

Published December 9, 2025

About This Audit

The Tobacco Settlement Act mandates the Department of Human Services (DHS) to compensate hospitals like UPMC Hamot for uncompensated care. Hospitals can opt for payments based on uncompensated care scores or extraordinary expenses. UPMC Hamot reported 16 claims as potential extraordinary expenses, but only six qualified for payments. Claims were verified against data from the Pennsylvania Health Care Cost Containment Council. Accuracy in claims and Medicaid (MA) days are critical, as any discrepancies can impact payment eligibility under the extraordinary expense approach. The DHS requires accurate claims input for determining payment entitlements for the 2026 Tobacco Settlement. UPMC Hamot must adjust its claims database to remove those not qualifying, with potential eligibility under reconciliation methods for payment calculation. 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