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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, including UPMC Jameson, for uncompensated care to uninsured patients. UPMC Jameson was evaluated to determine its eligibility for such payments through both the uncompensated care and extraordinary expense approaches. The review confirmed that one claim qualified as an extraordinary expense, making the facility potentially eligible for the 2026 Tobacco Settlement Payment. UPMC Jameson did not submit additional claims by the October deadline. The hospital’s inpatient and Medical Assistance days data were substantiated without discrepancies. The DHS will use this verified data for calculating potential subsidies, allowing eligible facilities to choose the most beneficial method 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