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PA Department of the Auditor General

Published October 23, 2025

About This Audit

The Tobacco Settlement Program, established by the Tobacco Settlement Act of 2001, provides payments to hospitals for uncompensated care services based on specific criteria. UPMC Muncy’s eligibility for the 2026 payment was evaluated, focusing on extraordinary expense claims and reported inpatient and Medical Assistance (MA) days. The audit revealed no eligible extraordinary claims for fiscal year 2024, and the inpatient day data matched with no discrepancies. Adjustments or additional claims must be submitted by October 31, 2025, for potential eligibility reconsideration. The Pennsylvania Department of Human Services will utilize validated claims data to calculate subsidy entitlements under the program. The results of this engagement affect UPMC Muncy’s potential subsidy through both the extraordinary expense and uncompensated care methods. The report involves coordination between various representatives of UPMC and state departments, with the complete findings available online. 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