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PA Department of the Auditor General

Published November 20, 2025

About This Audit

In November 2025, UPMC Northwest’s Chief Financial Officer, Bradley Dinger, received a detailed report regarding the facility’s eligibility for the 2026 Tobacco Settlement Payment under Pennsylvania’s Tobacco Settlement Act. The program provides payments to hospitals for uncompensated care services. Eligible claims typically exceed twice the facility’s average claim costs and must involve uninsured patients. Procedures were developed to verify claims and inpatient data accuracy, revealing two qualifying extraordinary expense claims at UPMC Northwest. For the fiscal year ending in 2023, the reported inpatient and Medical Assistance days were corroborated. UPMC Northwest must finalize claim adjustments with the Pennsylvania Health Care Cost Containment Council during the self-verification process to ensure eligibility for subsidy payments. 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