Skip to content
PA Department of the Auditor General

Published November 3, 2026

About This Audit

The Tobacco Settlement Act mandates the Department of Human Services to provide payments to hospitals like UPMC Northwest for uncompensated care services. These payments depend on either an uncompensated care approach, based on the hospital’s reported costs and revenues, or an extraordinary expense approach, based on qualifying claims. The report focuses on UPMC Northwest’s eligibility for 2027’s payment year, verifying a potentially eligible extraordinary expense claim that met all criteria, thus qualifying the facility for payment. Additionally, reported inpatient days matched substantiated records. Adjustments to submitted claims and days data may be required through relevant systems. Hospitals can choose their preferred method for subsidy entitlement if eligible under both. 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