Western Pennsylvania Hospital – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The letter outlines the procedures performed for Western Pennsylvania Hospital’s possible eligibility for the 2026 Tobacco Settlement Payment. Under the Tobacco Settlement Act, hospitals receive payments for uncompensated care or extraordinary expenses. The procedures aimed to verify the eligibility of reported claims and inpatient days data for fiscal years ending in 2023 and 2024. Eleven claims were reviewed, and five qualified as extraordinary expenses. Inpatient days revealed reporting errors. Adjustments must be made in the PHC4 database and the MA-336 Cost Report to ensure eligibility. The eligibility decision will affect potential subsidy under two payment methods. DHS will determine final payments. This is an automated summary. Please rely on the contents included in the released audit report.