Pennsylvania Department of Auditor General
04/21/2026 | Press release | Distributed by Public on 04/21/2026 09:06
Auditor General DeFoor Releases Tobacco Settlement Fund Audits for 36 Health Care Facilities in 23 Counties
HARRISBURG - Auditor General Timothy L. DeFoor today announced the release of tobacco settlement fund audits for 36 health care facilities in Allegheny, Berks, Blair, Cambria, Centre, Chester, Clarion, Cumberland, Dauphin, Erie, Fulton, Lackawanna, Lancaster, Lawrence, Lehigh, Luzerne, Mercer, Montgomery, Philadelphia, Somerset, Susquehanna, Washington and York counties.
"Our audits ensure hospitals have documentation to support the receipt of tobacco settlement funds before receiving reimbursement for uncompensated care," Auditor General DeFoor said.
Reached in 1998, the Tobacco Master Settlement Agreement settled state lawsuits brought against tobacco companies to recover costs associated with treating smoking-related illnesses. Pennsylvania's Tobacco Settlement Act (Act 77 of 2001) allocated some of the billions of dollars in settlement funds to reimburse hospitals for providing care to uninsured patients.
The department has created a Be Audit Smart section on its website to help inform Pennsylvanians about how their tax dollars are being spent. The tobacco settlement audit reports are linked below or available online at https://www.PaAuditor.gov/audit-reports.
Allegheny County
Encompass Health Rehabilitation Hospital of Harmarville
Berks County
Encompass Health Rehabilitation Hospital of Reading
Blair County
Encompass Health Rehabilitation Hospital of Altoona
Cambria County
Conemaugh Miners Medical Center
Centre County
Encompass Health Rehabilitation Hospital of Nittany Valley
Chester County
Devereux Children's Behavioral Health Center
Clarion County
Independence Health System Clarion Hospital
Cumberland County
Encompass Health Rehabilitation Hospital of Mechanicsburg
Dauphin County
Erie County
Encompass Health Rehabilitation Hospital of Erie
Fulton County
Lackawanna County
Allied Services Institute of Rehabilitation Medicine
Lancaster County
Lawrence County
Lehigh County
Good Shepherd Rehabilitation Hospital
Luzerne County
John Heinz Institute of Rehabilitation Medicine
Mercer County
Montgomery County
Philadelphia County
Behavioral Wellness Center of Girard
St. Christopher's Hospital for Children
Temple Health - Chestnut Hill Hospital
Somerset County
Conemaugh Meyerdale Medical Center
Susquehanna County
Washington County
York County
Encompass Health Rehabilitation Hospital of York
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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or [email protected]
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