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PA Department of the Auditor General

Published April 17, 2025

About This Audit

The Encompass Health Rehabilitation Hospital of Nittany Valley was evaluated under the Tobacco Settlement Act, which mandates the Department of Human Services (DHS) to make payments to hospitals for uncompensated care services. The assessment determined eligibility for payments using either an uncompensated care or extraordinary expense approach. For fiscal year 2024, the facility reported no eligible extraordinary expense claims, making it initially ineligible for 2026 Tobacco Settlement payments unless further qualifying claims are submitted by October 31, 2025. The evaluation confirmed the accuracy of inpatient and medical assistance days data for fiscal year 2023. Facilities have the option to report additional qualifying claims as self-pay claims under certain conditions. DHS will use verified data to calculate potential entitlement to subsidy payments. The findings are available to the public, with detailed distribution to relevant parties.

Audit Type:

Audit County:

Pennsylvania Department
of the Auditor General