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November 20, 2025 - Harrisburg, PA

Auditor General DeFoor's Performance Audit of Emergency Medical Services Operating Fund Finds Continued Lack of Internal Controls

Auditor General Tim DeFoor called on the Pennsylvania Department of Health (DOH) to implement changes when administering the Emergency Medical Services Operating Fund (EMSOF) after the fifth consecutive performance audit highlighted a lack of internal controls regarding distribution of monies from the fund to regional EMS councils and the State EMS Advisory Board. The findings were a result of a legally mandated performance audit.

"In audit after audit, DOH said things would change," DeFoor said. "After 15 years of audits, DOH doesn't really know if the money it distributed to help EMS was used for allowable purposes 68 percent of the time. This is unacceptable."

The audit covered the four-year period from July 1, 2021, to June 30, 2024. During that time, DOH distributed $37.9 million from the fund. The audit had no findings regarding DOH's administration of the Head Injury Program, which accounts for 25% of the fund. But auditors had two findings and 18 recommendations for DOH's administration of the rest of the fund, or $29.3 million, that supports the statewide EMS system.

Speakers Include:
PA Auditor General Tim DeFoor



Auditor General Tim DeFoor called on the Pennsylvania Department of Health (DOH) to implement changes when administering the Emergency Medical Services Operating Fund (EMSOF) after the fifth consecutive performance audit highlighted a lack of internal controls regarding distribution of monies from the fund to regional EMS councils and the State EMS Advisory Board. <br><a href="https://filesource.amperwave.net/commonwealthofpa/photo/28608_audGen_newAudit_JF_001.jpg" target="_blank">⇣ Download Photo</a> Auditor General Tim DeFoor called on the Pennsylvania Department of Health (DOH) to implement changes when administering the Emergency Medical Services Operating Fund (EMSOF) after the fifth consecutive performance audit highlighted a lack of internal controls regarding distribution of monies from the fund to regional EMS councils and the State EMS Advisory Board. <br><a href="https://filesource.amperwave.net/commonwealthofpa/photo/28608_audGen_newAudit_JF_002.jpg" target="_blank">⇣ Download Photo</a> Auditor General Tim DeFoor called on the Pennsylvania Department of Health (DOH) to implement changes when administering the Emergency Medical Services Operating Fund (EMSOF) after the fifth consecutive performance audit highlighted a lack of internal controls regarding distribution of monies from the fund to regional EMS councils and the State EMS Advisory Board. <br><a href="https://filesource.amperwave.net/commonwealthofpa/photo/28608_audGen_newAudit_JF_003.jpg" target="_blank">⇣ Download Photo</a> Auditor General Tim DeFoor called on the Pennsylvania Department of Health (DOH) to implement changes when administering the Emergency Medical Services Operating Fund (EMSOF) after the fifth consecutive performance audit highlighted a lack of internal controls regarding distribution of monies from the fund to regional EMS councils and the State EMS Advisory Board. <br><a href="https://filesource.amperwave.net/commonwealthofpa/photo/28608_audGen_newAudit_JF_004.jpg" target="_blank">⇣ Download Photo</a> Auditor General Tim DeFoor called on the Pennsylvania Department of Health (DOH) to implement changes when administering the Emergency Medical Services Operating Fund (EMSOF) after the fifth consecutive performance audit highlighted a lack of internal controls regarding distribution of monies from the fund to regional EMS councils and the State EMS Advisory Board. <br><a href="https://filesource.amperwave.net/commonwealthofpa/photo/28608_audGen_newAudit_JF_005.jpg" target="_blank">⇣ Download Photo</a> Auditor General Tim DeFoor called on the Pennsylvania Department of Health (DOH) to implement changes when administering the Emergency Medical Services Operating Fund (EMSOF) after the fifth consecutive performance audit highlighted a lack of internal controls regarding distribution of monies from the fund to regional EMS councils and the State EMS Advisory Board. <br><a href="https://filesource.amperwave.net/commonwealthofpa/photo/28608_audGen_newAudit_JF_006.jpg" target="_blank">⇣ Download Photo</a> Auditor General Tim DeFoor called on the Pennsylvania Department of Health (DOH) to implement changes when administering the Emergency Medical Services Operating Fund (EMSOF) after the fifth consecutive performance audit highlighted a lack of internal controls regarding distribution of monies from the fund to regional EMS councils and the State EMS Advisory Board. <br><a href="https://filesource.amperwave.net/commonwealthofpa/photo/28608_audGen_newAudit_JF_007.jpg" target="_blank">⇣ Download Photo</a> Auditor General Tim DeFoor called on the Pennsylvania Department of Health (DOH) to implement changes when administering the Emergency Medical Services Operating Fund (EMSOF) after the fifth consecutive performance audit highlighted a lack of internal controls regarding distribution of monies from the fund to regional EMS councils and the State EMS Advisory Board. <br><a href="https://filesource.amperwave.net/commonwealthofpa/photo/28608_audGen_newAudit_JF_008.jpg" target="_blank">⇣ Download Photo</a> Auditor General Tim DeFoor called on the Pennsylvania Department of Health (DOH) to implement changes when administering the Emergency Medical Services Operating Fund (EMSOF) after the fifth consecutive performance audit highlighted a lack of internal controls regarding distribution of monies from the fund to regional EMS councils and the State EMS Advisory Board. <br><a href="https://filesource.amperwave.net/commonwealthofpa/photo/28608_audGen_newAudit_JF_009.jpg" target="_blank">⇣ Download Photo</a> Auditor General Tim DeFoor called on the Pennsylvania Department of Health (DOH) to implement changes when administering the Emergency Medical Services Operating Fund (EMSOF) after the fifth consecutive performance audit highlighted a lack of internal controls regarding distribution of monies from the fund to regional EMS councils and the State EMS Advisory Board. <br><a href="https://filesource.amperwave.net/commonwealthofpa/photo/28608_audGen_newAudit_JF_010.jpg" target="_blank">⇣ Download Photo</a>