About audit report

Written by Susan Mannella on .

The Dec. 31 article "Audit Raises WPAHS Health Worries" also includes the subheadline: "Highmark's infusion of cash might not be enough, report says."

As a certified public accountant, I knew immediately that this subhead was wrong. This is not the type of information or opinion that would generally be included in a financial statement audit report. I later read the audit report in question on the Post-Gazette website, and I verified that the subhead is not simply misleading -- it is blatantly false. In fact, one cannot even reasonably infer, with any honest intent, that the West Penn Allegheny Health System auditors suggest that the Highmark cash infusion "might not be enough." This issue is not addressed in the audit report.

Unfortunately, most of your readers probably are not familiar with audit reports, and they won't have the interest to read the WPAHS audit report themselves. As such, those readers will be left with the false impression created by the subheadline. This is a disservice to our community.

The Nottingham Group

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