The document discusses Recovery Audit Contractors (RACs) who conduct medical records audits of providers on behalf of Medicare, Medicaid, and commercial insurers. RAC audits aim to identify overpayments due to documentation and coding issues. Providers are advised to prepare for RAC audits by identifying compliance issues, implementing corrective actions, and ensuring documentation supports medical necessity. RAC audits will occur every 45 days until no more overpayments are found. Providers should seek assistance to effectively manage the RAC audit process.