CMS Contractor Audits and Appeals Under CMS’s “fee for service” audit program, private contractors get paid to target HHAs and hospices and find justification to seek recoupments, deny pending Medicare reimbursements, or both. These contractors, including Zone Program Integrity Contractors (ZPICs), Medicare Administrative Contractors (MACs), and Recovery Audit Contractors (RACs), have broad authority to conduct invasive audits, and they can also refer providers to the OIG or DOJ for federal prosecution.