New research on how payers and providers are adopting AI in value-based care and why most organizations remain unprepared for CMS audits.



Every organization surveyed now uses AI, but only 35% can document how they would catch an incorrect output, and just 13% of health plans describe themselves as well-prepared for current CMS audit conditions. Adoption has outpaced the governance, trusted data, and audit-ready workflows required to defend it. This second annual report, based on a Harris Poll survey of 200 payer and provider decision-makers with independent analysis by Mathematica, benchmarks value-based care technology maturity and identifies what separates organizations prepared for increasing regulatory scrutiny from those still closing the gap.

Third-party AI vendors now run core value-based care workflows, with 68% of payers and 74% of providers relying on them in 2026. Yet 93% of organizations agree AI vendors overpromised on their ability to support value-based care performance, and few are confident any single vendor's output could withstand CMS scrutiny. The question has shifted from which platform offers the most features to which vendor's outputs an organization is willing to defend under audit.

The full report details the criteria payers now apply, including integration depth, proven accuracy, and regulatory alignment, when evaluating AI vendors.