The audit of 494 medical records found issues in billing and coding accuracy. Only 63.16% of records were accurately coded, below the target 95% accuracy rate. Financial errors resulted in $1,925 undercoding and $5,375 overcoding. Documentation was insufficient in 31 claims. Providers lacked documentation to support billed E/M levels and diagnoses. Opportunities included preventative medicine billing, E/M level documentation, and implementing coding reviews.