Which of the following is an example of Fraud, Waste, and/or Abuse?

Falsifying medical records is a clear example of Fraud, Waste, and/or Abuse because it involves intentional misrepresentation or alteration of a patient's medical history or treatment in order to deceive, typically for financial gain. This act undermines the integrity of the healthcare system, compromises patient safety, and leads to inappropriate billing practices, which ultimately affects costs and care quality.

In the context of fraud, it is crucial to understand that any deceptive actions intended to enhance benefits, avoid payment of rightful amounts, or influence any healthcare-related transactions are considered fraudulent. Falsifying records directly relates to these fraudulent activities, as it involves manipulation of essential information that can affect diagnoses, treatments, and reimbursements.

Other options presented, such as collecting co-pays at the time of service, adhering to insurance company follow-ups, and providing accurate patient services, are standard practices within healthcare and are not associated with fraudulent behavior. They are essential components of maintaining clear communication regarding payments and ensuring compliance with insurance protocols while serving patients appropriately.