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One of the key topics listed in the 2007 Work Plan just published by the Office of Inspector General (OIG) is billing with the correct place-of-service code. Reimbursement is typically based on place of service, and Medicare and other third-party payers consider several factors (e.g., the overhead costs of the facility or office) when reimbursing a provider for professional services. Billing with the correct place-of-service code is critical. If the visit code is not mapped to the correct place-of-service code (in other words, if the service actually took place in a different location), the provider's documentation will not match the billing and the claim could be deemed fraudulent/rejected.