

The report from Reveleer and Mathematica finds payers and providers have embraced AI and modernized technology, but governance, workflows, and regulatory preparedness lag behind
GLENDALE, CA., July 7, 2026 — Reveleer, a value-based care technology platform, in partnership with Mathematica, a policy data and analytics company, today released the 2026 State of Technology in Value-Based Care report. The annual report, now in its second year, reveals that value-based care (VBC) has entered a new “prove-it” phase. While payer and provider organizations have rapidly expanded AI adoption and technology investments, many still lack the operational readiness, governance, and data confidence needed to realize the full value of those investments.
The debate over whether healthcare organizations should adopt AI has ended."
- Jay Ackerman, CEO, Reveleer
“The debate over whether healthcare organizations should adopt AI has ended," said Jay Ackerman, CEO of Reveleer. "The challenge now is accountability. AI is becoming embedded in decisions that affect reimbursement, quality performance, and regulatory compliance, but adoption alone doesn't create trust. Organizations need to be confident they can explain how decisions were made, trace them back to trusted clinical evidence, and stand behind them when they're reviewed. As regulatory expectations continue to rise, the organizations that succeed will be those that build accountability, traceability, and transparency into every step of the workflow. Regulators don't review intent. They review records and confirm concrete clinical data.”
Based on a national survey of 200 senior payer and provider decision-makers conducted by The Harris Poll and analyzed independently by Mathematica, the report identifies a widening accountability gap across VBC operations. Organizations are deploying more technology than ever before, but many still rely on manual workflows, lack confidence in their data, and lack the processes needed to validate AI-driven outputs. The findings reveal how far adoption has outpaced the governance and operational discipline required to support it.
Organizations have moved quickly on both technology and AI. Every payer surveyed reported growth in value-based care contracts over the past year, 98% of providers say they have the right technology infrastructure in place, and AI adoption has reached 100% of payers and providers. Operational readiness trails that pace. Manual processes still dominate VBC workflows for 94% of providers, and only 35% of organizations have a documented process to catch when AI produces an incorrect output.
Confidence has become the constraint. Data quality remains the top integration barrier for providers and payers, and fear of AI hallucinations now hinders adoption for 93% of providers and 88% of payers. Reliance on outside AI vendors has grown at the same time, with 68% of payers and 74% of providers using them, yet 93% of organizations say those vendors have overpromised on their ability to support VBC performance.
“Healthcare has reached an important inflection point where success will depend on how well organizations put technology to work,” said Ngan MacDonald, Director of Data Innovations at Mathematica. “Technology can accelerate progress, but it can’t replace the hard work of understanding how an organization operates. Trusted data, documented processes, and effective governance are what enable organizations to automate with confidence and realize the operational and financial value these technologies were designed to deliver.”
Technology can accelerate progress, but it can’t replace the hard work of understanding how an organization operates. Trusted data, documented processes, and effective governance are what enable organizations to automate with confidence and realize the operational and financial value these technologies were designed to deliver.”
- Ngan MacDonald, Director of Data Innovations, Mathematica
Regulatory pressure raises the stakes further. Medicare Advantage Risk Adjustment Data Validation (RADV) audits and other CMS initiatives are increasing expectations around documentation, data accuracy, and accountability, yet only 13% of payers and 29% of providers describe themselves as well-prepared for current CMS requirements. As that scrutiny grows, organizations will need technology outputs they can trace, validate, and support with clinical evidence that withstands regulatory review. The full report details five trends shaping the next phase of value-based care, from accelerating VBC contracting to the growing reliance on third-party AI vendors.
Download the full 2026 State of Technology in Value-Based Care report.
The 2026 State of Technology in Value-Based Care report is based on a national online survey of 200 U.S.-based senior decision-makers at value-based care organizations conducted by The Harris Poll on behalf of Reveleer. The sample included 100 payer and 100 provider respondents, all holding director-level roles or above. The survey was fielded March 2–13, 2026. Analysis was conducted independently by Mathematica.
Reveleer delivers a unified platform spanning risk adjustment, quality improvement, clinical intelligence, and member management for health plans and provider organizations navigating the complexity of value-based care. Trusted by 80+ customer organizations nationwide, the platform integrates data, analytics, and intelligent workflow automation into one governed system designed to support traceable documentation across diagnoses, quality measures, and submissions. With regulatory expertise and transparent, human-in-the-loop AI at its core, Reveleer supports organizations working to advance care quality, strengthen documentation integrity, and sustain the operational readiness needed to navigate audits with confidence.
Whether strengthening data systems, advancing analytics, or applying artificial intelligence responsibly, Mathematica is a trusted modernization partner. Mathematica helps clients deliver efficient, effective programs that improve public well-being. Learn more at Mathematica.org.
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