An auditor identifies claims for services provided by a non-physician provider as Incident-to during the month the physician was on vacation. This would be considered:

The situation described involves claims for services provided by a non-physician provider categorized as Incident-to a physician's services while that physician was on vacation. For claims to be billed as Incident-to, the physician must be present during the course of the treatment, or have an active role in the services provided to establish the required level of supervision. If claims are submitted for Incident-to services during a period when the physician is not present, this would violate the criteria for billing these services as such.

Consequently, such claims can be categorized as fraudulent. This designation arises from the improper billing practice that misrepresents the provision of services. The intent behind this submission is crucial; if the claims were made knowingly, they reflect a deliberate effort to circumvent regulations, which is a characteristic of fraud.

Thus, the classification of this billing under Incident-to as fraudulent highlights the importance of understanding proper billing practices and adhering to guidelines that dictate supervision and presence requirements for services rendered by non-physician providers.