Performant Financial Corporation is a US-based company that provides technology-enabled services such as audit, recovery, outsource customer, and analytics. Its offerings include recovery services for student loans and government debts, tax recovery services, first party call center and other outsourced services, as well as healthcare payment audit and fraud detection services. Founded in 1976 as DCS Holdings, Inc., the company changed its name to Performant Financial Corporation in 2005 and is currently based in Livermore, California.