From the Document: "Accountable care organizations (ACOs) are groups of healthcare providers and care settings that come together to deliver high-quality care to an assigned patient population. The Centers for Medicare & Medicaid Services (CMS) supports the development of ACOs through the Medicare Shared Savings Program and Innovation Center Models (e.g., the Next Generation ACO Model). Medicaid and commercial insurers have also established various ACO models for their beneficiary populations. ACOs provide incentives for groups of healthcare entities to coordinate care for their assigned patients with the goal of efficiently providing high quality care as measured by reduced inefficiencies and overall healthcare delivery costs. As a relatively new healthcare delivery and payment model, little is known about the role of Medicare ACOs and their participants in the medical surge response to emergencies and disasters."
Department of Health and Human Services: http://www.hhs.gov/