Exhibit

We consent to the incorporation by reference in the Registration Statements on Form S-3 (File No. 333-220423 and 333- 200627) and Form S-8 (File No. 333-220426 and 333- 206295) of Performant Financial Corporation and subsidiaries (the "Company") of our report dated April 1, 2019, with respect to the consolidated balance sheet of the Company as of December 31, 2018, and the related consolidated statements of operations, comprehensive income (loss), changes in stockholders' equity, and cash flows for the year ended December 31, 2018, and the related notes and financial statement Schedule II, which report appears in the December 31, 2018 annual report on Form 10-K of the Company.