§ 25-26-22-6 — Written audit reports

(a) This section does not apply to an audit
conducted by the Medicaid, Medicare, or any other federal program.
(b) Following an audit, the auditor shall provide to the pharmacy
written audit reports as follows:
(1) The auditor shall deliver a preliminary audit report to the
pharmacy not later than ninety (90) days after the audit is
concluded.
(2) The auditor shall provide with the preliminary audit report a
written appeal procedure for the pharmacy to follow if the
pharmacy desires to appeal a finding contained in the preliminary
audit report. The written appeal procedure must provide for a
period of at least thirty (30) days after the pharmacy receives the
preliminary audit report during which the pharmacy may file an
appeal of findings contained in the preliminary audit report.
(3) The auditor shall deliver a final audit report to the pharmacy
not later than one hundred twenty (120) days after:
(A) the preliminary audit report is received by the pharmacy; or
(B) if an appeal is filed, a final appeal determination is made;
whichever is later.
(4) Each audit report must be signed by the auditor and a
pharmacist participating in the audit.
(5) The auditor shall provide a copy of the final audit report to the
third party payer.
(c) If requested by the pharmacy, the auditor shall provide the audit
report under this section to the pharmacy by a means that allows
signature confirmation, including an electronic signature (as defined by
IC 25-26-13-2). If the audit report is sent by electronic mail, any other
verification system may be used, provided that the receipt is
acknowledged by the pharmacy.

Legislative History

As added by P.L.7-2009, SEC.1. Amended by P.L.159-2012, SEC.11.