Idaho Code § 41-6605

Current through the 2024 Regular Session
Section 41-6605 - EXTRAPOLATION AUDIT PROHIBITED
(1) As used in this section, "extrapolation audit" means an audit of a sample of prescription drug benefit claims submitted by a pharmacy to the person or entity conducting an audit that is then used to estimate audit results for a larger batch or group of claims not reviewed by the auditor.
(2) No person or entity may conduct an extrapolation audit unless otherwise required by federal law or federal plans. A person or entity conducting an audit shall not use the accounting practice of extrapolation in calculating recoupments or penalties for audits.

Idaho Code § 41-6605

Added by 2023 Session Laws, ch. 233,sec. 1, eff. 7/1/2023.