A. For the purposes of the Pharmacy Audit Integrity Act, “extrapolation audit” means an audit of a sample of prescription drug benefit claims submitted by a pharmacy to the entity conducting the audit that is then used to estimate audit results for a larger batch or group of claims not reviewed by the auditor.
B. The entity conducting the audit shall not use the accounting practice of extrapolation in calculating recoupments or penalties for audits.
Added by Laws 2008, c. 137, § 5, eff. Nov. 1, 2008.