Sec. 2. (a) For an audit conducted under section 1(a) of this chapter, the audit look back period must be the previous three (3) state fiscal years. (b) For an audit described in section 1(b) of this chapter, the look back period must be the previous five (5) state fiscal years. This subsection expires December 31, 2025. As added by P.L.196-2021, SEC.3. Amended by P.L.233-2023, SEC.2.
IC 12-15-13.6-3 Audit requirements Sec. 3. An audit conducted under section 1 of this chapter must evaluate all prescription drug cost sharing for the Medicaid program for the audit look back period, including for prescription drugs paid for directly by the Medicaid program and prescription drugs paid for by managed care organizations. As added by P.L.196-2021, SEC.3.