Idaho Code 41-6602 – Purpose and Applicability
Current as of: 2023 | Check for updates
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(1) The purpose of this chapter is to establish minimum and uniform standards and criteria for the audit of pharmacies.
(2) The provisions of this chapter shall apply to any audit of a pharmacy conducted on or after July 1, 2023, unless:
(a) Contrary provisions for a specific type of audit are provided in federal or state law, rule, or procedure;
(b) The audit relates to medicaid payments;
(c) The audit is an investigative audit based on reasonable suspicion of willful misrepresentation, abuse, waste, or fraud; or
(d) The audit is a financial examination conducted by a certified public accountant according to generally accepted auditing standards.
Terms Used In Idaho Code 41-6602
- Fraud: Intentional deception resulting in injury to another.
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114