Not later than the 120th day after the date the pharmacist or pharmacy receives a preliminary audit report under § 1369.263, the health benefit plan issuer or pharmacy benefit manager shall send by a means that allows tracking of delivery to the pharmacist or pharmacy a final audit report that states:
(1) the audit results after review of the documentation submitted by the pharmacist or pharmacy in response to the preliminary audit report; and
(2) the audit results, including a description of all alleged discrepancies and explanations for and the amount of recoupments claimed after consideration of the pharmacist’s or pharmacy’s response to the preliminary audit report.