Idaho Code § 41-6602: purpose and applicability.

(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.