Miss. Code Ann. § 73-21-187: Miss. Code Ann. § 73-21-187

Notwithstanding any other provision in Sections 73-21-175 through 73-21-189 , the entity conducting the audit shall not use the accounting practice of extrapolation in calculating recoupments or penalties for audits. An 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.