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SB1256 • 2026

Pharmacy Audits

Pharmacy Audits

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Grall
Last action
2026-03-13
Official status
Senate - Died in Appropriations Committee on Agriculture, Environment, and General Government
Effective date
2026-07-01

Plain English Breakdown

The bill's status is 'Passed Legislature' but it did not pass the Appropriations Committee, indicating further legislative action was needed.

Pharmacy Audits

This bill sets uniform standards and procedures for pharmacy benefit plans and programs to conduct audits on licensed pharmacies, including requirements for notice, documentation, reporting, appeals, and penalties.

What This Bill Does

  • Sets uniform audit standards and procedures for all pharmacies within a plan's network.
  • Requires written notice at least 30 days before an audit starts.
  • Restricts auditors from disrupting patient care or interfering with daily operations.
  • Limits the number of prescriptions that can be audited in a cycle, unless fraud is suspected.

Who It Names or Affects

  • Licensed pharmacies in Florida.
  • Pharmacy benefit plans and programs conducting audits.
  • The Office of Insurance Regulation for enforcement.

Terms To Know

pharmacy benefit manager
A company that manages prescription drug benefits for health insurance plans.
audit
An official examination or inspection of financial accounts, records, etc., to check their accuracy and compliance with laws.

Limits and Unknowns

  • The bill did not pass the Appropriations Committee in the Senate.
  • It is unclear how this will affect current audit practices before July 1, 2026.

Bill History

  1. 2026-03-13 Senate

    • Died in Appropriations Committee on Agriculture, Environment, and General Government

  2. 2026-02-11 Senate

    • Favorable by Banking and Insurance; YEAS 9 NAYS 0 • Now in Appropriations Committee on Agriculture, Environment, and General Government

  3. 2026-02-06 Senate

    • On Committee agenda-- Banking and Insurance, 02/11/26, 9:00 am, 412 Knott Building

  4. 2026-01-13 Senate

    • Introduced

  5. 2026-01-12 Senate

    • Referred to Banking and Insurance; Appropriations Committee on Agriculture, Environment, and General Government; Rules

  6. 2026-01-06 Senate

    • Filed

Official Summary Text

Pharmacy Audits; Revising requirements for audits of licensed pharmacies conducted by or on behalf of pharmacy benefit plans or programs; revising audit procedures, documentation requirements, reporting and appeal requirements, and recoupment limits and procedures; authorizing the Office of Insurance Regulation to investigate complaints of violations, issue cease and desist orders, impose fines and other administrative penalties, order restitution for improper recoupments, prohibit any person or entity from conducting audits for a specified timeframe upon certain findings, and suspend or revoke a pharmacy benefit manager’s registration under certain circumstances, etc.

Current Bill Text

Read the full stored bill text
Florida Senate
-
2026

SB 1256

By
Senator Grall

29-01367A-26 20261256__
1 A bill to be entitled
2 An act relating to pharmacy audits; amending s.
3 624.491, F.S.; revising requirements for audits of
4 licensed pharmacies conducted by or on behalf of
5 pharmacy benefit plans or programs; revising audit
6 procedures, documentation requirements, reporting and
7 appeal requirements, and recoupment limits and
8 procedures; prohibiting the person or entity
9 conducting such audit from taking certain actions;
10 requiring that an audit designated as a fraud, waste,
11 or abuse audit be based on specified evidence or
12 credible allegations or claims; providing requirements
13 for the person or entity conducting such fraud, waste,
14 or abuse audit; prohibiting a person or entity
15 auditing the records of a licensed pharmacy from using
16 a fraud, waste, or abuse audit designation to
17 circumvent certain provisions; providing an exception;
18 revising applicability; providing for enforcement;
19 authorizing the Office of Insurance Regulation to
20 investigate complaints of violations, issue cease and
21 desist orders, impose fines and other administrative
22 penalties, order restitution for improper recoupments,
23 prohibit any person or entity from conducting audits
24 for a specified timeframe upon certain findings, and
25 suspend or revoke a pharmacy benefit manager’s
26 registration under certain circumstances; requiring
27 the Financial Services Commission to adopt rules;
28 providing an effective date.
29
30 Be It Enacted by the Legislature of the State of Florida:
31
32 Section 1. Section 624.491, Florida Statutes, is amended to
33 read:
34 624.491 Pharmacy audits
; enforcement; penalties;

35
rulemaking
.—
36 (1) A pharmacy benefits plan or program as defined in s.
37 626.8825 providing pharmacy benefits must comply with
the

38
requirements of
this section when the pharmacy benefits plan or
39 program or any person or entity acting on behalf of the pharmacy
40 benefits plan or program, including, but not limited to, a
41 pharmacy benefit manager as defined in s. 626.88, audits the
42 records of a pharmacy licensed under chapter 465. The person or
43 entity conducting such audit must:
44
(a)

Apply uniform audit standards, scope, frequency, and

45
penalty practices to all pharmacies within the pharmacy benefits

46
plan’s or program’s network, including pharmacy benefit manager

47
owned or -affiliated pharmacies and nonaffiliated pharmacies.

48
(b)

Not impose stricter audit methodologies, higher error

49
thresholds, expanded documentation requirements, or more

50
frequent audits on nonaffiliated pharmacies than on pharmacy

51
benefit manager-owned or -affiliated pharmacies.

52
(c)

Upon request by the office or a network pharmacy

53
subject to audit, provide documentation demonstrating compliance

54
with paragraph (a) or paragraph (b), including a comparison of

55
audit frequency, scope, methodologies, and recoupment rates

56
between pharmacy benefit manager-owned or -affiliated pharmacies

57
and nonaffiliated pharmacies.

58
(d)
(a)
Except as provided in subsection
(5)

(3)
, notify the
59 pharmacy
in writing
at least
30

7
calendar days before
any

the

60 initial onsite
or remote
audit for each audit cycle.
61
(e)
(b)
Not schedule an
onsite
audit during the first
7

3

62 calendar days of a month unless the pharmacist consents
in

63
writing

otherwise
.
64
(f)

Not disrupt patient care or otherwise interfere with

65
the pharmacy’s daily operations.

66
(g)
(c)
Limit the duration of the audit period to 24 months
67 after the date a claim is submitted to or adjudicated by the
68 entity.
69
(h)

Limit each audit to a random sampling of no more than

70
0.1 percent of prescriptions. Additional claims may be audited

71
only if fraud, waste, or abuse is reasonably suspected and

72
stated in writing.

73
(i)

Use a random selection process for conducting audits.

74
Targeted selection based on drug class, cost, or therapeutic

75
category is prohibited unless fraud, waste, or abuse is

76
reasonably suspected and stated in writing.

77
(j)
(d)
In the case of an audit that requires clinical or
78 professional judgment, conduct the audit in consultation with,
79 or allow the audit to be conducted by, a pharmacist
licensed in

80
this state
.
81
(k)
(e)
Allow the pharmacy to use the written and verifiable
82 records of a
prescriber,
hospital, physician, or other
83 authorized practitioner, which are transmitted by any means of
84 communication, to validate the pharmacy records in accordance
85 with state and federal law.
Electronic records and scanned

86
prescriptions are valid.

87
(l)
(f)
Reimburse the pharmacy for a claim that was
88 retroactively denied for a clerical error, typographical error,
89 scrivener’s error, or computer error
or for an omission or

90
discrepancy in documentation which does not affect the identity

91
of the patient, the identity of the prescriber, the drug

92
dispensed, the quantity dispensed, the date of service, or the

93
accuracy of the amount paid under the claim,
if the prescription
94 was properly and correctly dispensed, unless a pattern of such
95 errors exists, fraudulent billing is alleged, or the error
96 results in actual financial loss to the entity.
Such errors are

97
not considered fraud unless there is clear and convincing

98
evidence of intent to defraud.

99
(m)
(g)
Provide the pharmacy with a copy of the preliminary
100 audit report within
30

120
days after the conclusion of the
101 audit.
102
(n)
(h)
Allow the pharmacy to produce documentation to
103 address a discrepancy or audit finding
, or to initiate an

104
appeal,
within
30

10 business
days after the preliminary audit
105 report is delivered to the pharmacy.
A written audit appeals

106
process is required.

107
(o)
(i)
Provide the pharmacy
and the plan sponsor
with a
108 copy of the final audit report within
90 days

6 months
after the
109 pharmacy’s receipt of the preliminary audit report.
110
(p)
(j)
Calculate any recoupment or penalties based on
111 actual overpayments
. Recoupment may

and
not
be calculated

112 according to the accounting practice of extrapolation
unless

113
agreed upon in writing as part of a settlement
.
Recoupment is

114
limited to the dispensing fee unless the pharmacy failed to

115
dispense the drug or acted with willful intent to defraud.

116
Ingredient cost recoupment is prohibited unless fraud or willful

117
misrepresentation is proven. All recouped funds must be returned

118
in full to the plan sponsor. Recoupment may not occur until:

119
l.

The pharmacy has had at least 30 days to respond;

120
2.

All appeals are resolved; and

121
3.

A final audit report is issued.

122
(q)

Not be compensated based on recovery amounts.

123
(2)

The person or entity conducting such audit may not:

124
(a)

Disregard valid inventory acquired in accordance with

125
state and federal law and legitimate business practices. All

126
legally sourced products held by the pharmacy at the time of

127
dispensing must count toward inventory reconciliation.

128
(b)

Impose additional notification or approval requirements

129
for routine pharmacy business decisions.

130
(c)

Require sourcing from a narrower list of distributors

131
than what is permitted under state or federal licensure

132
standards.

133
(d)

Impose manufacturer-driven restrictions on the source

134
of drug products used in audit reconciliation.

135
(e)

Reject purchases from pharmacy-to-pharmacy transfers

136
conducted in accordance with state and federal law and

137
accompanied by appropriate transaction documentation.

138
(f)

Require bank statements, deposit records, including

139
copies of the front or back of checks, and point-of-sale

140
transaction records, or a combination of such records if any one

141
or more of these records sufficiently demonstrates copay

142
collection consistent with industry norms. Reasonable proof of

143
copay collection shall be limited to standard pharmacy records,

144
including signature logs, point-of-sale transaction records, and

145
accounting records.

146
(g)

Require subsequent attestations from the patient. Lack

147
of subsequent attestation may not be used to justify claim

148
reversal or recoupment if a pharmacy possesses valid

149
documentation that medication was dispensed to the patient or

150
his or her authorized representative, including, but not limited

151
to, signature logs, electronic dispensing records, point-of-sale

152
transaction records, or an in-person pharmacist acknowledgement

153
of dispensing.

154
(h)

Initiate subsequent attestations more than 180 days

155
after the date of service.

156
(i)

Require duplicate or extraordinary documentation beyond

157
what is required under state and federal law in invoice audits.

158
The following is deemed sufficient proof of lawful acquisition

159
of products for audit reconciliation purposes:

160
1.

Invoices from licensed wholesalers or distributors.

161
2.

Valid documentation of pharmacy-to-pharmacy transfers

162
conducted in accordance with state or federal law.

163
3.

Records consistent with the Drug Supply Chain Security

164
Act,

21 U.S.C. ss. 351 et seq., and Board of Pharmacy

165
requirements.

166
167
Documentation may not be required unless reasonably necessary to

168
validate lawful inventory acquisitions.

169
(3)(a)

An audit designated as a fraud, waste, or abuse

170
audit must be based on specific, documented evidence or a

171
credible allegation of fraud, waste, or abuse involving the

172
pharmacy or a specific claim or set of claims under review.

173
(b)

The person or entity conducting a fraud, waste, or

174
abuse audit must provide the pharmacy with, in writing, before

175
commencement of such audit:

176
1.

A clear statement that the audit is designated as a

177
fraud, waste, or abuse audit.

178
2.

A list of the specific facts, data, or allegations

179
forming the basis for the fraud, waste, or abuse designation.

180
3.

Identification of the specific claims or classes of

181
claims to which the fraud, waste, or abuse designation applies.

182
(c)

A person or entity auditing the records of a pharmacy

183
licensed under chapter 465 may not use a fraud, waste, or abuse

184
audit designation to circumvent any provision of this section

185
unless the audit complies fully with this subsection.

186
(4)
(2)
This section does not apply to:
187
(a)

Audits conducted by the Medicaid Fraud Control Unit or

188
initiated under a criminal investigation supported by probable

189
cause;

190
(b)
(a)
Audits in which suspected fraudulent activity or
191 other intentional or willful misrepresentation is evidenced by a
192 physical review, review of claims data or statements, or other
193 investigative methods;
194
(c)
(b)
Audits of claims paid for by federally funded
195 programs; or
196
(d)
(c)
Concurrent reviews or desk audits that occur within
197 3 business days after transmission of a claim and where no
198 chargeback or recoupment is demanded.
199
(5)
(3)
An entity that audits a pharmacy located within a
200 Health Care Fraud Prevention and Enforcement Action Team (HEAT)
201 Task Force area designated by the United States Department of
202 Health and Human Services and the United States Department of
203 Justice may dispense with the notice requirements of paragraph
204
(1)(d)

(1)(a)
if such pharmacy has been a member of a
205 credentialed provider network for less than 12 months.
206
(6)
(4)
Pursuant to s. 408.7057, and after receipt of the
207 final audit report issued under paragraph
(1)(o)

(1)(i)
, a
208 pharmacy may appeal the findings of the final audit report as to
209 whether a claim payment is due and as to the amount of a claim
210 payment.
211
(7)
(5)
A pharmacy benefits plan or program that, under
212 terms of a contract, transfers to a pharmacy benefit manager the
213 obligation to pay a pharmacy licensed under chapter 465 for any
214 pharmacy benefit claims arising from services provided to or for
215 the benefit of an insured or subscriber remains responsible for
216 a violation of this section.
217
(8)

The office shall enforce this section and may:

218
(a)

Investigate complaints of violations of this section.

219
(b)

Issue cease and desist orders.

220
(c)

Impose administrative fines as follows:

221
1.

For misuse of the fraud, waste, or abuse designation in

222
violation of subsection (3), a fine not to exceed $100,000 per

223
violation.

224
2.

For a violation of paragraph (1)(a), paragraph (1)(b),

225
or paragraph (1)(c), a fine not to exceed $50,000 per violation.

226
3.

For any other violation of this section, a fine not to

227
exceed $25,000 per violation.

228
(d)

Order restitution for improper recoupments.

229
(e)

Prohibit any person or entity from conducting audits

230
under this section for up to 2 years upon a finding that such

231
person or entity has committed willful abuse of the fraud,

232
waste, or abuse designation in violation of subsection (3).

233
(f)

Suspend or revoke a pharmacy benefit manager’s

234
registration under s. 624.490 for repeated or willful

235
violations.

236
(9)

The commission shall adopt rules necessary to implement

237
this section.

238 Section 2. This act shall take effect July 1, 2026.