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PricewaterhouseCoopers has developed and refined a state-of-the-art rebate testing program that helps payers critically evaluate drug utilisation rebates remitted from PBMs. Our programme evaluates the effectiveness of the payer’s contractual relationships with PBMs as well as the PBM’s techniques for managing pharmaceutical utilisation. PricewaterhouseCoopers has helped dozens of employers and HMOs to assess rebates paid by manufacturers to managed care accounts. Our assessments have uncovered hard cash discrepancies, incorrectly classified manufacturer rebates subsequently not passed on from the PBM to the payer, guarantee calculation discrepancies and other issues.