How does HRSA define and audit compliant 340B virtual inventory models?

HRSA defines a compliant 340B virtual inventory as one that tracks each dispense, assignment to the 340B account, and replenishment purchase in alignment by NDC, date, prescriber, site, and patient eligibility. During audits, HRSA ensures that covered entities maintain full accountability and that purchase and dispensing records reconcile precisely to prevent diversion or duplicate discounts.