Notes: aGAO used only federally mandated rebates when calculating Medicaid net prices. If state supplemental rebates had been applied, actual net prices paid by Medicaid would have been lower than the prices shown in the figure. GAO found that the state supplemental rebates, in aggregate, were equivalent to 4 percent of Medicaid expenditures for all drugs in the target quarter.
bThe Medicare Part D net prices are estimates because CMS allows Medicare Part D plan sponsors to use a variety of methods to allocate post-purchase price adjustments to the drug level and thus GAO could not definitively assign rebates to specific drugs.
Data Sources: GAO Analysis of Department of Defense (DOD) and Centers for Medicare & Medicaid Services (CMS) Data | GAO-14-578
Source: U.S. Government Accountability Office: Prescription Drugs: Comparison of DOD, Medicaid, and Medicare Part D Retail Reimbursement Prices