; (D) make available, to the extent the covered entity offers a charity care policy or has an obligation under subsection (a)(5)(E) to have a sliding fee scale, patient access to a covered entity’s prescription drug charity care benefit and its sliding fee scale, and developing and implementing, with each such contracted entity, a mechanism for documenting the income and insurance status of each patient (as so defined) of the covered entity and the amount each such patient pays to receive covered outpatient drugs that are subject to an agreement under this section; (E) maintain, and ensure that each such contracted entity maintains, auditable records that pertain to the compliance of the covered entity and the contracted entity with the requirements described in this paragraph, for a rolling period of not less than 5 years; (F) establish a process for, and conduct, periodic comparisons of the covered entity’s prescribing records with the dispensing records of each such contracted entity, as applicable, to detect potential irregularities and to ensure that all drugs dispensed by the contracted entity are for patients (as so defined) of the covered entity; (G) provide for annual on-site audits of each such contracted entity to be conducted by an independent outside auditor