; (B) the rebates, fees, alternative discounts, and other remuneration under paragraph (1)(B) shall be remitted in accordance with such procedures as the Secretary, Secretary of Health and Human Services, and Secretary of the Treasury establish; and (C) the records of such rebates, fees, alternative discounts, and other remuneration shall be available for audit by the plan sponsor, issuer, or a third party designated by a plan sponsor, not less than once per plan year. (3) Audit of rebate contracts A third-party administrator of a group health plan, a health insurance issuer offering group health insurance coverage, or an entity providing pharmacy benefit management services on behalf of such group health plan or health insurance coverage shall make rebate contracts with rebate aggregators or drug manufacturers available for audit by the plan sponsor or designated third party, subject to reasonable restrictions (as determined by the Secretary, the Secretary of Health and Human Services, and the Secretary of the Treasury) on confidentiality to prevent re-disclosure of such contracts. (4) Auditors Audits carried out under paragraphs (2)(C) and (3) shall be performed by an auditor selected by the applicable plan sponsor. (5) Rule of construction Nothing in this subsection shall be construed to— (A) prohibit payments to entities offering pharmacy benefit management services for bona fide services using a fee structure not described in this subsection, provided that such fees are transparent to group health plans and health insurance issuers; (B) require a third-party administrator of a group health plan or an entity providing pharmacy benefit management services on behalf of a group health plan or health insurance issuer offering group health insurance coverage to remit bona fide service fees to the group health plans or health insurance issuers