Sally has requested an accounting of PHI disclosures from Community Hospital. Which of the following must be included in an accounting of disclosures to comply with this request?

An accounting of disclosures of protected health information (PHI) must include specific types of disclosures, particularly those that have been made to third parties, except in certain situations. The requirement for accounting disclosures is primarily focused on instances where PHI has been shared outside of treatment, payment, or healthcare operations, particularly with individuals or entities that are not directly involved in the patient's care.

In this context, including PHI sent to a physician who has not treated Sally is relevant. While the primary goal of an accounting of disclosures is to provide a clear record of how and to whom PHI has been disclosed, disclosures of this nature are critical because they detail transactions that could affect the patient’s privacy and the integrity of the health information system. This emphasizes the need for transparency in healthcare practices and ensures that patients are aware of who has access to their information, even if that individual or entity has not provided direct treatment.

The other options reflect situations where disclosures either occur for reasons that may be exempt from accounting requirements, such as national security, or pertain to administrative actions that are part of the regular treatment and operational processes that do not need to be disclosed in this specific format.