Section 40.165 - To whom does the MRO transmit reports of drug test results?(a) As the MRO, you must report all drug test results to the DER, except in the circumstances provided for in § 40.345 .(b) If the employer elects to receive reports of results through a C/TPA, acting as an intermediary as provided in § 40.345 , you must report the results through the designated C/TPA.