Okla. Stat. tit. 56, § 56-222: Audit of financial records of hospitals as to per diem

costs.

Auditors from the Oklahoma Health Care Authority under the

direction of the Chief Executive Officer of the Authority shall be

authorized and empowered to conduct an audit of the financial

records itemized in a hospital's reimbursable per diem cost records

in order to determine whether or not the certified per diem cost is

sustained by the detailed financial records of such hospital as to

such per diem costs.