Okla. Stat. tit. 59, § 59-356.4: Extrapolation audit prohibited

A. For the purposes of the Pharmacy Audit Integrity Act,

“extrapolation audit” means an audit of a sample of prescription

drug benefit claims submitted by a pharmacy to the entity conducting

the audit that is then used to estimate audit results for a larger

batch or group of claims not reviewed by the auditor, including

refills not listed in the written notification in accordance with

paragraph 2 of subsection A of Section 356.2 of this title.

B. The entity conducting the audit shall not use the practice

of extrapolation in calculating recoupments or penalties for audits.