Okla. Stat. tit. 63, § 63-330.31: Independent audits - Reimbursable cost statements

The superintendent of each hospital operated by the State of

Oklahoma or any department, commission, agency, or authority thereof

is authorized to employ Certified Public Accountants for the purpose

of conducting an independent audit of such hospital's books and

records and preparing an audit report and reimbursable cost

statement at the close of each fiscal year in accordance with the

requirements of third party payors that may reimburse such hospital

for care and treatment provided.