317:30-5-664.15. Health Center cost reporting
(a) All Health Centers requesting SoonerCare reimbursement must complete an annual report, in a format prescribed by the OHCA, covering a 12-month period of operations based upon the Center's reporting period, to accommodate all allowable costs.
(b) Health Centers that have several sites must file the required cost report.
(c) The cost report may be used to adjust payments based on increases or decreases in change in scope of services provided.
(d) Health Centers select the annual period for reporting purposes, subject to approval by the OHCA.
(e) Once the Health Center has selected a reporting period and obtained the approval of the OHCA, the Center must adhere to the period initially selected unless a change has been authorized in writing by the OHCA. Such a change is made only after the OHCA has established that the reason for such a change is valid.
(f) Periodically, the OHCA may contract for an independent audit of the Health Center's cost report.