This bill establishes new requirements and procedures for audits of long-term care providers participating in the Oklahoma Medicaid program. It defines key terms such as "audit," "clerical or recordkeeping error," and "long-term care provider," and outlines the process the Oklahoma Health Care Authority must follow when conducting audits. Key provisions include the requirement for advance notice of audits, limitations on the scope and frequency of audits, and protections against recoupment based on clerical errors or undisclosed criteria. Additionally, the bill stipulates that long-term care providers have the right to appeal audit findings and provides for judicial review of decisions made by the Authority.

The bill also prohibits adverse actions against long-term care providers for exercising their rights under this section, ensuring that providers are not retaliated against through increased audit scrutiny. Recoupment of funds is only permitted after the completion of the audit and appeals process, and any disputed funds must be refunded to the appropriate state agency. The Oklahoma Health Care Authority is tasked with promulgating rules to implement these provisions, and the act is set to take effect on January 1, 2027.