The department of medicaid may conduct final fiscal audits of medicaid providers in accordance with the applicable requirements set forth in federal laws and regulations and determine any amounts the provider may owe the state. When conducting final fiscal audits, the department shall consider generally accepted auditing standards, which include the use of statistical sampling.
Final fiscal audits
Ohio Rev. Code Ann. § 5164.55, under Chapter 5164 | Medicaid State Plan Services.
Ohio Rev. Code Ann. § 5164.55