Follow-Up Audit of the Medicaid Drug Rebate Program in Oklahoma

The objectives of this audit were to determine whether the State agency had implemented the recommendations made in our previous audit of the Oklahoma drug rebate program and established controls over the drug rebate program, including the collection of rebates on single source drugs administered by physicians.  The State agency implemented the recommendations from our prior audit that related to the inaccurate accounts receivable data that was transferred from the prior system to the current system.  The State agency established controls over the drug rebate program, including the collection of rebates on single source drugs administered by physicians.  Therefore, we did not offer any recommendations.