Audits.

(a)

All contracts entered into with the Department shall be subject to audit.

(b)

Prior to the conclusion of an audit or examination of a contractor, by or on behalf of the Department, the contractor shall be provided with: The contractor shall be allowed 30 calendar days after receipt of the above information in which to provide evidence to the auditor regarding misinterpretation of policies, regulations, or statutes; or errors in the audit process which were made and which impact the audit results. The auditor shall consider such additional information in preparing the audit or examination report. Within 30 calendar days of the date the list identified above is received by the contractor, the contractor shall make available to the Department any records which were identified as unavailable for review or missing in order to have those records considered in the audit or examination report. Records provided pursuant to this subsection shall be considered by the auditor in preparing the audit or examination report.