Okla. Stat. tit. 59, § 356.4

A. For the purposes of the Pharmacy Audit Integrity Act, “extrapolation audit” means an audit of a sample of prescription drug benefit claims submitted by a pharmacy to the entity conducting the audit that is then used to estimate audit results for a larger batch or group of claims not reviewed by the auditor, including refills not listed in the written notification in accordance with paragraph 2 of subsection A of Section 356.2 of this title. B. The entity conducting the audit shall not use the practice of extrapolation in calculating recoupments or penalties for audits.