(a) Each political subdivision shall submit to the department, in the manner and at the time required by the department, information that relates to the political subdivision’s unreimbursed health care expenditures and is required by the department to make the certification under § 12.132.
(b) Subject to the approval of the advisory committee, the executive commissioner shall adopt rules governing the collection of information under Subsection (a). The rules may provide for regular audits of randomly selected political subdivisions and may govern the manner in which a political subdivision is selected for an audit and the selection of an auditor.