The Audit & Cost Reporting Unit is part of the Finance Division. The specific tasks that the Audit & Reporting office completes include: submitting cost reports to the State Department of Health Care Services for Mental Health (MH) and Substance Use Disorder Drug Medi-Cal Organized Delivery System (DMC-ODS); completing cost settlements with providers; hosting cost report training for contractors; managing Mental Health Cost Report audits and appeals; completing compliance monitoring of contractor financial reports; and recoupment of funds for disallowed services.