(a) HHSC may conduct a financial review, including an audit, of a contractor at any time. The review is conducted on-site or by a desk review.(b) To conduct a financial review, HHSC.(1) conducts an entrance conference with the contractor; and(2) performs other activities, which may include:(A) reviewing the contractor's records;(B) reviewing the contractor's policies and procedures; or(C) interviewing a person with knowledge relevant to the contract.(c) If, based on a financial review, HHSC determines that the contractor is out of compliance with the contract, HHSC may impose an action or sanction in accordance with Subchapter E of this chapter (relating to Enforcement by HHSC and Termination by Contractor).