(a) The Office of Mental Health (OMH) is accountable to the public for the resources provided to carry out services within State-licensed or operated facilities and program units that fall under its auspice. OMH has the responsibility to apply resources efficiently, effectively and economically to achieve the purposes for which the resources were appropriated.

(b) The purpose of this Part is to establish standards for the administration of audits which are conducted to measure the extent of compliance with applicable fiscal, administrative and program requirements.