Okla. Stat. tit. 74, § 74-1372

denial - Hearing.

The Office of Management and Enterprise Services shall be

responsible for making all determinations as to the rights of any

participant or any beneficiary of a participant to receive amounts

under the flexible spending account benefits plan. The Office shall

prescribe forms and procedures for making claims for flexible

spending account benefits under the plan. Each person making a

claim for benefits under the flexible spending account benefits plan

shall also furnish the Office with such documents, evidence, data or

information in support of such claim as the Oklahoma Employees

Insurance and Benefits Board considers necessary or desirable. If

any claim for the flexible spending account benefits plan is wholly

or partially denied, the claimant shall be given notice in writing

of such denial within a reasonable period of time, but no later than

forty-five (45) days after the claim is filed.

A claimant whose claim is denied shall have the right to a

hearing before the Director of the Office of Management and

Enterprise Services or hearing officer designated by the Director.

Written notification by a claimant for a hearing must be received by

the executive director within ten (10) business days of notification

of claim denial. The hearing shall be conducted within thirty (30)

days in accordance with the provisions of the Administrative

Procedures Act. The Office shall promulgate administrative rules

establishing policies and procedures specific to the notice of

denial, request for explanation, and hearing for flexible spending

account benefit claims denial.