In Grier v. Kizer (1990) 219 Cal. App. 3d 422, the controversy involved the validity of a certain audit method and the Department of Health Services consistently maintained it had the authority to utilize that audit method. ( Grier, supra, at p. 431.) The Court held, "in view of the Department's unyielding position that it has statutory authority to audit providers by way of sampling and extrapolation, an administrative challenge by Grier based on the Department's failure to promulgate the regulation pursuant to the Administrative Procedure Act (Gov. Code, 11340 et seq.) certainly would have been futile." ( Grier, supra, 219 Cal. App. 3d at p. 431.)