Audits for enforcement of the provisions of this article, including those performed by contingent fee auditors, shall provide holders of unclaimed property a notice of rights. At a minimum, the notice shall include:

1. 1. A statement that the department makes all final decisions regarding recommendations by a contingent fee auditor that any unclaimed property is reportable.
2. 2. Information on corrections and appeals procedures.
3. 3. Where to file complaints of improper, abusive or inefficient service by employees or contingent fee auditors of the department.
4. 4. Contact information of the department's designated employees.