2007 Minnesota Code
Chapters 4 - 9 Constitutional Offices
Chapter 6 State Auditor
Section 6.552 AUDIT OF COUNTY OR MUNICIPAL HOSPITALS AND COUNTY NURSING HOMES.

6.552 AUDIT OF COUNTY OR MUNICIPAL HOSPITALS AND COUNTY NURSING
HOMES.
Subdivision 1. Hospitals. Notwithstanding the provisions of any law to the contrary, any
county or municipal hospital board may employ a certified public accountant to annually audit
and examine the books of said hospital. The report of such examination or audit by such certified
public accountant shall be submitted to the state auditor who shall review such audit report
and may accept such audit or make such additional examinations as the state auditor deems
to be in the public interest.
Subd. 2. Nursing homes. Notwithstanding the provisions of any law to the contrary, any
county nursing home board may employ a certified public accountant to annually audit and
examine the books of the nursing home. The report of the examination or audit by the certified
public accountant must be submitted to the state auditor. The state auditor shall review the audit
report and may accept the audit or make additional examinations as the state auditor deems
to be in the public interest.
History: 1974 c 489 s 1; 1986 c 444; 2003 c 53 s 1

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