2005 Minnesota Statutes - 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. 


    HIST: 1974 c 489 s 1; 1986 c 444; 2003 c 53 s 1