SF 479

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to auditing; allowing certified public 
  1.3             accountants to perform annual audits for county 
  1.4             nursing homes; amending Minnesota Statutes 2002, 
  1.5             section 6.552. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 6.552, is 
  1.8   amended to read: 
  1.9      6.552 [AUDIT OF COUNTY OR MUNICIPAL HOSPITALS AND COUNTY 
  1.10  NURSING HOMES.] 
  1.11     Subdivision 1.  [HOSPITALS.] Notwithstanding the provisions 
  1.12  of any law to the contrary, any county or municipal hospital 
  1.13  board may employ a certified public accountant to annually audit 
  1.14  and examine the books of said hospital.  The report of such 
  1.15  examination or audit by such certified public accountant shall 
  1.16  be submitted to the state auditor who shall review such audit 
  1.17  report and may accept such audit or make such additional 
  1.18  examinations as the state auditor deems to be in the public 
  1.19  interest.  
  1.20     Subd. 2.  [NURSING HOMES.] Notwithstanding the provisions 
  1.21  of any law to the contrary, any county nursing home board may 
  1.22  employ a certified public accountant to annually audit and 
  1.23  examine the books of the nursing home.  The report of the 
  1.24  examination or audit by the certified public accountant must be 
  1.25  submitted to the state auditor.  The state auditor shall review 
  2.1   the audit report and may accept the audit or make additional 
  2.2   examinations as the state auditor deems to be in the public 
  2.3   interest.