1.1                          A bill for an act 
  1.2             relating to human services; creating an exception for 
  1.3             a separate annual audit of a county operated day 
  1.4             training and habilitation program; amending Minnesota 
  1.5             Statutes 1996, section 252.46, subdivision 10. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1996, section 252.46, 
  1.8   subdivision 10, is amended to read: 
  1.9      Subd. 10.  [VENDOR'S REPORT; AUDIT.] The vendor shall 
  1.10  report to the commissioner and the county board on forms 
  1.11  prescribed by the commissioner at times specified by the 
  1.12  commissioner.  The reports shall include programmatic and fiscal 
  1.13  information.  Fiscal information shall be provided in accordance 
  1.14  with an annual audit that complies with the requirements of 
  1.15  Minnesota Rules, parts 9550.0010 to 9550.0092.  The audit must 
  1.16  be done in accordance with according to generally accepted 
  1.17  auditing standards to result in statements that include a 
  1.18  balance sheet, income statement, changes in financial position, 
  1.19  and the certified public accountant's opinion.  The county's 
  1.20  annual audit shall satisfy the audit required under this 
  1.21  subdivision for any county operated day training and 
  1.22  habilitation program.  Except for day training and habilitation 
  1.23  programs operated by a county, the audit must provide 
  1.24  supplemental statements for each day training and habilitation 
  1.25  program with an approved unique set of rates.