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Office of the Revisor of Statutes

Key: (1) language to be deleted (2) new language

                             CHAPTER 36-H.F.No. 835 
                  An act relating to human services; creating an 
                  exception for a separate annual audit of a county 
                  operated day training and habilitation program; 
                  amending Minnesota Statutes 1996, section 252.46, 
                  subdivision 10. 
        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
           Section 1.  Minnesota Statutes 1996, section 252.46, 
        subdivision 10, is amended to read: 
           Subd. 10.  [VENDOR'S REPORT; AUDIT.] The vendor shall 
        report to the commissioner and the county board on forms 
        prescribed by the commissioner at times specified by the 
        commissioner.  The reports shall include programmatic and fiscal 
        information.  Fiscal information shall be provided in accordance 
        with an annual audit that complies with the requirements of 
        Minnesota Rules, parts 9550.0010 to 9550.0092.  The audit must 
        be done in accordance with according to generally accepted 
        auditing standards to result in statements that include a 
        balance sheet, income statement, changes in financial position, 
        and the certified public accountant's opinion.  The county's 
        annual audit shall satisfy the audit required under this 
        subdivision for any county operated day training and 
        habilitation program.  Except for day training and habilitation 
        programs operated by a county, the audit must provide 
        supplemental statements for each day training and habilitation 
        program with an approved unique set of rates. 
           Presented to the governor April 15, 1997 
           Signed by the governor April 16, 1997, 2:12 p.m.