Minnesota Session Laws - 2003, Regular Session

                             CHAPTER 53-S.F.No. 479 
                  An act relating to auditing; allowing certified public 
                  accountants to perform annual audits for county 
                  nursing homes; amending Minnesota Statutes 2002, 
                  section 6.552. 
        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
           Section 1.  Minnesota Statutes 2002, section 6.552, is 
        amended to read: 
           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. 
           Presented to the governor May 13, 2003 
           Signed by the governor May 16, 2003, 3:46 p.m.