AUDITOR:

The reports contain comments and recommendations regarding fiscal procedures; summaries of financial transactions, investments, values of fixed assets and inventory, and changes in retained earnings and contributed capital; balance sheets and supporting statements; and names of officials and verifications of official bonds. Some financial reports from the facilities are included. Some reports for 1970-1972 were done by the State Auditor’s predecessor, the Public Examiner.

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These records are organized into the following sections:

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Availability:

The collection is open for research use.

Preferred Citation:

[Indicate the cited item and/or series here]. Minnesota. State Auditor. Audit Reports of County Hospitals and Nursing Homes. Minnesota Historical Society.

See the Chicago Manual of Style for additional examples.

Provenance:

Seven boxes of audit reports for 1986 were inadvertently destroyed at the state records center in 1997.

Accession Information:

Accession number: 988-211; 991-82; 991-142; 988-193; 991-11; 994-23; 994-132; 994-180; 998-24; 996-30; 996-116; 997-28; 999-1; 2001-39; 2006-3; 2007-34; 2009-43; 2010-41; 2012-16; 2013-17; 2013-52; 2015-11; 2015-57; 2016-12

Processing Information:

Processing and cataloging of this collection was supported with a Basic Project grant awarded by the National Historical Publications and Records Commission (NHPRC).

Catalog ID number: 001711421

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This collection is indexed under the following headings in the catalog of the Minnesota Historical Society. Researchers desiring materials about related topics, persons or places should search the catalog using these headings.

Topics:

County hospitals -- Minnesota -- Finance.

County hospitals -- Minnesota -- Officials and employees -- Registers.

Nursing homes -- Minnesota -- Finance.

Organizations:

Minnesota. Department of Public Examiner.

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