California · Health and Safety Code - HSC

HSC §32133: At least once each year the board shall engage the services of a qualified accountant of accepted reputation to conduct an audit of the books of the hospital and prepare a report.

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At least once each year the board shall engage the services of a qualified accountant of accepted reputation to conduct an audit of the books of the hospital and prepare a report. A notice of the report shall be published, pursuant to Section 6061 of the Government Code and shall include all of the following: (a) The date the audit was completed. (b) The preparer and the executor of the audit. (c) The location, including address, of the file for public inspection. (d) The website link to the audit report on the district’s internet website. (e) A summary of any material findings or declaration of no material findings.

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