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<ead audience="external" relatedencoding="MARC">
    <eadheader audience="internal" countryencoding="iso3166-1" dateencoding="iso8601"
        langencoding="iso639-2" repositoryencoding="iso15511" scriptencoding="iso15924">
        <eadid countrycode="us" encodinganalog="Identifier" mainagencycode="MnHi"
            >gr00155.xml</eadid>
        <filedesc>
            <titlestmt>
                <titleproper encodinganalog="title">Auditor:</titleproper>
                <subtitle encodinganalog="subtitle">An Inventory of Its Audit Reports of County
                    Hospitals and Nursing Homes at the Minnesota Historical Society</subtitle>
            </titlestmt>
            <publicationstmt>
                <publisher encodinganalog="Publisher">Minnesota Historical Society</publisher>
                <address>
               <addressline>St. Paul, MN.</addressline>
            </address>
            </publicationstmt>
            <seriesstmt>
                <p>Government Records </p>
            </seriesstmt>
        </filedesc>
        <profiledesc>
            <creation encodinganalog="Description">Finding aid encoded by Alex Kent <date era="ce"
                    calendar="gregorian" normal="2011">December 2011</date>
            </creation>
            <langusage>Finding aid written in <language langcode="eng" encodinganalog="Language"
                    scriptcode="Latn">English.</language>
            </langusage>
        </profiledesc>
      </eadheader>
    <archdesc level="collection" type="inventory" relatedencoding="MARC">
        <did>
            <head id="a1">OVERVIEW</head>
            <repository encodinganalog="852">
                <corpname encodinganalog="852$a">Minnesota Historical Society</corpname>
            </repository>
            <origination label="Creator:">
                <corpname role="creator" encodinganalog="110">Minnesota. State Auditor.</corpname>
            </origination>
            <unittitle label="Title:" encodinganalog="245$a">Audit Reports of County Hospitals and
                Nursing Homes.</unittitle>
            <unitdate label="Date:" encodinganalog="245$f" type="inclusive" normal="1970/2002"
                >1970-2002.</unitdate>
            <langmaterial label="Language of Materials">Materials in <language langcode="eng"
                    >English</language>. </langmaterial>
            <abstract label="Abstract:">Annual or other periodic reports on the examination of the
                financial affairs of county hospitals and nursing homes by the state
                auditor.</abstract>
            <physdesc label="Quantity:" encodinganalog="300">3.7 cubic feet (3 boxes and 2 partial
                boxes).</physdesc>
            <physloc label="Location:"> See <ref target="a9">Detailed Description</ref> for shelf
                locations.</physloc>
        </did>
        <scopecontent encodinganalog="520">
            <head id="a3">SCOPE AND CONTENTS</head>
            <p>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.</p>
        </scopecontent>
        <arrangement encodinganalog="351">
            <head id="a4">ARRANGEMENT</head>
            <p>These records are organized into the following sections:</p>
            <list>
                <head>1970-1995</head><item></item>
            </list>
            <list>
                <head>1995-2002</head><item></item>
            </list>
        </arrangement>
        <controlaccess>
            <head id="a7">CATALOG HEADINGS</head>
            <p>This collection is indexed under the following headings in the catalog of the
                Minnesota Historical Society. Researchers desiring materials about related topics
                should <extref href="http://mnhs.mnpals.net/F" show="new" actuate="onrequest">search
                    the catalog</extref> using these headings.</p>
            <controlaccess>
                <head>Topics:</head>
                <subject encodinganalog="650">County hospitals -- Minnesota -- Finance.</subject>
                <subject encodinganalog="650">County hospitals -- Minnesota -- Officials and
                    employees -- Registers.</subject>
                <subject encodinganalog="650">Nursing homes -- Minnesota -- Finance.</subject>
            </controlaccess>
            <controlaccess>
                <head>Organizations:</head>
                <corpname role="subject" encodinganalog="610">Minnesota. Department of Public
                    Examiner.</corpname>
            </controlaccess>
       
        </controlaccess>
        <descgrp type="admininfo">
            <head id="a8">ADMINISTRATIVE INFORMATION</head>
            <prefercite encodinganalog="524">
                <head>Preferred Citation:</head>
                <p>
                    <emph render="italic">[Indicate the cited item and/or series here].
                    </emph>Minnesota. State Auditor. Audit Reports of County Hospitals and Nursing
                    Homes. Minnesota Historical Society.</p>
                <p>
                    <emph render="italic">See the Chicago Manual of Style for additional
                        examples.</emph>
                </p>
            </prefercite>
            <custodhist encodinganalog="561">
                <head>Provenance:</head>
                <p>Seven boxes of audit reports for 1986 were inadvertently destroyed at the state
                    records center in 1997.</p>
            </custodhist>
            <acqinfo encodinganalog="541">
                <head>Accession Information:</head>
                <p>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</p>
            </acqinfo>
            <processinfo>
                <head>Processing Information:</head>
                <p><extref actuate="onrequest" audience="external" show="new"
                        href="http://www.archives.gov/nhprc/">
                        <extptr show="embed" altrender="right" title="NHPRC logo"
                            href="images/nhprc-178x178.jpg"/></extref></p>
                <p>Processing and cataloging of this collection was supported with a Basic Project
                    grant awarded by the National Historical Publications and Records Commission
                        <extref actuate="onrequest" audience="external"
                        href="http://www.archives.gov/nhprc/">(NHPRC)</extref>.</p>
                <p>Catalog ID number: 001711421</p>
            </processinfo>
        </descgrp>
        <dsc type="combined">
            <head id="a9">DETAILED DESCRIPTION</head>
            <c01 level="series">
                <did>
                    <unittitle>1970-1995</unittitle>
                </did>
                <c02>
                    <did>
                        <physloc>115.B.13.1B</physloc>
                        <unittitle>Becker County Nursing Home (Sunnyside Nursing Home), </unittitle>
                        <unitdate>1973-1995.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Beltrami County Nursing Home, </unittitle>
                        <unitdate>1971, 1973-1994.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Beltrami County: Northern Minnesota Chest Clinic, Bemidji, </unittitle>
                        <unitdate>1973-1974, 1978.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Chippewa County: Montevideo Hospital Commission, </unittitle>
                        <unitdate>1971-1974, 1980-1982, 1993-1994.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Chisago County Nursing Home, </unittitle>
                        <unitdate>1975, 1977-1987.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Clearwater County Memorial Hospital, </unittitle>
                        <unitdate>1971-1973, 1975-1976.</unitdate>
                    </did>
                    <scopecontent>
                        <p>1975 and 1976 are financial statements.</p>
                    </scopecontent>
                </c02>
                <c02>
                    <did>
                        <unittitle>Cook County North Shore Hospital and Nursing Home, </unittitle>
                        <unitdate>1970-1972, 1976-1977, 1979-1981, 1984-1985, 1988-1990.</unitdate>
                    </did>
                    <scopecontent>
                        <p>1976-1977, 1984-1985, and 1988-1990 are financial statements.</p>
                    </scopecontent>
                </c02>
                <c02>
                    <did>
                        <unittitle>Crow Wing County Nursing Home (Cedarbrook Manor), </unittitle>
                        <unitdate>1979-1981.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Dodge County Nursing Home (Fairview Nursing Home),</unittitle>
                   <unitdate>1972-1995.</unitdate>
                        </did>
                </c02>
                <c02>
                    <did> <unittitle>Douglas County Hospital, </unittitle>
                        <unitdate>1972-1973, 1980-1981.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Grant County: Community Memorial Hospital at Elbow Lake, </unittitle>
                        <unitdate>1974.</unitdate>
                    </did>
                    <scopecontent>
                        <p>Covers 1968-1974.</p>
                    </scopecontent>
                </c02>
                <c02>
                    <did>
                        <unittitle>Hubbard County Nursing Home Board (Sunset Nursing Home), </unittitle>
                        <unitdate>1972-1987.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Hubbard County Nursing Home Board (Heritage Living Center), </unittitle>
                        <unitdate>1988-1995.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <physloc>120.H.10.5B</physloc>
                        <unittitle>Itasca County Nursing Home,</unittitle>
                    <unitdate>1970-1995.</unitdate>
                        </did>    </c02>
                <c02>
                    <did>
                        <unittitle>Itasca Memorial Hospital, </unittitle>
                        <unitdate>1972-1973.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Kanabec Hospital (Mora), </unittitle>
                        <unitdate>1970-1975.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Kittson County Nursing Home, </unittitle>
                        <unitdate>1971-1981.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Koochiching County: Falls Nursing Home, </unittitle>
                        <unitdate>1971-1985.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Lake County Nursing Home,</unittitle><unitdate>1980-1987, 1989-1995.</unitdate>
                        </did>   </c02>
                <c02>
                    <did>
                        <unittitle>Lake of the Woods County Nursing Home, </unittitle>
                        <unitdate>1971-1987, 1989-1990.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Mahnomen County: Village Hospital and Nursing Center, </unittitle>
                        <unitdate>1971-1974, 1978, 1980-1982, 1992-1994.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Meeker County Memorial Hospital, </unittitle>
                        <unitdate>1971-1972, 1974, 1978, 1980.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Murray County Memorial Hospital, </unittitle>
                        <unitdate>1971-1974.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Olmsted Community Hospital, </unittitle>
                        <unitdate>1971-1974, 1980-1982.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Otter Tail County Nursing Home, </unittitle>
                        <unitdate>1972-1976, 1978-1979.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Pennington County: Oakland Park Nursing Home, </unittitle>
                        <unitdate>1972-1995.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <physloc>131.C.10.5B</physloc>
                        <unittitle>Pine County Memorial Hospital and Nursing Home, Sandstone, </unittitle>
                        <unitdate>1970-1974.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Pine Point Nursing Home, Washington County, </unittitle>
                        <unitdate>1975-1977.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Pipestone County Hospital and Nursing Unit, </unittitle>
                        <unitdate>1971-1976, 1978-1981.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Polk County: Northwest Tuberculosis Control Clinic, </unittitle>
                        <unitdate>1971-1977.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Ramsey County Nursing Home, </unittitle>
                        <unitdate>1978-1981.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Ramsey County: Lake Owasso Residence, </unittitle>
                        <unitdate>1978-1981.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Red Lake County: Hillcrest Nursing Home, </unittitle>
                        <unitdate>1972-1989.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Renville County Hospital, </unittitle>
                        <unitdate>1970-1974, 1980-1981.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Redwood County Nursing Home, </unittitle>
                        <unitdate>1972-1973.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Riverside Out-Patient Clinic, Granite Falls, </unittitle>
                        <unitdate>1970-1974, 1976.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>St. Louis County Medical Care Facilities, Duluth, </unittitle>
                        <unitdate>1982-1992, 1995.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Shady Lane Nursing Home, Todd-Wadena counties,</unittitle>
                        <unitdate>1979-1995.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Steele County: Cedarview Nursing Home, </unittitle>
                        <unitdate>1977, 1979-1995.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Stevens County Memorial Hospital,</unittitle>
                        <unitdate>1970-1975, 1978-1980.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Swift County: Benson Hospital, </unittitle>
                        <unitdate>1971-1974, 1977-1978, 1981.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <physloc>131.C.10.4F</physloc>
                        <unittitle>Traverse County Nursing Home</unittitle>
                        <unitdate>1975-1995.</unitdate>
                    </did>
                </c02>
            </c01>
            <c01 level="series">
                <did>
                    <unittitle>1995-2002</unittitle>
                </did>
                <c02>
                    <did>
                        <physloc>131.C.10.4F</physloc>
                        <unittitle>Becker County Nursing Home, (Sunnyside Care Center), Lake Park, </unittitle>
                        <unitdate>1996-2000.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Beltrami County Nursing Home,</unittitle>
                        <unitdate>1995.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Dodge County Nursing Home (Fairview Nursing Home), Dodge
                            Center:</unittitle></did>
                    <c03>
                        <did> <unitdate>1996-2001.</unitdate></did>
                    </c03>
                     <c03>
                         <did><physloc>108.D.15.7B</physloc>
                            <unitdate>2001-2002.</unitdate>
                        </did>
                    </c03>
                </c02>
                <c02>
                    <did><physloc>131.C.10.4F</physloc>
                        <unittitle>Hubbard County Nursing Home Board (Heritage Living Center), Park
                            Rapids, </unittitle>
                        <unitdate>1995-2000.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Itasca County Nursing Home, Grand Rapids:</unittitle></did>
                    <c03>
                        <did> <unitdate>1996-2001.</unitdate></did></c03>
                       <c03>
                           <did><physloc>108.D.15.7B</physloc>
                            <unitdate>2002.</unitdate>
                        </did>
                    </c03>
                </c02>
                <c02>
                    <did>
                        <physloc>131.C.10.4F</physloc>
                        <unittitle>Lake County Nursing Home, Two Harbors:</unittitle></did>
                        <c03>
                            <did><unitdate>1995-2001.</unitdate></did>
                        </c03>
                    <c03>
                        <did><physloc>108.D.15.7B</physloc>
                            <unitdate>2001-2002.</unitdate>
                        </did>
                    </c03>
                </c02>
                <c02>
                    <did><physloc>131.C.10.4F</physloc>
                        <unittitle>Pennington County Nursing Home (Oakland Park Nursing Home), Thief
                            River Falls, </unittitle>
                        <unitdate>1995-2001.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Ramsey County Nursing Home:</unittitle></did>
                       <c03>
                           <did><unitdate>1997-1998, 2001.</unitdate></did>
                       </c03>
                    <c03>
                        <did><physloc>108.D.15.7B</physloc><unitdate>2002.</unitdate></did>
                    <scopecontent>
                        <p>Letter only, 2001.</p>
                    </scopecontent></c03>
                </c02>
                <c02>
                    <did>
                        <physloc>131.C.10.4F</physloc>
                        <unittitle>St. Louis County Medical Care Facilities, Duluth, </unittitle>
                        <unitdate>1996-1997.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Shady Lane Nursing Home, Todd-Wadena counties, Wadena, </unittitle>
                        <unitdate>1996-2001.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Steele County Nursing Home (Cedarview Nursing Home), Owatonna, </unittitle>
                        <unitdate>1996-2000.</unitdate>
                    </did>
                </c02>
                <c02>
                    <did>
                        <unittitle>Traverse County Nursing Home, Wheaton, </unittitle>
                        <unitdate>1996, 1998-2000.</unitdate>
                    </did>
                </c02>
            </c01>
        </dsc>
    </archdesc>
</ead>
