Earlier editions: 2020-112018-112026-09
DIVISION 101. ADMINISTRATION OF PUBLIC HEALTH 100100-101997›PART 4. SPECIAL HEALTH AUTHORITIES 101525-101881›CHAPTER 5.5. Kern County Hospital Authority Act 101852-101856›ARTICLE 4. Powers and Duties of the Authority 101855-101855.4
§ 101855.4
California Health and Safety Code · 2026-10 edition · updated 2026-10-04 · California
(a) The authority shall maintain accounting records and shall report accounting transactions in accordance with generally accepted accounting principles adopted by the Governmental Accounting Standards Board of the Financial Accounting Foundation.
(b) The Kern Medical Center Foundation shall maintain accounting records and shall report accounting transactions in accordance with generally accepted accounting principles published and maintained by the Financial Accounting Standards Board.
(c) At least once every 12 months, the authority shall engage the services of a qualified accountant of accepted reputation to conduct a financial audit of the accounts and records of both the authority and the Kern Medical Center Foundation, and the authority shall prepare a report of the audit. Any financial audit conducted pursuant to this subdivision shall conform to generally accepted government auditing standards and shall follow principles adopted by the Governmental Accounting Standards Board of the Financial Accounting Foundation. The authority shall make copies of the audit reports available to the public on the authority’s internet website.
(Added by Stats. 2024, Ch. 676, Sec. 2. (AB 892) Effective January 1, 2025.)
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