TAILIEUCHUNG - Statute Prevents State Agencies From Considering Community Benefits When Granting Tax‑Exempt Status, While the Effects of Purchases and Consolidations on Prices of Care Are Uncertain

The proposed new local audit regime would continue to provide Parliament with the assurances it needs on public spending. The National Audit Office would prepare the Codes of audit practice, which prescribe the way in which auditors are to carry out their functions, and which would continue to be approved by Parliament, and associated guidance. The National Audit Office would also continue to audit Government departments providing funding to local public bodies and will continue to receive Whole of Government Accounts returns. Registration of audit firms and auditors, as well as monitoring and enforcement of audit standards, would be undertaken. | CALIFORNIA STATE AUDITOR Nonprofit Hospitals Statute Prevents State Agencies From Considering Community Benefits When Granting Tax-Exempt Status While the Effects of Purchases and Consolidations on Prices of Care Are Uncertain August 2012 Report 2011-126 Op R The first five copies of each California State Auditor report are free. Additional copies are 3 each payable by check or money order. You can obtain reports by contacting the Bureau of State Audits at the following address California State Auditor Bureau of State Audits 555 Capitol Mall Suite 300 Sacramento California 95814 or TTY OR This report is also available on the World Wide Web http The California State Auditor is pleased to announce the availability of an on-line subscription service. For information on how to subscribe please contact the Information Technology Unit at ext. 456 or visit our Web site at . Alternate format reports available upon request. Permission is granted to reproduce reports. For questions regarding the contents of this report please contact Margarita Fernandez Chief of Public Affairs at . Elaine M. Howle State Auditor Doug Cordiner Chief Deputy 555 Capitol Mall Suite 300 CALIFORNIA STATE AUDITOR Bureau of State Audits Sacramento CA 95814 fax August 9 2012 2011-126 The Governor of California President pro Tempore of the Senate Speaker of the Assembly State Capitol Sacramento California 95814 Dear Governor and Legislative Leaders As requested by the Joint Legislative Audit Committee the California State Auditor state auditor presents this audit report concerning whether nonprofit hospitals are providing a public benefit that justifies their tax-exempt status and whether the purchase or consolidation of nonprofit hospitals has resulted in reduced access to or affected the pricing of health care. This report concludes that although state law requires most .

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