N.C. Gen. Stat. § 131E-29 : HEALTH CARE FACILITIES AND SERVICES — PUBLIC HOSPITALS — HOSPITAL AUTHORITY —29 - Audits and recommendations TEXT PDF Each hospital authority shall file with the mayor of the city or the chairman of the county board of commissioners at least annually an audit report by a certified public accountant of its activities for the preceding year, and shall make any recommendations necessary to carry out the purposes of this Part. N.C. Gen. Stat. § 131E-29 1943, c. 780, s. 22; 1971, c. 799; 1983, c. 775, s. 1.