Sec. 1. 5 MRSA §243, sub-§2, as amended by PL 1999, c. 208, §1, is further amended to read:

2. Counties. To perform annual audits of all accounts and other financial records of the several counties or any departments or agencies thereof, the expenses of such audits to be paid by the counties. Reports of such audits must accompany the county estimates submitted to the Legislature as provided by Title 30-A, chapter 3, subchapter I, and must be published in the county reports next following the completion of such audits;

Sec. 2. 5 MRSA §243-A, as enacted by PL 2001, c. 104, §1, is amended to read:

§243-A. Random audits and inspections of state programs

In addition to the powers and duties specified in section 243, the Department of Audit shall conduct random audits, inquiries, management analyses or inspections of operations of state programs or other research to sample the accuracy of the financial records and operations of those departments and agencies that administer or oversee the programs and report to the joint standing committees of the Legislature having jurisdiction over state and local government matters and appropriations and financial affairs no later than January 15, 2002 and no later than January 15th of each year thereafter on the random auditing of state programs. The report must include at a minimum the number of random audits inquiries, management analyses or inspections conducted, the programs audited and an assessment of findings and recommendations resulting from the additional audits.

Sec. 3. 5 MRSA §244, as amended by PL 1999, c. 208, §2, is further amended to read:

§244. Records and reports; findings of improper practices

The State Auditor keeps no accounts in the Department of Audit may not perform the accounting functions for the State, but shall audit the accounts, books, records and other evidences of financial transactions kept in the Department of Financial and Administrative Services or in the other departments and agencies of State Government. The State Auditor shall prepare and publish a report for each fiscal year, setting forth the essential facts of such audits in summary form, within the following fiscal year after the books of the State Controller have been officially closed. If the State Auditor finds in the course of an audit evidences of material weaknesses, reportable conditions, improper