Sec. E-20. General Fund Salary Plan; lapsed balances. Notwithstanding any other provision of law, $150,000 of unencumbered balance forward in fiscal year 2003-04 in the General Fund Salary Plan, General Fund account in the Department of Administrative and Financial Services lapses to the General Fund in fiscal year 2003-04.

PART F

Sec. F-1. 5 MRSA §1541, sub-§10-A is enacted to read:

10-A.__Internal control standards.__To implement the following internal control standards that define the minimum level of quality acceptable for internal control systems in operation throughout the various state agencies and departments and constitute the criteria against which such internal control systems must be evaluated by the State Controller.__Internal control systems for the various state agencies and departments must be developed in accordance with the following internal control guidelines established by the State Controller.

A.__Internal control systems of state agencies and departments are to be clearly documented and readily available for examination. Documentation of a state agency's or department's internal control systems must include internal control procedures, internal control accountability systems and identification of the operating cycles. Documentation of the state agency's or department's internal control systems must appear in management directives, administrative policy, procedures and manuals.

B.__All transactions and other significant events involving state agencies or departments must be promptly recorded, clearly documented and properly classified as to amount, account, fund and fiscal year. Documentation of a transaction or event must include the entire process or life cycle of the transaction or event, including__the initiation or authorization of the transaction or event, all aspects of the transaction while in process and the__classification in the accounting records.

C.__Transactions and other significant events involving state agencies or departments may be authorized and executed only by persons acting within the scope of their authority.