Previous PageTable Of ContentsNext Page

PUBLIC LAWS OF MAINE
First Regular Session of the 121st

CHAPTER 178
H.P. 1050 - L.D. 1431

An Act To Update the Requirements of Counties' and Municipalities' Audit Reports

Be it enacted by the People of the State of Maine as follows:

     Sec. 1. 30-A MRSA §702, sub-§1, as enacted by PL 1987, c. 737, Pt. A, §2 and Pt. C, §106 and amended by PL 1989, c. 6, c. 9, §2 and c. 104, Pt. C, §§8 and 10, is further amended to read:

     1. Estimates sent to Legislature for approval; amendments. The county clerk shall record the estimates made under section 701 in a book. A copy of the estimates shall must be signed by the chairman chair of the county commissioners and attested by their clerk. The clerk shall transmit that copy to the office of the Secretary of State on or before the first day of each January, together with the county reports under section 952 952-A for the 2 preceding years, to be presented by the Secretary of State to the Legislature for its approval.

     Sec. 2. 30-A MRSA §951, sub-§1, as enacted by PL 1987, c. 737, Pt. A, §2 and Pt. C, §106 and amended by PL 1989, c. 6, c. 9, §2 and c. 104, Pt. C, §§8 and 10, is further amended to read:

     1. Annual audit. Every county shall have an audit made of its accounts annually covering the last complete fiscal year by the Department of Audit or by a certified public accountant selected by the county commissioners. The audit must be performed in accordance with generally accepted auditing standards and procedures pertaining to governmental accounting and must include a management letter covering the audit of the operational aspects of the county, as well as suggestions which the auditor considers advisable for the proper administration of the county. The auditor shall produce at least those reports on those forms an audit report that includes the items required in section 952 952-A. When an audit is conducted by a certified public accountant, the audit, upon completion, shall must be forwarded to the Department of Audit. The audit, including the management letter, is a public document.

     Sec. 3. 30-A MRSA §952, as enacted by PL 1987, c. 737, Pt. A, §2 and Pt. C, §106 and amended by PL 1989, c. 6, c. 9, §2 and c. 104, Pt. C, §§8 and 10, is repealed.

     Sec. 4. 30-A MRSA §952-A is enacted to read:

§952-A. Audit report

     1. Report contents. The report required pursuant to section 951, subsection 1 must contain the following items:

     2. Copies for distribution. Copies of the report must be deposited in the county commissioners' office or a convenient place of business for distribution to the public and must be distributed to each municipality in the county.

     3. Copies open for inspection. Copies of the report and all county records must be kept in the county commissioners' office and must be open to the inspection of the public during usual business hours.

     Sec. 5. 30-A MRSA §5823, sub-§3, ¶A, as repealed and replaced by PL 1997, c. 142, §1, is amended to read:

Effective September 13, 2003, unless otherwise indicated.

Revisor of Statutes Homepage Subject Index Search 121st Laws of Maine Maine Legislature

About the 2003 Laws Of Maine

Previous PageTop Of PageTable Of ContentsNext Page

Office of the Revisor of Statutes
State House, Room 108
Augusta, Maine 04333

Contact the Office of the Revisor of Statutes