| Be it enacted by the People of the State of Maine as follows: |
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| | Sec. 1. 5 MRSA §243, as amended by PL 1989, c. 857, §§16 and 17, is | further amended to read: |
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| | The Department of Audit shall have has authority: |
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| | 1. Audit. To perform a postaudit of audit all accounts and | other financial records of the State Government or any department | or agency thereof of State Government, including the judiciary | and the Executive Department of the Governor, except the | Governor's Expense Account, and to report annually on this audit, | and at such other times as the Legislature may require; |
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| | 2. Counties. To install uniform accounting systems and | perform annual postaudits 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 and reports.__Reports of such audits shall must | accompany the county estimates submitted to the Legislature as | provided by Title 30-A, chapter 3, subchapter I, and shall must | be published in the county reports next following the completion | of such audits; |
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| | 3. Municipalities. To install uniform accounting systems and | perform audits for cities, towns and villages as required by | Title 30-A, sections 5821 to 5823. The rate charged by the | department to perform audits must include the proportional amount | of the State Auditor's duties and be used to offset the General | Fund costs of the State Auditor; |
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| | 3-A. Municipal cost component. To install uniform accounting | systems and, no No later than February 1st following the end of | each fiscal year, to ensure that an annual audit and postaudit of | the municipal cost component and the Unorganized Territory | Education and Services Fund in Title 36, chapter 115 is | conducted. The expenses of these services are part of the | municipal cost component and are paid out of the Unorganized | Territory Education and Services Fund; |
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| | 4. Accounting systems; probation officers. To install uniform | accounting systems and perform postaudits for probation officers, | the expenses of such audits to be paid as follows: 50% by the | county where the audit is performed, 30% by the Department of | Transportation and 20% by the Department of Inland Fisheries and | Wildlife; |
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