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.

A. Except as otherwise provided, the Legislature may change or alter specific line categories within the county estimates before approving a budget.

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 C, §§8 and 10, is repealed.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: