All unaccounted for variances, losses, shortages or thefts of funds or property must be immediately reported to the State Controller, who shall review the matter to determine the amount involved that must be reported to the appropriate state agency or department management, law enforcement officials and the State Auditor. The State Controller shall also determine the internal control weakness that contributed to or caused the condition. The State Controller shall then make recommendations to the state agency or department official overseeing the internal control system and other appropriate management officials. The recommendations of the State Controller must address the correction of the conditions found and the necessary internal control policies and procedures that must be modified. The state agency or department oversight official and the appropriate management officials shall immediately implement policies and procedures necessary to prevent a recurrence of the problems identified and report the steps taken to the State Controller. From time to time the State Controller shall examine the policies and procedures implemented to ensure that the relevant policies and procedures are functioning appropriately.

Sec. 4. Revision clause. Wherever in the Maine Revised Statutes the words "Bureau of Accounts and Control" appear or reference is made to that bureau within the Department of Administrative and Financial Services, those words are amended to read or mean, as the case may be, "Office of the State Controller," and the Revisor of Statutes shall implement this revision when updating, publishing or republishing the statutes.

SUMMARY

This bill implements the recommendations of the committee regarding the State Government Evaluation Act. It amends the State Government Evaluation Act by setting new dates for agency reviews. The bill also requires a designated agency employee to notify the State Controller immediately when a nonstate entity requests access to agency accounting records. It also changes the name of the Department of Administration and Financial Services, Bureau of Accounts and Control to Office of the State Controller.