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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 | countyat least those reports on those | forms | 952 | accountant, the audit, upon completion, shall | | the Department of Audit. The audit, including the management | | letter, is a public document. |
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| | | 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 C, §§8 and 10, is repealed. |
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| | | Sec. 4. 30-A MRSA §952-A is enacted to read: |
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| | | 1.__Report contents.__The report required pursuant to section | | 951, subsection 1 must contain the following items: |
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| | | B.__A letter of transmittal; |
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| | | C.__The independent auditor's report on the financial | | statements; and |
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| | | D.__All financial statements and all other information | | required by governmental accounting and financial reporting | | standards. |
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| | | 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. |
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| | | 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. |
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| | | Sec. 5. 30-A MRSA §5823, sub-§3, ķA, as repealed and replaced by PL | | 1997, c. 142, §1, is amended to read: |
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| | | A. The report must contain the following items: |
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| | | (1) A management letter, if applicable; |
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