3.__Audit process.__This chapter may not be construed to limit the authority of the State Tax Assessor to conduct an audit of any media production company certified pursuant to Title 5, section 13090-L.__When the assessor determines that a distribution larger than that authorized by this chapter has been received by any person, the assessor may enforce repayment of the overpayment by assessment pursuant to the provisions of chapter 7 or may apply the overpayment against subsequent reimbursements made pursuant to this chapter.__If the assessor determines that an overpayment is the result of fraud on the part of a media production company, the assessor may disqualify that company from receiving any future distributions pursuant to this chapter.

PART HH

Sec. HH-1. PL 2005, c. 457, Pt. EE, §1 is amended to read:

Sec. *EE-1. Transfer from Fund for Efficient Delivery of Local and Regional Services. Notwithstanding the Maine Revised Statutes, Title 30-A, section 5681, subsection 5-B or any other provision of law, the State Controller shall transfer $2,335,918 from the Fund for the Efficient Delivery of Local and Regional Services to the unappropriated surplus of the General Fund no later than June 30, 2006 and transfer $2,451,935 $1,951,935 from the Fund for the Efficient Delivery of Local and Regional Services to the unappropriated surplus of the General Fund no later than June 30, 2007.

PART II

Sec. II-1. Transfer from unappropriated surplus. Notwithstanding any other provision of law, the State Controller shall transfer $300,000 from the unappropriated surplus of the General Fund to the Fund for the Efficient Delivery of Educational Services, Other Special Revenue Funds account within the Department of Education in fiscal year 2006-07.

PART JJ

Sec. JJ-1. Position eliminations. Notwithstanding any other provision of law, 253 positions are authorized for elimination from the General Fund and other funds, representing a