H.P. 1399 - L.D. 2004
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 5 MRSA §243, as amended by PL 1989, c. 857, §§16 and 17, is further amended to read:
The Department of Audit shall have has authority:
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;
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;
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;
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;
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;
5-A. Budget and program review. To review and study departmental budgets and capital programs for better and efficient management of State Government.;
5-B. Dedicated funds. To review and study expenditures of the dedicated funds of independent boards and commissions.;
6. Staff agency. To serve as a staff agency to the Legislature, or any of its committees, or to the Governor in making investigations of any phase of the state's State's finances.;
7. Reports. To report its findings, with recommendations, on any review or study to the Legislature.;
8. Audit. To perform postaudits audits of all accounts and financial records of any organization, institution or other entity receiving or requesting an appropriation or grant from the State Government and to issue reports on such audits at such times as the Legislature or the State Auditor may require.; and
9. Single audit. To conduct financial and compliance audits of financial transactions and accounts kept by or for all state agencies subject to the Single Audit Act Amendments of 1996, 31 United States Code, Sections 7501 to 7507 (1998). The audits must be conducted in accordance with generally accepted governmental auditing standards.
Sec. 2. 5 MRSA §244, as amended by PL 1995, c. 651, §1 and affected by §5, is further amended to read:
The State Auditor keeps no accounts in the Department of Audit, but shall conduct a continuous postaudit of audit the accounts, books, records and other evidences of financial transactions kept in the Department of Financial and Administrative Services or in the other departments and agencies of the State Government. The State Auditor shall prepare and publish a report for each fiscal year, setting forth the essential facts of such audits in summary form, within the following fiscal year after the books of the State Controller have been officially closed. If the State Auditor finds in the course of an audit evidences of material weaknesses, reportable conditions, improper transactions, or of incompetence in keeping accounts or handling funds or of any other improper practice of financial administration, the State Auditor shall report the same to the Governor and the Legislature immediately. After reporting evidence of material weaknesses or reportable conditions, the State Auditor shall provide for subsequent review to ensure that those conditions are addressed in a timely manner and report to the Governor and the Legislature to confirm the status of the correction of those conditions. If the State Auditor finds evidences of illegal transactions, the State Auditor shall immediately report those transactions both to the Governor and to the Attorney General. All such evidences must be included in the annual reports of the State Auditor and the State Auditor may, at the State Auditor's discretion, make them public at any time during the fiscal year.
Effective September 18, 1999, unless otherwise indicated.
| Revisor of Statutes Homepage | Subject Index | Search | Laws of Maine | Maine Legislature |
