CHAPTER 450
H.P. 1048 - L.D. 1429
An Act To Authorize the Department of Audit To Perform Other Audits and Reviews
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 5 MRSA §243, sub-§2, as amended by PL 1999, c. 208, §1, is further amended to read:
2. Counties. To perform annual 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. Reports of such audits must accompany the county estimates submitted to the Legislature as provided by Title 30-A, chapter 3, subchapter I, and must be published in the county reports next following the completion of such audits;
Sec. 2. 5 MRSA §243-A, as enacted by PL 2001, c. 104, §1, is amended to read:
§243-A. Random audits and reviews
In addition to the powers and duties specified in section 243, the Department of Audit shall conduct random audits and reviews of state programs to sample the accuracy of the financial records of those departments and agencies that administer or oversee the programs and report to the joint standing committees of the Legislature having jurisdiction over state and local government matters and appropriations and financial affairs no later than January 15, 2002 and no later than January 15th of each year thereafter on the random auditing and review of state programs. The report must include at a minimum the number of random audits and reviews conducted, the programs audited and reviewed and an assessment of findings and resulting recommendations resulting from the additional audits.
This section is repealed January 30, 2006.
Sec. 3. 5 MRSA §243-B is enacted to read:
§243-B. Report regarding discrepancies
In addition to the report required pursuant to section 243-A, if in the course of any audit of a state department or agency the Department of Audit finds significant discrepancies in the financial records of that state department or agency, the State Auditor shall report, in person, to the joint standing committee of the Legislature that has jurisdiction over that state department or agency within 60 days of the audit findings and the joint standing committees of the Legislature having jurisdiction over appropriations and financial affairs and state and local government matters. If the Legislature is not in session during that 60 days, the State Auditor may report in writing to those committees.
Sec. 4. 5 MRSA §244, as amended by PL 1999, c. 208, §2, is further amended to read:
§244. Records and reports; findings of improper practices
The State Auditor keeps no accounts in the Department of Audit may not perform the accounting functions for the State, but shall 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 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 unacceptable practices 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.
By September 15th of each year, the State Auditor shall schedule a meeting with each joint standing committee of the Legislature having jurisdiction over those departments or agencies in the audit of which the State Auditor has identified findings and the joint standing committees of the Legislature having jurisdiction over appropriations and financial affairs and state and local government matters. The State Auditor shall present an assessment of findings and recommendations of the most recently completed audit performed pursuant to this section, including, but not restricted to, questioned costs and material weaknesses of state programs. The State Auditor shall notify affected state agencies and applicable state central service agency officials, such as, without limitation, the State Controller, State Budget Officer, State Purchasing Agent and Chief Information Officer, of the meeting time and place.
Effective September 13, 2003, unless otherwise indicated.
| Revisor of Statutes Homepage | Subject Index | Search | 121st Laws of Maine | Maine Legislature |
