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