| | | Sec. E-19. Merit increases; savings. Savings achieved as a result of | | merit increases not being awarded in the Judicial branch of | | government may be replaced by other Personal Services savings by | | agreement of the State and the bargaining agents representing | | state employees. |
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| | | Sec. E-20. General Fund Salary Plan; lapsed balances. Notwithstanding any | | other provision of law, $150,000 of unencumbered balance forward | | in fiscal year 2003-04 in the General Fund Salary Plan, General | | Fund account in the Department of Administrative and Financial | | Services lapses to the General Fund in fiscal year 2003-04. |
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| | | Sec. F-1. 5 MRSA §1541, sub-§10-A is enacted to read: |
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| | | 10-A.__Internal control standards.__To implement the following | | internal control standards that define the minimum level of | | quality acceptable for internal control systems in operation | | throughout the various state agencies and departments and | | constitute the criteria against which such internal control | | systems must be evaluated by the State Controller.__Internal | | control systems for the various state agencies and departments | | must be developed in accordance with the following internal | | control guidelines established by the State Controller. |
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| | | A.__Internal control systems of state agencies and | | departments are to be clearly documented and readily | | available for examination. Documentation of a state agency's | | or department's internal control systems must include | | internal control procedures, internal control accountability | | systems and identification of the operating cycles. | | Documentation of the state agency's or department's internal | | control systems must appear in management directives, | | administrative policy, procedures and manuals. |
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| | | B.__All transactions and other significant events involving | | state agencies or departments must be promptly recorded, | | clearly documented and properly classified as to amount, | | account, fund and fiscal year. Documentation of a | | transaction or event must include the entire process or life | | cycle of the transaction or event, including__the initiation | | or authorization of the transaction or event, all aspects of | | the transaction while in process and the__classification in | | the accounting records. |
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| | | C.__Transactions and other significant events involving | | state agencies or departments may be authorized and executed | | only by persons acting within the scope of their authority. |
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