Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1918-11-25
All State Bills Must
Be ItemiZed and Audited

Guy II. Sturgis Of Portland, the at
torney general of Maine in an opin-
ion just rendered declares that the
law requires the audit of accounts,
that the account be itemiZed, the law
prohibits the payment of an itemizc,l
bill and the Governor and Council are
not ordering and directing the affairs
of state according to law" when they
issue warrant, directing the pay
mcnt OF a bill, account or demand
which has not been audited or which
has not been itemized, and in the
case of bill of expenses of a state
officer. payment is prohibited unless
itemiZed
This opinion was rendered by At
torney General Sturgis at the reques.
OF the Governor and Council as to
whether the treasurer of State can
lawfully pay moneys from the State
treasury upon warrant of the Gov
ernor and Council in settlement Of
accounts. claims or demands which
have not received the approval and
certificate of the State auditor but
have been approved by the Governor
and Council.
Attorney General Sturgis says in
his decision
The statute is mandatory. Any
and all accounts, demands, etc.
against the State must be presented
to the auditor in order to become a
lawful claim or demand authorized for
payment from the moneys Of the
State
las ! have said under the statute,
the auditor and the Governor and
Council constitute the auditing board,
and in my opinion the final compile
ton Of the audit cannot be made by
the Governor and Council until the
preliminary part of the audit has
been lawfully completed. No account
or demand is lawfully before the Co..
crnor and Council for final audit until
it has been presented to the auditor
and transmitted by certificate of ap-
prevail by the auditor to the Execu-
tive. or reduced or rejected by the
auditor or certified by separate cert;-
ficate because of dissatisfaction of
the claimant.
~ - iiAy tiltI dIl duuIl Is
required of all claims and until the
complete audit by the CO. operative
| acts of the state auditor and the Gov
ernor and Council have been accom-
plished no warrant of the Governor
and Council can be lawfully issued
calling for payment Of such account
or demand.
by Section four Of Article V of the
Constitution Of Maine. it is provided,
NO money shall be drawn from the
treasury but by warrant of the Gov
ernor and Council and in consequence
Of appropriations made by law"
"Of course. it would be absurd to
even suggest that this constitutional
provision contemplated an unlawful
| or unjustified warrant. 1t must be
| inferred that the makers Of the con-
stitution intended to provide that no
money shall be drawn from the treas
ury but by lawful warrant of the
! Governor and Council. There can be
no lawful warrant of the Governor
| and Council until a just claim proper
ly presented and audited in accord
| ance with law is the object of the
payment authorized by such a war
rant, and it is my opinion that no
warrant can be lawfully issued by the
Governor and Council calling for the
payment of money from the State
treasury in satisfaction Of any &C.
count or demand against the State
unless preliminary foundation and
authority for the same. namely. an
audit has been lawfully effected.
Unless some special legislative