An Act To Authorize the Department of Audit To Perform Other Audits and Reviews
Maine Legislature, Session 121, LD 1429
Senate Amendment SA_B_S246 (Senate)
Amends: 5 MRSA §243-B

SENATE AMENDMENT "8,, to H.P. 1048, L.D. 1429, Bill, "An Act 
To Authorize the Department of Audit To Perform Other Audits and 
Reviews" 
Amend the bill by inserting after section 2 the following: 
'Sec.3. 5 MRSA §243-B is enacted to read: 
§Z43 B. 
Re,port 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 oyer 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.' 
Further amend the bill in section 3 in that part designated 
"§Z44." 
by adding after the first indented paragraph a 
new 
indented paragraph to read: 
'By September 15th of each year, the State Auditor shall 
schedule a meeting with each joint standing committee of the 
Page l-LRI991(5) 
SENATE AMENDMENT 
SENATE AMENDMENT .. (!J .. to H.P. 1048, L.D. 1429 
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. ' 
Further amend the 
nonconsecutive 
Part 
consecutively. 
bill by 
letter 
relettering 
or 
section 
SUMMARY 
or renumbering any 
number 
to 
read 
This amendment requires the State Auditor to report any 
significant discrepancy found in the financial records of a state 
department or agency, within 60 days of the finding, to the joint 
standing committee of the Legislature that has jurisdiction over 
that department or agency and the joint standing committees of 
the 
Legislature 
having 
jurisdiction over 
appropriations 
and 
financial affairs and state and local government matters. 
This 
amendment also requires the State Auditor to meet 
annually 
with 
various 
joint 
standing 
committees 
of 
the 
Legislature for the purpose of presenting certain findings and 
recommendations included in the most recently completed annual 
state audit. 
The State Auditor is required to schedule the 
meetings by September 15th of each year. 
SPONSORED BY' 
(Senator 
COUNTY: 
Androscoggin 
SENATE AMENDMENT 
Approved: 05/29/03 frac:.. 
l2lst Maine Legislature 
Office of Fiscal and Program Review 
LD 1429 
An Act To Authorize the Department of Audit To Perform Other Audits 
and Reviews 
LR 1991(05) 
Fiscal Note for Senate Amendment ,e,S~ <Ito 
Sponsor: Sen. Rotundo 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - General Fund 
LRI991(5) - Fiscal Note - Page I of I