An Act To Update the Requirements of Counties' and Municipalities' Audit Reports
Maine Legislature, Session 121, LD 1431
Committee: State and Local Government
Sponsors: McLAUGHLIN
Amends: 30-A MRSA §702, 30-A MRSA §951, 30-A MRSA §952, 30-A MRSA §952-A, 30-A MRSA §5823

Legislative Document 
No. 1431 
H.P. lO50 
House of Representatives, March 25, 2003 
An Act To Update the Requirements of Counties' and 
Municipalities' Audit Reports 
Submitted by the Department of Audit pursuant to Joint Rule 204. 
Reference to the Committee on State and Local Government suggested and ordered printed. 
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MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative McLAUGHLIN of Cape Elizabeth. 
Printed on recycled rarer 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 30-A MRSA §702, sub-§I, as enacted by PL 19B7, c. 737, 
Pt. A, §2 and Pt. C, §106 and amended by PL 1989, c. 6, c. 9, §2 
and c. 104, Pt. C, §§8 and 10, is further amended to read: 
1. 
Estimates sent to Legislature for approval; amendments. 
The county clerk shall record the estimates made under section 
in a book. 
A copy of the estimates shall must 
b~a signed by 
the 
eha~FHlaa chair of the county commissioners and attested by 
their clerk. 
The clerk shall transmit that copy to the office of 
the Secretary of State on or before the first day of each 
January, together with the county reports under section 986 952-A 
for the 2 preceding years, to be presented by the Secretary of 
State to the Legislature for its approval. 
A. 
Except as otherwise provided, the Legislature may change 
or 
alter 
specific 
line 
categories 
within 
the 
county 
estimates before approving a budget. 
Sec. 2. 30-A MRSA §951, sub-§ 1, as enac ted by PL 1987, c. 737, 
Pt. A, §2 and Pt. C, §106 and amended by PL 1989, c. 6, c. 9, §2 
and c. 104, Pt. C, §§8 and 10, is further amended to read: 
1. 
Annual audit. 
Every county shall have an audit made of 
its accounts annually covering the last complete fiscal year by 
the Department of Audit or by 
a 
certified public accountant 
selected 
by 
the 
county 
commissioners. 
The 
audit 
must 
be 
performed 
in 
accordance 
with 
generally 
accepte~d 
aUditing 
standards and procedures pertaining to governmental accounting 
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t:he-es~at:y. 
The auditor shall produce at:-~€.a~.t.-~~-~rt:-&-ea 
t:asse-.fsFHls an audit report that includes the items required in 
section 986 952-A. 
When an audit is conducted by a certified 
public accountant, 
the audit, 
upon completion, 
sh,aJ:J: 
must be 
forwarded to the Department of Audit. 
The audit, including the 
management letter, is a public document. 
Sec. 3. 30-A MRSA §952, as enacted by PL 1987, c. 737, Pt. A, 
§2 and Pt. C, §106 and amended by PL 1989, c. 6, c. 9, §2 and c. 
104, Pt. C, §§8 and 10, is repealed. 
Sec. 4. 30-A MRSA §952-A is enacted to read: 
§952-A. 
Audit report 
1. 
Report 
contents. 
The 
report 
reguired 
pursuant 
to 
section 951, subsection 1 must contain the following items: 
Page l-LR1990(1) 
A. 
A management letter; 
B. 
A letter of transmittal: 
C. 
The 
independent 
auditor's 
report 
on 
the 
financial 
statements: and 
D. 
All 
financial 
statements 
reguired 
by 
governmental 
accounting and financial reporting standards. 
2. 
Copies for distribution. 
Copies of the report must be 
deposited in the county commissioners' office or a 
convenient 
place of business for distribution to the public and must be 
distributed to each municipality in the county. 
3. 
Copies open for inspection. 
Copies of the report and 
all county records must be kept in the county commissioners' 
office and must be open to the inspection of the public during 
usual business hours. 
Sec. 5. 30-A MRSA §5823, sub-§3, ~A, as repealed and replaced 
by PL 1997, c. 142, §l, is amended to read: 
A. 
The report must contain the following items: 
(1) 
A management letter, if applicable; 
(2) 
A letter of transmittal; 
(3) 
The independent auditor's report on the financial 
statements; and 
(4) 
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All 
financial 
statements 
reguired 
by 
governmental 
accounting and financial reporting standards. 
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SUMMARY 
This bill replaces outdated language regarding the contents 
and requirements of county and municipal audit reports.