An Act To Improve State Accounting Procedures
Maine Legislature, Session 121, LD 0606
Committee: State and Local Government
Sponsors: DOUGLASS, CATHCART, EDMONDS, MARTIN, ROTUNDO, CRAVEN, KANE, SAMPSON, THOMAS
Amends: 5 MRSA §243-B

Legislative Document 
No. 606 
S.P.215 
In Senate, February 11, 2003 
An Act To Improve State Accounting Procedures 
(EMERGENCY) 
Reference to the Committee on State and Local Government suggested and ordered printed. 
Presented by Senator DOUGLASS of Androscoggin. 
Cosponsored by Representati ve FISCHER of Presque Isle and 
JOY J. O'BRIEN 
Secretary of the Senate 
Senators: CATHCART of Penobscot, EDMONDS of Cumberland, MARTIN of Aroostook, 
ROTUNDO of Androscoggin, Representatives: CRAVEN of Lewiston, KANE of Saco, 
SAMPSON of Auburn, THOMAS of Orono. 
Printed on recycled paper 
Emergency preamble. Whereas. Acts of the Legislature do not 
become effective until 90 days after adjournment unless enacted 
as emergencies; and 
Whereas, this legislation needs to take effect before the 
expiration of the 90-day period in order to provide for timely 
reporting to the Legislature after the end of fiscal year 2003; 
and 
Whereas, in the judgment of the Legislature, these facts 
create an emergency within the meaning of the Constitution of 
Maine 
and 
require 
the 
following 
legislation 
as 
immediately 
necessary for the preservation of the public peace, health and 
safety; now, therefore, 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 5 MRSA §243-B is enacted to read: 
§243-B. 
Additional duties 
The Department of Audit shall: 
1. 
Report amount of cash on hand. 
Beginning July 3l, 2003, 
report annually to the Legislature the amount of cash on hand at 
the 
end 
of 
each fiscal 
year 
for 
each 
department 
of 
State 
Governmenti 
2. 
Account for federal grants. 
Account for federal grants 
at the end of each fiscal year to the Legislature and explain the 
reimbursement of state officers for any items paid out of the 
General Fundi 
3. 
Revise 
accounting manual. 
Revise 
and 
update 
on 
a 
regular basis the accounting manual maintained by the Department 
of Audit; 
4. 
Provide 
training. 
Provide 
training 
to 
appropriate 
personnel across department lines to establish systemwide uniform 
financial practices; 
5. 
Reqyire certain audits be performed .by certified public 
accountant. 
Require all audits performed by the Department of 
Audit over $1,000,000 to be performed by a 
certified public 
accountant; and 
6. 
Establish audit practice review board. 
Establish an 
audit practice review board of volunteers from the private sector 
to give advice to the State on best practices and accounting 
updates. 
Page l-LR12l5(1) 
Emergency clause. 
In view of the emergency cited in the 
preamble, this Act takes effect when approved. 
SUMMARY 
This bill requires the Department of Audit to: 
1. 
Beginning 
July 
3L 
2003, 
report 
annually 
to 
the 
Legislature the amount of cash on hand at the end of each fiscal 
year for each department of State Government; 
2. 
Account for federal grants at the end of each fiscal 
year to the Legislature and explain the reimbursement of state 
officers for any items paid out of the General Fund; 
3. 
Revise and update on a 
regular basis the accounting 
manual maintained by the Department of Audit; 
4. 
Provide 
department 
lines 
practices; 
training 
to 
to 
establish 
appropriate 
systemwide 
personnel 
across 
uniform 
financial 
5. 
Require all audits performed by the Department of Audit 
over $1,000,000 to be performed by a certified public accountant; 
and 
6. 
Establish an audit practice review 
from the private sector to give advice to 
practices and accounting updates. 
board of volunteers 
the State on best