An Act To Contract Out the State Single Audit
Maine Legislature, Session 123, LD 0342
Senate Amendment SA_A_S72 (Senate)
Committee: State and Local Government

SENATE AMENDMENT" A " to H.P. 272, L.D. 342, Bill, "An Act To Contract 
Out the State Single Audit" 
Amend the bill by striking out the title and substituting the following: 
'An Act To Eliminate the Department of Audit and To Distribute Its Duties 
and Functions to Other State Government Entities' 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 5 MRSA c. 11, as amended, is repealed. 
Sec. 2. Implementing legislation. The State Controller shall submit legislation 
to the Joint Standing Committee on State and Local Government that eliminates the 
Department of Audit and distributes the duties and functions of that department to other 
appropriate State Government entities, including the Department of Administrative and 
Financial Services, Office of the State Controller. The State Controller shall submit 
recommendations and implementing legislation, including necessary cross-references, by 
December 15, 2007 to the Joint Standing Committee on State and Local Government. 
The committee shall submit legislation to the Second Regular Session of the 123rd 
Legislature. 
Sec. 3. Appropriations and allocations. 
The following appropriations and 
alIocations are made. 
AUDIT,DEPARTMENTOF 
Audit - Departmental Bureau 0067 
Initiative: Provides deappropriations and deallocations associated with the elimination of 
the Department of Audit as of July 1,2008. 
GENERAL FUND 
POSITIONS - LEGISLATIVE COUNT 
2007-08 
0.000 
SENATE AMENDMENT 
2008-09 
(16.000) 
SENATE AMENDMENT" A " 
to H.P. 272, L.D. 342 
Personal Services 
$0 
($1,393,459) 
All Other 
$0 
($48,548) 
GENERAL FUND TOTAL 
$0 
($1,442,007) 
OTHER SPECIAL REVENUE FUNDS 
2007-08 
2008-09 
POSITIONS - LEGISLATIVE COUNT 
0.000 
(17.000) 
Personal Services 
$0 
($1,328,679) 
All Other 
$0 
($212,851) 
OTHER SPECIAL REVENUE FUNDS TOTAL 
$0 
($1,541,530) 
Audit - Unorganized Territory 0075 
Initiative: Provides a deallocation associated with the elimination of the Department of 
Audit as of July 1,2008. 
OTHER SPECIAL REVENUE FUNDS 
2007-08 
2008-09 
POSITIONS - LEGISLATIVE COUNT 
0.000 
(2.000) 
Personal Services 
$0 
($143,735) 
All Other 
$0 
($52,359) 
OTHER SPECIAL REVENUE FUNDS TOTAL 
$0 
($196,094) 
AUDIT, DEPARTMENT OF 
DEPARTMENT TOTALS 
2007-08 
2008-09 
GENERAL FUND 
$0 
($1,442,007) 
OTHER SPECIAL REVENUE FUNDS 
$0 
($1,737,624) 
DEPARTMENT TOTAL-ALL FUNDS 
$0 
($3,179,631) 
Sec. 4. Effective date. That section of this Act that repeals the Maine Revised 
Statutes, Title 5, chapter 11 takes effect July 1,2008.' 
SUMMARY 
This amendment eliminates the Department of Audit as of July 1, 2008 and requires 
the State Controller to submit legislation to the Joint Standing Committee on State and 
Local Government that distributes the duties and functions of the Department of Audit to 
SENATE AMENDMENT 
SENATE AMENDMENT" A" to H.P. 272, L.D. 342 
other State Government entities, including the Department of Administrative and 
Financial Services, Office of the State Controller. 
FISCAL NOTE REQUIRED 
SPONSOREDBY:~~~~~~~~~~+-~~ 
(Senator WEST 
COUNTY: Wal ___ ~ 
SENATE AMENDMENT 
Approved: 04/26/07 :tvac. 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
LD342 
LR 1667(04) 
An Act To Contract Out the State Single Audit 
Fiscal Note for Senate Amendment" A " 
Sponsor: Sen. Weston of Waldo 
Fiscal Note Required: Yes 
Fiscal Note 
2007-08 
$0 
$0 
$0 
2008-09 
($1,442,007) 
($1,442,007) 
($1,737,624) 
Projections 
2009-10 
($1,484,926) 
($1,484,926) 
($1,782,974) 
Projections 
2010-11 
($1,529,166) 
($1,529,1,,") 
($1,829,721) 
The amendment includes the deappropriations and deallocations associated with elimination of the Department of 
Audit as of July 1,2008. Although fiscal notes for floor amendments typically express only the incremental 
difference from the original bill or the committee amendment, for clarity of understanding, the amounts shown above 
reflect a comprehensive expression ofa full reversal of what is in the Governor's proposed budget for the Department 
of Audit. These amounts may need to be adjusted after the final budgeted numbers become known. The additional 
costs associated with submitting recommendations and implementing legislation to distribute the Department of Audit 
duties and functions to other appropriate state agencies can be absorbed by the State Controller within the Department 
of Administrative and Financial Services utilizing existing budgeted resources. Any subsequent appropriations or 
allocations needed by another agency to take on those duties and functions will be dealt with in the implementing 
legislation. 
LRI667(04) - Fiscal Note - Page I of I