An Act To Contract Out the State Single Audit
Maine Legislature, Session 123, LD 0342
Committee Amendment CA_A_H42 (House)

COMMITTEE AMENDMENT A" to H.P. 272, L.D. 342, Bill, "An Act To Contract 
Out the State Single Audit" 
Amend the bill by inserting after section 4 the following: 
'Sec. 5. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
State Controller - Office of the 0056 
Initiative: Provides funds to contract with an independent auditor to conduct the state 
single audit of State Government. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
State Controller - Office of the 0056 
2007-08 
$0 
$0 
2008-09 
$337,500 
$337,500 
Initiative: Allocates anticipated federal revenue from audit charges to contract with an 
independent auditor to conduct the state single audit of State Government. 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
2007-08 
$0 
$0 
COMMITTEE AMENDMENT 
2008-09 
$412,500 
$412,500 
, 
., 
I 
II 
COMMITTEE AMENDMENT it to H.P. 272, L.D. 342 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
2007-08 
2008-09 
GENERAL FUND 
$0 
$337,500 
OTHER SPECIAL REVENUE FUNDS 
$0 
$412,500 
DEPARTMENT TOTAL - ALL FUNDS 
$0 
$750,000 
AUDIT, DEPARTMENT OF 
Audit - Departmental Bureau 0067 
Initiative: Deallocates funds associated with the elimination of one Senior Auditor 
Manager position, four Audit Manager positions, six Auditor III positions, three Auditor 
II positions and three Auditor I positions. 
OTHER SPECIAL REVENUE FUNDS 
2007-08 
2008-09 
POSITIONS - LEGISLATIVE COUNT 
0.000 
(17.000) 
Personal Services 
$0 
($1,340,500) 
All Other 
$0 
($179,220) 
OTHER SPECIAL REVENUE FUNDS TOTAL 
$0 
($1,519,720) 
Audit - Departmental Bureau 0067 
Initiative: Provides funding in the All Other line category to support General Fund 
activities previously funded by charges to federal programs. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
AUDIT, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
OTHER SPECIAL REVENUE FUNDS 
DEPARTMENT TOTAL - ALL FUNDS 
2007-08 
$0 
$0 
2007-08 
$0 
$0 
$0 
COMMITTEE AMENDMENT 
2008-09 
$34,500 
$34,500 
2008-09 
$34,500 
($1,519,720) 
($1,485,220) 
COMMITTEE AMENDMENT A· to H.P. 272. L.D. 342 
SECTION TOTALS 
GENERAL FUND 
OTHER SPECIAL REVENUE FUNDS 
SECTION TOTAL - ALL FUNDS 
SUMMARY 
2007-08 
2008-09 
$0 
$372,000 
$0 
($1,107,220) 
$0 
($735,220) 
This amendment, which is the minority report, adds an appropriations and allocations 
section to the bill. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03115107 ;tvac:.. 
LD342 
LR 1667(02) 
An Act To Contract Out the State Single Audit 
Fiscal Note for Bill as Amended by Committe Amendment 4, 
Committee: State and Local Government 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Other Special Revenue Funds 
Revenue 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
2007-08 
$0 
$0 
$0 
$0 
2008-09 
$372,000 
$372,000 
($1,107,220) 
($1,519,720) 
Projections 
2009-10 
$372,000 
$372,000 
($1,107,220) 
($1,519,720) 
Projections 
2010-11 
$372,000 
$372,00U 
($1,107,220) 
($1,519,720) 
This bill requires the Office of the State Controller within the Department of Administrative and Financial Services to 
contract with an independent auditor to conduct the state single audit every year beginning in fiscal year 2008-09. The 
State Controller will annually require a General Fund appropriation of $337,500 and an Other Special Revenue Funds 
allocation of $412,500 (for a total of $750,000) to contract out for these services. Removing the responsibility for the 
single audit from the Department of Audit will eliminate 17 audit positions funded by audit charges currently assessed 
to federal programs, requiring a deallocation of $1 ,519,720 to reflect the position losses and the corresponding 
reduction of federal revenue. The Department of Audit will also require a General Fund appropriation of $34,500 
annually to fund "all other" General Fund costs previously charged to federal programs. 
This fiscal note assumes that the responsibilities of the Audit Department that existed in statute before the single audit 
began will still be required and, therefore, no General Fund deappropriation to the Audit Department is made. 
LR1667(02) - Fiscal Note - Page 1 of 1