An Act To Contract Out the State Single Audit
Maine Legislature, Session 124, LD 0295
Committee Amendment CA_A_H14 (House)

COMMITTEE AMENDMENT "Pi " to H.P. 235, L.D. 295, Bill, "An Act To 
Contract Out the State Single Audit" 
Amend the bill by inserting at the end before the summary the following: 
'Sec,S. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRA TIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
State Controller - Office of the 0056 
Initiative: Provides funds to contract for the state single audit. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL - ALL FUNDS 
2009-10 
$550,000 
$550,000 
2009-10 
$550,000 
$550,000 
2010-11 
$550,000 
$550,000 
2010-11 
$550,000 
$550,000 
AUDIT, DEPARTMENT OF 
Audit - Departmental Bureau 0067 
Initiative: Deallocates funds from the elimination of 4 Principal Auditor positions, one 
Public Service Manager II position, 6 Senior Auditor positions, 3 Staff Auditor I 
COMMITTEE AMENDMENT 
~"~ 
COMMlTIEE AMENDMENT 41" to H.P. 235, L.D. 295 
positions and 4 Staff Auditor II positions and related costs within the Department of 
Audit to reflect the elimination of audit fees that will no longer be received. 
OTHER SPECIAL REVENUE FUNDS 
POSITIONS - LEGISLATIVE COUNT 
Personal Services 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
Audit - Departmental Bureau 0067 
2009-10 
(18.000) 
($1,165,838) 
($134,415) 
($1,300,253) 
2010-11 
(18.000) 
($1,598,563 ) 
($179,220) 
($1,777,783) 
Initiative: Provides funds for the operational needs of the Department of Audit as a result 
of the loss of Other Special Revenue Funds generated by state single audit fees. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
AUDIT, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
OTHER SPECIAL REVENUE FUNDS 
DEPARTMENTTOTAL-ALLFUNDS 
SECTION TOTALS 
GENERAL FUND 
OTHER SPECIAL REVENUE FUNDS 
SECTION TOTAL - ALL FUNDS 
2009-10 
$43,319 
$43,319 
2009-10 
$43,319 
($1,300,253) 
($1,256,934) 
2009-10 
$593,319 
($1,300,253) 
($706,934) 
COMMITTEE AMENDMENT 
2010-11 
$57,758 
$57,758 
2010.,11 
$57,758 
($1,777,783) 
($1,720,025) 
2010-11 . 
$607,758 
($1,777,783) 
($1,170,025) 
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COMMITTEE AMENDMENT 'Pr" to H.P. 235, L.D. 295 
SUMMARY 
This amendment, which is the minority report, adds an appropriations and allocations 
section to the bill. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Net Cost (Savings) 
General Fund 
"', 
Approved: 03/18/09 Mac 
LD295 
LR254(02) 
An Act To Contract Out the State Single Audit 
Fiscal Note for Bill as Amended by Committee Amendment'{+' 
Committee: State and Local Government 
Fiscal Note Required: Yes 
Fiscal Note 
2009-10 
$593,319 
2010-11 
$607,758 
Projections 
2011-12 
$607,758 
Projections 
2012-13 
$607,758 
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Appropriations/Allocations 
General Fund 
Other Special Revenue Funds 
$593,319 
($1,300,253 ) 
$607,758 
($1,777,783) 
$607,758 
($1,857,712) 
$607,758) 
($1,941,637) 
Fiscal Detail and Notes 
This bill includes a General Fund appropriation of $550,000 annually for the Department of Administrative and 
Financial Services to contract for the state single audit. It also includes Other Special Revenue Funds deallocations of 
$1,300,253 in fiscal year 2009-10 and $1,777,783 in fiscal year 2010-11 to reflect the elimination of state single audit 
fees generated by the Department of Audit. This bill also includes a General Fund appropriation of $43,319 in fiscal 
year 2009-10 and $57,758 in fiscal year 2010-11 to replace a portion of the Other Special Revenue Funds used to 
support the operational needs of the Department of Audit. 
LR0254(02) - Fiscal Note - Page 1 of 1 
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