An Act To Change the Name of the Department of Audit
Maine Legislature, Session 126, LD 0399
Committee: State and Local Government
Sponsors: GRAHAM, LACHOWICZ, CHENETTE, COTTA, NADEAU, PEASE
Amends: 5 MRSA §241, 5 MRSA §242, 5 MRSA §243, 5 MRSA §243-B, 5 MRSA §244-C, 5 MRSA §246

Legislative Document 
No. 399 
H.P. 274 
House of Representatives, February 12, 2013 
An Act To Change the Name of the Department of Audit 
Reference to the Committee on State and Local Government suggested and ordered printed. 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative GRAHAM of North Yarmouth. 
Cosponsored by Senator LACHOWICZ of Kennebec and 
Representatives: CHENETTE of Saco, COTTA of China, MacDONALD of Old Orchard 
Beach, NADEAU of Fort Kent, NADEAU of Winslow, PEASE of Morrill. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  5 MRSA §241, first ¶, as amended by PL 1973, c. 792, §1, is further 
amended to read: 
The State Auditor shall be is the head of the Department of Audit, as heretofore 
established Office of the State Auditor. He shall The State Auditor must be a certified 
public accountant or a college graduate with not less than 6 years of experience as a 
professional accountant or auditor, including not less than 5 years of auditing experience, 
of which not less than 4 years shall must have been in a supervisory capacity. He shall 
The State Auditor must be elected by the Legislature by a joint ballot of the Senators and 
Representatives in convention and shall hold holds office for a term of 4 years or until his 
a successor is elected and qualified. He The State Auditor shall exercise such powers and 
perform such duties as are set forth in this chapter. In case the office of State Auditor 
shall become becomes vacant during a period when the Legislature is not in session, the 
appointment of a person to fill such vacancy shall must be made immediately by the 
President of the Senate or if that office be is vacant, by the Speaker of the House, said and 
the person to hold appointed holds that office until such time as the Legislature shall meet 
meets in regular or special session, and either confirm the appointment of said the person 
or choose chooses another person to fill the office during the unexpired term. 
Sec. 2.  5 MRSA §242, as amended by PL 1987, c. 802, §§1 and 2, is further 
amended to read: 
§242.  Organization; deputy 
The Department of Audit shall Office of the State Auditor must be organized in the 
manner the State Auditor may deem considers best suited to the accomplishment of its 
functions. It shall The office may have such those auditors, assistants and employees as 
the State Auditor may require, but they shall be are subject to the Civil Service Law. 
Any person elected to the position of State Auditor or any person permanently 
employed by the Department of Audit Office of the State Auditor as deputy auditor, 
director of audits or assistant director of audits must be currently qualified as or have 
successfully completed or passed the examination for a certified public accountant, public 
accountant or certified internal auditor.  Persons not so qualified may be employed in 
these audit supervisory positions on a temporary basis not to exceed 9 months. 
In the event of a vacancy in the office of State Auditor because of death, resignation, 
removal or other cause, the deputy auditor shall perform the duties of the office until a 
State Auditor has been appointed in conformity with section 241, and has been duly 
qualified. In the event of absence or disability of the State Auditor, the deputy auditor 
shall likewise perform the duties of the office during his the State Auditor's absence. 
Sec. 3.  5 MRSA §243, first ¶, as amended by PL 1999, c. 208, §1, is further 
amended to read: 
The Department of Audit Office of the State Auditor has authority: 
Sec. 4.  5 MRSA §243, sub-§3, as amended by PL 1999, c. 208, §1, is further 
amended to read: 
3.  Municipalities.  To perform audits for cities, towns and villages as required by 
Title 30-A, sections 5821 to 5823.  The rate charged by the department office to perform 
audits must include the proportional amount of the State Auditor's duties and be used to 
offset the General Fund costs of the State Auditor; 
Sec. 5.  5 MRSA §243-B, as corrected by RR 2011, c. 1, §3, is amended to read: 
§243-B.  Report regarding discrepancies 
 If in the course of any audit of a state department or agency the Department of Audit 
Office of the State Auditor finds significant discrepancies in the financial records of that 
state department or agency, the State Auditor shall report, in person, to the joint standing 
committee of the Legislature that has jurisdiction over that state department or agency 
within 60 days of the audit findings and the joint standing committees of the Legislature 
having jurisdiction over appropriations and financial affairs and state and local 
government matters.  If the Legislature is not in session during that 60 days, the State 
Auditor may report in writing to those committees. 
Sec. 6.  5 MRSA §244-C, sub-§1, ¶B, as enacted by PL 1997, c. 703, §1, is 
amended to read: 
B.  "Auditor" means the State Auditor or an agent of the State Auditor who is an 
employee of the Department of Audit Office of the State Auditor. 
Sec. 7.  5 MRSA §244-C, sub-§3, ¶D, as enacted by PL 1997, c. 703, §1, is 
amended to read: 
D.  Other auditors in their work reviewing the Department of Audit Office of the 
State Auditor. 
Sec. 8.  5 MRSA §246, sub-§1, as amended by PL 1985, c. 785, Pt. B, §13, is 
further amended to read: 
1.  Position created.  There is created within the Department of Audit Office of the 
State Auditor the position of fiscal administrator of the unorganized territory.  The fiscal 
administrator shall must be a person qualified by education or experience in the 
administration of budgets.  The position shall be is subject to the Civil Service Law. 
Sec. 9.  Maine Revised Statutes headnote amended; revision clause.  In the 
Maine Revised Statutes, Title 5, chapter 11, in the chapter headnote, the words 
"department of audit" are amended to read "office of the state auditor" and the Revisor of 
Statutes shall implement this revision when updating, publishing or republishing the 
statutes. 
Sec. 10.  Maine Revised Statutes amended; revision clause.  Wherever in the 
Maine Revised Statutes the words "Department of Audit" appear or reference is made to 
that department, they are amended to read or mean, "Office of the State Auditor," and the 
Revisor of Statutes shall implement this revision when updating, publishing or 
republishing the statutes. 
SUMMARY 
This bill changes the name of the Department of Audit to the Office of the State 
Auditor.