An Act to Make Supplemental Appropriations and Allocations from the General
Maine Legislature, Session 132, LD 0209
Committee Amendment CA_A_SA_B_S2 (Senate)

SENATE AMENDMENT " ft " to COMMITTEE AMENDMENT "A" to H.P. 131,
L.D. 209, "An Act to Make Supplemental Appropriations and Allocations from the General
Fund and Other Funds for the Expenditures of State Government and to Change Certain
Provisions of the Law Necessaiy to the Proper Operations of State Government for the
Fiscal Year Ending June 30,2025"
Amend the amendment by inserting after Part X the following:
'PART Y
Sec. Y-l. Forensic audit requirement. All funds carried over from fiscal year
2024-25 to the 2026-2027 biennium in this Act, referred to in this Part as "the funds," are
subject to an independent forensic audit. The State Auditor, or a similarly qualified auditor
chosen by the State Auditor, referred to in this Part as "the auditor," shall conduct the audit
in compliance with this Part,
Sec. Y-2. Review and verificatiou of use of funds to meet intent. The auditor,
in conducting the forensic audit, shall specifically review the use of the funds to verify that
these amounts are being used in accordance with their intended purpose as determined by
the Legislature. The auditor shall document the original intent behind the funds and confirm
that current allocations adhere to that intent.
Sec. Y-3. Report; legislation. The State Auditor shall submit the completed
forensic audit report, including findings regarding intent and adherence to that intent, to the
Joint Standing Committee on Appropriations and Financial Affairs by December 3, 2025
and make the report publicly available no later than 2 days after the conclusion of the audit.
The joint standing committee shall submit a bill to the Second Regular Session of the 132nd
Legislature addressing and correcting any discrepancies or misallocations identified in the
report.
Sec. Y-4. Appropriations and allocations. The following appropriations and
allocations are made.
AUDITOR, OFFICE OF THE STATE
Audit Bureau 0067
Initiative; Provides one-time funding to contract for an independent forensic audit.
SENATE AMENDMENT
&
SENATE AMENDMENT " (^ " to COMMITTEE AMENDMENT "A" to H.P. 131, L.D. 209 C5 "S^
GENERAL FUND
All Other
GENERAL FUND TOTAL
2024-25
$100,000
$100,000
2025-26
$0
$0
2026-27
$0
$0
Amend the amendment by relettering or renumbering any nonconseoutive Part letter or
section number to read consecutively.
SUMMARY
This amendment requires the State Auditor, or a qualified auditor selected by the State
Auditor, to conduct a forensic audit on funds carried over from fiscal year 2024-25 to the
2026-2027 biennium In this legislation. The auditor is required to determine that the funds
are being used in accordance with the Legislature's intent and document that intent and use.
The audit report is required to be completed by December 3,2025 and the State Auditor is
required to submit the audit report to the Joint Standing Committee on Appropriations and
Financial Affairs and then make the report public. The joint standing committee is required
to report out a bill to the Second Regular Session of the 132nd Legislature that addresses
and corrects any discrepancies or misallocations of funds identified in the report.
SPONSORED BY;
(Senator MAR'
COUNTY{
j?iSCAL NOTJB REQUIRED
(See attached)
Page2-132LR2408(27)
SENATE AMENDMENT
Approved; 02/11/25 t-KI^
LD 209 LR 2408(27)
An Act to Make Supplemental Appropriations and Allocations from the General Fund and Other
Funds for the Expenditures of State Government and to Change Certain Provisions of the Law
Necessary to the Proper Operations of State Government for the Fiscal Year Ending June 30, 2025
Fiscal Note for Senate Amendment 'g' to Committee Amendment "A" ^&-SC
Sponsor: Sen, Martin of Oxford
Fiscal Note Required: Yes
Fiscal Note
Projections Projections
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
Net Cost (Savings)
General Fund $100>000 $0 $0 $0 $0
Approprtations/Allocations
General Fund $100,000 $0 $0 $0 $0
Fiscal Detail and Notes
Provides a one-time General Fund appropriation of $100,000 in fiscal year 2024-25 to the Office of the State Auditor
to contract for an independent forensic audit.
LR2408(27) - Fiscal Note - Page 1 of 1