An Act to Allow a
Maine Legislature, Session 132, LD 2009
Committee Amendment CA_A_S590 (Senate)
Amends: 30-A MRSA §951

COMMITTEE AMENDMENT "/^ " to S.P. 828, L.D. 2009, "An Act to Allow a
Political Subdivision to Enter into Federal Bankruptcy Proceedings"
Amend the bill by striking out the title and substituting the following:
'An Act to Clarify the Requirements of a County Audit'
Amend the bill by striking out all of the emergency preamble.
Amend the bill by striking out everything after the enacting clause and inserting the
following:
'See. 1. 30-A MRSA §951, sub-§l, as amended by PL 2003, c, 178, §2 and PL
2013,c. 16,§ 10, is further amended to read;
1. Annual audit. Every county shall have an audit made of its accounts annually
covering the last complete fiscal year by the Office of the State Auditor or by a certified
public accountant selected by the county commissioners. The audit must be performed in
accordance with generally accepted auditing standards and procedures pertaining to
governmental accounting. The auditor shall produce an audit report that includes the items
required in section 952-A, When an audit is conducted by a certified public accountant,
the audit, upon completion, must be forwarded to the Office of the State Auditor within 12
months of the date of the close of the fiscal year. The Office of the State Auditor shall
review the audit for completeness. The audit, including the management letter, is a public
document and must be posted on the Office of the State Auditor's publicly accessible
website no later than 30 days after receipt.
The State Auditor is authorized to erant an exception to the requirement for a county to
forward a comDleted annual audit to the Office of the State Auditor within 12 months of
the date of the close of the fiscal year under extenuatine circumstances as determined by
the State Auditor. The Office of the State Auditor shall make public any requests for an
eKceotion alone with the State Auditor's decision within 60 days of the receipt of a request
for an exception.'
COMMITTEE AMENDMENT
COMMm-EE AMENDMENT "/] " to S,P. 828, L.D. 2009 fo ^^^]
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section
number to read consecutively.
SUMMARY
This amendment replaces the bill and changes the title. The amendment requires that
when an audit is conducted by a certified public accountant, the audit, upon completion,
must be forwarded to the Office of the State Auditor within 12 months of the date of the
close of the fiscal year. The Office of the State Auditor must review the audit for
completeness. The audit, including the management letter, is a public document and must
be posted on the Office of the State Auditor's publicly accessible website no later than 30
days after receipt. The amendment authorizes the State Auditor to grant an exception to
the requirement for a county to forward a completed annual audit to the Office of the State
Auditor within 12 months of the date of the close of the fiscal year under extenuating
circumstances as determined by the State Auditor. The Office of the State Auditor must
make public any requests for an exception along with the State Auditor's decision within
60 days of the receipt of a request for an exception.
FISCAL NOTE REQUIRED
(See attached)
COMMITTEE AMENDMENT
Approved: 03/23/26 I^KL
LD 2009 LR 2731(02)
An Act to Allow a Political Subdivision to Enter into Federal Bankruptcy Proceedings
Fiscal Note for Bill as Amended by Committee Amendment t;/ft/
Committee: State and Local Government ^ L'
Fiscal Note Required: Yes
Fiscal Note
Minor cost increase - General Fund
Fiscal Detail and Notes
Any additional costs to the Office of the State Auditor to implement the provisions of this bill are expected to be
minor and can be absorbed within existing budgeted resources.
LR2731(02) " Fiscal Note - Page 1 of 1