Maine § 30-A §5821 Uniform accounting system

Maine Statutes

§ 30-A §5821 — Uniform accounting system

Maine § 30-A §5821

Title 30-AMUNICIPALITIES AND COUNTIES

Part 2MUNICIPALITIES

Ch. 223MUNICIPAL FINANCES

This text of Maine § 30-A §5821 (Uniform accounting system) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 30-A, § 30-A §5821 (2026).

Text

Each municipality and each quasi-municipal corporation, including, but not limited to, various types of districts or corporations embracing a portion of a municipality, a single municipality or several municipalities not under the jurisdiction of the Public Utilities Commission, shall:

1.Accounting records. Keep its accounting records in conformity with generally accepted principles of municipal accounting; and

2.Uniform classification. Use a uniform classification for revenue, expenditures and balance sheet accounts.

Free access — add to your briefcase to read the full text and ask questions with AI

Each municipality and each quasi-municipal corporation, including, but not limited to, various types of districts or corporations embracing a portion of a municipality, a single municipality or several municipalities not under the jurisdiction of the Public Utilities Commission, shall:
1.
Accounting records.
Keep its accounting records in conformity with generally accepted principles of municipal accounting; and
2.
Uniform classification.
Use a uniform classification for revenue, expenditures and balance sheet accounts.