Maine § 30-A §5823 Annual postaudit

Maine Statutes

§ 30-A §5823 — Annual postaudit

Maine·Title 30-A MUNICIPALITIES AND COUNTIES·Part 2 MUNICIPALITIES·Ch. 223 MUNICIPAL FINANCES

Each municipality and quasi-municipal corporation shall have an annual postaudit made of its accounts covering the last complete fiscal year by the Office of the State Auditor or by a certified public accountant elected by ballot or engaged by its officers. The officers shall notify the State Auditor of the name and address of the auditor within 30 days after the auditor is elected or engaged. The postaudit must be conducted according to government auditing standards promulgated by the United States Government Accountability Office.

1.New postaudit. If the officers of a municipality or quasi-municipal corporation are dissatisfied with the postaudit made by a certified public accountant, they may obtain a new postaudit by engaging another certified public accountant in private practice. 2.

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Each municipality and quasi-municipal corporation shall have an annual postaudit made of its accounts covering the last complete fiscal year by the Office of the State Auditor or by a certified public accountant elected by ballot or engaged by its officers. The officers shall notify the State Auditor of the name and address of the auditor within 30 days after the auditor is elected or engaged. The postaudit must be conducted according to government auditing standards promulgated by the United States Government Accountability Office.
1.
New postaudit.
If the officers of a municipality or quasi-municipal corporation are dissatisfied with the postaudit made by a certified public accountant, they may obtain a new postaudit by engaging another certified public accountant in private practice.
2.
Records available to auditor.
Whenever a postaudit is being made, all necessary records shall be made available to the auditor.
3.
Report.
After the postaudit has been completed, the auditor shall submit a report to the officers of the municipality or quasi-municipal corporation.
4.
Expense.
Each municipality and quasi-municipal corporation shall pay the expense of its postaudit.
5.
Report kept.
The complete report of the postaudit shall be kept in the office of the municipality or quasi-municipal corporation.

Maine § 30-A §5823 (Annual postaudit) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

PL 1987, c. 737, §§A2,C106 (NEW). PL 1989, c. 6 (AMD). PL 1989, c. 9, §2 (AMD). PL 1989, c. 104, §§C8,10 (AMD). PL 1997, c. 142, §§1,2 (AMD). PL 2003, c. 178, §5 (AMD). PL 2013, c. 16, §10 (REV). PL 2015, c. 44, §§10-12 (AMD).