§ 5 §1541 — Powers and duties relating to accounting

Maine § 5 §1541

• Jurisdiction: Maine
• Title 5: ADMINISTRATIVE PROCEDURES AND SERVICES
• Part 4: FINANCE
• Ch. 143: ACCOUNTS AND CONTROL

Text

The Department of Administrative and Financial Services, through the Office of the State Controller, has authority:
1.
Official system of general accounts.
To maintain an official system of general accounts, unless otherwise provided by law, embracing all the financial transactions of the State Government;
2.
Approve contracts and orders.
To examine and approve all contracts, orders and other documents, the purpose of which is to incur financial obligations against the State Government, to ascertain that moneys have been duly appropriated and allotted to meet such obligations and will be available when such obligations will become due and payable;
3.
Audit.
To audit and approve bills, invoices, accounts, payrolls and all other evidences of claims, demands or charges against the State Government; and to determine the regularity, legality and correctness of such claims, demands or charges. The State Controller may elect to audit electronically based systems for adequate safeguards and procedural controls. Notwithstanding any other provision of law, the State Controller may engage through sole source contracts auditors, accountants and investigators the State Controller considers necessary for special audits, financial audits and investigations to monitor and ensure adherence to contracts and to ensure proper financial controls. This subsection may not be construed to limit the powers and duties conferred and imposed by law upon the State Auditor as provided in Title 5, chapter 11;
4.
Inspect materials and labor.
To inquire into and cause an inspection to be made of articles and materials furnished, or work and labor performed, for the purpose of ascertaining that the prices, quality and amount of such articles or materials are fair, just and reasonable, and that all the requirements expressed or implied pertaining thereto have been complied with, and to reject or disallow any excess;
5.
Reports.
To make monthly reports on all receipts and expenditures of the State Government to the Governor and the State Auditor; to make monthly reports on appropriations, allotments, encumbrances and authorized payments to the Governor, to the State Auditor and to the head of the department or agency directly concerned;
6.
Forms.
To prescribe the forms of receipts, vouchers, bills or claims to be filed by departments and agencies with the Department of Administrative and Financial Services;
7.
Subsidiary accounts.
To prescribe such subsidiary accounts, including cost accounts, for the various departments and agencies as may be desired for the purposes of administration, supervision and financial control;
8.
Examine accounts.
To examine the accounts of every department or agency receiving appropriations from the State;
9.
Illegality of expenditures.
To report to the Attorney General for such action, civil or criminal, as the Attorney General considers necessary, all facts showing illegality in the expenditure of public money or the misappropriation of public properties;
10.
Other rights, powers and duties.
To exercise the rights, powers and duties conferred and imposed by law upon the State Auditor that were effective November 9, 1931 insofar as these relate to financial administration and general accounting control of the State Government, involving the keeping of general accounts, the auditing before payment of bills or vouchers and the authorizing of all claims against the State for which appropriations have been made. The State Controller may delegate authority for final approval of bills and vouchers to state agencies subject to adequate safeguards. This delegation of authority may be revoked by the State Controller at any time. The State Controller shall set up and maintain special accounts with respect to money received for designated purposes from the Federal Government.
10-A.
Internal control standards.
To implement the following internal control standards that define the minimum level of quality acceptable for internal control systems in operation throughout the various state agencies and departments and constitute the criteria against which such internal control systems must be evaluated by the State Controller. Internal control systems for the various state agencies and departments must be developed in accordance with the following internal control guidelines established by the State Controller.
10-B.
Confidentiality of internal audit working papers belonging to the Office of the State Controller.
Prior to the release of a final audit or investigation report and in the sole discretion of the State Controller, to disclose internal audit working papers to the department, commission or agency subject to the audit or investigation and to other auditors or law enforcement when such disclosure will not prejudice the audit or investigation. Except as provided in this subsection, internal audit working papers are confidential and may not be disclosed to any person. After release of the final audit or investigation report, internal audit working papers may be released as necessary to:
11.
Definition.
The words, "the State Government," as used in this section shall include the judiciary and the Executive Department of the Governor.
12.
Central data procession service.
12-A.
Conference fee accounts.
13.
Travel expense reimbursement.
Through the State Controller, with the approval of the Commissioner of Administrative and Financial Services, to establish policies for travel expense reimbursement and carrying out this chapter. Those policies determining which expenses are reimbursable and levels of reimbursement are deemed rules, and must be adopted, modified and repealed, only in accordance with procedures set forth in the Maine Administrative Procedure Act, Title 5, chapter 375.
14.
Fixed assets.
To maintain an official statewide system for fixed assets for all state agencies to update and reconcile annually.

Legislative History

PL 1967, c. 427, §3 (AMD). P&SL 1969, c. 251, §C1 (AMD). PL 1975, c. 322, §2 (AMD). PL 1977, c. 248 (AMD). PL 1979, c. 70 (AMD). PL 1979, c. 312, §2 (AMD). PL 1983, c. 209 (AMD). PL 1985, c. 761, §G9 (AMD). PL 1985, c. 785, §§A52,53 (AMD). PL 1987, c. 402, §A38 (AMD). PL 1991, c. 780, §§Y42,43 (AMD). PL 1993, c. 410, §C1 (AMD). PL 1995, c. 316, §1 (AMD). PL 1997, c. 90, §1 (AMD). PL 1997, c. 601, §1 (AMD). PL 2003, c. 451, §F1 (AMD). PL 2003, c. 600, §§2,3 (AMD). PL 2003, c. 600, §3 (AMD). PL 2005, c. 3, §L1 (AMD). PL 2005, c. 490, §1 (AMD). PL 2007, c. 466, Pt. A, §10 (AMD). PL 2007, c. 539, Pt. S, §1 (AMD). PL 2025, c. 390, Pt. A, §8 (AMD).