Maine Statutes
§ 5 §1660-G — Standard audit practices
Maine·Title 5 ADMINISTRATIVE PROCEDURES AND SERVICES·Part 4 FINANCE·Ch. 148-C MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES ACT FOR COMMUNITY AGENCIES
The commissioner shall adopt rules no later than 180 days after July 3, 1995 containing at least the following requirements for audit practices.
1.Federal requirement.
All federal audits prepared for agencies to which section 1660‑F, subsection 1, paragraphs A and B apply must be performed by qualified independent public accountants. Agencies to which section 1660‑F, subsection 1, paragraphs A and B apply must obtain audits that satisfy the federal audit requirement. Department auditors shall oversee these federal audit report submissions.
2.Department requirement.
Free access — add to your briefcase to read the full text and ask questions with AI
Maine § 5 §1660-G (Standard audit practices) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
PL 1995, c. 402, §C2 (NEW). RR 1997, c. 2, §10 (COR). PL 2005, c. 519, §SS3 (AMD).
Nearby Sections
14
§ 5 §1660
Independent public accountant audits§ 5 §1660-A
Report§ 5 §1660-C
Short title§ 5 §1660-D
Definitions§ 5 §1660-E
Report§ 5 §1660-F
Standard accounting practices§ 5 §1660-G
Standard audit practices§ 5 §1660-H
Rulemaking§ 5 §1660-I
Responsibilities of parties§ 5 §1660-J
Nonparticipating department§ 5 §1660-K
Emergency provision§ 5 §1660-L
Advisory Committee to the Commissioner§ 5 §1660-M
Appeals