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Page 1 - 132LR1492(03)
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FIVE
_____
S.P. 533 - L.D. 1303
An Act to Amend the Laws Governing Qualifications for the State Auditor
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 5 MRSA §241, as amended by PL 2015, c. 44, §3, is further amended to
read:
§241. State Auditor; salary
The State Auditor is the head chief administrator of the Office of the State Auditor.
The State Auditor must be a certified public accountant or a college graduate with not less
than 6 years of experience as a professional accountant or auditor, including not less than
5 years of auditing experience, of which not less than 4 years must have been in a
supervisory capacity. The State Auditor must be elected by the Legislature by a joint ballot
of the Senators and Representatives in convention and holds office for a term of 4 years or
until a successor is elected and qualified. The State Auditor shall exercise such powers and
perform such duties as are set forth in this chapter. In case the event the office of State
Auditor becomes vacant during a period when the Legislature is not in session, the because
of death, resignation, removal or other cause, the deputy auditor shall perform the
administrative and statutory duties of the State Auditor until the appointment of a person
to fill such vacancy. The appointment of a person to fill such vacancy must be made
immediately by the President of the Senate or, if that office is vacant, by the Speaker of the
House, and the person appointed holds that office until such time as the Legislature meets
in regular or special session, and either confirm confirms the appointment of the person or
chooses another person to fill the office during the unexpired term.
A person elected to the office of State Auditor must hold certification related to
accounting, auditing or financial analysis or hold a degree in business for finance from an
accredited postsecondary educational institution. If a person elected to the office of State
Auditor is not qualified as, or has not successfully completed or passed the examination
for, a certified public accountant, certified information systems auditor or certified internal
auditor at the time of election and fails to become so qualified within 9 months 2 years of
being sworn into office, as required by section 242, that person may no longer serve as
State Auditor and is ineligible for reelection by the same Legislature and the office of State
Auditor is deemed vacant as State Auditor.
APPROVED
JUNE 12, 2025
BY GOVERNOR
CHAPTER
287
PUBLIC LAW
Page 2 - 132LR1492(03)
Sec. 2. 5 MRSA §242, as amended by PL 2015, c. 44, §4, is further amended to
read:
§242. Organization; deputy
The Office of the State Auditor must be organized in the manner the State Auditor
considers best suited to the accomplishment of its functions. The office may have those
auditors, assistants and employees as the State Auditor may require, but they are subject to
the Civil Service Law.
Any person elected to the position of State Auditor or any person permanently
employed by the Office of the State Auditor as deputy auditor, director of audits or assistant
director of audits must be currently qualified as or have successfully completed or passed
the examination for a certified public accountant, certified information systems auditor or
certified internal auditor. Persons not so qualified may be employed in these audit
supervisory positions on a temporary basis not to exceed 9 months.
In the event of a vacancy in the office of State Auditor because of death, resignation,
removal or other cause, the deputy auditor shall perform the duties of the office until a State
Auditor has been appointed in conformity with section 241 and has been duly qualified. In
the event of absence or disability of the State Auditor, the deputy auditor shall likewise
perform the duties of the office during the State Auditor's absence.