LD2009 • 2025

An Act to Clarify the Requirements of a County Audit

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Senator Marianne Moore
Last action: 2026-04-13
Official status: Signed by the Governor
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act to Clarify the Requirements of a County Audit

An Act to Clarify the Requirements of a County Audit Sponsor: Senator Marianne Moore Reference committee: State and Local Government Governor action: Signed by the Governor

What This Bill Does

An Act to Clarify the Requirements of a County Audit Sponsor: Senator Marianne Moore Reference committee: State and Local Government Governor action: Signed by the Governor

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

C-A (S-590)

Adopted by House & Senate

Plain English: Page 1 - 132LR2731(02) COMMITTEE AMENDMENT 1 L.D.

Page 1 - 132LR2731(02) COMMITTEE AMENDMENT 1 L.D.
2009 2 Date: (Filing No.
S- ) 3STATE AND LOCAL GOVERNMENT 4 Reproduced and distributed under the direction of the Secretary of the Senate.
5STATE OF MAINE 6SENATE 7132ND LEGISLATURE 8SECOND REGULAR SESSION 9 COMMITTEE AMENDMENT “ ” to S.P.

Bill History

2026-04-13 Governor
Signed by the Governor
2026-04-06 Senate
PASSED TO BE ENACTED , in concurrence.
2026-04-02 House
PASSED TO BE ENACTED . Sent for concurrence. ORDERED SENT FORTHWITH.
2026-03-26 Committee
Reported Out; OTP-AM
2026-02-18 Committee
Work Session Held
2026-02-18 Committee
Voted; OTP-AM
2026-02-04 Committee
Work Session Held; TABLED
2025-12-03 Committee
Referred to Committee on State and Local Government.

Official Summary Text

An Act to Clarify the Requirements of a County Audit
Sponsor:
Senator Marianne Moore
Reference committee:
State and Local Government
Governor action:
Signed by the Governor

Current Bill Text

Read the full stored bill text

Page 1 - 132LR2731(03)
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-SIX
_____
S.P. 828 - L.D. 2009
An Act to Clarify the Requirements of a County Audit
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 30-A MRSA §951, sub-§1, as amended by PL 2003, c. 178, §2 and PL
2013, c. 16, §10, is further amended to read:
1. Annual audit. Every county shall have an audit made of its accounts annually
covering the last complete fiscal year by the Office of the State Auditor or by a certified
public accountant selected by the county commissioners. The audit must be performed in
accordance with generally accepted auditing standards and procedures pertaining to
governmental accounting. The auditor shall produce an audit report that includes the items
required in section 952‑A. When an audit is conducted by a certified public accountant,
the audit, upon completion, must be forwarded to the Office of the State Auditor within 12
months of the date of the close of the fiscal year. The Office of the State Auditor shall
review the audit for completeness. The audit, including the management letter, is a public
document and must be posted on the Office of the State Auditor's publicly accessible
website no later than 30 days after receipt.
The State Auditor is authorized to grant an exception to the requirement for a county to
forward a completed annual audit to the Office of the State Auditor within 12 months of
the date of the close of the fiscal year under extenuating circumstances as determined by
the State Auditor. The Office of the State Auditor shall make public any requests for an
exception along with the State Auditor's decision within 60 days of the receipt of a request
for an exception.
APPROVED
APRIL 13, 2026
BY GOVERNOR
CHAPTER
673
PUBLIC LAW