MaineLD 2009132nd Maine Legislature (2025-2026)Senate

An Act to Clarify the Requirements of a County Audit

Sponsored By: Marianne Moore (Republican)

Signed by Governor

COUNTIESCOUNTIES - BONDING AUTHORITY

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Public deadlines for Maine county audits

Maine counties must have their accounts audited each year for the last completed fiscal year. The State Auditor’s office or a certified public accountant chosen by county commissioners must conduct the audit. Audits must follow accepted government auditing standards and procedures, and reports must include all legally required items. Counties using a certified public accountant must send the completed audit to the State Auditor within 12 months after year-end. The office must review it for completeness. The audit and management letter are public documents; the office must post them online within 30 days after receipt. The State Auditor can grant exceptions to the 12-month deadline for extenuating circumstances. The office must publicly disclose each exception request and decision within 60 days after receiving the request.

Sponsors & Cosponsors

Sponsor

  • Marianne Moore

    Republican • Senate

Cosponsors

  • Billy Bob Faulkingham

    Republican • House

  • Joseph Underwood

    Republican • House

  • Mathew McIntyre

    Republican • House

  • William Tuell

    Republican • House

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Signed by Governor, ACTPUB Chapter 673

    4/13/2026
  2. PASSED TO BE ENACTED, in concurrence.

    4/6/2026Senate
  3. PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.

    4/2/2026House
  4. CONSENT CALENDAR - FIRST DAYUnder suspension of the rules CONSENT CALENDAR - SECOND DAY.The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (S-590).In concurrence. ORDERED SENT FORTHWITH.

    3/31/2026House
  5. Report READ and ACCEPTED.READ ONCE.Committee Amendment "A" (S-590) READ and ADOPTED.Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (S-590).Ordered sent down forthwith for concurrence.

    3/30/2026Senate
  6. Received by the Secretary of the Senate on December 3, 2025 and REFERRED to the Committee on STATE AND LOCAL GOVERNMENT pursuant to Joint Rule 308.2

    12/3/2025Senate

Bill Text

  • Amendment C-A (S-590), adopted by House & Senate

  • Enacted

  • Introduced

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