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153 chapters · 1,495 sections in this title.
5 M.R.S. § 1660-C Short title
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This chapter may be known and cited as the "Maine Uniform Accounting and Auditing Practices Act for Community Agencies."
5 M.R.S. § 1660-D Definitions
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1995, c. 402, Pt. C, §2 (NEW).] 1. Agreement. "Agreement" means a legally binding written document between 2 or more parties, including, but not limited to, a doc…
5 M.R.S. § 1660-F Standard accounting practices
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The commissioner shall adopt rules no later than 180 days after July 3, 1995 that must contain the requirements for the state report for the department and, at a minimum, the following requirements. [RR 1997, c. 2, §9 (COR).] 1. Accounting systems and reporting. Community agencie…
5 M.R.S. § 1660-G Standard audit practices
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The commissioner shall adopt rules no later than 180 days after July 3, 1995 containing at least the following requirements for audit practices. [RR 1997, c. 2, §10 (COR).] 1. Federal requirement. All federal audits prepared for agencies to which section 1660‑F, subsection 1, par…