Maine Revised Statutes Title 5 Sec. 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, 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.
[PL 1995, c. 402, Pt. C, §2 (NEW).]
Terms Used In Maine Revised Statutes Title 5 Sec. 1660-G
- Commissioner: means the Commissioner of Health and Human Services, who has responsibility for the administration of this chapter. See Maine Revised Statutes Title 5 Sec. 1660-D
- Department: means the Department of Health and Human Services as well as other departments and agencies of State Government approved for inclusion in this chapter by the commissioner. See Maine Revised Statutes Title 5 Sec. 1660-D
- Federal audit: means an audit made pursuant to the federal Office of Management and Budget uniform guidance under Title 2 of the Code of Federal Regulations, Part 200 or any subsequent revisions. See Maine Revised Statutes Title 5 Sec. 1660-D
- Public: means a municipal, county or other governmental body that is a political subdivision within the State. See Maine Revised Statutes Title 5 Sec. 1660-D
2. Department requirement.
[PL 2005, c. 519, Pt. SS, §3 (RP).]
SECTION HISTORY
PL 1995, c. 402, §C2 (NEW). RR 1997, c. 2, §10 (COR). PL 2005, c. 519, §SS3 (AMD).