Maine Revised Statutes > Title 5 > Part 4 > Chapter 148-C – Maine Uniform Accounting and Auditing Practices Act for Community Agencies
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Terms Used In Maine Revised Statutes > Title 5 > Part 4 > Chapter 148-C - Maine Uniform Accounting and Auditing Practices Act for Community Agencies
- Account wagering provider: means a business entity that offers advance deposit wagering on a horse race that is not a commercial track or an off-track betting facility licensed under section 275?D. See Maine Revised Statutes Title 8 Sec. 1001
- Advance deposit wagering: means a form of pari-mutuel wagering on horse races in which a person places a wager in person or by telephone, Internet, mobile device or other electronic communication. See Maine Revised Statutes Title 8 Sec. 1001
- Advance deposit wagering licensee: means a person that is licensed by the board pursuant to subchapter 7 to conduct advance deposit wagering. See Maine Revised Statutes Title 8 Sec. 1001
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Agreement: means a legally binding written document between 2 or more parties, including, but not limited to, a document commonly referred to as an accepted application, proposal, prospectus, contract, grant, joint or cooperative agreement, purchase of service or state aid. See Maine Revised Statutes Title 5 Sec. 1660-D
- agreement funding: means all agreement funds received by a community agency from the department. See Maine Revised Statutes Title 5 Sec. 1660-D
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Applicant: means a person who has submitted an application for a license. See Maine Revised Statutes Title 8 Sec. 1001
- Application: means a request, by any person specified in section 223, to the Governor of this State to make a requisition to the executive authority of another state for the extradition of a fugitive from justice. See Maine Revised Statutes Title 15 Sec. 201
- Associated equipment: means any mechanical, electromechanical or electronic component part or machine that is used, or intended for use, in a slot machine or table game and that affects the outcome of the game or that is involved in the handling of money, tokens, credits or similar objects or things of value used to play a slot machine or table game or the calculation of or distribution of payoffs of the slot machine or table game. See Maine Revised Statutes Title 8 Sec. 1001
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- Board: means the Gambling Control Board established under section 1002. See Maine Revised Statutes Title 8 Sec. 1001
- Business organization: means a partnership, incorporated or unincorporated association, firm, corporation, limited liability company, trust or other form of business or legal entity other than a financial institution regulated by a state or federal agency that is not exercising control over a licensee. See Maine Revised Statutes Title 8 Sec. 1001
- Casino: means a facility licensed in accordance with this chapter, where gambling activities occur, including, but not limited to, the operation of slot machines and table games. See Maine Revised Statutes Title 8 Sec. 1001
- Casino operator: means a person who is licensed under this chapter to operate a casino. See Maine Revised Statutes Title 8 Sec. 1001
- Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
- Commission: means the Maine Land Use Planning Commission established under section 683?A. See Maine Revised Statutes Title 12 Sec. 8868
- 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
- Community agency: means any public or private nonprofit organization, firm, individual, partnership or business corporation operated for profit that:
A. See Maine Revised Statutes Title 5 Sec. 1660-DCommunity agency fiscal year: means the fiscal year of a community agency commencing on or after July 1, 1995. See Maine Revised Statutes Title 5 Sec. 1660-D Control: means the power to exercise authority over or direct the management or policies of a person. See Maine Revised Statutes Title 8 Sec. 1001 county commissioners: means the county commissioners of Aroostook County. See Maine Revised Statutes Title 30-A Sec. 739 Demand: means the demand, as provided in section 203, by the executive authority of another state upon the Governor of this State for the extradition of a fugitive from justice. See Maine Revised Statutes Title 15 Sec. 201 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 Department: means the Department of Public Safety. See Maine Revised Statutes Title 8 Sec. 1001 Department examination: means actions determined to be necessary by the department's audit division, including, but not limited to, analyses or testing of reported agreement balances and transactions, provision of internal control systems and compliance with rules. See Maine Revised Statutes Title 5 Sec. 1660-D Department review: means a review by the department of a community agency's submitted annual financial statement report. See Maine Revised Statutes Title 5 Sec. 1660-D Director: means the executive director of the board. See Maine Revised Statutes Title 8 Sec. 1001 Dismissal: The dropping of a case by the judge without further consideration or hearing. Source: Distribute: means to sell, lease, license, place or otherwise make available for use in the State or to transport into the State for the purpose of selling, leasing, licensing, placing or otherwise making available for use in the State. See Maine Revised Statutes Title 8 Sec. 1001 Dollar threshold: means a funding limit that is set to determine how a community agency will be held accountable for agreement receipts of state and federal funds from the department. See Maine Revised Statutes Title 5 Sec. 1660-D Dower: A widow Electronic table game: means a game approved by the board that is played in an electronic or electromechanical format that replicates a table game by incorporating all or part of the characteristics of the game. See Maine Revised Statutes Title 8 Sec. 1001 Entitywide financial reporting: means financial statements and agreement supplemental schedules of a community agency prepared based on its fiscal year. See Maine Revised Statutes Title 5 Sec. 1660-D Executive authority: includes the Governor and any person performing the functions of governor in a state other than this State. See Maine Revised Statutes Title 15 Sec. 201 Executor: A male person named in a will to carry out the decedent Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state. 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 Federal funds: means all federal funds received by a community agency and not just those agreements received from the department. See Maine Revised Statutes Title 5 Sec. 1660-D Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it. Fiduciary: A trustee, executor, or administrator. Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC Fugitive from justice: means :
A. See Maine Revised Statutes Title 15 Sec. 201Gambling activity: means off-track betting, pari-mutuel wagering at a race track, high-stakes beano, beano, games of chance or slot machine or table game operation. See Maine Revised Statutes Title 8 Sec. 1001 Gambling facility: means a race track, off-track betting facility, high-stakes beano or beano facility, game of chance facility, slot machine facility or casino. See Maine Revised Statutes Title 8 Sec. 1001 Gambling services: means any goods or services provided to an operator licensed under this chapter or at a gambling facility that are used directly in connection with the operation of a slot machine or table game, including, but not limited to, associated equipment, maintenance, security services or junket services, and excluding slot machine or table game distribution by a slot machine distributor or table game distributor. See Maine Revised Statutes Title 8 Sec. 1001 Gambling services vendor: means a person who is licensed under this chapter to provide gambling services. See Maine Revised Statutes Title 8 Sec. 1001 Gaming employee: means any person connected directly with a gambling facility, including cashiers, change personnel, counting room personnel, hosts, persons who extend credit or offer complimentary services, machine mechanics, security personnel, supervisors or managers. See Maine Revised Statutes Title 8 Sec. 1001 Generally accepted accounting principles: means uniform minimum standards and guidelines for financial accounting and reporting ordinarily employed by skilled accountants and agreed upon by authoritative practitioners of recognized professional standing, such as the American Institute of Certified Public Accountants and other recognized professional bodies. See Maine Revised Statutes Title 5 Sec. 1660-D Government auditing standards: means auditing standards promulgated by the Comptroller General of the United States that are applicable to financial audits. See Maine Revised Statutes Title 5 Sec. 1660-D Governor: includes any person performing the functions of Governor by authority of the law of this State. See Maine Revised Statutes Title 15 Sec. 201 Gross advance deposit wagers: means the total amount of wagers placed by residents of this State by means of advance deposit wagering before payment of money to winning residents of this State. See Maine Revised Statutes Title 8 Sec. 1001 Gross slot machine income: means the total value of money, tokens, credits or similar objects or things of value used to actually play a slot machine before payback is distributed to a player. See Maine Revised Statutes Title 8 Sec. 1001 Gross table game income: means the total value of money, tokens, credits or similar objects or things of value used to actually play a table game before payback is distributed to a player. See Maine Revised Statutes Title 8 Sec. 1001 Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs. High-stakes beano: means the activity authorized in Title 17, section 314?A. See Maine Revised Statutes Title 8 Sec. 1001 Holding company: means any company that directly or indirectly owns or has the power or right to control a company that holds or applies for a slot machine operator license or a slot machine distributor license, except that a company that has a beneficial ownership of more than 10% of the voting securities of a publicly traded corporation is not a holding company. See Maine Revised Statutes Title 8 Sec. 1001 Immediate family: means spouse, parents and children. See Maine Revised Statutes Title 8 Sec. 1001 Independent public accountant: means a person who complies with government auditing standards and who is one of the following:
A. See Maine Revised Statutes Title 5 Sec. 1660-DIndictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies. Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury. Intermediary company: means a company that is a holding company of a company that applies for a slot machine operator license or a slot machine distributor license or is a subsidiary of a holding company of a company that applies for a slot machine operator license or a slot machine distributor license. See Maine Revised Statutes Title 8 Sec. 1001 Junket services: means an arrangement to facilitate the attendance at a gambling facility of customers selected by reason of their propensity to gamble by providing to those customers any consideration, including cash, credits or rebates or reduced charges for goods or services such as transportation, lodging, food, beverages or entertainment. See Maine Revised Statutes Title 8 Sec. 1001 Key executive: means any executive of a licensee having power to exercise a significant influence over decisions concerning the operation or distribution of slot machines, table games or gambling services. See Maine Revised Statutes Title 8 Sec. 1001 Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto). License: means a license issued by the board under this chapter. See Maine Revised Statutes Title 8 Sec. 1001 Licensee: means a person granted a license under this chapter. See Maine Revised Statutes Title 8 Sec. 1001 Lien: A claim against real or personal property in satisfaction of a debt. Liquidation harvesting: means the purchase of timberland followed by a harvest that removes most or all commercial value in standing timber, without regard for long-term forest management principles, and the subsequent sale or attempted resale of the harvested land within 5 years. See Maine Revised Statutes Title 12 Sec. 8868 Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants. Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72 Mortgage: The written agreement pledging property to a creditor as collateral for a loan. Net slot machine income: means money, tokens, credits or similar objects or things of value used to play a slot machine minus money, credits or prizes paid out to winners and amounts paid pursuant to section 1036, subsection 1. See Maine Revised Statutes Title 8 Sec. 1001 Net table game income: means money, tokens, credits or similar objects or things of value used to play a table game minus money, credits or prizes paid out to winners. See Maine Revised Statutes Title 8 Sec. 1001 Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose. Nongambling services: means any goods or services, other than gambling services and slot machine or table game distribution by a slot machine distributor or table game distributor, provided to an operator licensed under this chapter or at a gambling facility, including, but not limited to, hotel concessions, restaurant concessions or food service. See Maine Revised Statutes Title 8 Sec. 1001 Nonparticipating department: means a department or division of State Government other than one defined as a department in this section that has not been approved for inclusion in this chapter by the commissioner. See Maine Revised Statutes Title 5 Sec. 1660-D Nonprofit organization: means any agency, institution or organization that consists of or is owned and operated by one or more corporations or associations no part of the net earnings of which inures, or may lawfully inure, to the benefit of any private shareholder or individual. See Maine Revised Statutes Title 5 Sec. 1660-D Open-end credit: A credit agreement (typically a credit card) that allows a customer to borrow against a preapproved credit line when purchasing goods and services. The borrower is only billed for the amount that is actually borrowed plus any interest due. (Also called a charge account or revolving credit.) Source: OCC Operate: means to offer for use. See Maine Revised Statutes Title 8 Sec. 1001 Owner: means a person who owns or controls, directly or indirectly, 10% or more of a business organization. See Maine Revised Statutes Title 8 Sec. 1001 Pari-mutuel facility: means a location at which a person is licensed under chapter 11 to accept pari-mutuel wagers on horse races. See Maine Revised Statutes Title 8 Sec. 1001 Payback percentage: means the percentage of the total value of money or tokens, credits or similar objects or things of value used to play a slot machine that is returned to players of that slot machine as winnings, prizes or credits. See Maine Revised Statutes Title 8 Sec. 1001 Person: means an individual or a business organization. See Maine Revised Statutes Title 8 Sec. 1001 Plaintiff: The person who files the complaint in a civil lawsuit. Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed. Promotional credit: means any noncashable electronic thing of value used solely to play a slot machine that is provided by a slot machine operator or a casino operator to customers and approved by the Gambling Control Board. See Maine Revised Statutes Title 8 Sec. 1001 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 Publicly traded corporation: means a company that is an issuer subject to Section 15(d) of the Securities Exchange Act of 1934, as amended, 15 United States Code § 780 or applicable foreign laws or has one or more of the following:
A. See Maine Revised Statutes Title 8 Sec. 1001Registration: means an approval or board action that authorizes a company to be a holding company of a company that holds or applies for a slot machine operator license, a casino operator license, a slot machine distributor license or a table game distributor license or of other persons required to be licensed under this chapter. See Maine Revised Statutes Title 8 Sec. 1001 Remainderman: One entitled to the remainder of an estate after a particular reserved right or interest, such as a life tenancy, has expired. Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action. Risk pool: means utilizing and assessing risk factors for determining the need for an examination of an agreement. See Maine Revised Statutes Title 5 Sec. 1660-D Slot machine: means any mechanical, electrical or electronic device, contrivance or machine or other device, contrivance or machine that is available to play upon insertion of money or a token, credit or similar object or thing of value, the play of which by the element of chance may deliver or entitle the person playing the device, contrivance or machine to receive cash, tokens or credits to be exchanged for cash, merchandise or anything of value, whether the payoff is made automatically from the device, contrivance or machine or in any other manner, and includes progressive electronic gaming devices with a payoff that increases as the electronic gaming device is played. See Maine Revised Statutes Title 8 Sec. 1001 Slot machine distributor: means a person who is licensed under this chapter to distribute slot machines and associated equipment for use in the State. See Maine Revised Statutes Title 8 Sec. 1001 Slot machine facility: means a facility, not including a casino, at which a slot machine operator operates slot machines. See Maine Revised Statutes Title 8 Sec. 1001 Slot machine operator: means a person, not including a casino operator, who is licensed under this chapter to operate slot machines and associated equipment in the State. See Maine Revised Statutes Title 8 Sec. 1001 Social service: means any social services program funded in whole or in part through an agreement issued by the department. See Maine Revised Statutes Title 5 Sec. 1660-D State paper: means the newspaper designated by the Legislature, in which advertisements and notices are required to be published. See Maine Revised Statutes Title 1 Sec. 72 Subpoena: A command to a witness to appear and give testimony. Subsidiary: means any corporation or company, all or any part of whose outstanding equity securities are owned, subject to a power or right of control, or held, with power to vote, by a holding company or intermediary company. See Maine Revised Statutes Title 8 Sec. 1001 Table game: means a card game, dice game or other game of chance, including, but not limited to, blackjack, poker, dice, craps, roulette, baccarat, money wheels, wheel of fortune or an electronic table game located in a casino. See Maine Revised Statutes Title 8 Sec. 1001 Table game distributor: means a person who is licensed under this chapter to distribute table games and associated equipment for use in the State. See Maine Revised Statutes Title 8 Sec. 1001 Timber harvesting: means the cutting or removal of trees or forest products that when cut or removed are transported to a roundwood processing operation, as defined in section 8881, subsection 10. See Maine Revised Statutes Title 12 Sec. 8868 Timber harvesting activities: means timber harvesting, the construction and maintenance of roads used primarily for timber harvesting, the mining of gravel used for the construction and maintenance of roads used primarily for timber harvesting and other activities conducted to facilitate timber harvesting. See Maine Revised Statutes Title 12 Sec. 8868 Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence. Truth in Lending Act: The Truth in Lending Act is a federal law that requires lenders to provide standardized information so that borrowers can compare loan terms. In general, lenders must provide information on Source: OCC Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC Uniform location agreement: means a written agreement in a form prescribed by the board between a slot machine operator or casino operator and a slot machine distributor or table game distributor that governs the terms and conditions of that agreement, including the placement of slot machines or table games on the premises of the slot machine operator or casino operator. See Maine Revised Statutes Title 8 Sec. 1001 Uphold: The decision of an appellate court not to reverse a lower court decision. Usury: Charging an illegally high interest rate on a loan. Source: OCC Writ: A formal written command, issued from the court, requiring the performance of a specific act.