Title 30-A: MUNICIPALITIES AND COUNTIES

Part 1: COUNTIES

Chapter 3: COUNTY BUDGET AND FINANCES

Subchapter 2: COUNTY FISCAL MATTERS

Article 4: AUDITS AND REPORTS

§951. County audit

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.  

[PL 2025, c. 673, §1 (AMD).]

2.  Improper transactions; report to district attorney.  If, in the course of the audit, the auditor finds evidence of improper transactions, including the use of contingency funds for nonemergency purposes, the transfer of funds between departments or agencies, incompetence in keeping accounts or handling funds, failure to comply with this subchapter or any other improper practice of financial administration, the auditor shall report the same to the district attorney immediately.  

[PL 1987, c. 737, Pt. A, §2 (NEW); PL 1987, c. 737, Pt. C, §106 (NEW); PL 1989, c. 6 (AMD); PL 1989, c. 9, §2 (AMD); PL 1989, c. 104, Pt. C, §§8, 10 (AMD).]

3.  Commissioners responsible.  The county commissioners are responsible for the proper financial administration of each county department or agency and for approving county expenditures.  

[PL 1987, c. 737, Pt. A, §2 (NEW); PL 1987, c. 737, Pt. C, §106 (NEW); PL 1989, c. 6 (AMD); PL 1989, c. 9, §2 (AMD); PL 1989, c. 104, Pt. C, §§8, 10 (AMD).]

SECTION HISTORY

PL 1987, c. 737, §§A2,C106 (NEW). PL 1989, c. 6 (AMD). PL 1989, c. 9, §2 (AMD). PL 1989, c. 104, §§C8,10 (AMD). PL 2003, c. 178, §2 (AMD). PL 2013, c. 16, §10 (REV). PL 2025, c. 673, §1 (AMD).