Maine legislation · 132nd Legislature
Maine LD2009: An Act to Clarify the Requirements of a County Audit
Status: Signed into law, April 13, 2026
What the bill says
An Act to Clarify the Requirements of a County Audit.
From the engrossed text:
An Act to Clarify the Requirements of a County Audit Sec. 1. 30-A MRSA §951, sub-§1, as amended by PL 2003, c. 178, §2 and PL 2013, c. 16, §10, is further amended to read: 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 …
Sponsors
- Marianne Moore (R, 6) · primary sponsor
- William Faulkingham (R, 12)
- McIntyre, Mathew (R, 18)
- William Tuell (R, 10)
- Joseph Underwood (R, 5)
Latest actions
- : PASSED TO BE ENACTED, in concurrence.
- : PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.
- : 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.
- : 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.
- : 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
Subjects: COUNTIES, BONDING AUTHORITY, Legislature, Senate, FEDERAL BANKRUPTCY PROCEEDINGS, Other
Common questions
- What is LD2009?
- LD2009 is a bill in the Maine Legislature (132nd Legislature): An Act to Clarify the Requirements of a County Audit.
- What does LD2009 do?
- In its own words: An Act to Clarify the Requirements of a County Audit.
- What is the status of LD2009?
- Signed into law as of April 13, 2026. Latest action: PASSED TO BE ENACTED, in concurrence. (April 6, 2026).
- Who sponsored LD2009?
- Marianne Moore (R, 6), with 4 co-sponsors.
- Where is the official record for LD2009?
- On the Maine Legislature website: https://legislature.maine.gov/legis/bills/display_ps.asp?LD=2009&snum=132
Source: official Maine record. Tracked by Delilah, AI for legislation across all 50 states and Congress.