APPROVED CHAPTER
MARCH 17, 2021 10
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-ONE
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H.P. 57 - L.D. 91
An Act To Update the Maine Uniform Accounting and Auditing Practices
Act for Community Agencies
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 5 MRSA §1660-D, sub-§11, as amended by PL 2005, c. 519, Pt. SS, §1, is
further amended to read:
11. Federal audit. "Federal audit" means an audit made pursuant to the federal Office
of Management and Budget Circular A-133 uniform guidance under 2 Code of Federal
Regulations, Part 200 or any subsequent revisions.
Sec. 2. 5 MRSA §1660-E, as enacted by PL 1995, c. 402, Pt. C, §2, is repealed.
Sec. 3. 5 MRSA §1660-F, sub-§1, ¶A, as amended by PL 2005, c. 519, Pt. SS, §2,
is further amended to read:
A. If the community agency expends less than $500,000 $100,000, the agency shall
comply with the terms of financial reporting contained in the individual social service
agreements with the department.
Sec. 4. 5 MRSA §1660-F, sub-§1, ¶A-1 is enacted to read:
A-1. If the community agency expends between $100,000 and $500,000, the agency
shall have an entitywide review of its financial statements and agreement supplemental
schedules conducted by a qualified independent public accountant.
Sec. 5. 5 MRSA §1660-L, as corrected by RR 2003, c. 2, §5, is repealed.
Sec. 6. 5 MRSA §1660-M, as enacted by PL 1995, c. 402, Pt. C, §2, is amended to
read:
§1660-M. Appeals
Any person aggrieved under this chapter is entitled to judicial review, as provided in
the Maine Administrative Procedure Act. The commissioner shall consult with the
Advisory Committee to the Commissioner about additional appeal procedures and may
adopt rules providing for such procedures.
Page 1 - 130LR0074(03)


Statutes affected:
Bill Text LD 91, HP 57: 5.1660
Bill Text ACTPUB , Chapter 10: 5.1660