 |
 |
| Title
5. Administrative Procedures And Services | | Title
9-a. Maine Consumer Credit Code | | Title
9. Banks And Financial Institutions | | Title 01. General Provisions | | Title 02. Executive | | Title 03. Legislature | | Title 04. Judiciary | | Title 05. Administrative Procedures And Services | | Title 06. Aeronautics | | Title 07. Agriculture And Animals | | Title 08. Amusements And Sports | | Title 09-a. Maine Consumer Credit Code | | Title 09-b. Financial Institutions | | Title 09. Banks And Financial Institutions | | Title 10. Commerce And Trade | | Title 11. Uniform Commercial Code | | Title 12. Conservation | | Title 13-a. Maine Business Corporation Act (heading. Pl 2001, C. 640, Pt. A, @1 (rp); Pt. B, @7 (aff)) | | Title 13-b. Maine Nonprofit Corporation Act | | Title 13-c. Maine Business Corporation Act (heading. Pl 2001, C. 640, Pt. A, @2 (new); Pt. B, @7 (aff)) | | Title 13. Corporations | | Title 14. Court Procedure -- Civil | | Title 15. Court Procedure -- Criminal | | Title 16. Court Procedure -- Evidence | | Title 17-a. Maine Criminal Code | | Title 17. Crimes | | Title 18-a. Probate Code | | Title 18-b. Trusts (heading. Pl 2003, C. 618, Pt. A, @1 (new); @2 (aff) Effective 7-1-05) | | Title 18. Decedents' Estates And Fiduciary Relations | | Title 19-a. Domestic Relations (heading. Pl 1995, C. 694, Pt. B, @2 (new); Pt. E, @2 (aff)) | | Title 19. Domestic Relations (heading. Repealed 10-1-97 By Pl 1995, C. 694, Pt. B, @1 (rp); Pt. E, @2 (aff)) | | Title 20-a. Education | | Title 20. Education | | Title 21-a. Elections | | Title 21. Elections | | Title 22-a. Health And Human Services (heading. Pl 2003, C. 689, Pt. A, @1 (new)) | | Title 22. Health And Welfare | | Title 23. Highways | | Title 24-a. Maine Insurance Code | | Title 24. Insurance | | Title 25. Internal Security And Public Safety | | Title 26. Labor And Industry | | Title 27. Libraries, History, Culture And Art | | Title 28-a. Liquors (heading. Pl 1987, C. 45, Pt. A, @4 (new)) | | Title 28. Liquors (heading. Pl 1987, C. 45, Pt. A, @3 (rp)) | | Title 29-a. Motor Vehicles (heading. Pl 1993, C. 683, Pt. A, @2 (new); Pt. B, @5 (aff)) | | Title 29. Motor Vehicles (heading. Pl 1993, C. 683, @1 (rp); Pt. B, @5 (aff)) | | Title 31. Partnerships And Associations | | Title 32. Professions And Occupations | | Title 33. Property | | Title 34-a. Corrections | | Title 34-b. Behavioral And Developmental Services (heading. Pl 1995, C. 560, Pt. K, @7 (rpr); 2001, C. 354, @3 (amd)) | | Title 34. Public Institutions And Corrections (heading. Pl 1983, C. 459, @5 (rp)) | | Title 36. Taxation | | Title 37-a. Department Of Defense And Veterans Services | | Title 37-b. Defense, Veterans And Emergency Management (heading. Pl 1997, C. 455, @9 (rpr)) | | Title 37. Veterans' Services | | Title 38. Waters And Navigation | | Title 39-a. Workers' Compensation (enacted By Pl 1991, C. 885, Pt. A, @8) | | Title 39. Workers' Compensation (repealed By Pl 1991, C. 885, Pt. A, @7) |
|
|
|
|
| search a lawyer |
|
|
| ACTS, STATUTES |
|
|
|
|
|
|
|
|
|
|
|
|
| Home > Statutes > Usa Maine |
|
USA Statutes : maine
Title : Title 05. ADMINISTRATIVE PROCEDURES AND SERVICES
Chapter : Chapter 148-C. MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES ACT FOR COMMUNITY AGENCIES (HEADING. PL 1995, c. 402, Pt. C, @2 (new))
|
|
Title 5 - §1660-C. Short title
Title 5: ADMINISTRATIVE PROCEDURES AND SERVICES
Part 4: FINANCE
Chapter 148-C: MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES ACT FOR COMMUNITY AGENCIES (HEADING: PL 1995, c. 402, Pt. C, @2 (new))
§1660-C. Short title
This chapter may be known and cited as the "Maine Uniform Accounting and Auditing Practices Act for Community Agencies."
[1995, c. 402, Pt. C, §2 (new).]
Section History:
PL 1995,
Ch. 402,
§C2
(NEW).
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
Title 5 - §1660-D. Definitions
Title 5: ADMINISTRATIVE PROCEDURES AND SERVICES
Part 4: FINANCE
Chapter 148-C: MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES ACT FOR COMMUNITY AGENCIES (HEADING: PL 1995, c. 402, Pt. C, @2 (new))
§1660-D. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
[1995, c. 402, Pt. C, §2 (new).]
1. Agreement. "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.
[1995, c. 402, Pt. C, §2 (new).]
2. Agreement funds; agreement funding. "Agreement funds" or "agreement funding" means all agreement funds received by a community agency from the department.
It includes state and federal pass-through funds.
[1995, c. 402, Pt. C, §2 (new).]
3. Commissioner. "Commissioner" means the Commissioner of Health and Human Services, who has responsibility for the administration of this
chapter.
[2005, c. 397, Pt. A, §6 (amd).]
4. Community agency. "Community agency" means any public or private nonprofit organization, firm, individual, partnership or business corporation
operated for profit that:
A. Operates a social service program at the community level;
[1995, c. 402, Pt. C, §2 (new).]
B. Receives public funds, either directly or indirectly, from one or more state departments or agencies;
[1995, c. 402, Pt. C, §2 (new).]
C. Is not an administrative unit of the Federal Government or State Government; and
[1995, c. 402, Pt. C, §2 (new).]
D. Is not exclusively a health care facility within the meaning of Title 22, section 382, subsection 6.
[1995, c. 402, Pt. C, §2 (new).]
[1995, c. 402, Pt. C, §2 (new).]
5. Community agency fiscal year. "Community agency fiscal year" means the fiscal year of a community agency commencing on or after July 1, 1995.
[1995, c. 402, Pt. C, §2 (new).]
6. Department. "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.
[RR 2003, c. 2, §4 (cor).]
7. Department examination. "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. Examinations conducted by the department may be of a limited scope basis and need not be done in accordance
with government auditing standards.
[1995, c. 402, Pt. C, §2 (new).]
8. Department review. "Department review" means a review by the department of a community agency's submitted annual financial statement report.
Review may include desk or quality control reviews or such other reviews as the department may establish by rule. Reviews
are done for the purpose of accepting or rejecting the audit submission for federal and state department purposes or for the
purpose of financially closing out the agreements for the department.
[1995, c. 402, Pt. C, §2 (new).]
9. Dollar threshold. "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. This term governs the community agency's annual reporting requirements
for agreement receipts and it is measured on an entitywide basis based on the community agency fiscal year.
[1995, c. 402, Pt. C, §2 (new).]
10. Entitywide financial reporting. "Entitywide financial reporting" means financial statements and agreement supplemental schedules of a community agency prepared
based on its fiscal year. At a minimum, the supplemental schedules of the agreements must identify opening and ending balances
and receipts and disbursements for each agreement.
[1995, c. 402, Pt. C, §2 (new).]
11. Federal audit. "Federal audit" means an audit made pursuant to the federal Office of Management and Budget Circulars A-128 or A-133 or
any subsequent revisions to these circulars. The federal audit must be conducted by qualified independent public accountants.
[1995, c. 402, Pt. C, §2 (new).]
12. Federal funds. "Federal funds" means all federal funds received by a community agency and not just those agreements received from the department.
It includes federal direct, indirect and pass-through funds from all sources.
[1995, c. 402, Pt. C, §2 (new).]
13. Generally accepted accounting principles. "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.
[1995, c. 402, Pt. C, §2 (new).]
14. Government auditing standards. "Government auditing standards" means auditing standards promulgated by the Comptroller General of the United States.
[1995, c. 402, Pt. C, §2 (new).]
15. Independent public accountant. "Independent public accountant" means a person who complies with government auditing standards and who is one of the following:
A. A licensed certified public accountant or person working for a licensed certified public accounting firm; or
[1995, c. 402, Pt. C, §2 (new).]
B. A public accountant licensed on or before December 31, 1970 or a person working for a public accounting firm licensed on
or before December 31, 1970.
[1995, c. 402, Pt. C, §2 (new).]
[1995, c. 402, Pt. C, §2 (new).]
16. Nonparticipating department. "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.
Nonparticipating departments may not impose audit requirements or agreement compliance and cost criteria to an agreement with
a community agency that do not conform to the requirements of this subsection and its subsequent rules.
[1995, c. 402, Pt. C, §2 (new).]
17. Nonprofit organization. "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.
[1995, c. 402, Pt. C, §2 (new).]
18. Public. "Public" means a municipal, county or other governmental body that is a political subdivision within the State.
[1995, c. 402, Pt. C, §2 (new).]
19. Risk pool. "Risk pool" means utilizing and assessing risk factors for determining the need for an examination of an agreement. Such
risk factors may include the value of the agreement and the prior and current community agency historical profile.
[1995, c. 402, Pt. C, §2 (new).]
20. Social service. "Social service" means any social services program funded in whole or in part through an agreement issued by the department.
Medicaid funding is excluded unless specifically identified as a social service program in an agreement award.
[1995, c. 402, Pt. C, §2 (new).]
Section History:
PL 1995,
Ch. 402,
§C2
(NEW).
RR 1995,
Ch. 2,
§5
(COR).
PL 1997,
Ch. 393,
§A8
(AMD).
PL 2001,
Ch. 354,
§3
(AMD).
RR 2003,
Ch. 2,
§4
(COR).
PL 2005,
Ch. 397,
§A6
(AMD).
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
Title 5 - §1660-E. Report
Title 5: ADMINISTRATIVE PROCEDURES AND SERVICES
Part 4: FINANCE
Chapter 148-C: MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES ACT FOR COMMUNITY AGENCIES (HEADING: PL 1995, c. 402, Pt. C, @2 (new))
§1660-E. Report
The commissioner shall report annually to the joint standing committee of the Legislature having jurisdiction over state and
local government matters on the implementation of this chapter.
[1995, c. 402, Pt. C, §2 (new).]
Section History:
PL 1995,
Ch. 402,
§C2
(NEW).
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
Title 5 - §1660-F. Standard accounting practices
Title 5: ADMINISTRATIVE PROCEDURES AND SERVICES
Part 4: FINANCE
Chapter 148-C: MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES ACT FOR COMMUNITY AGENCIES (HEADING: PL 1995, c. 402, Pt. C, @2 (new))
§1660-F. Standard accounting practices
The commissioner shall adopt rules no later than 180 days after July 3, 1995 that must contain the requirements for the state
report for the department and, at a minimum, the following requirements.
[RR 1997, c. 2, §9 (cor).]
1. Accounting systems and reporting. Community agencies shall maintain an accounting system in accordance with rules adopted by the commissioner. The rules
must require annual entitywide financial reporting to the department. The annual reporting requirements and the related dollar
thresholds of accountability are as follows.
A. If the community agency receives at least $25,000 and less than $300,000 of agreement funding from the department, the agency
must have an entitywide compilation of financial statements and agreement supplemental schedules prepared by a qualified independent
public accountant.
[1995, c. 402, Pt. C, §2 (new).]
B. If the community agency receives $300,000 or more of agreement funding from the department, the agency must have an entitywide
financial and compliance report, audit or review of the agency's financial statements and agreement supplemental schedules
prepared by a qualified independent public accountant in accordance with the reporting requirements for the department.
[1995, c. 402, Pt. C, §2 (new).]
[1995, c. 402, Pt. C, §2 (new).]
2. Internal control structures. A community agency shall maintain and utilize internal control structures adequate to provide reasonable assurance that
federal, state and other funds are managed and expended in compliance with applicable laws, rules and agreement terms.
[1995, c. 402, Pt. C, §2 (new).]
3. Access to records. A community agency shall permit independent private and governmental auditors to have access to the agency's records and
financial statements to ensure compliance with applicable laws, rules and agreement terms.
[1995, c. 402, Pt. C, §2 (new).]
4. Record retention. A community agency shall retain accounting and operational records for at least 3 years after expiration of the agency's
fiscal year or longer if required by circumstances such as appeals or litigation.
[1995, c. 402, Pt. C, §2 (new).]
Section History:
PL 1995,
Ch. 402,
§C2
(NEW).
RR 1997,
Ch. 2,
§9
(COR).
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
Title 5 - §1660-G. Standard audit practices
Title 5: ADMINISTRATIVE PROCEDURES AND SERVICES
Part 4: FINANCE
Chapter 148-C: MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES ACT FOR COMMUNITY AGENCIES (HEADING: PL 1995, c. 402, Pt. C, @2 (new))
§1660-G. Standard audit practices
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.
[1995, c. 402, Pt. C, §2 (new).]
2. Department requirement. A community agency must satisfy the department financial and compliance reporting requirement by either entering a risk
pool for review or examination by the department or hiring an independent public auditor.
A. All community agencies to which section 1660-F, subsection 1, paragraph A applies that do not elect to satisfy the reporting
requirements of the department by utilizing qualified independent public accountants must enter a risk pool. Auditors for
the department shall review the community agencies' annual entitywide compilation report of agreement funds to determine the
need for additional procedures based on assessment of risk.
[1995, c. 402, Pt. C, §2 (new).]
B. All community agencies to which section 1660-F, subsection 1, paragraph A applies may utilize and all community agencies
to which section 1660-F, subsection 1, paragraph B applies must utilize qualified independent public accountants to satisfy
the financial and compliance reporting requirements of the department. The department shall oversee the community agency
report submissions.
[1995, c. 402, Pt. C, §2 (new).]
[1995, c. 402, Pt. C, §2 (new).]
Section History:
PL 1995,
Ch. 402,
§C2
(NEW).
RR 1997,
Ch. 2,
§10
(COR).
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
Title 5 - §1660-H. Rulemaking
Title 5: ADMINISTRATIVE PROCEDURES AND SERVICES
Part 4: FINANCE
Chapter 148-C: MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES ACT FOR COMMUNITY AGENCIES (HEADING: PL 1995, c. 402, Pt. C, @2 (new))
§1660-H. Rulemaking
The commissioner shall adopt rules, no later than 180 days after July 3, 1995, establishing uniform standards when administering
agreements with a community agency. These rules must address the following subjects: community agency accounting, reporting
and auditing standards; department program responsibilities; program compliance requirements; entitywide standard cost principles;
agreement register; audit responsibilities; standards and procedures for departmental examinations; appeals and resolution
process; and sanctions and timetables for accountability.
[RR 1997, c. 2, §11 (cor).]
Section History:
PL 1995,
Ch. 402,
§C2
(NEW).
RR 1997,
Ch. 2,
§11
(COR).
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
Title 5 - §1660-I. Responsibilities of parties
Title 5: ADMINISTRATIVE PROCEDURES AND SERVICES
Part 4: FINANCE
Chapter 148-C: MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES ACT FOR COMMUNITY AGENCIES (HEADING: PL 1995, c. 402, Pt. C, @2 (new))
§1660-I. Responsibilities of parties
The responsibilities of the parties under this chapter are as follows.
[1995, c. 402, Pt. C, §2 (new).]
1. Community agency. A community agency shall:
A. Maintain accounting records in accordance with department rules;
[1995, c. 402, Pt. C, §2 (new).]
B. Prepare and submit annual entity financial statements and agreement supplemental schedules in accordance with department
rules; and
[1995, c. 402, Pt. C, §2 (new).]
C. Meet the federal and department audit requirement.
[1995, c. 402, Pt. C, §2 (new).]
[1995, c. 402, Pt. C, §2 (new).]
2. Department. The department shall:
A. Adopt rules establishing accounting and auditing practices for community agencies, including, but not limited to, agreement
reporting as part of the annual entitywide financial statement presentation; standards of accountability for community agencies;
and audit requirements and standards for the department;
[1995, c. 402, Pt. C, §2 (new).]
B. Provide community agencies the necessary training concerning the requirements of this chapter;
[1995, c. 402, Pt. C, §2 (new).]
C. Review federal audits done by qualified independent public accountants in accordance with the applicable and prevailing
federal Office of Management and Budget circulars. These reviews must be desk reviews of audit report submissions and quality
control reviews of independent public accountant workpapers when necessary;
[1995, c. 402, Pt. C, §2 (new).]
D. Review state audit reports performed for the department by qualified independent public accountants;
[1995, c. 402, Pt. C, §2 (new).]
E. Review community agency entitywide compiled financial statement and agreement supplemental schedule submissions and determine
the need for department examination;
[1995, c. 402, Pt. C, §2 (new).]
F. Examine agreement funds based on an assessment of risk factors. These examinations may be limited in scope and need not
be performed in accordance with government audit standards. Risk assessment must be the basis for determining the additional
procedures to be employed to close out the agreements; and
[1995, c. 402, Pt. C, §2 (new).]
G. Provide technical advice and act as a liaison between all interested parties.
[1995, c. 402, Pt. C, §2 (new).]
[1995, c. 402, Pt. C, §2 (new).]
3. Other. The Office of Substance Abuse and any other agency of State Government utilizing department audit services shall reimburse
the department performing their audit services.
[1995, c. 402, Pt. C, §2 (new).]
Section History:
PL 1995,
Ch. 402,
§C2
(NEW).
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
Title 5 - §1660-J. Nonparticipating department
Title 5: ADMINISTRATIVE PROCEDURES AND SERVICES
Part 4: FINANCE
Chapter 148-C: MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES ACT FOR COMMUNITY AGENCIES (HEADING: PL 1995, c. 402, Pt. C, @2 (new))
§1660-J. Nonparticipating department
A nonparticipating department may not authorize agreement compliance and cost principles to be administered or conduct audits
of community agencies unless the department has informed the commissioner that the department will adopt all provisions of
this chapter and the department demonstrates the ability to do so. All audits performed in accordance with the provisions
of this chapter and rules adopted pursuant to it must satisfy all department requirements.
[1995, c. 402, Pt. C, §2 (new).]
Section History:
PL 1995,
Ch. 402,
§C2
(NEW).
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
Title 5 - §1660-K. Emergency provision
Title 5: ADMINISTRATIVE PROCEDURES AND SERVICES
Part 4: FINANCE
Chapter 148-C: MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES ACT FOR COMMUNITY AGENCIES (HEADING: PL 1995, c. 402, Pt. C, @2 (new))
§1660-K. Emergency provision
The commissioner may utilize the risk pool provisions of section 1660-G for all audits not initiated or completed as of July
3, 1995.
[RR 1997, c. 2, §11 (cor).]
Section History:
PL 1995,
Ch. 402,
§C2
(NEW).
RR 1997,
Ch. 2,
§11
(COR).
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
Title 5 - §1660-L. Advisory Committee to the Commissioner
Title 5: ADMINISTRATIVE PROCEDURES AND SERVICES
Part 4: FINANCE
Chapter 148-C: MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES ACT FOR COMMUNITY AGENCIES (HEADING: PL 1995, c. 402, Pt. C, @2 (new))
§1660-L. Advisory Committee to the Commissioner
There is established the Advisory Committee to the Commissioner, referred to in this section as the "advisory committee."
The advisory committee must be appointed by the commissioner and consists of 7 members. Three members must represent the
Department of Health and Human Services. Three members must represent community agencies. One member must represent the
independent audit community. The chair must be elected by the committee from its members. All members of the advisory committee
serve without compensation or reimbursement for expenses. The advisory committee must prepare an annual written report to
the Legislature on the experience of the department with this chapter.
[RR 2003, c. 2, §5 (cor).]
Section History:
PL 1995,
Ch. 402,
§C2
(NEW).
PL 1997,
Ch. 393,
§A9
(AMD).
PL 2001,
Ch. 354,
§3
(AMD).
RR 2003,
Ch. 2,
§5
(COR).
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
Title 5 - §1660-M. Appeals
Title 5: ADMINISTRATIVE PROCEDURES AND SERVICES
Part 4: FINANCE
Chapter 148-C: MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES ACT FOR COMMUNITY AGENCIES (HEADING: PL 1995, c. 402, Pt. C, @2 (new))
§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.
[1995, c. 402, Pt. C, §2 (new).]
Section History:
PL 1995,
Ch. 402,
§C2
(NEW).
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
|
|
|
|
