Maine Revised Statutes Title 30-A Sec. 1908 – Annual audit
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Maine Revised Statutes Title 30-A Sec. 1908
- board of directors: means the directors of the jail authority. See Maine Revised Statutes Title 30-A Sec. 1802
- County: means either Lincoln County or Sagadahoc County, and "counties" means both Lincoln County and Sagadahoc County. See Maine Revised Statutes Title 30-A Sec. 1802
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- jail: means any land area, structure, location or equipment, or combination of them, used for the confinement of prisoners. See Maine Revised Statutes Title 30-A Sec. 1802
- jail authority: means the authority formed under this chapter and Title 13, chapter 81. See Maine Revised Statutes Title 30-A Sec. 1802
- Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
Each year an audit must be made of the accounts of the jail authority, and for this purpose authorized agents of a certified public accounting firm appointed by the directors have access to all necessary papers, books and records. Upon the completion of each audit, a report must be made to the chair of the jail authority board of directors and a copy must be sent to the commissioners of each county. The audit must be completed within 60 days of the end of the authority’s fiscal year. [PL 2003, c. 228, §1 (NEW).]
SECTION HISTORY
PL 2003, c. 228, §1 (NEW).