Maine Revised Statutes > Title 30-A > Part 1 > Chapter 3 > Subchapter 1 > Article 3-A – Aroostook County Finance Committee
Current as of: 2023 | Check for updates
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Other versions
| § 739 | Aroostook County finance committee |
| § 739-A | Finance committee organization |
| § 739-B | Budget procedures |
| § 739-C | Budget amendments |
| § 739-D | Filing of county budget |
Terms Used In Maine Revised Statutes > Title 30-A > Part 1 > Chapter 3 > Subchapter 1 > Article 3-A - Aroostook County Finance Committee
- 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. See Maine Revised Statutes Title 5 Sec. 1660-D
- agreement funding: means all agreement funds received by a community agency from the department. See Maine Revised Statutes Title 5 Sec. 1660-D
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Commission: means the Maine Land Use Planning Commission established under section 683?A. See Maine Revised Statutes Title 12 Sec. 8868
- Commissioner: means the Commissioner of Health and Human Services, who has responsibility for the administration of this chapter. See Maine Revised Statutes Title 5 Sec. 1660-D
- Community agency: means any public or private nonprofit organization, firm, individual, partnership or business corporation operated for profit that:
A. See Maine Revised Statutes Title 5 Sec. 1660-DCommunity agency fiscal year: means the fiscal year of a community agency commencing on or after July 1, 1995. See Maine Revised Statutes Title 5 Sec. 1660-D Contract: A legal written agreement that becomes binding when signed. Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name. county commissioners: means the county commissioners of Aroostook County. See Maine Revised Statutes Title 30-A Sec. 739 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. See Maine Revised Statutes Title 5 Sec. 1660-D 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. See Maine Revised Statutes Title 5 Sec. 1660-D Department review: means a review by the department of a community agency's submitted annual financial statement report. See Maine Revised Statutes Title 5 Sec. 1660-D 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. See Maine Revised Statutes Title 5 Sec. 1660-D Entitywide financial reporting: means financial statements and agreement supplemental schedules of a community agency prepared based on its fiscal year. See Maine Revised Statutes Title 5 Sec. 1660-D Federal audit: means an audit made pursuant to the federal Office of Management and Budget uniform guidance under Title 2 of the Code of Federal Regulations, Part 200 or any subsequent revisions. See Maine Revised Statutes Title 5 Sec. 1660-D Federal funds: means all federal funds received by a community agency and not just those agreements received from the department. See Maine Revised Statutes Title 5 Sec. 1660-D 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. 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. See Maine Revised Statutes Title 5 Sec. 1660-D Government auditing standards: means auditing standards promulgated by the Comptroller General of the United States that are applicable to financial audits. See Maine Revised Statutes Title 5 Sec. 1660-D Independent public accountant: means a person who complies with government auditing standards and who is one of the following:
A. See Maine Revised Statutes Title 5 Sec. 1660-DLiquidation harvesting: means the purchase of timberland followed by a harvest that removes most or all commercial value in standing timber, without regard for long-term forest management principles, and the subsequent sale or attempted resale of the harvested land within 5 years. See Maine Revised Statutes Title 12 Sec. 8868 Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants. Majority: when used in reference to age shall mean the age of 18 and over. See Maine Revised Statutes Title 1 Sec. 72 Municipality: includes cities, towns and plantations, except that "municipality" does not include plantations in Title 10, chapter 110, subchapter IV; or Title 30?A, Part 2. See Maine Revised Statutes Title 1 Sec. 72 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. See Maine Revised Statutes Title 5 Sec. 1660-D 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. See Maine Revised Statutes Title 5 Sec. 1660-D Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses. Public: means a municipal, county or other governmental body that is a political subdivision within the State. See Maine Revised Statutes Title 5 Sec. 1660-D Risk pool: means utilizing and assessing risk factors for determining the need for an examination of an agreement. See Maine Revised Statutes Title 5 Sec. 1660-D Social service: means any social services program funded in whole or in part through an agreement issued by the department. See Maine Revised Statutes Title 5 Sec. 1660-D Timber harvesting: means the cutting or removal of trees or forest products that when cut or removed are transported to a roundwood processing operation, as defined in section 8881, subsection 10. See Maine Revised Statutes Title 12 Sec. 8868 Timber harvesting activities: means timber harvesting, the construction and maintenance of roads used primarily for timber harvesting, the mining of gravel used for the construction and maintenance of roads used primarily for timber harvesting and other activities conducted to facilitate timber harvesting. See Maine Revised Statutes Title 12 Sec. 8868 United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72 Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72