Maine Revised Statutes Title 5 Sec. 1660-I – Responsibilities of parties
Current as of: 2023 | Check for updates
|
Other versions
The responsibilities of the parties under this chapter are as follows. [PL 1995, c. 402, Pt. C, §2 (NEW).]
1. Community agency. A community agency shall:
A. Design and operate an internal control system reasonably sufficient to ensure that the community agency meets acceptable standards in the areas of financial reporting reliability, operating efficiency and effectiveness and compliance with applicable laws and regulations. [PL 2005, c. 519, Pt. SS, §5 (RPR).]
B. Prepare and submit financial reports as required by the department’s social services agreements and, if applicable, annual entity financial statements and agreement supplemental schedules in accordance with department rules; and [PL 2005, c. 519, Pt. SS, §6 (AMD).]
C. Meet the federal and department audit requirement. [PL 1995, c. 402, Pt. C, §2 (NEW).]
[PL 2005, c. 519, Pt. SS, §§5, 6 (AMD).]
Terms Used In Maine Revised Statutes Title 5 Sec. 1660-I
- 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
- 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-DDepartment: 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 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-DPublic: 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
2. Department. The department shall:
A. Adopt rules consistent with the provisions of Title 22, section 41?B 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; [PL 2005, c. 588, §1 (AMD).]
B. Provide community agencies the necessary training concerning the requirements of this chapter; [PL 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; [PL 1995, c. 402, Pt. C, §2 (NEW).]
D. Review state audit reports performed for the department by qualified independent public accountants; [PL 1995, c. 402, Pt. C, §2 (NEW).]
E. Review community agency financial reports required by the department’s social services agreements and determine the need for department examination; and [PL 2005, c. 519, Pt. SS, §7 (AMD).]
F. [PL 2005, c. 519, Pt. SS, §8 (RP).]
G. Provide technical advice and act as a liaison between all interested parties. [PL 1995, c. 402, Pt. C, §2 (NEW).]
[PL 2005, c. 519, Pt. SS, §§7, 8 (AMD); PL 2005, c. 588, §1 (AMD).]
3. Other.
[PL 2005, c. 519, Pt. SS, §9 (RP).]
SECTION HISTORY
PL 1995, c. 402, §C2 (NEW). PL 2005, c. 519, §§SS5-9 (AMD). PL 2005, c. 588, §1 (AMD).