United States — Maine Act or statute

United States — Maine legislation

Maine Revised Statutes, Title 20-A, § 3804: Audit, 2017

An education service center must follow generally accepted accounting principles, hire an external auditor each year, and submit the audit to its members and the department.

accountingcomplianceexternal auditfinancial reporting

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01

Purpose and legislative effect

“An education service center must follow generally accepted accounting principles, hire an external auditor each year, and submit the audit to its members and the department.”

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    Enacted 2017 · Source version 1 Oct 2025. The date shown identifies this source expression and should not be treated as proof that no later change exists.

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Audit

An education service center must follow generally accepted accounting principles, hire an external auditor each year, and submit the audit to its members and the department.

Section 3804

04

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Source record from legislature.maine.gov · Enacted 2017 · Source version 1 Oct 2025

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Provision
§ 3804AuditProvision

An education service center must follow generally accepted accounting principles, hire an external auditor each year, and submit the audit to its members and the department.

An education service center shall adhere to generally accepted accounting principles and shall annually engage an external auditor to do an independent audit of the education service center's finances. The education service center shall submit the audit to its members and to the department. The audit must be conducted in the same manner as a school administrative unit audit in accordance with chapter 221, subchapter 2. An education service center under the fiscal authority of a school administrative unit may be included in the audit of that school administrative unit and is not required to file an additional audit under this section. [PL 2025, c. 112, §6 (AMD).]
Section 3804Verify source

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  • 1 Oct 2025 · currentEnglish

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