{"data":{"id":"us-me/30-a-m.r.s.-5821","jurisdiction":"us-me","citation":"30-A M.R.S. §5821","heading":"Uniform accounting system","body":"Each municipality and each quasi-municipal corporation, including, but not limited to, various types of districts or corporations embracing a portion of a municipality, a single municipality or several municipalities not under the jurisdiction of the Public Utilities Commission, shall:\n1.  Accounting records.  Keep its accounting records in conformity with generally accepted principles of municipal accounting; and\n2.  Uniform classification.  Use a uniform classification for revenue, expenditures and balance sheet accounts.","path":["TITLE 30-A: MUNICIPALITIES AND COUNTIES","PART 2: MUNICIPALITIES","CHAPTER 223: MUNICIPAL FINANCES","SUBCHAPTER 8: ACCOUNTS AND AUDITS"],"source_url":"https://legislature.maine.gov/statutes/30-A/title30-Asec5821.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:36Z","sha256":"db0fce93da72833327d6c51b61596e35ad9ed364051e0564ede71830c4314fa9","source_id":"us-me","stale":false,"prev":"us-me/30-a-m.r.s.-5802","next":"us-me/30-a-m.r.s.-5822"},"notice":"GroundRules: Original legal text. Not legal advice."}