{"data":{"id":"us-me/5-m.r.s.-1660-g","jurisdiction":"us-me","citation":"5 M.R.S. §1660-G","heading":"Standard audit practices","body":"The commissioner shall adopt rules no later than 180 days after July 3, 1995 containing at least the following requirements for audit practices.\n1.  Federal requirement.  All federal audits prepared for agencies to which section 1660‑F, subsection 1, paragraphs A and B apply must be performed by qualified independent public accountants.  Agencies to which section 1660‑F, subsection 1, paragraphs A and B apply must obtain audits that satisfy the federal audit requirement.  Department auditors shall oversee these federal audit report submissions.\n2.  Department requirement.","path":["TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES","PART 4: FINANCE","CHAPTER 148-C: MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES ACT FOR COMMUNITY AGENCIES"],"source_url":"https://legislature.maine.gov/statutes/5/title5sec1660-G.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:22Z","sha256":"b64a7eee1ac70497f37e7c66506a88463c9c43b30b61157ec032c5a73fedb17e","source_id":"us-me","stale":false,"prev":"us-me/5-m.r.s.-1660-f","next":"us-me/5-m.r.s.-1660-h"},"notice":"GroundRules: Original legal text. Not legal advice."}