Office of the State Auditor

Record Group

Identifier: US-MeSA-27

Staff Only

Scope and Contents

The Maine State Archives (MSA) collects and holds the permanent historical records of the Maine State Government. MSA was created in 1965. By 1971, MSA housed the historical records that had been held by the Secretary of State, Legislature, Courts and Executive Departments. This included records from defunct agencies.

With the implementation of a records management system, groups of records were identified as having permanent historical value and were sent to the Archives after a designated period of time. These included Commissioner/Executive correspondence, meeting minutes from Boards and Commissions, as well as department-specific records.

Dates

1883 -

Creator

Office of the State Auditor (Organization)
Committee to Examine Accounts of the State Treasurer (Organization)

Biographical / Historical

The Office of the State Auditor originated in 1883 with the establishment of a three-member Committee to examine accounts of the State Treasurer. In 1907, the Committee was replaced by a State Auditor. In 1931, the Department of Audit was created under the administrative direction of the State Auditor who is elected by joint ballot of the Legislature for a term of four years. In 1987, this office assumed responsibility for conducting the State of Maine's annual Single Audit in accordance with the Single Audit Act. In 1992 the position of Fiscal Administrator of the Unorganized Territory was officially added. On October 9, 2013 the name of the Department of Audit changed to the Office of the State Auditor.

The Office of the State Auditor has the authority to audit all accounts and other financial records of State Government and its departments or agencies, including the judiciary, with the exception of the Governor's Expense Account. It has the authority to audit counties, municipalities, and any organization, institution or other entity receiving or requesting an appropriation or grant from State Government. The State Auditor is required to publish an annual report.