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Office of the State Auditor

 Record Group
Identifier: US-MeSA-27

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

Biographical / Historical

PURPOSE: 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. This office conducts its financial and compliance audits for all State agencies subject to the Single Audit Act Amendments of 1996, 31 United States Code, Section 7501-7507 (1998) and in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. This office is also authorized to review departmental budgets and capital programs for better and efficient management of State Government, to serve as a staff agency to the Legislature and the Governor in making investigations of the State's finances, and to ensure that an annual audit is performed of the municipal cost component and the Unorganized Territory Education and Services Fund. In addition, this office was authorized by the Maine Legislature to establish a fraud hotline to improve efficiency and eliminate waste in state government by encouraging state employees and citizens of our State to report incidents of suspected fraud, waste, inefficiency or abuse to the State Auditor for further investigation.

The State Auditor is required to prepare and publish an annual report and to notify the Governor and Legislature immediately of any improper transactions, unacceptable practices in keeping accounts or handling funds, or any other improper practice of financial administration. The State Auditor has access to all information required to perform the above duties including confidential records that this office protects as provided by law.

ORGANIZATION: 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 who examined all accounts and demands against the State, including all matters requiring payment from the State Treasury.

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 January, 1945, the position of Deputy Auditor was established. In 1987, this office assumed responsibility for conducting the State of Maine's annual Single Audit in accordance with the Single Audit Act. The audit is conducted in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

In 1992 the position of Fiscal Administrator of the Unorganized Territory was officially added following the office's performance of this function for several years. The Office is headed by the State Auditor who is responsible for the overall executive management of the Office and receives support from staff who carry out the duties and responsibilities outlined in Title 5 MRSA Sec.241.

On October 9, 2013 the name of the Department of Audit changed to the Office ofthe State Auditor. This change is consistent with Public Law Chapter 16 of the 126th Legislature.

Maine State Government Annual Report 2013-2014

Extent

11.0 Linear Feet (11 containers)

Language of Materials

English

State Agency Schedules

http://www.maine.gov/sos/arc/records/state/schedules_audit_sept2016.pdf
Status
Completed
Language of description
English
Script of description
Latin

Repository Details

Part of the Maine State Archives Repository

Contact:
84 State House Station
Augusta Maine 04333
207-287-5790