An Act To Change the Name of the Department of Audit

Sec. 1. 5 MRSA §241, first ¶,  as amended by PL 1973, c. 792, §1, is further amended to read:

The State Auditor shall be is the head of the Department of Audit, as heretofore established Office of the State Auditor. He shall The State Auditor must be a certified public accountant or a college graduate with not less than 6 years of experience as a professional accountant or auditor, including not less than 5 years of auditing experience, of which not less than 4 years shall must have been in a supervisory capacity. He shall The State Auditor must be elected by the Legislature by a joint ballot of the Senators and Representatives in convention and shall hold holds office for a term of 4 years or until his a successor is elected and qualified. He The State Auditor shall exercise such powers and perform such duties as are set forth in this chapter. In case the office of State Auditor shall become becomes vacant during a period when the Legislature is not in session, the appointment of a person to fill such vacancy shall must be made immediately by the President of the Senate or if that office be is vacant, by the Speaker of the House, said and the person to hold appointed holds that office until such time as the Legislature shall meet meets in regular or special session, and either confirm the appointment of said the person or choose chooses another person to fill the office during the unexpired term.

Sec. 2. 5 MRSA §242,  as amended by PL 1987, c. 802, §§1 and 2, is further amended to read:

§ 242. Organization; deputy

The Department of Audit shall Office of the State Auditor must be organized in the manner the State Auditor may deem considers best suited to the accomplishment of its functions. It shall The office may have such those auditors, assistants and employees as the State Auditor may require, but they shall be are subject to the Civil Service Law.

Any person elected to the position of State Auditor or any person permanently employed by the Department of Audit Office of the State Auditor as deputy auditor, director of audits or assistant director of audits must be currently qualified as or have successfully completed or passed the examination for a certified public accountant, public accountant or certified internal auditor. Persons not so qualified may be employed in these audit supervisory positions on a temporary basis not to exceed 9 months.

In the event of a vacancy in the office of State Auditor because of death, resignation, removal or other cause, the deputy auditor shall perform the duties of the office until a State Auditor has been appointed in conformity with section 241 , and has been duly qualified. In the event of absence or disability of the State Auditor, the deputy auditor shall likewise perform the duties of the office during his the State Auditor's absence.

Sec. 3. 5 MRSA §243, first ¶,  as amended by PL 1999, c. 208, §1, is further amended to read:

The Department of Audit Office of the State Auditor has authority:

Sec. 4. 5 MRSA §243, sub-§3,  as amended by PL 1999, c. 208, §1, is further amended to read:

Sec. 5. 5 MRSA §243-B,  as corrected by RR 2011, c. 1, §3, is amended to read:

§ 243-B. Report regarding discrepancies

If in the course of any audit of a state department or agency the Department of Audit Office of the State Auditor finds significant discrepancies in the financial records of that state department or agency, the State Auditor shall report, in person, to the joint standing committee of the Legislature that has jurisdiction over that state department or agency within 60 days of the audit findings and the joint standing committees of the Legislature having jurisdiction over appropriations and financial affairs and state and local government matters. If the Legislature is not in session during that 60 days, the State Auditor may report in writing to those committees.

Sec. 6. 5 MRSA §244-C, sub-§1, ¶B,  as enacted by PL 1997, c. 703, §1, is amended to read:

Sec. 7. 5 MRSA §244-C, sub-§3, ¶D,  as enacted by PL 1997, c. 703, §1, is amended to read:

Sec. 8. 5 MRSA §246, sub-§1,  as amended by PL 1985, c. 785, Pt. B, §13, is further amended to read:

Sec. 9. Maine Revised Statutes headnote amended; revision clause. In the Maine Revised Statutes, Title 5, chapter 11, in the chapter headnote, the words "department of audit" are amended to read "office of the state auditor" and the Revisor of Statutes shall implement this revision when updating, publishing or republishing the statutes.

Sec. 10. Maine Revised Statutes amended; revision clause. Wherever in the Maine Revised Statutes the words "Department of Audit" appear or reference is made to that department, they are amended to read or mean, "Office of the State Auditor," and the Revisor of Statutes shall implement this revision when updating, publishing or republishing the statutes.