Maine allows county audit deadline exceptions for unusual circumstances

The State Auditor may grant exceptions to the deadline for sending completed county audits. The exception concerns the requirement to send completed county audits to the Office of the State Auditor within 12 months of the fiscal year's end. The State Auditor must determine that unusual circumstances justify an exception. The 60-day deadline for making a request and decision public starts when the office receives the exception request.

Counties must have their accounts audited annually. The Office of the State Auditor must review submitted audits for completeness and post them on its public website. Each audit covers the county's last complete fiscal year. The public audit includes its accompanying letter to county management. The State Auditor or a certified public accountant chosen by county commissioners must perform the audit using accepted standards for government accounts. The State Auditor may excuse the deadline for sending a completed audit when unusual circumstances justify it. The 12-month delivery deadline applies to audits by certified public accountants. The 30-day posting deadline starts when the Office of the State Auditor receives the audit.