Effective May 11, 2015, MaineCare providers must access the Maine Integrated Health Management System (MIHMS) at the following link  https://mainecare.maine.gov/Default.aspx to register for Electronic Funds Transfer (EFT).  EFT Registration For MaineCare providers is now only available as part of Provider Enrollment or Provider Maintenance on the MIHMS Portal.

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This section is intended for State of Maine employees who are required to travel. The State Controller is required, with the approval of the Commissioner of Administrative & Financial Services, to establish policies for travel expense reimbursements. 

All Travel Forms can be located on the Forms page of this website under the heading "Travel".

• Looking for travel policy? Please see Chapter 10 of the SAAM Manual.
• Looking for the mileage rate? Please see Mileage & Other Information. 
• Looking for per diem and lodging rates? Please see General Services Administration.
• Looking for maps? Please see Travel Resources page of this section.
• Looking for an expense or advance form? Please see Forms page.
• Have a question? Try our FAQ section for commonly asked questions.

State of Maine government is involved in a large number of diverse activities, spread out over a large geographic area. The State is responsible for government functions that must continue because they are essential to an orderly and reasonably safe society. Any level of loss can become significant, especially when those losses compromise the State's ability to carry out its organizational missions.

This is where Risk Management comes in. The risk management process is a specialized version of traditional problem solving. It addresses the set of business asset management that deal with losses and exposures to loss.

Who are we?

We are insurance, claims and loss control professionals. We pride ourselves on integrity, innovation, dedication to protection of lives and property, and good stewardship of the State's assets. We are committed to providing high-quality insurance, loss control and claims services to all state agencies, the State's higher educational institutions and some quasi-state agencies all at the lowest possible cost. This website will provide you with access to some of our services. Please check our site often, as we intend to keep it current and useful.

Need to contact us? Call 1-800-525-1252 or 287-3351

Risk Management Insures:

Examines and audits all State payrolls; reviews and reconciles all payroll deduction accounts; coordinates with insurance and deferred compensation carriers; processes all garnishments and all court ordered payments; and processes all special payroll payments to employees and all retroactive payments. In an ongoing effort to provide timely information on central payroll and personnel issues, this site will highlight topics that are useful in State Departments day-to-day payroll and personnel operations.

All Payroll Forms can be found on the Forms page of this website.

*PLEASE NOTE: IRS Withholding Tables Frequently Asked Questions

Upcoming Holiday Processing Schedules 2026

Cycle A - Payroll schedule for the September 16 pay date 

• Friday, September 4
  • Time entry Open 9 a.m. Cycle B
  • Off Cycle Check Processing by 9 a.m. Cycle A
  • ALL Time must be submitted by end of day
• Saturday, September 5
  • If working Saturday, submit time by EOD Saturday
• Monday, September 7
  • Holiday - Labor Day
• Tuesday, September 8 
  • Supervisor time approvals completed by noon
  • EIBs, Retros: Must be submitted by Deadline 2 p.m. 
• Wednesday, September 9
  • Time entry is locked by 2 p.m.
• Thursday, September 10
  • OSC Completes Payroll

Reviews statewide and agency level internal controls to manage risk of loss or misuse of assets, risk of inaccurate financial reporting and risk of non-compliance with applicable laws and regulations. Assists in the implementation of the internal control law (5 MRSA, §1541,sub-§10-A) and continued monitoring of compliance with this law. All findings resulting from external audits are followed up by this division to ensure that appropriate corrective action has been planned and implemented. The division performs information system audits on State systems that have direct effect or influence on the risks mentioned above. The division also pursues issues of potential financial impropriety and associated internal control implications.

The Financial Reporting & Analysis Division welcomes you to our website, which provides information for citizens, financial analysts, investors and State of Maine employees. We invite you to explore and make use of the information available on our website. The Financial Reporting & Analysis Division prepares and distributes numerous financial reports, including:

• Maine's Annual Comprehensive Financial Report, which is prepared in accordance with generally accepted accounting principles (GAAP);
• Maine's Schedule of Expenditures of Financial Awards (SEFA), which is prepared in accordance with the United States Office of Management & Budget (OMB) Uniform Guidance;
• The State's Monthly Undedicated Revenue Reports for the General and Highway Funds; and,
• Selected budgetary financial information, prepared on the State's modified cash basis of accounting.

This Division is responsible for coordinating the annual financial closing process with all State agencies and Component Units; coordinating the annual financial audit and Statewide Single Audit with the State Auditor. This Division also coordinates reporting governmental capital assets, as well as trust and proprietary fund assets.

Members of our staff act as Agency Liaisons to provide technical assistance, training and information to CFO's and other financial personnel statewide. Our continuing goal is to help State agencies develop sound internal controls, properly record financial transactions, and comply with all applicable laws and rules relating to financial matters.

The State of Maine has been awarded the Government Finance Officers Association's (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the FY24 Annual Comprehensive Financial Report marking the 18th consecutive year of recognition.

We are committed to providing comprehensive and useful financial information for the State of Maine. We hope you will find the information and services available on the website informative and useful. If you have suggestions or comments regarding the website, please send your comments to us at: financialreporting@maine.gov.

The ERP (Enterprise Resource Planning) Business Operations division is responsible for the day-to-day business operations and functional development and support of the Controller’s Office enterprise systems, including the Advantage Financial System and Data Warehouse Systems. The Division is also responsible for researching and analyzing business needs, formulating and defining scope, objectives and enhancements to existing OSC systems to meet the business needs of all departments using those enterprise systems.

**Documents are supplied in PDF format and require the free Acrobat Reader for viewing or printing. If you need an alternate format, please contact us via email or phone (207-626-8420).

Contact Codes

A contact code is a 3 or 4 digit code generated from Advantage that represents an individual as a point of contact.

Reporting Units

A reporting unit is way to classify or break down transactions within an appropriation. These codes are determined by each department and used for more specific reporting. A new unit is created by the Controller's Office per a request from a department.

Requests are filtered through Coordinators who supply the forms to OSC. Please see the following list for your coordinator:
Agency Reporting Unit Request Coordinators

Unit Request Information

• A unit request must be received by OSC no later than 2:30PM in order to be entered for next business day. Any request received after 2:30PM will be processed in two business days.
• Once a unit has been inactivated, it will not not be reactivated.This must be an absolute last resort.
• Units require justification and reconciliation to be inactivated.
• Units are inactivated at the Sub-unit level as many units may roll up to multiple appropriations. Inactivating at the Sub-unit level allows for more flexibility in reporting.
• Unit names are not recommended to be changed. They may be revised for typo errors or as long as the reporting procedure for audit purposes remains identical.
  • For example, if a unit name has been called "Licenses" and has historical expense data attached to it, changing the name to "Storage" would be unacceptable.

Advantage Reporting Unit Request Form - See Forms page: Accounting #2 & #3.

The process to write off an uncollectable debt in which all attempts and due diligence has been performed unsuccessfully.

See below memo for more details.

**Documents are supplied in PDF format and require the free Acrobat Reader for viewing or printing. If you need an alternate format, please contact us via email or phone (207-626-8420).

Aging is the process in which accounts receivables are aged and reserved by percentage depending on the length of time the receivable for goods/services has been outstanding; i.e Current (0%), 90 days (25%), 6 months (50%)or a year 100%).

Each year by the end of March, a list of a department's receivable accounts must be gathered, compared to the B915 report and submitted to the Controller's Office. The B915 report can be found in DocuWare under "B9151". This report is at an appropriation level. To gather a list at the reporting unit level (which is preferable), the department can either request a list from the Controller's Office or query the financial data warehouse.

At the time of the aging request, any department that has items that are at 100% uncollectible for more than one year must have already been submitted for charge off; otherwise the charge off amount must wait for the charge off period the following year. Please see the Charge Off tab for more information.

**Documents are supplied in PDF format and require the free Acrobat Reader for viewing or printing. If you need an alternate format, please contact us via email or phone (207-626-8420).