Maine State Auditor: Reports, Public Records & Office Guide

Maine · State audits, findings, public records and fraud reporting

Find Audit Reports, Records & Office Help

The Maine Office of the State Auditor independently examines State financial records, federal-program compliance and internal controls. It also maintains major statewide audit reports and has statutory responsibilities involving county, municipal and Unorganized Territory finances.

Use this guide to find the right report, understand audit findings, request an unpublished public record, report suspected fraud or waste, and contact the correct office without being sent through unrelated government pages.

State Auditor does not mean property assessor. The Maine State Auditor audits government finances and compliance. The office does not determine the taxable value of your house, process your individual state tax refund or maintain every Maine agency’s public records.

Quick answer: what can you do here?

Use the Maine Office of the State Auditor when you need a State Single Audit, audit finding, county or municipal audit report, State Auditor public record, information about audit requirements, or a confidential report of suspected fraud, waste, inefficiency or abuse involving Maine State Government.

1 Find a published report Search the official audit collections before filing a records request.
2 Read the correct section Use the executive summary, findings and corrective-action sections.
3 Request missing records Use Maine FOAA for records the State Auditor actually maintains.
4 Report suspected fraud Use the Auditor’s fraud process when State resources are involved.

Office facts

State Auditor Matthew Dunlap, CIA
Main phone 207-624-6250
Fax 207-624-6273
Physical office 19 Union St., Suite 223-A, Augusta
Mail 66 State House Station
General hours 7:30 a.m.–4:00 p.m.
Latest Single Audit FY ended June 30, 2025
Federal expenditures $6.0 billion in FY2025
FOAA contact Kristin Guerette · 207-624-6272
Fraud hotline calls Monday–Friday, 8 a.m.–4 p.m.

The office homepage is the safest starting point for current notices. After you know whether you need a report, public record or fraud submission, use the specific process explained below rather than sending a broad inquiry.

Choose what you are trying to find

The quickest route depends on whether you need a published audit, a record that has not been published, a fraud complaint or another government office entirely.

Office responsibility

What the Maine State Auditor actually does

Maine law gives the Office of the State Auditor authority to examine State Government accounts and financial records, perform the statewide Single Audit, carry out statutory responsibilities involving counties and municipalities, review certain State-funded entities and report audit findings and recommendations.

Audit and assurance work
  • State financial records
  • Federal-award compliance
  • Internal financial controls
  • County financial audits and reports
  • Municipal audit requirements
  • Certain recipients of State appropriations or grants
Legislative and oversight work
  • Reports findings to the Legislature
  • Reports improper financial practices when identified
  • Conducts follow-up on material weaknesses and reportable conditions
  • Can assist the Legislature or Governor with financial investigations
  • Reviews aspects of State budgets and dedicated funds under statute
Important distinction: Maine law specifically separates auditing from the State’s accounting function. The State Controller maintains the State’s central accounting system and prepares financial reports; the State Auditor independently audits that financial information.

How the State Auditor is selected

Maine’s State Auditor is not elected in a statewide popular election. State law provides for election by joint ballot of the Maine Senate and House of Representatives, with a four-year term or service until a successor is elected and qualified. The office also has professional experience and certification requirements.

The official office currently identifies Matthew Dunlap, CIA as State Auditor.

Report finder

Find the right Maine audit report first

Do not file a public-record request for a report that is already available online. Match your question to the report collection below first.

Which official Maine audit collection should you use?
You need
Use this report collection
What it contains
Best search method
Statewide financial and federal compliance audit
Annual Single Audit
Financial statements, federal awards, internal-control findings, questioned costs and corrective actions.
Choose the fiscal year, then begin with the executive summary.
Management communication associated with the annual audit
Management Letters
Annual letters related to the Single Audit and ACFR.
Choose the appropriate year and report type.
Audit for a Maine county
County Annual Audit Reports
County, fiscal-year, filing-date and auditing-firm information with downloadable reports.
Find the county row and select the correct fiscal year.
Audit for a Maine city or town
Municipal Annual Audit Reports
Municipality, fiscal year, available audit date and auditing firm.
Search the municipality alphabetically and check the fiscal-year column.
Fraud or waste outcomes
Fraud Reports
Semiannual reports relating to complaints and investigations.
Choose the January–June or July–December period.
Special historical audit subject
Other Reports
Special reports involving particular programs, agencies or historical reviews.
Search by agency or subject rather than year alone.
Quality review of the audit office itself
Peer Reviews
Independent peer-review results required by Government Auditing Standards.
Open the latest three-year review.
Current report note: As of this review, the Annual Single Audit collection includes the 2025 Single Audit, while the separate Management Letters page currently lists 2024 as its newest displayed year. Do not assume the same latest year appears in every report collection.
Latest statewide audit

What the 2025 Maine Single Audit actually says

The latest published statewide Single Audit covers the fiscal year ended June 30, 2025 and was transmitted by State Auditor Matthew Dunlap on March 26, 2026.

$6.0B Federal financial assistance expended by Maine during FY2025.
13 Major federal programs included in the audit.
72% Share of FY2025 federal expenditures represented by those major programs.
Unmodified Opinion on Maine’s basic financial statements.
1 Financial-reporting internal-control deficiency classified as a material weakness.
9 Financial-reporting significant deficiencies identified.
19 Material weaknesses identified in internal control over federal-program compliance.
43 Additional significant deficiencies in internal control over compliance.

Ten major federal programs received qualified compliance opinions

The report states that material noncompliance resulted in qualified opinions for ten of the thirteen major programs tested. The remaining three major programs complied in all material respects with the applicable requirements tested.

STLT public-health or healthcare-crisis response activities
Adoption Assistance – Title IV-E
Child Nutrition Cluster
Disaster Grants – Public Assistance
Every Student Succeeds Act / Preschool Development Grants
Foster Care – Title IV-E
Medicaid Cluster
SNAP Cluster
Summer Electronic Benefit Transfer Program for Children
Temporary Assistance for Needy Families
A qualified audit opinion is not the same as saying an entire program is fraudulent. It means the auditors identified material noncompliance with requirements relevant to that major program. Read the individual finding, agency response and corrective-action plan before drawing a conclusion.

How to navigate the 524-page report without reading every page

2025 Single Audit reading map
Section
Use it when you need
What to look for
Executive Summary
The fastest statewide overview.
Opinions, major programs and headline internal-control results.
Basic Financial Statements
State assets, liabilities, activities, funds and accounting notes.
Independent opinion, statements, MD&A and notes.
Internal Control & Compliance
Auditor conclusions about financial and federal compliance controls.
Material weaknesses and significant deficiencies.
Schedule of Expenditures of Federal Awards
Federal-program expenditure amounts.
Federal department, assistance listing and expenditure totals.
Findings & Questioned Costs
The actual audit issues.
Finding number, agency, criteria, condition, cause, effect and questioned cost.
Corrective Action Plan
What State agencies say they will do.
Responsible agency, planned corrective steps and timing.
Prior Audit Findings
Whether older problems were resolved.
Prior-year finding status and corrective progress.

Once you know which section answers your question, open the official PDF and use your PDF viewer’s search function for the agency name, program name, Assistance Listing number or finding number.

Audit terminology made useful

Understand a Maine audit finding before quoting it

Common audit terms translated into practical meaning
Term
Plain-English meaning
What you should check next
Unmodified opinion
Auditors conclude the financial statements are fairly presented in all material respects under the applicable accounting framework.
Still read the findings; an unmodified financial opinion does not mean there were no control problems.
Qualified opinion
A specific material issue prevents an unmodified conclusion for the matter being audited.
Identify the exact program and compliance requirement affected.
Material weakness
A serious control deficiency creates a reasonable possibility that material error or noncompliance will not be prevented or detected and corrected timely.
Read the condition, cause, effect and corrective action.
Significant deficiency
Less severe than a material weakness but important enough to warrant attention by those responsible for governance.
Check whether the issue repeats from a prior year.
Questioned costs
Costs auditors question because of possible noncompliance, inadequate documentation or another audit issue.
Do not automatically call the amount fraud or a confirmed loss.
Corrective action
Management’s proposed response to the audit finding.
Compare it with the next year’s prior-finding status.
Research shortcut: When researching one agency, search the PDF first for the agency name, then record every finding number. Use those finding numbers to move between the findings section, corrective-action plan and prior-year status.
Local-government audit reports

Find a Maine county or municipal audit

The Office of the State Auditor maintains separate report indexes for Maine counties and municipalities. These pages are far more useful than a general web search because they organize reports by government, fiscal year and auditing firm.

Find a county audit

Open County Annual Audit Reports The table lists all Maine counties rather than requiring a keyword search.
Find the county row Confirm the fiscal-year-end month because not every county uses the same fiscal-year ending.
Choose the fiscal year A date in the year column links to the available audit report.
Check the auditing firm The table identifies the CPA or audit firm associated with the filing.
Do not assume a blank cell means no audit exists A report may not yet have been filed or posted. Contact the responsible county or State Auditor if needed.
New 2026 county rule: Beginning July 29, 2026, the State Auditor’s county-report page states that county audits must be forwarded to the Office of the State Auditor within 12 months after the close of the fiscal year.

Find a city or town audit

Open Municipal Annual Audit Reports The page provides an alphabetical municipality table.
Locate the municipality Make sure you are using the government name rather than a village, ZIP code or unincorporated place.
Read across the fiscal-year columns Select the available report for the exact year you need.
Record the auditing firm This is useful when asking about report issuance or a missing filing.

For municipal officials and CPA firms filing an audit

Maine’s State Auditor municipal-form page says auditors of municipalities and counties must submit a certified Governmental Audit Procedure form with a certified copy of the postaudit report within 30 days after completion of the postaudit under the applicable municipal filing law.

Complete the Governmental Audit Procedure form
Prepare the certified postaudit report
Convert the filing to PDF
Send the required documents within 30 days after completion
Use report.audit@maine.gov for the published electronic filing route
Keep confirmation of the submission
Freedom of Access Act

Request Maine State Auditor public records

Maine calls its open-records law the Freedom of Access Act (FOAA). FOAA is not the federal Freedom of Information Act, and there is no central Maine office that retrieves every State record.

Send the request to the agency that actually has the record. If you want DHHS records, Department of Labor records or State Controller records, asking the State Auditor merely because the Auditor audits those agencies is usually the wrong route.

Before making a FOAA request

Search the Annual Single Audit archive
Search county or municipal audit tables
Check management letters
Check fraud-report archives
Identify the exact agency that created or maintains the record
Write down a useful date range and subject

Micro steps for an effective request

Identify a specific record Ask for an identifiable document, correspondence set, audit work product that is legally public, contract, report or date-bounded record rather than “everything about” a broad subject.
Confirm the State Auditor is the custodian Use the statewide FOAA contact list when another agency may maintain the requested record.
Give a practical date range For example, specify fiscal year 2025 or January 1 through March 31 rather than “all years.”
Name the program, agency or report Include any finding number, audit title, federal program or other identifier you already know.
Ask for electronic records when suitable This can eliminate paper-copy and mailing costs.
Ask for a cost estimate before expensive work Narrow the request if the estimated search or redaction cost is greater than expected.
Save the acknowledgment Maine requires acknowledgment within five working days after a sufficiently described request reaches the office responsible for the record.
FOAA request wording “Under Maine’s Freedom of Access Act, I am requesting an electronic copy of [specific records] maintained by the Office of the State Auditor for [date range/fiscal year]. The subject is [agency/program/audit], and any known report or finding number is [number]. If fulfilling this request is expected to incur a fee, please provide a cost estimate before proceeding.”

State Auditor FOAA contact

Public access contact

Kristin Guerette

207-624-6272

Mailing address
Office of the State Auditor
66 State House Station
Augusta, ME 04333-0066
No mandatory request form

Maine FOAA does not require a request to use a special form or even to be submitted in writing.

Use the statewide FOAA contact list when you are unsure which Maine agency holds the records. Locate “Office of the State Auditor” for Auditor records or select the agency that actually maintains the information you need.

Cost and response rules

FOAA does not mean every request is free

Maine public-record timing and fee rules
Rule
Current Maine provision
What it means for you
Submitting a request
No initial FOAA submission fee.
You do not pay merely to ask for a public record.
Acknowledgment
Within 5 working days.
This is acknowledgment—not necessarily completion.
Production deadline
Within a reasonable period of time.
The office should provide a good-faith estimate rather than automatically produce everything in five days.
Inspecting records
Generally no inspection fee.
Charges can apply when records have to be compiled or converted first.
Black-and-white paper copies
Up to $0.10 per standard page.
Electronic delivery may avoid paper-copy costs.
First staff time
First 2 hours are free.
Narrow requests are more likely to stay inexpensive.
Additional staff time
Up to $25 per hour after the first two hours.
Search, retrieval, compilation and confidential-record redaction can create charges.
Estimate over $50
Requester must be informed before proceeding.
Use that point to narrow an overly broad request.
Estimate over $100
Advance payment may be required.
Ask whether narrower dates or record categories will reduce the cost.
Fee waiver
May be available for indigence or qualifying public-interest disclosure.
A waiver is discretionary rather than automatic.
Cost-control trick: Ask for a report index, existing export or narrow date range first. A targeted request is easier to process than asking staff to search years of correspondence for broad keywords.
Fraud, waste, inefficiency and abuse

Report suspected misuse of Maine State resources

The State Auditor maintains a referral process for suspected fraud, waste, inefficiency or abuse involving State Government. A useful complaint needs facts and evidence rather than only a conclusion that something “looks wrong.”

Anonymous and confidential are not the same thing. The Auditor says anonymous complaints are not investigated because staff may be unable to obtain enough corroborating information. You should identify yourself and provide contact information, but Maine law generally protects the complainant’s identity unless the complainant agrees in writing to disclosure.

Prepare these facts before reporting

Agency, office, bureau or program involved
Names and roles of relevant individuals
What allegedly occurred
Date or date range
Location
State funds, equipment or program involved
Estimated financial effect, if known
Contracts, invoices, messages or other supporting evidence
How you learned of the activity
Reliable contact information for follow-up

What happens after submission

Initial review Auditor staff determine whether the complaint contains adequate facts and falls within the office’s jurisdiction.
Financial or compliance review The office may investigate when sufficient evidence indicates fraud, illegal acts or significant State-resource waste within its jurisdiction.
Referral when another office should act Criminal matters may be referred to the Attorney General or a District Attorney. Performance or efficiency concerns may be referred to OPEGA.
Reporting Maine law requires reports concerning complaints and semiannual reporting on hotline activity while preserving statutorily confidential information.
The State Auditor does not have general enforcement power. An audit or investigation can document findings and make referrals, but criminal prosecution, employment discipline, repayment and other enforcement actions may belong to another authority.

How to submit

Online

Use the official fraud page and select the online complaint form.

Phone

207-624-6250

Monday–Friday, 8 a.m.–4 p.m., except State holidays.

Mail or fax

66 State House Station, Augusta, ME 04333-0066

Fax: 207-624-6273

Read the reporting guidelines before submitting. They explain the evidence the office needs, confidentiality, referrals and what the Auditor can and cannot investigate.

Avoid misdirected requests

The State Auditor is not always the office you need

You need your State tax refund Contact Maine Revenue Services. The State Auditor does not process individual income-tax returns or refunds.
You dispute the value of your house Start with the municipal assessor or the government responsible for assessment in that location, not the State Auditor.
You need the State’s accounting records or ACFR The Office of the State Controller prepares and maintains State accounting and financial-reporting information.
You need records from another State department Submit the FOAA request to that department’s public access contact.
You need independent program-performance evaluation OPEGA may be the relevant legislative oversight office depending on the subject.
You suspect criminal conduct The Auditor may refer appropriate financial matters, but immediate criminal or safety issues belong with the proper law-enforcement authority.
Fast routing rule: Ask, “Who possesses the record or has the legal authority to complete my requested action?” That question usually identifies the correct Maine office faster than searching only by the word “auditor.”
Unorganized Territory

State Auditor responsibilities beyond the Single Audit

Maine’s Office of the State Auditor also administers fiscal responsibilities involving the Unorganized Territory. The Fiscal Administrator reviews and analyzes budgets and expenditures of county and State agencies requesting Unorganized Territory funding and works with the annual Municipal Cost Components process.

Fiscal Administrator

Chip Jones

Harold.E.Jones@maine.gov

Phone

207-624-6250

Useful for

Unorganized Territory budgets, expenditures, Municipal Cost Components and deorganization-related fiscal information.

Quality assurance

Who checks the auditors?

Government Auditing Standards require external peer review. The State Auditor’s official peer-review page states that the office received a favorable opinion in a June 6, 2025 letter from the National Association of State Auditors, Comptrollers and Treasurers.

The review occurs every three years. Earlier published peer reviews include 2022 and 2019.

Why this matters: A peer review examines whether the audit organization’s system of quality control is suitably designed and operating under applicable professional requirements. It is different from the State’s annual Single Audit.
Phone, mail and visit planning

Contact the Maine Office of the State Auditor

Maine State Auditor contact details
Contact item
Current published information
When to use it
Physical office
19 Union Street, Suite 223-A, Augusta, ME 04330
In-person office location. Confirm the visit before traveling for a specialized records or audit question.
Mailing address
66 State House Station, Augusta, ME 04333-0066
Official correspondence and mailed fraud materials.
Main phone
General State Auditor questions and office routing.
Fax
When the relevant Auditor procedure specifically accepts faxed material.
General business hours
7:30 a.m.–4:00 p.m.
Published general office schedule.
Fraud telephone hours
Monday–Friday, 8 a.m.–4 p.m., except State holidays
Telephone fraud, waste, inefficiency or abuse reports.
FOAA public-access contact
Kristin Guerette · 207-624-6272
Public-record requests concerning records held by the Office of the State Auditor.

Prepare before calling

Exact report or record title
Fiscal year
State agency or municipality
Finding number, if available
Specific question you need answered
Whether you need a public record, explanation or filing instruction
Office call script “I am looking for [audit report/public record/municipal filing information] involving [agency, county or municipality] for fiscal year [year]. I have already checked the published report pages. Can you confirm which report, staff contact or FOAA process I should use next?”
Ten practical answers

Maine State Auditor FAQs

Who is the Maine State Auditor?

Matthew Dunlap, CIA, is listed by the Maine Office of the State Auditor as the State Auditor. Maine law provides that the State Auditor is elected by joint ballot of the Legislature and serves a four-year term or until a successor is elected and qualified.

What does the Maine State Auditor do?

The Office of the State Auditor independently audits state financial records, conducts Maine’s annual Single Audit, has statutory responsibilities involving county and municipal audits, reviews certain state-funded entities and reports audit findings and recommendations.

Where can I find Maine State Audit reports?

Use the Office of the State Auditor’s official report pages. The Annual Single Audit page contains statewide Single Audit reports, while separate pages contain management letters, municipal reports, county reports, fraud reports and other special reports.

What is the latest Maine Single Audit?

As of August 7, 2026, the Office of the State Auditor publishes the State of Maine Single Audit Report for the fiscal year ended June 30, 2025. It was transmitted March 26, 2026.

How do I request public records from the Maine State Auditor?

First check whether the report is already published. For records held by the Office of the State Auditor that are not online, submit a sufficiently specific Maine Freedom of Access Act request. Maine does not require a special FOAA form or require the request to be in writing.

How long does a Maine FOAA public-record request take?

The agency must acknowledge a sufficiently described public-record request within five working days. That is not a five-day production deadline. Records must be provided within a reasonable period, and the agency provides a good-faith estimate of the time required.

How much can a Maine public-record request cost?

There is no initial FOAA request fee. Standard black-and-white copies may cost up to 10 cents per page. The first two hours of staff search, retrieval, compilation and redaction time are free, after which the agency may charge up to $25 per hour. Additional conversion, storage and mailing costs may apply.

Can I anonymously report fraud to the Maine State Auditor?

The Office of the State Auditor says it does not investigate anonymous complaints. A complainant should provide a name and contact information, but Maine law generally allows the State Auditor to keep the complainant’s identity confidential unless the complainant agrees in writing to disclosure.

Does the Maine State Auditor handle property assessments or state tax refunds?

No. The State Auditor audits government finances and compliance. Local property assessment questions normally belong with the appropriate municipal assessing office, while individual Maine tax return and refund matters belong with Maine Revenue Services.

What is the Maine State Auditor phone number and address?

The Office of the State Auditor lists 207-624-6250 as its main phone number. Its physical office is at 19 Union Street, Suite 223-A, Augusta, Maine 04330. Its mailing address is 66 State House Station, Augusta, Maine 04333-0066.

Information checked August 7, 2026: Current State Auditor identity, office location, contact numbers, business hours, statutory duties, FY2025 Single Audit results, county and municipal audit pages, 2026 county filing change, municipal filing instructions, FOAA contact and fee rules, fraud-reporting procedures, confidentiality rules, Unorganized Territory responsibilities and peer-review information were checked against official Maine government and Maine Legislature sources.
Ohio Auditor Tools · Tax Year 2026

10 Ohio Property Tax Calculators & Auditor Tools

Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.

Homestead: $29,000 Enhanced Vet: $58,000 OAGI limit: $41,000 Assessment: 35% of market BOR filing: Free · DTE 1

Annual Tax Bill Estimator

OHIO

Applies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.

Pick a county tier and enter your market value.

Homestead Reduction Calculator

DTE 105A

2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.

Pick your situation and enter your home value.

Owner-Occupancy & Non-Business Credits

DTE 105C

Every Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.

Enter your annual tax to see both credit amounts.

Conveyance Fee Calculator

ORC 322

When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.

Enter sale price and pick your county rate.

CAUV Agricultural Savings

DTE 109

Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).

Enter both market and CAUV values to see savings.

Mill Rate Converter

Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.

Enter a rate to see all three forms.

Parcel Number Cleaner

Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.

Paste any Ohio county parcel to format it.

35% Ratio Sanity Check

Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.

Enter both values to compare against Ohio's 35% target.

BOR Appeal Savings

DTE 1

A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.

Enter your tax bill and reduction estimate.

BOR Deadline Countdown

MAR 31

Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.

Set your deadline to start the countdown.

Verify with the official Ohio source

These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:

Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.

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