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Use this guide to find the right report, understand audit findings, request an unpublished public record, report suspected fraud or waste, and contact the correct office without being sent through unrelated government pages.
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.
Office facts
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.
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.
- State financial records
- Federal-award compliance
- Internal financial controls
- County financial audits and reports
- Municipal audit requirements
- Certain recipients of State appropriations or grants
- 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
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.
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.
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. |
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.
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.
How to navigate the 524-page report without reading every page
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.
Understand a Maine audit finding before quoting it
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. |
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
Find a city or town audit
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.
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.
Before making a FOAA request
Micro steps for an effective request
State Auditor FOAA contact
Kristin Guerette
66 State House Station
Augusta, ME 04333-0066
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.
FOAA does not mean every request is free
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. |
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.”
Prepare these facts before reporting
What happens after submission
How to submit
Use the official fraud page and select the online complaint form.
Monday–Friday, 8 a.m.–4 p.m., except State holidays.
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.
The State Auditor is not always the office you need
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.
Chip Jones
Unorganized Territory budgets, expenditures, Municipal Cost Components and deorganization-related fiscal information.
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.
Contact the Maine Office of the State Auditor
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
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.

Khushboo Bobade is the editor and digital publisher of CountyAuditors.org. She oversees the research and editorial process for the website, ensuring that information about county auditor offices, property records, and government resources is accurate, verified, and easy for visitors to understand.
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.
Annual Tax Bill Estimator
OHIOApplies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.
Homestead Reduction Calculator
DTE 105A2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.
Owner-Occupancy & Non-Business Credits
DTE 105CEvery 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.
Conveyance Fee Calculator
ORC 322When 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.
CAUV Agricultural Savings
DTE 109Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).
Mill Rate Converter
Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.
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.
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.
BOR Appeal Savings
DTE 1A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.
BOR Deadline Countdown
MAR 31Ohio'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.
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.