Annual Audit Reports

Clarification of Title 30-A Chapter  223 Section 5823

The intent of Title 30-A Chapter 223 Section 5823 is to document in Maine State law, that government auditing standards promulgated by the U.S. Government Accountability Office must be used when required by the U.S. government, or when required by an authority other than Maine’s Office of the State Auditor.

 

The following reports are available for download in PDF. You will need the free Adobe Acrobat Reader to view and print them.

In some cases, the associated management letter can only be obtained by directly contacting the Office of the State Auditor at 624-6286.

Municipality	Fiscal Year Ended	2018	2017	2016	2015	2014	Auditing Firm
ABBOT	JAN	05-29-2018	06-14-2017	08-26-2016	06-02-2015	06-12-2014	Foster & Company, LLP
ACTON	JUN			02-23-2017	03-22-2016	02-19-2015	RHR Smith & Company, CPA's
ADDISON	JAN	05-30-2018	06-14-2017	06-13-2016	06-08-2015	06-10-2014	James W. Wadman, CPA
ALBION	JAN		03-26-2018	03-26-2018	03-27-2015	04-23-2014	Keel J. Hood, CPA
ALEXANDER	JUN		12-06-2017	05-03-2017	02-04-2016	01-30-2015	James W. Wadman, CPA
ALFRED	DEC			03-03-17	02-18-2016	02-09-2015	Purdy Powers & Company
ALLAGASH	JAN						Keel J. Hood, CPA
ALNA	JAN	06-18-18	05-02-2017	03-05-2016	03-31-2015	03-10-2014	Maine Municipal Audit Services, PA
ALTON	FEB		03-05-2018	02-27-2017	03-07-2016	06-02-2014	Roy & Associates, CPA's, PA
AMHERST	JUN			02-14-2017	11-20-2015	09-29-2014	James W. Wadman, CPA
AMITY	JAN		02-15-2018	11-22-2016	10-30-2015	07-17-2014	Davis Gates & Alward CPA's
ANDOVER	DEC		03-27-2018	03-18-2017	03-02-2016	02-13-2015	Smith & Associates, CPAs
ANSON	DEC		01-31-2018	03-03-2017		04-09-2015	Purdy Powers & Company
APPLETON	JUN					11-25-14	William H. Brewer, CPA & Company
ARROWSIC	JUN		11-10-2017	11-11-2016	11-19-2015	12-18-2014	Purdy Powers & Company
ARUNDEL	JUN		12-08-17	11-30-16	12-28-15	10-10-14	Smith & Associates, CPAs
ASHLAND	DEC		2-15-18	2-17-17	2/15/2016	02-27-15	Felch & Company, LLC
ATHENS	DEC		7-18-18	10-20-17	1-25-17	12-09-16	Brantner, Thibodeau & Associates
ATKINSON	JAN		08-23-17	01-18-17		05-19-14	Haverlock, Estey & Curran
AUBURN	JUN		02-19-18	1-06-17	12-16-15	12-04-14	Runyon, Kersteen, Ouelette, CPA, PA
AUGUSTA	JUN		11-21-17	11-14-16	10/12/2015	11-12-14	Runyon, Kersteen, Ouelette, CPA, PA
AURORA	JUN			08-01-17	08-23-16	08-22-16	James W. Wadman, CPA
AVON	DEC		2-26-18	2-9-17	2/9/2016	03-23-15	Maine Municipal Audit Services, PA
BAILEYVILLE	JUN		12-04-17	4-27-17	01-09-15	05-13-15	Runyon Kersteen Ouellette
BALDWIN	DEC			08-24-17	2-27-17	3/22/2016	RHR Smith & Company, CPA's
BANCROFT	JUN				12-03-15	2-11-15	Hollingsworth & Associates, CPA, PA
BANGOR	JUN		2-19-18		12-31-15	2-20-15	Runyon, Kersteen, Ouelette, CPA, PA
BAR HARBOR	JUN		12-06-17	12-27-16	12-23-15	1/12/15	James W. Wadman, CPA
BARING PLT.	FEB			2-23-17	09-08-16	04-07-15	RHR Smith & Company, CPA's
BATH	JUN			10-20-17	3/22/2016	2-20-15	RHR Smith & Company, CPA's
BEALS	DEC			3-14-17	06-13-16	04-06-15	James W. Wadman, CPA
BEAVER COVE	JUN		10-18-17	12-22-16	11-24-15	11-25-14	Foster & Company LLP
BEDDINGTON	DEC		02-23-18	2-28-17	2/26/2016	2/27/15	James W. Wadman, CPA
BELFAST	JUN		3-26-18	3-7-17	6-20-16	04-09-15	CH Dorr & Company
BELGRADE	DEC			10-20-17		03-31-15	RHR Smith & Company, CPAs
BELMONT	DEC		3-20-18			03-31-15	Maine Municipal Audit Services, PA
BENTON	DEC					03-27-15	Keel J. Hood, CPA
BERWICK	JUN			02-23-2017	03-22-2016	02-20-2015	RHR Smith & Company, CPA's
BETHEL	JUN					12-30-14	Keel J. Hood, CPA
BIDDEFORD	JUN		02-19-18	1-06-17	11-05-15	11-11-14	Runyon, Kersteen, Ouelette, CPA, PA
BINGHAM	JAN					11-25-14	Keel J. Hood, CPA
BLAINE	JAN	03-07-2018	03-23-2017	03-07-2016	09-04-2015	03-10-2014	Felch & Company, LLC
BLUE HILL	DEC			11-30-17	11-07-16	08-14-15	James W. Wadman, CPA
BOOTHBAY	JUN		08-25-2017	09-01-2016	08-13-2018	10-08-2014	Berry Talbot Royer
BOOTHBAY HARBOR	JUN	08-15-18	07-31-17	10-11-16	11-04-15	09-16-14	William H. Brewer, CPA & Company
BOWDOIN	DEC		5-1-18	2-4-17	1/29/2016	2-9-15	Purdy Powers & Company
BOWDOINHAM	JUN		08-01-2018		09-23-15	11-26-14	Smith & Associates, CPA's
BOWERBANK	JUN		12-04-17	12-01-16	2/2/2016	2-11-15	Hollingsworth & Associates, CPA, PA
BRADFORD	DEC		3-7-18	3-6-17	3/9/2016	07-10-15	Hollingsworth & Associates, CPA,PA
BRADLEY	JUN		11-06-17	10-14-16	09-11-15	08-21-14	Maine Municipal Audit Services, PA
BREMEN	DEC	7-27-18	1-30-18	2-10-17	2-21-17	2-17-15	William Brewer, CPA Company
BREWER	JUN		2-19-18	1-06-17	01-04-16	12-30-14	Runyon, Kersteen, Ouelette, CPA, PA
BRIDGEWATER	JAN		08-07-17	08-01-16	07-22-15	07-25-14	Davis Gates & Alward CPA's
BRIDGTON	JUN		5-30-18	08-24-17	09-08-16	04-14-15	RHR Smith & Company, CPA's
BRIGHTON PLT.	DEC						Keel J. Hood, CPA
BRISTOL	DEC		1-30-18	2-1-17	2/13/2016	2-2-15	William Brewer, CPA Company
BROOKLIN	JUN		2-6-18	1-12-17	01/26/2016	2-25-15	James W. Wadman, CPA
BROOKS	JAN			2-23-17	2-23-17	2-20-15	RHR Smith & Company, CPA's
BROOKSVILLE	DEC			1-30-17	2/2/2016	2-4-15	James W. Wadman, CPA
BROWNFIELD	JUN			08-24-17	09-08-16	04-14-15	RHR Smith & Company, CPA's
BROWNVILLE	DEC		6-4-18	5-26-17	5/18/2016	05-04-15	James W. Wadman, CPA
BRUNSWICK	JUN		2-19-18	1-05-17	12-16-15	12-23-14	Runyon, Kersteen, Ouelette, CPA, PA
BUCKFIELD	JUN		3-27-18	10-18-16	10-22-15	10-08-14	Smith & Associates, CPA
BUCKSPORT	JUN			08-24-17	09-08-16	04-17-15	RHR Smith & Company, CPA's
BURLINGTON	JAN	05-02-18	03-23-17	3/1/16	5/4/16	05-27-14	Loiselle, Goodwin & Hinds
BURNHAM	DEC			08-24-17	09-08-16	08-19-15	RHR Smith & Company, CPA's
BYRON	DEC
CALAIS	JUN		02-19-18	3/14/17	3/24/2016	05-13-15	Runyon Kersteen Ouellette
CAMBRIDGE	DEC		7-5-18	02-19-18	11-22-17	06-02-17	Maine Municipal Audit Services, PA
CAMDEN	JUN			10-20-17	12-15-15	12-15-14	RHR Smith & Company, CPAs
CANAAN	JAN	03-03-18	03-17-17		03-09-15	03-03-14	Purdy Powers & Company
CANTON	JUN			2-23-17	3/22/2016	04-14-15	RHR Smith & Company, CPA's
CAPE ELIZABETH	JUN		2-20-18	11-14-16	10-06-15	10-01-14	Runyon, Kersteen, Ouelette, CPA, PA
CARATUNK	DEC					09-10-15	Hollingsworth & Associates, CPA, PA
CARIBOU	DEC		08-14-2018	08-14-2018	07-07-2016	07-17-2015	Felch & Company, LLC
CARMEL	DEC			08-24-17	09-08-16	04-14-15	RHR Smith & Company, CPA's
CARRABASSETT VALLEY	DEC			08-24-17	3/30/2016	04-14-15	RHR Smith & Company, CPA's
CARROLL PLT.	JAN	03-16-2018	04-13-2017		03-13-2015	03-21-2014	Maine Municipal Audit Services, PA
CARTHAGE	DEC						Larry Campbell
CARY PLANTATION	JAN		02-05-18	10-11-16	08-02-16	03-06-15	Davis Gates & Alward CPA's
CASCO	JUN			08-24-17	09-08-16	08-19-15	RHR Smith & Company, CPA's
CASTINE	JAN		12-26-17	12-28-16	12-30-15	2-25-15	Foster & Company LLP
CASTLE HILL	DEC		2-22-18	2-14-17		2-11-15	Davis Gates & Alward CPA's
CASWELL	JUN		12-05-17	10-25-16	09-28-15	11-10-14	Davis, Gates & Alward CPA's
CHAPMAN	DEC		2-22-18	2-14-17		2-11-15	Davis Gates & Alward CPA's
CHARLESTON	DEC		2-19-18	3-3-17	2/9/2016	2-26-15	Foster & Company LLP
CHARLOTTE	DEC			07-13-17	08-03-16	07-28-15	James W. Wadman, CPA
CHEBEAGUE ISLAND	JUN		1-10-18	3-7-17	2/27/2016	03-02-15	Berry Talbot Royer
CHELSEA	JUN			2-23-17	3/22/2016	04-16-15	RHR Smith & Company, CPA's
CHERRYFIELD	DEC			08-24-17	09-08-16	08-19-15	RHR Smith & Company, CPA's
CHESTER	JAN		1-17-18	11-01-16	09-07-16	5/20/2016	Brantner. Thibodeau & Associates
CHESTERVILLE	DEC				09-08-16	08-19-15	RHR Smith & Company, CPA's
CHINA	JUN		12-08-17	12-14-16	11-10-15	12-05-14	Purdy Powers & Company
CLIFTON	JAN	03-23-2018	03-23-2017	03-11-2016	04-06-2015	07-21-2014	Foster & Company, LLP
CLINTON	JUN					2-11-15	Hollingsworth & Associate, CPA, PA
CODYVILLE PLT.	JUN						RHR Smith & Company, CPAs
COLUMBIA	DEC		3-20-18	3-21-17	09-06-16	03-13-15	James W. Wadman, CPA
COLUMBIA FALLS	JAN		03-23-17	5-19-16	03-04-15	02-19-14	James W. Wadman, CPA
COOPER	FEB			2-9-17	10-08-15	11-17-14	James W. Wadman, CPA
COPLIN PLT.	DEC				09-08-16	08-19-15	RHR Smith & Company, CPA's
CORINNA	DEC			3-2-17	2/9/2016	2-26-15	Foster & Company LLP
CORINTH	DEC			10-20-17	2-22-17	08-19-15	RHR Smith & Company, CPA's
CORNISH	JAN			09-08-16	3/22/2016	04-14-15	RHR Smith & Company
CORNVILLE	DEC		7-11-18			07-24-15	CH Dorr & Company
CRANBERRY ISLES	DEC			3-1-17	3/2/2016	03-05-15	James W. Wadman, CPA
CRAWFORD	JUN		1-23-18	1-16-17	2/9/2016	12-29-14	James W. Wadman, CPA
CRYSTAL	DEC		1-19-18	1-27-17	01/26/2016	01/26/2016	Davis Gates & Alward CPA's
CUMBERLAND	JUN		2-20-18	12-30-16	12-16-15	01-06-14	Runyon, Kersteen, Ouelette, CPA, PA
CUSHING	DEC		03-07-18	3-6-17	2/26/2016	03-23-15	Maine Municipal Audit Services, PA
CUTLER	JUN			10-31-17	11-07-17	08-19-15	RHR Smith & Company, CPA's
CYR PLT.	FEB		07-20-17	5/27/16	5/27/16	5-25-16	Maine Municipal Services, PA
DALLAS PLT.	JUN						Larry Campbell
DAMARISCOTTA	JUN		1-05-18	1-20-17	2/21/2016	03-26-15	William H. Brewer, CPA & Company
DANFORTH	JUN		09-12-17	09-13-17	12-03-15	09-30-14	Davis Gates & Alward CPA's
DAYTON	JUN		12-08-17	11-10-16	12-08-15	10-16-14	Smith & Associates, CPA's
DEBLOIS	JAN	4-11-18		3-27-17	3/22/2016	3/22/2016	RHR Smith & Company, CPA's
DEDHAM	JUN		10-24-17	3-21-17	01/26/2016	01-02-15	James W. Wadman, CPA
DEER ISLE	DEC		8-03-18	5-24-17	5/20/16	09-29-15	James W. Wadman, CPA
DENMARK	JUN			08-24-17	3/22/2016	08-19-15	RHR Smith & Company, CPA's
DENNISTOWN PLT.	DEC		04-30-2018	03-16-2017	06-14-2016	12-03-2015	Hollingsworth & Associate, CPA, PA
DENNYSVILLE	FEB	08-01-2018	05-15-2017	04-07-2016	03-24-2015	03-21-2014	Foster & Company LLP
DETROIT	DEC		3-26-18	5-3-17	4/8/2016	04-22-15	Maine Municipal Audit Services, PA
DEXTER	JUN					12-06-16	Brantner, Thibodeau & Associates
DIXFIELD	JUN			08-24-17	3/30/2016	08-19-15	RHR Smith & Company, CPA's
DIXMONT	JAN	06-29-18	06-01-17	06-08-16	07-28-15	07-18-14	Brantner, Thibodeau & Associates
DOVER-FOXCROFT	JUN			2-17-17	2-26-2016	03-12-15	Brantner, Thibodeau & Associates
DRESDEN	JUN		2-8-18	1-04-17	03-29-16	2-23-15	William H. Brewer, CPA & Company
DREW PLT.	FEB						Hollingsworth & Associates, CPA, PA
DURHAM	DEC		4/30/18	4/27/17	3/8/2016	03-04-15	Runyon, Kersteen, Ouelette, CPA, PA
DYER BROOK	DEC		03-07-18	3-6-17	4/7/2016	03-23-15	Maine Municipal Audit Services, PA
EAGLE LAKE	JUN		11-30-2017	10-28-2016			Chester M. Kearney, P.A.
EAST MACHIAS	FEB			1-05-17	5/20/16	1-30-15	James W. Wadman, CPA
EAST MILLINOCKET	JUN		2-20-18	12-28-16	3/16/2016	03-09-15	Foster & Company LLP
EASTBROOK	APR			10-06-17	08-18-16	4/18/2016	James W. Wadman, CPA
EASTON	FEB		06-20-17	6-15-16	06-15-15	06-11-14	Davis Gates & Alward CPA's
EASTPORT	JUN			3/17/17	1/29/2016	06-10-15	Hollingsworth & Associate, CPA, PA
EDDINGTON	JAN		1-11-18	5/26/17	3/1/2016		Loiselle, Goodwin & Hinds
EDGECOMB	JUN			02-10-2017	02-01-2016		William H. Brewer, CPA & Company
EDINBURG	JAN		07-05-17	08-08-16	08-10-15	08-14-14	James W. Wadman, CPA
ELIOT	JUN			08-24-17	09-08-16	04-06-15	RHR Smith & Company, CPA's
ELLSWORTH	JUN		2-20-18	4/27/17	4/7/2016	03-23-15	Runyon, Kersteen, Ouelette, CPA, PA
EMBDEN	DEC			08-24-17	09-08-16	3/22/2016	RHR Smith & Company, CPA's
ENFIELD	JUN		08-02-17	08-24-16	10-22-15	10-30-14	James W. Wadman, CPA
ETNA	JUN		10/5/17	4-27-17	08-24-16	07-29-15	Foster & Company LLP
EUSTIS	DEC			08-24-17	2-27-17	3/22/2016	RHR Smith & Company, CPA's
EXETER	DEC		2-26-18	2-9-17	2/9/2016	03-06-15	Maine Municipal Audit Services, PA
FAIRFIELD	JUN			2-22-17	3/22/2016	04-16-15	RHR Smith & Company, CPA's
FALMOUTH	JUN		2-20-18	12-22-16	12-23-15	1-26-15	Runyon, Kersteen, Ouelette, CPA, PA
FARMINGDALE	JUN		11-13-17	1-13-17	01-04-16	12-10-14	Maine Municipal Audit Services, PA
FARMINGTON	DEC				07-19-16	08-19-15	RHR Smith & Company, CPA's
FAYETTE	JUN		03-03-2018	01-28-2017	01-19-2016	01-15-2015	Purdy Powers & Company
FORT FAIRFIELD	JUN		9-13-17	08-18-16	10-20-15	09-15-14	Felch & Company, LLC
FORT KENT	DEC						Keel J. Hood, CPA
FRANKFORT	DEC			3-6-17	3/16/2016	04-15-15	James W. Wadman, CPA
FRANKLIN	FEB	06-05-2018		06-01-2016	06-26-2015	06-19-2014	James W. Wadman, CPA
FREEDOM	DEC			08-24-17	09-08-16	04-16-15	RHR Smith & Company, CPA's
FREEPORT	JUN		11-21-17	11-14-16	11-05-15	10-31-14	Runyon Kersteen Ouellette, CPA's
FRENCHBORO	JUN			5/16/17	2-17-16	07-02-15	James W. Wadman, CPA
FRENCHVILLE	JAN		3-2-18			03-27-15	Chester M. Kearney, CPA
FRIENDSHIP	DEC		2-26-18	3-6-17	2/22/2016	03-06-15	Maine Municipal Audit Services, PA
FRYE ISLAND	DEC		07-10-2018	01-10-2018	11-17-2016	02-04-2016	Berry Talbot Royer
FRYEBURG	JUN			08-24-17	3/22/2016	04-16-15	RHR Smith & Company, CPA's
GARDINER	JUN		2-20-18	12-30-16	12-11-15	12-29-14	Runyon, Kersteen, Ouelette, CPA, PA
GARFIELD PLT.	DEC			2-15-17	2/12/2016	2-17-15	Davis Gates & Alward CPA's
GARLAND	DEC			3-15-17	3/9/2016	11-18-15	Hollingsworth & Associates, CPA, PA
GEORGETOWN	JUN		3-21-18		1/29/2016	2-23-15	Purdy Powers & Company
GILEAD	DEC						Hoisington & Bean, PA
GLENBURN	JUN		1-26-18	1-12-17		1-15-15	Brantner, Thibodeau & Associates
GLENWOOD PLT.	JAN			06-07-16	07-27-15	08-04-14	Maine Municipal Audit Services, PA
GORHAM	JUN		2-20-18	1-06-17	12-30-15	12-12-14	Runyon, Kersteen, Ouelette, CPA, PA
GOULDSBORO	JUN				09-08-16	04-16-15	RHR Smith & Company, CPA's
GRAND ISLE	JUN			2-22-17	3/22/2016	04-17-15	RHR Smith & Company, CPA's
GRAND LAKE STREAM PLT.	DEC		5-30-18	07-12-17	06-07-16	10-22-15	Maine Municipal Audit Services, PA
GRAY	JUN			10-20-17	3/22/2016	04-28-15	RHR Smith & Company, CPA's
GREAT POND	JUN		09-06-17	09-07-16	08-27-15	08-28-14	James W. Wadman, CPA
GREENBUSH	JUN		3-21-18	4-12-17	5-23-2016	06-08-15	James W. Wadman, CPA
GREENE	DEC		1-23-18	2-1-17	01/26/2016	1-30-15	Purdy Powers & Company
GREENVILLE	JUN			08-24-17	3/22/2016	04-01-15	RHR Smith & Company, CPAs
GREENWOOD	JUN						Hoisington & Bean, PA
GUILFORD	JAN					2-11-15	Hollingsworth & Associates, CPA, PA
HALLOWELL	JUN					11-25-14	Keel J. Hood, CPA
HAMLIN	FEB		10-13-17	10-11-16	10-11-16	11-04-14	Chester M. Kearney, CPA
HAMMOND	MAY	08-07-2018	07-07-2017	07-11-2016	06-29-2015	06-19-2014	Maine Municipal Audit Services, PA
HAMPDEN	JUN		3-29-18	4-24-17	01-14-16	06-17-15	James W. Wadman, CPA
HANCOCK	JUN		12-1-17	1-26-17	12-30-15	11-21-14	James W. Wadman, CPA
HANOVER	JUN			09-22-16	10-01-15	10-20-14	Maine Municipal Audit Services, PA
HARMONY	JAN		1-29-18	1-04-17	11-06-15	09-10-14	Brantner, Thibodeau & Associates
HARPSWELL	DEC				3/30/2016	3/22/2016	RHR Smith & Company, CPA's
HARRINGTON	DEC			08-24-17	2-22-17	04-27-15	RHR Smith & Company, CPA's
HARRISON	JUN			2-27-17	3/22/2016	2-20-15	RHR Smith & Company, CPA's
HARTFORD	JUN				3/22/2016	04-27-15	RHR Smith & Company, CPA's
HARTLAND	JUN			1-17-17	12-29-15	10-25-14	Maine Municipal Audit Services, PA
HAYNESVILLE	DEC			09-08-17	07-22-16	06-29-15	Maine Municipal Audit Services, PA
HEBRON	DEC		08-01-2018	03-27-18	06-30-16	03-19-15	Smith & Associates, CPA's
HERMON	JUN		2-20-18	4/27/17	12-16-15	12-22-14	Runyon, Kersteen, Ouelette, CPA, PA
HERSEY	JUN					03-23-15	Chester M. Kearney, P.A.
HIGHLAND PLT.	DEC			3-3-17		03-16-15	Purdy Powers & Company
HIRAM	DEC			10-20-17	09-08-16	3/22/2016	RHR Smith & Company, CPA's
HODGDON	JUN						Keel J. Hood, CPA
HOLDEN	JUN		12-12-17	10-11-16	2/1/2016	03-13-15	Maine Municipal Audit Services, PA
HOLLIS	JUN		03-09-2018	10-13-2016	03-09-2016	08-13-2018	Berry Talbot Royer
HOPE	JUN		12-05-17	11-29-16	01/26/2016	11-14-14	William H. Brewer, CPA & Company
HOULTON	DEC			08-24-17	09-08-16	08-20-15	RHR Smith & Company, CPA's
HOWLAND	JUN			2-17-17	3/30/2016	04-28-15	RHR Smith & Company, CPA's
HUDSON	DEC			08-24-17	09-08-16	3/22/2016	RHR Smith & Company, CPA's
INDUSTRY	DEC			08-24-17	09-08-16	04-27-15	RHR Smith & Company, CPA's
ISLAND FALLS	DEC		3-12-18	3-21-17	4/4/2016	03-13-15	Maine Municipal Audit Services, PA
ISLE AU HAUT	JAN		04-20-17	09-20-16	2/1/2016	07-30-15	James W. Wadman, CPA
ISLESBORO	JUN		2-15-18	3-9-17	3/29/2016	04-08-15	Berry Talbot Royer
JACKMAN	DEC					03-27-15	Keel J. Hood, CPA
JACKSON	FEB	05-02-18	05-30-17	3/11/2016		05-27-14	Loiselle, Goodwin & Hinds
JAY	JUN			08-24-17	09-08-16	2-20-15	RHR Smith & Company, CPA's
JEFFERSON	DEC		3-26-18	03-06-17	03-04-16	03-04-15	William H. Brewer, CPA & Company
JONESBORO	JUN			2-16-17	3/22/2016	08-20-15	RHR Smith & Associates, CPA's
JONESPORT	DEC		1-11-18	1-11-17	1/27/16	1-16-15	James W. Wadman, CPA
KENDUSKEAG	DEC		03-07-18		08-04-16	12-03-15	Maine Municipal Audit Services, PA
KENNEBUNK	JUN			08-24-17	3/22/2016	08-20-15	RHR Smith & Company, CPA's
KENNEBUNKPORT	JUN		11-21-17	12-16-16	10-28-15	10-24-14	Runyon, Kersteen, Ouelette, CPA, PA
KINGFIELD	JUN		12-12-17	3-21-17	12-29-15	12-19-14	Maine Municipal Audit Services, PA
KITTERY	JUN			10-20-17	01/27/2016	01-02-15	RHR Smith & Company, CPAs
KNOX	DEC						Keel J. Hood, CPA
LAGRANGE	JAN	03-26-18	06-05-17	5-09-16	03-31-15	03-21-14	Maine Municipal Audit Services, PA
LAKE VIEW PLT.	JUN					03-27-15	Keel J. Hood, CPA
LAKEVILLE	FEB	4-10-18	05-02-17	4/11/2016	04-13-15	04-09-14	Maine Municipal Audit Services, PA
LAMOINE	JUN		1-04-18	1-31-17	01-18-16	11-10-14	James W. Wadman, CPA
LEBANON	JUN			07-27-17	5-18-16		Melanson Heath
LEE	JAN		03-23-17		5-10-16	05-27-14	Loiselle, Goodwin & Hinds
LEEDS	JUN		12-11-2017	02-01-2017	12-30-2015	02-14-2015	Purdy Powers & Company
LEVANT	JUN		09-15-17	09-16-16	10-01-15	09-25-14	Maine Municipal Audit Services, PA
LEWISTON	JUN				3/22/2016	12-24-14	RHR Smith & Company, CPAs
LIBERTY	DEC		10-05-17	09-08-16	2/10/2016	03-10-15	James W. Wadman, CPA
LIMERICK	DEC			08-24-17	09-08-16	08-20-15	RHR Smith & Company, CPA's
LIMESTONE	JUN		3-16-18		5/23/16	1/21/15	Chester M. Kearney, PA
LIMINGTON	DEC						Mowry & Assoc.
LINCOLN	JUN		06-11-18	12-13-16	10-23-15	10-03-14	Maine Municipal Audit Services, PA
LINCOLN PLT.	DEC				2-17-17	3/23/2016	RHR Smith & Company, CPA's
LINCOLNVILLE	JUN		1-30-18	2-4-17	03-02-16	12-16-14	William H. Brewer, CPA & Company
LINNEUS	JUN			3-21-17	2/18/2016	04-21-15	Maine Municipal Audit Services, PA
LISBON	JUN			08-24-17	3/23/2016	10-28-14	RHR Smith & Company, CPAs
LITCHFIELD	JUN		12-08-17	3-20-17	12-16-15	01-07-15	Purdy Powers & Company
LITTLETON	FEB		07-10-17	06-09-16	07-13-15	07-22-14	Davis Gates & Alward CPA's
LIVERMORE	JUN			08-24-17	3/23/2016	04-27-15	RHR Smith & Company, CPA's
LIVERMORE FALLS	JUN				09-08-16	08-20-15	RHR Smith & Company, CPA's
LONG ISLAND	JUN		11-21-17	11-14-16	10-12-15	10-25-14	Runyon, Kersteen, Ouelette, CPA, PA
LOVELL	DEC						Grondin & Chandel
LOWELL	JAN	07-11-18	08-03-17	6-20-16	07-22-15	09-29-14	CH Dorr & Company
LUBEC	JUN		12-12-18	12-09-16		1-12-15	Hollingsworth & Associates, CPA, PA
LUDLOW	FEB					04-28-14	Keel J. Hood, CPA
LYMAN	JUN		10-03-17	08-19-16	09-02-15	08-06-14	Maine Municipal Audit Services, PA
MACHIAS	JUN		2-6-18	12-29-16	05-06-16	07-01-15	Brantner, Thibodeau & Associates
MACHIASPORT	JUN		2-9-18			2/4/15	Stephen T. Hopkins, CPA, PC
MACWAHOC PLANTATION	FEB		12-29-17	3-14-17	6-20-16	09-29-14	CH Dorr & Company
MADAWASKA	JUN			2-17-17	09-08-16	08-20-15	RHR Smith & Company, CPA's
MADISON	JUN			2-16-17	01-14-16	1-16-15	Purdy Powers & Company
MAGALLOWAY PLT.	DEC						RHR Smith & Associates, CPA's
MANCHESTER	JUN			2-16-17	3/23/2016	2-20-15	RHR Smith & Associates, CPA's
MARIAVILLE	JUN		3-12-18	3-7-17	01/26/2016	01-02-15	Foster & Company LLP
MARS HILL	JAN	03-16-2018	09-08-2017	03-10-2016	1/28/16	02-03-2015	Felch & Company, LLC
MARSHFIELD	JUN		08-30-17	08-31-16	09-14-15	08-28-14	James W. Wadman, CPA
MASARDIS	JAN		2-7-18		2/11/2016	03-07-14	Davis Gates & Alward CPA's
MATINICUS ISLE PLT.	DEC			4/27/17	4/12/2016	04-07-15	Runyon, Kersteen, Ouelette, CPA, PA
MATTAWAMKEAG	JUN		02-22-18	4/6/17		12-08-14	Roy & Associates, CPAs, PA
MAXFIELD	DEC		02-23-18	2-24-17	2-25-2016	2-26/15	James W. Wadman, CPA
MECHANIC FALLS	JUN		3-27-18	2-14-17	11-10-15	10-29-14	Smith & Associates, CPAs
MEDDYBEMPS	FEB			08-24-17	3/23/2016	08-20-15	RHR Smith & Company, CPA's
MEDFORD	JUN					03-27-15	Keel J. Hood, CPA
MERCER	DEC					03-27-15	Keel J. Hood, CPA
MERRILL	DEC		1-23-18	1-24-17	01-18-16	1-28-15	Peter Davis, CPA
MEXICO	JUN					11-25-14	Keel J. Hood, CPA
MILBRIDGE	JUN			2-17-17	3/23/2016	05-01-15	RHR Smith & Company, CPA's
MILLINOCKET	JUN		2-20-18	12-22-16	01-11-16	12-23-14	Runyon, Kersteen, Ouelette, CPA, PA
MILO	DEC		2-20-18	09-02-16	06-13-16	2-9-15	James W. Wadman, CPA
MONHEGAN PLT.	DEC			1-2-18	10-25-16	12-15-15	William H. Brewer, CPA & Company
MONMOUTH	JUN			11-14-16	11-16-15	10-13-14	Runyon, Kersteen, Ouelette, CPA, PA
MONROE	JUN		1-11-18	12-27-16	2-16-17	09-08-16	RHR Smith & Associates, CPA's
MONSON	JAN		3-1-18	4-27-17	11-09-15	07-07-14	Hollingsworth & Associate, CPA, PA
MONTICELLO	DEC						Chester M. Kearney, CPA
MONTVILLE	JAN			3-8-17	2/11/2016	2-13-15	James W. Wadman, CPA
MOOSE RIVER	DEC		3-16-18	3-15-17		10-02-15	Hollingsworth & Associates, CPA, PA
MORO PLT.	JUNE			07-11-2017		03-23-2015	Chester M. Kearney, CPA
MORRILL	DEC			08-24-17	09-08-16	08-20-15	RHR Smith & Company, CPA's
MOSCOW	FEB					03-27-15	Keel J. Hood, CPA
MOUNT CHASE	DEC		2-16-18			03-05-15	Chester M. Kearney, CPA
MOUNT DESERT	DEC		2-20-18	3-23-17	05-06-16	05-18-15	James W. Wadman, CPA
MOUNT VERNON	JUN				09-08-16	08-20-15	RHR Smith & Company, CPA's
NAPLES	JUN			08-24-17	09-08-16	08-20-15	RHR Smith & Company, CPA's
NASHVILLE PLT.	JUN		08-21-17	08-24-16	09-02-15	08-11-14	Davis Gates & Alward CPA's
NEW CANADA	DEC		2/22/18			03-05-15	Chester M. Kearney, CPA
NEW GLOUCESTER	JUN			02-27-2017	10-15-2015	10-08-2014	Smith & Associates, CPAs
NEW LIMERICK	FEB		03-23-17	3/8/2016	03-09-15	03-11-14	Peter Davis, CPA
NEW PORTLAND	DEC		2-1-18	3-3-17			Purdy Powers & Company
NEW SHARON	DEC			08-24-17	2-17-17	08-20-15	RHR Smith & Company, CPA's
NEW SWEDEN	JUN		5-5-18	1-25-17	09-17-15	09-16-14	Davis Gates & Alward CPA's
NEW VINEYARD	DEC		08-13-18	06-02-17	09-08-16	08-20-15	RHR Smith & Company, CPA's
NEWBURGH	JAN		11-14-17	08-17-16		2-26-15	Maine Municipal Audit Services, PA
NEWCASTLE	JUN			08-24-17	3/23/2016	08-20-15	RHR Smith & Associates, CPA's
NEWFIELD	JAN		12-14-17		2/4/2016	2-27-15	Cummings, Lamont & McNamee
NEWPORT	DEC	8-10-18	4-30-18	4/27/17	2/17/2016	2-4-15	Runyon, Kersteen, Ouelette, CPA, PA
NEWRY	DEC			10-20-17	09-08-16	08-20-15	RHR Smith & Company, CPA's
NOBLEBORO	DEC		1-25-18	2-4-17	08-09-18	1-28-15	William Brewer, CPA Company
NORRIDGEWOCK	DEC			10-20-17	09-08-16	3/23/2016	RHR Smith & Company, CPA's
NORTH BERWICK	JUN			10-20-17	3/23/2016	3/23/2016	RHR Smith & Company, CPA's
NORTH HAVEN	DEC		3-12-18	3-17-17	3/30/2016	04-27-15	Berry Talbot Royer
NORTH YARMOUTH	DEC		02-06-2018	03-17-2017	08-13-2018	01-29-2015	Berry Talbot Royer
NORTHFIELD	JUN		3-5-18	4-26-17	5-31-16	05-18-15	Brantner, Thibodeau & Associates
NORTHPORT	JUN		2-3-18		10-20-15	12-16-14	Purdy Powers & Company
NORWAY	JUN		10-24-17	11-14-16	10-27-15	09-09-14	Runyon, Kersteen, Ouelette, CPA, PA
OAKFIELD	DEC			08-24-17	3/23/2016	3/23/2016	RHR Smith & Company, CPA's
OAKLAND	JUN		11-08-17	4-14-17	10-17-15	10-20-14	Maine Municipal Audit Services, PA
OGUNQUIT	JUN			02-07-17	10-28-15	01-07-15	Smith & Associates, CPAs
OLD ORCHARD BEACH	JUN			08-24-17	3/23/2016	3/23/2016	RHR Smith & Company, CPA's
OLD TOWN	JUN		3/30/18	2-20-17	12-01-15	1-22-15	Roy & Associates, CPAs, PA
ORIENT	JUN					05-26-15	Hollingsworth & Associates, CPA, PA
ORLAND	JUN		09-27-17	10-21-16	11-09-15	09-23-14	James W. Wadman, CPA
ORRINGTON	JUN		12-28-17	12-19-16	01/26/2016	11-21-14	Foster & Company LLP
OSBORN	MAR		10-25-2017	12-29-2016	05-24-2016	11-21-2014	James W. Wadman, CPA
OTIS	JUN		03-19-2018	02-20-2017	03-31-2015	03-31-2015	James W. Wadman, CPA
OTISFIELD	JUN			08-24-17	09-08-16	3/23/2016	RHR Smith & Company, CPA's
OWL'S HEAD	JUN	08-03-18	08-21-2017	08-31-2016	08-18-2015	08-28-2014	James W. Wadman, CPA
OXBOW PLT.	JAN			08-24-16	05-12-15	04-23-14	Peter Davis, CPA
OXFORD	DEC			10-20-17	4/7/2016	04-07-15	Runyon, Kersteen, Ouelette, CPA, PA
PALERMO	DEC			08-24-17	09-08-16	3/23/2016	RHR Smith & Company, CPA's
PALMYRA	DEC			08-24-17	09-08-16	03-12-15	RHR Smith & Company, CPAs
PARIS	JUN			2-17-17	09-08-16	3/23/2016	RHR Smith & Company, CPA's
PARKMAN	JAN	03-07-18	05-22-17	3/9/16	11-09-15	01-07-15	Hollingsworth & Associates, CPA, PA
PARSONSFIELD	JUN						Mowry & Associates
PASSADUMKEAG	JAN		5-2-18	03-03-17	09-25-15	07-29-14	James W. Wadman, CPA
PATTEN	DEC			03-28-2017		03-05-2015	Chester M. Kearney, CPA
PEMBROKE	JUN		2-14-18	12-20-16	4/11/2016	06-02-15	James W. Wadman, CPA
PENOBSCOT	DEC		2-14-18	02-02-17	2/19/2016	1-29-15	James W. Wadman, CPA
PERHAM	JAN		3/23/17	3/11/2016	2-27/15	04-01-14	Davis Gates & Alward CPA's
PERRY	JAN		2-20-18	4/27/17	3/1/2016	05-13-15	Runyon, Kersteen, Ouelette, CPA, PA
PERU	JUN		10-05-17	10-06-16	11-17-15	09-25-14	Maine Municipal Audit Services, PA
PHILLIPS	JUN			2-17-17	3/23/2016	3/23/2016	RHR Smith & Company, CPA's
PHIPPSBURG	JUN		11-21-17	10-11-16	01/26/2016	11-21-14	William H. Brewer, CPA & Company
PITTSFIELD	DEC			08-24-17	09-08-16	3/23/2016	RHR Smith & Company, CPA's
PITTSTON	DEC			4-14-17	3/3/2016	3/11/16	Purdy Powers & Company
PLEASANT RIDGE PLT.	JAN			10-24-16	10-02-15	10-22-14	Hollingsworth & Associates, CPA, PA
PLYMOUTH	DEC		7-18-18	07-31-17	6-27-16	07-27-15	Brantner, Thibodeau & Associates
PORTAGE LAKE	DEC		02-15-2018	02-22-2017	02-25-2016	02-26-2015	Felch & Company CPA
PORTER	JAN					06-04-14	Mowry & Assoc.
PORTLAND	JUN		4-30-18	3-14-17	12-30-15	12-29-14	Runyon, Kersteen, Ouelette, CPA, PA
POWNAL	JUNE		3-27-18	11-30-16	07-13-16	1-15-15	Smith & Associates, CPAs
PRESQUE ISLE	DEC				08-24-17	08-19-15	RHR Smith & Company, CPA's
PRINCETON	JUN		5-8-18	3-7-17	6-20-16	06-26-15	CH Dorr & Company
PROSPECT	DEC		3-30-18	09-01-17	5/23/17	08-17-15	James W. Wadman, CPA
RANDOLPH	JUN		3-27-18	3-9-17	01-07-16	12-12-14	Smith & Associates, CPAs
RANGELEY	JUN			12-06-16	11-20-15	10-27-14	Maine Municipal Audit Services, PA
RANGELEY PLT.	DEC						Larry Campbell
RAYMOND	JUN		12-08-17	10-25-16	10-27-15	10-10-14	Smith & Associates, CPAs
REED PLT.	JAN				04-10-15	03-21-14	Maine Municipal Audit Services, PA
READFIELD	JUN			08-24-17	09-08-16	3/23/2016	RHR Smith & Company, CPA's
RICHMOND	JUN		07-31-17	09-12-16	2/21/2016	04-30-15	William H. Brewer, CPA & Company
RIPLEY	DEC		6-20-18	3-23-17	12-28-16	05-26-15	Hollingsworth & Associates, CPA, PA
ROBBINSTON	FEB	05-31-18	06-14-17	5-31-16	09-30-15	07-29-14	James W. Wadman, CPA
ROCKLAND	JUN		3-26-18	8-3-17	8-3-17	07-06-15	James W. Wadman, CPA
ROCKPORT	JUN			3/14/17	11-20-15	2-25-15	James W. Wadman, CPA
ROME	DEC			08-24-17	09-08-16	3/23/2016	RHR Smith & Company, CPA's
ROQUE BLUFFS	JUN		09-28-17	09-26-16	09-18-15	10-27-14	James W. Wadman, CPA
ROXBURY	DEC						Keel J. Hood, CPA
RUMFORD	JUN			10-20-17	09-08-16	08-20-15	RHR Smith & Company, CPA's
SABATTUS	JUN			08-24-17	2-23-17	08-20-15	RHR Smith & Companys, CPA's
SACO	JUN		2-20-18	12-29-16	01-15-16	12-24-14	Runyon, Kersteen, Ouelette, CPA, PA
SAINT AGATHA	JAN		03-15-18	2-3-16		11-25-14	Keel J. Hood, CPA
SAINT ALBANS	DEC			2-24-17	3/15/2016	2-16-15	Ron L.Beaulieu and Company
SAINT FRANCIS	JAN					04-20-14	Keel J. Hood, CPA
SAINT GEORGE	JUN		12-27-17	1-19-17	12-08-15	10-29-14	Foster & Company, LLP
SAINT JOHN PLT.	DEC					03-27-15	Keel J. Hood, CPA
SANDY RIVER PLT.	JUN				02-22-2017	03-23-2016	RHR Smith and Company, CPA's
SANFORD	JUN		12-14-17	12-14-16	12-16-15	1-16-15	Macpage LLC
SANGERVILLE	DEC			08-24-17	09-08-16	8/27/2015	RHR Smith & Company, CPA's
SCARBOROUGH	JUN				2/27/2016	2-27-15	Macpage, LLC
SEARSMONT	JAN	03-23-2018	05-02-2017	06-15-2016	03-18-2015	07-15-2015	James W. Wadman, CPA
SEARSPORT	DEC		1-31-18	2-8-17	2-21-17	2-19-15	William Brewer, CPA Company
SEBAGO	JUN		12-21-17	12-16-16	12-17-15	11-19-14	Berry Talbot Royer
SEBEC	JUN		09-21-17	09-27-16	06-14-16	09-10-15	James W. Wadman, CPA
SEBOEIS PLT.	FEB			10-04-17	11-01-16	08-05-16	Brantner, Thibodeau & Associates
SEDGWICK	JUN		5-1-18	2-20-17	2/5/2016	03-05-15	James W. Wadman, CPA
SHAPLEIGH	DEC		02-24-18	3-6-17	2/12/2016	03-23-15	Cummings, Lamont & McNamee
SHERMAN	DEC		7-11-18	3-7-17		6-20-16	CH Dorr & Company
SHIRLEY	JUN			7-20-17		12-30-14	Brantner, Thibodeau & Associates
SIDNEY	JAN		08-24-17	09-08-16	3/23/2016	10-03-14	RHR Smith & Company, CPA's
SKOWHEGAN	DEC		4-3-18	3-31-17	4/5/2016	04-16-15	Brantner, Thibodeau & Associates
SMITHFIELD	JAN	06-13-18	5-22-17	5-26-16	06-19-15	05-13-14	Brantner, Thibodeau & Associates
SMYRNA	DEC		1-23-18	1-25-17	01-18-16	1-23-15	Davis Gates & Alward CPA's
SOMERVILLE	DEC		11-16-17	08-17-16	11-03-15	09-02-14	William Brewer, CPA
SORRENTO	JUN		09-22-17	2-16-17	06-14-16	09-25-15	James W. Wadman, CPA
SOUTH BERWICK	JUN		12-05-17	02-21-17	01-05-16	11-17-14	Smith & Associates, CPAs
SOUTH BRISTOL	JAN		2-13-18	02-1-17	2/13/2016	2-3-15	William Brewer, CPA Company
SOUTH PORTLAND	JUN		2-20-18	1-27-17	01-05-16	1-23-15	Runyon, Kersteen, Ouelette, CPA, PA
SOUTH THOMASTON	DEC		3-7-18	2-9-17	2/9/2016	2-16-15	Maine Municipal Audit Services,PA
SOUTHPORT	DEC		5-16-18	2-27-17	7-13-16	05-20-15	William Brewer, CPA Company
SOUTHWEST HARBOR	JUN			08-24-17	2-27-17	1-22-15	RHR Smith & Company, CPAs
SPRINGFIELD	JAN		3-20-18	07-07-17	4/8/2016	04-07-15	James W. Wadman, CPA
SQUIRREL ISLAND VILLAGE	SEP		03-05-18	1-11-17	01-14-16	1-29-15	Bruce A. Bachelder, CPA
STACYVILLE	DEC		5-23-18	08-03-17		08-13-15	CH Dorr & Company
STANDISH	JUN		12-05-17	12-07-16	01-14-16	12-12-14	Berry Talbot Royer
STARKS	DEC			08-24-17	09-08-16	08-20-15	RHR Smith & Company, CPA's
STETSON	JUN		2-3-18	09-21-16	01-12-16	01-15-16	Loiselle, Goodwin & Hinds
STEUBEN	DEC			08-24-17	3/23/2016	08-20-15	RHR Smith & Company, CPA's
STOCKHOLM	MAY		12-11-17	10-27-16	11-19-15	09-19-14	Felch & Company, LLC
STOCKTON SPRINGS	JUN		11-27-17	12-06-16	05-06-16	12-10-14	Maine Municipal Audit Services, PA
STONEHAM	DEC		07-24-18	02-21-17	2-23-2016	02-21-15	Smith & Associates, CPAs
STONINGTON	DEC			10-20-17	09-08-16	09-08-16	RHR Smith & Company, CPA's
STOW	DEC		3-27-18	3-22-17	3-27-18	2-26-15	Smith & Associates, CPAs
STRONG	DEC				09-08-16	08-20-15	RHR Smith & Company, CPA's
SULLIVAN	JUN		11-13-17	2-20-17	01/26/2016	12-23-14	James W. Wadman, CPA
SUMNER	JUN						Hoisington & Bean, PA
SURRY	DEC		1-10-18	11-30-16	01-08-16	03-09-15	James W. Wadman, CPA
SWAN'S ISLAND	DEC		1-26-18	2-2-17	2/1/16	2-2-15	James W. Wadman, CPA
SWANVILLE	DEC		1-30-18	2-1-17	2/5/2016	2-10-15	William H. Brewer, CPA Company
SWEDEN	DEC			08-24-17	09-08-16	3/23/2016	RHR Smith & Company, CPA's
TALMADGE	MAY		6-18-18	4/3/17	1/29/2016	12-03-15	Hollingsworth & Associate, CPA, PA
TEMPLE	DEC			10-20-17	09-08-16	08-20-15	RHR Smith & Company, CPA's
THE FORKS PLANTATION	JUN			05-31-16		12-03-15	Hollingsworth & Associates, CPA, PA
THORNDIKE	JAN					04-24-14	Keel J. Hood, CPA
TOPSFIELD	JUN		09-05-17	10-12-16		05-26-15	Hollingsworth & Associates, CPA, PA
TOPSHAM	JUN		08-01-2018	02-14-17	11-20-15	10-27-14	Smith & Associates, CPAs
TREMONT	JUN		12-27-17	3-22-17	3/10/2016	07-15-15	James W. Wadman, CPA
TRENTON	JUN		10-30-17	1-27-17	01-08-16	1-30-15	James W. Wadman, CPA
TROY	JAN				03-27-15	04-24-14	Keel J. Hood, CPA
TURNER	JUN			08-24-17	3/23/2016	1-13-15	RHR Smith & Company, CPAs
UNION	JUN			08-24-17	3/23/2016	08-20-15	RHR Smith & Company, CPA's
UNITY	JAN				03-27-15	04-24-14	Keel J. Hood, CPA
UPTON	DEC		6-5-18	6-07-17	5/26/16	05-21-15	Maine Municipal Audit Services, PA
VAN BUREN	JUN			2-17-17	09-08-16	08-20-15	RHR Smith & Company, CPA's
VANCEBORO	FEB	08-03-2018	08-08-2017	10-06-2016	09-04-2016	07-21-2014	Foster & Company LLP
VASSALBORO	JUN			08-25-17	3/23/2016	12-18-14	RHR Smith & Company, CPAs
VEAZIE	JUN		1-29-18	2-3-17	12-08-15	1-22-15	Brantner, Thibodeau & Associates
VERONA ISLAND	DEC		2-14-18	2-14-17	2/16/2016	2-26-15	James W. Wadman CPA
VIENNA	DEC			1-16-18	4/5/17		Stephen T. Hopkins, CPA, PC
VINALHAVEN	JUN		08-01-2018	05-05-2017	06-02-2016	12-30-2014	Smith & Associates, CPAs
WADE	JAN	04-05-2018	03-23-2017	03-09-2016	03-03-2015	03-07-2014	Davis Gates & Alward CPA's
WAITE	APR		7-26-18	5-30-17	2/2/2016		Brantner, Thibodeau & Associates
WALDO	JAN					03-27-15	Keel J. Hood, CPA
WALDOBORO	JUN			10-20-17	2-17-17	08-20-15	RHR Smith and Company, CPA's
WALES	JUN		11-28-17		12-29-15	01-06-14	Ouellette & Associtates, CPAs
WALLAGRASS	FEB						Keel J. Hood, CPA
WALTHAM	FEB		06-26-17	07-20-16	12-14-15	06/26/14	James W. Wadman, CPA
WARREN	DEC			10-20-17	09-08-16	08-20-15	RHR Smith & Company, CPA's
WASHBURN	JAN	02-28-18	03-23-17	3/8/16	02-27-2015	02-18-14	Davis Gates & Alward CPA's
WASHINGTON	DEC		2-13-18	2-21-17	02-24-16	2-19-15	William H. Brewer, CPA & Company
WATERBORO	JUN			2-17-17	3/30/2016	08-20-15	RHR Smith & Company, CPA's
WATERFORD	DEC				09-08-16	08-20-15	RHR Smith & Company, CPA's
WATERVILLE	JUN			12-04-17	12-04-17	12-03-14	Nicholson, Michaud & Company
WAYNE	JUN			2-27-17	3/23/2016	08-20-15	RHR Smith & Company, CPA's
WEBSTER PLANTATION	FEB		7-27-18			09-29-14	Maine Municipal Audit Services, PA
WELD	DEC		08-01-18	08-01-18	5-5-16	03-04-15	Smith & Associates, CPAs
WELLINGTON	DEC		05-02-2018	03-01-2016	03-01-2016		Loiselle, Goodwin & Hinds
WELLS	JUN			2-16-17	3/23/2016	08-19-15	RHR Smith & Company, CPA's
WESLEY	FEB	05-25-18	05-23-17	6-27-16	07-02-15	5-19-14	James W. Wadman, CPA
WEST FORKS PLT.	DEC				7-5-16	10-02-15	Hollingsworth & Associates, CPA, PA
WEST BATH	JUN		12-05-17	1-04-17	10-06-15	08-26-14	William H. Brewer, CPA & Company
WEST GARDINER	JAN	03-07-18	05-22-17	4/7/2016	03-06-15	03-04-14	Maine Municipal Audit Services, PA
WEST PARIS	DEC						Hoisington & Bean, PA
WESTBROOK	JUN		1-3-18	1-27-16	2/27/2016	2-27-15	McPage LLC
WESTFIELD	DEC		2-22-18			03-05-15	Chester M. Kearney, CPA
WESTMANLAND	JAN	08-03-2018	05-23-2017	03-24-2016	04-16-2015	07-29-2014	Felch & Company, LLC
WESTON	JUN		10-03-17	08-17-16	10-16-15	09-30-14	Davis Gates & Alward CPA's
WESTPORT ISLAND	JUN		09-14-17	11-23-16	11-09-15	2-10-15	William Brewer, CPA Company
WHITEFIELD	JUN		12-05-17	10-28-16	11-30-15	03-23-15	Berry Talbot Royer
WHITING	JAN		08-24-17	08-31-16	09-04-15	09-04-14	James W. Wadman, CPA
WHITNEYVILLE	JUN			2-27-17	3/23/2016	3/23/2016	RHR Smith & Company, CPA's
WILLIMANTIC	JUN			08-17-16
WILTON	JUN		8-01-18	6-08-17	01-11-16	2-21-15	Smith & Associates, CPAs
WINDHAM	JUN		2-20-18	12-06-16	11-30-15	11-11-14	Runyon, Kersteen, Ouelette, CPA, PA
WINDSOR	JUN					03-27-15	Keel J. Hood, CPA
WINN	DEC			10-20-17	4/22/2016	09-02-15	Roy & Associates, CPAs, PA
WINSLOW	JUN		10-10-17	11-14-16	10-15-15	10-30-14	Runyon, Kersteen, Ouelette, CPA, PA
WINTER HARBOR	JUN		1-19-18	1-25-17	10-20-15	10-16-14	James W. Wadman, CPA
WINTERVILLE PLT.	DEC		03-23-18	3-22-17	3/7/2016	03-26-15	Davis Gates & Alward CPA's
WINTHROP	JUN			2-27-17	3/23/2016	08-19-15	RHR Smith & Company, CPA's
WISCASSET	JUN		06-07-18	08-24-17	3/23/2016	08-20-15	RHR Smith & Company, CPA's
WOODLAND	JAN	03-10-2018		03-02-2016	03-11-2016	03-11-2014	Felch & Company, LLC
WOODSTOCK	DEC						Hoisington & Bean, PA
WOODVILLE	MAY			08-24-17	2-16-17	1-13-15	RHR Smith
WOOLWICH	JUN		11-02-17	10-20-16	09-30-15	10-03-14	William H. Brewer, CPA & Company
YARMOUTH	JUN		2-20-18	12-30-16	12-29-15	1-22-15	Runyon, Kersteen, Ouelette, CPA, PA
YORK	JUN		4-30-18	1-06-17	4/7/2016	04-06-15	Runyon Kersteen Ouellette, CPA, PA
MILFORD	JUN			08-24-17	09-08-16	04-27-15	RHR Smith & Company, CPA's
MEDWAY	JUN		1-31-18	2-20-17	2/25/2016	2/19/15	Brantner, Thibodeau & Associates
ORONO	JUN		2-20-18	4/27/17	2/11/2016	12-18-14	Runyon Kersteen Ouellette
BUXTON	JUN			08-24-17	09-08-16	04-07-15	RHR Smith & Company, CPA's
WINTERPORT	JUN		11-27-17	10-18-16	10/5/2015	08-28-14	James W. Wadman, CPA
POLAND	JUN			08-24-17	09-08-16	3/23/2016	RHR Smith & Company, CPA's
SOLON	DEC					03-27-15	Keel J. Hood, CPA
LUCERNE IN MAINE VILLAGE CORP	JUN		06-15-18	1-05-17	08-28-15	08-21-14	James W. Wadman, CPA
MINOT	JAN		09-27-17	09-06-16	06-11-15	06-06-14	Smith & Associates
KINGSBURY PLANTATION	JAN	04-30-18	10-06-17	08-09-16		07/07/14	Maine Municipal Audit Services, PA
ANDROSCOGGIN COUNTY	DEC			10-20-2017	02-23-2017	08-19-2015	RHR Smith & Company, CPA's
AROOSTOOK COUNTY	DEC				07-13-16	09-24-15	Felch and Company LLC
CUMBERLAND COUNTY	DEC				7-14-17	08-19-15	RHR Smith & Company, CPA's
FRANKLIN COUNTY	JUN			05-16-17	03-22-2016	10-10-14	RHR Smith & Company, CPA's
HANCOCK COUNTY	DEC			06-19-17	11-14-16	06-15-15	Runyon Kersteen Ouelette
KENNEBEC COUNTY	JUN			5-16-17	09-08-16	08-20-15	RHR Smith & Company, CPA's
KNOX COUNTY	DEC		06-15-18	07-05-17	10-06-16	08-28-15	James W. Wadman, CPA
LINCOLN COUNTY	DEC				09-08-16	08-20-15	RHR Smith & Company, CPA's
OXFORD COUNTY	DEC					3/23/2016	RHR Smith & Company, CPA's
PENOBSCOT COUNTY	DEC			9-25-17	7-13-16	06-22-15	Chester M. Kearney, CPA
PISCATAQUIS COUNTY	DEC				2-28-17	3/24/2016	RHR Smith & Company, CPA's
SAGADAHOC COUNTY	JUN		10-24-17	12-06-16	12-01-15	01-08-15	Runyon, Kersteen, Ouelette, CPA PA
SOMERSET COUNTY	JUN			5-17-17	3/23/2016	08-20-15	RHR Smith & Company, CPA's
WALDO COUNTY	DEC			10-19-17	09-20-16	07-01-15	Brantner, Thibodeau & Associates
WASHINGTON COUNTY	DEC				08-15-18		Hollingsworth and Associates, CPA, PA
YORK COUNTY	JUN			08-24-17	3/23/2016	2-20-15	RHR Smith & Company, CPA's
THOMASTON	JUNE			4/27/17	4/7/2016	03-06-15	Runyon Kersteen Ouellette
FARMINGTON VILLAGE CORPORATION	DEC 31		5-31-18	4-14-17	3/17/2016	3/13/15	Horton,Mc Farland & Veysey
MAPLETON	DEC		2-22-18	2-14-17		2-11-15	Chester Kearney