OSA’s primary responsibility is to audit the financial statements of the State of Maine and expenditures of federal programs. They conduct audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller of the United States. Those standards require that they plan and perform their audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

Pola Buckley
Maine State Auditor
pola.buckley@maine.gov