Town of Blue Hill Maine Financial Report 2018

We have audited the accompanying financial statements of the governmental activities, each major fund and the aggregate remaining fund information of the Town of Blue Hill, Maine (the Town) as of and for the fiscal year ended December 31, 2018, including the related notes to the financial statements, which collectively comprise the Town's basic financial statements as listed in the table of contents.Blue Hill, Maine, as of December 31, 2018, and the respective changes in financial position for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America. Required Supplementary InformationAccounting principles generally accepted in the United States of America require that the management's discussion and analysis, budgetary comparison information and pension disclosure schedules on pages 3 through 6 and 25 through 28 be presented to supplement the basic financial statements.Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context.We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements.We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary InformationOur audit was conducted for the purpose of forming opinions on the basic financial statements that collectively comprise the Town of Blue Hill, Maine's financial statements as a whole.The supplementary information and the schedule of expenditures of federal awards are presented for purposes of additional analysis and are not a required part of the basic financial statements.The schedule of expenditures of federal awards is presented for the purposes of additional analysis as required by the State of Maine Department of Education.The supplementary information and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements.Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America.In our opinion, the supplementary information and schedule of expenditures of federal awards are fairly stated in all material respects in relation to the basic financial statements as a whole. Other Reporting Required by Government Auditing StandardsIn accordance with Government Auditing Standards, we have also issued our report dated July 31, 2019, on our consideration of the Town of Blue Hill, Maine's internal control over financial reporting and on our tests of it compliance with certain provisions of laws, regulations, contracts and grant agreements.The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance.That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Town of Blue Hill, Maine's internal control over financial reporting and compliance.

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