9358-R3_LGP_MechanicFalls_2024AnnualReport

INDEPENDENT AUDITOR’S REPORT

Town Council Town of Mechanic Falls Mechanic Falls, Maine Report on the Audit of the Financial Statements Opinions

We have audited the financial statements of the governmental activities, business type activities, each major fund and the aggregate remaining fund information of the Town of Mechanic Falls, Maine, as of and for the year ended June 30, 2025 and the related notes to the financial statements, which collectively comprise the Town’s basic financial statements as listed in the table of contents. In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, business-type activities, each major fund and the aggregate remaining fund information of the Town of Mechanic Falls, Maine as of June 30, 2025 and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Emphasis of Matter As discussed in Note 1 of Notes to Financial Statements, the financial statements of the Mechanic Falls Water Department are intended to present the financial position and the changes in financial position of only the business-type activities of the Town of Mechanic Falls, Maine that is attributable to the transactions of the Mechanic Falls Water Department which are presented as of their last audited financial statements for the period ending December 31, 2024. They do not purport to and do not present fairly the financial position of the Mechanic Falls Water Department as of June 30, 2025 and the changes in its financial position for the year then ended in conformity with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.

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