33 M.R.S. §2167: Report to person whose records were examined

At the conclusion of an examination under section 2162, upon request, the administrator shall provide to the person whose records were examined a report that specifies:

1. Work performed. The work performed;

2. Property types. The property types reviewed;

3. Methodology. The methodology of any estimation technique, extrapolation or statistical sampling used in conducting the examination;

4. Calculation. Each calculation showing the value of property determined to be due; and

5. Findings. The findings of the person conducting the examination.