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Auditor praises North Berwick’s finances; town reports judge ruled largely for the town in Curtis Sand/Harrison 80B decision

North Berwick Select Board · January 27, 2026
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Auditor Kim Beam presented a positive audit showing increased total funds, an $1.8M surplus and $1.4M underspent; earlier in the meeting Dwayne Morin updated the Board that a judge ruled for the town on six of seven issues in a 31-page decision with a 21-day appeal window.

The Select Board on Jan. 27 received a positive audit presentation from Kim Beam of RHR Smith and an update that a judge ruled largely in the town’s favor in the Curtis Sand/Harrison 80B matter.

Kim Beam summarized the audit opinion and financial highlights: total funds increased by more than 10 percent, revenues and fund balances improved, the town underspent by about $1,400,000 and reported an $1,800,000 surplus. She described the audit as a strong result and congratulated staff for the work that led to the outcome. When asked to compare North Berwick to neighboring towns, Beam said she does not work with nearby municipalities and therefore could not provide a direct comparison.

Earlier in the meeting, Dwayne Morin told the Board he had emailed the 31-page judge’s decision and said the judge agreed with the town on six of seven issues and that a 21-day appeal period runs through Feb. 20; he said he was unsure whether the opposing party would appeal.