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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Membership is open to the Counties of Androscoggin, Franklin and Oxford and to any municipality within the Androscoggin Valley Planning Development District. The municipal officials of each municipal member of AVCOG shall annually appoint two Representatives to the General Assembly, plus one Representative for every 10,000 population or fraction thereof over 10,000 population, determined by the latest decennial census. Each member county shall be entitled to two Representatives. At least 50 of the Representatives from a member shall be elected officials.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Officers shall be elected by the affirmative written ballots of a majority of the Representatives voting. The results of the ballot shall be ascertained and announced at the April meeting of each year. In case no candidate for a particular office shall receive a majority of the votes cast, the Representatives, at the April meeting, shall vote for one of the two leading candidates. The Executive Committee shall consist of the Officers and the following Representatives two Representatives each from Auburn and Lewiston, and one Representative each from Jay, Livermore Falls, Lisbon, Mexico, Norway, Paris, Rumford, and Wilton. Each member county shall have one Representative on the Executive Committee. No municipality or county shall have more than one Representative on the Executive Committee, including an Officer, except as set forth above.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is reviewed at Executive Committee meeting prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>AVCOG employees and Executive Committee members are required to review and sign a Conflict of Interest Policy. When conflicts arise, employees and/or Committee members abstain from participating in discussions and votes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>Executive Director compensation and changes to compensation is determined by the Officers of the Executive Committee. A professional salary survey is performed every three to five years to adjust salary ranges as necessary. Finance Director compensation and changes to compensation is determined by the Executive Director. A professional salary survey is performed every three to give years to adjust salary ranges as necessary.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The documents are available on the Councils website and upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Membership Dues 4,015 Bad Debt -1,737 In Kind Expense 9,998 Other 276,680</ExplanationTxt>
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</Return>
