This bill requires that a direct share subdivision that receives opioid settlement funds in accordance with the Maine State‑Subdivision Memorandum of Understanding and Agreement Regarding Use of Settlement Funds, dated and signed on January 26, 2022, and the Maine State‑Subdivision Memorandum of Understanding and Agreement Regarding Use of Settlement Funds‑2023, dated and signed on May 2, 2023, collectively referred to in the bill as the Memoranda of Understanding, must submit an annual report to the Attorney General detailing the amount of such funds received and expended in the prior calendar year and including a description of each such expenditure. The first annual report must be submitted by January 15, 2026. A direct share subdivision is defined in the bill as a municipality or county that is a plaintiff subdivision identified in Exhibit 3 of the Memoranda of Understanding.