A Maine Memorandum of Payment (MMP) is a document used by the State of Maine to record payments made to contractors and suppliers. It is issued by the Maine Department of Administrative & Financial Services (WAS) and is used as a record and receipt of payment for services rendered. The MMP is also used to track payment amounts and to verify that the appropriate taxes have been collected. There are two types of Maine Memorandum of Payment: a Standard MMP and an Electronic Payment System (EPS) MMP. The Standard MMP is a paper-based document that is completed by the department issuing the payment. The EPS MMP is an electronic document that is completed and submitted online. Both types of Maps include the name of the contractor or supplier, the date of payment, the payment amount, the check/voucher number, the type of payment, and the tax rate.