1988CITY OF BANGOR, MAINE
REPORTS REQUIRED BY SINGLE AUDIT ACT
OF NINETEEN EIGHTY FOUR
June 30, 1988
�7
�TFRf9`68
anter Certified Public Accountants
rooks
Carter' Certified Public Accountants
AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
To the Honorable Mayor, City Council
and City Manager
City of Bangor, Maine
We have examined the general purpose financial statements of the City of
Bangor, Maine, for the year ended June 30, 1988, and have issued our report
thereon dated September 21, 1988. Our examination of such general purpose
financial statements was made in accordance with generally accepted
auditing standards and the standards for financial and compliance audits
contained in the Standards for Audit of Governmental Organizations,
Programs, Activities, and Functions, issued by the U.S. General Accounting
office and, accordingly, included such tests of the accounting records and
such other auditing procedures as we considered necessary in the
circumstances.
Our examination was made for the purpose of forming an opinion on the
general purpose financial statements taken as a whole. The accompanying
Schedule of Federal Financial Assistance is presented for purposes of
additional analysis and is not a required part of the general purpose
financial statements. The information in this schedule has been subjected
to the auditing procedures applied in the examination of the general
purpose financial statements and, in our opinion, is fairly stated in all
material respects in relation to the general purpose financial statements
taken as a whole.
September 21, 1988
P.O. Box 1167, 84 Harlow Street, Bangor, Maine 04401 (207) 947-8568
Department of the Treasury
--------------------------
Revenue Sharing Program
Department of Health & Services
-------------------------------
Veneral Disease Clinics
Childhood Immunization
Public Health Nurse
Total - Accrual Basis
----------------------
Other Federal Assistance
------------------------
Kenduskeag Stream
Recreation NPS 23-00528
Penobscot River Park
3024-1016-6401 WFA
Garland Street Field
NPS 23-00612
Water Works Reuse
CZM 1986
Total - Cash Basis
Receivables
Total - Accrual Basis
---------------------
21.300 $ 152,167 $ - $' - $ - $ -
-------------------------------------------- -----------
($ 9,852) $ - $- 3 49 $ 27,577
16,759 - - 0 -
- - - 3,915 553
-------------------------------------------- -----------
$ 6,907 -$--------- -a--------- $ 148,707 $ 28,130
------- ---------- -----------
-------------------------------------------- -----------
($ 11,458) $ - $ 1,633 $
63,949 - 53,271 - -
( 10,319) - 20,000 - -
--------------------------------- ----------- ------
42,172 - 74,904 - -
20,487 - 3,923 - -
---------------------- ---------------------- ------
$ 62,659 $ - $ 78,827 $ - $ -
---------------------- ---------------------- ------
--------------------------------- ----------- ------
$ - $ 152,167 $ 152,167 v $ -
---------- ---------------------------------
----- ---------------------- -----------
$ - $ 71,217
48,059
37,623 102,091
----------- ----------
$ 37,623 $ 221,367
----------- ----------
----------- ----------
$ - ($ 9,825)
$ 66,730 $ 4,487
29,132 18,927.
$ 197,953V $ 23,414
----------- -----------
----------- -----------
$ - ($ 9,825)
52,268 ( 52,268)
125,460 ( 8,240)
9,681 -
----------- -----------
187,409 ( 70,333)
- 24,410
_____7,0__4___9
---------
$ 187,409 ($ 45,923)
----------- -----------
----------------------
CITY OF BANGOR MAINE
SCHEDULE OF FEDERAL ASSISTANCE
FOR THE YEAR ENDED JUNE 30, 1988
Grants
Reference
----------------------------------------
Federal
Catalogue
Grant
---------------------------
Local
Grant
of Federal
Balance
Received Through State Other
Partici-
Disburse- Balance
Assistance
-----------
7/1/87
-----------
Directly State Grants Income
-----------
pation
Total ments 6/30/88
Department of Agriculture
-------------------------
NIC 10.577
$ 37,973
----------- ----------------------
$ - 173,786 $
-----------
#
----------- ----------- -----------
$ 211,759 $ 160,83 $ 50,921
-----------
-----------
-$
----------- ---- --�--------------------
----------- ---------------------------------
-----------
-----------
----------- -- - -----------
---------------------- -----------
Department of the Treasury
--------------------------
Revenue Sharing Program
Department of Health & Services
-------------------------------
Veneral Disease Clinics
Childhood Immunization
Public Health Nurse
Total - Accrual Basis
----------------------
Other Federal Assistance
------------------------
Kenduskeag Stream
Recreation NPS 23-00528
Penobscot River Park
3024-1016-6401 WFA
Garland Street Field
NPS 23-00612
Water Works Reuse
CZM 1986
Total - Cash Basis
Receivables
Total - Accrual Basis
---------------------
21.300 $ 152,167 $ - $' - $ - $ -
-------------------------------------------- -----------
($ 9,852) $ - $- 3 49 $ 27,577
16,759 - - 0 -
- - - 3,915 553
-------------------------------------------- -----------
$ 6,907 -$--------- -a--------- $ 148,707 $ 28,130
------- ---------- -----------
-------------------------------------------- -----------
($ 11,458) $ - $ 1,633 $
63,949 - 53,271 - -
( 10,319) - 20,000 - -
--------------------------------- ----------- ------
42,172 - 74,904 - -
20,487 - 3,923 - -
---------------------- ---------------------- ------
$ 62,659 $ - $ 78,827 $ - $ -
---------------------- ---------------------- ------
--------------------------------- ----------- ------
$ - $ 152,167 $ 152,167 v $ -
---------- ---------------------------------
----- ---------------------- -----------
$ - $ 71,217
48,059
37,623 102,091
----------- ----------
$ 37,623 $ 221,367
----------- ----------
----------- ----------
$ - ($ 9,825)
$ 66,730 $ 4,487
29,132 18,927.
$ 197,953V $ 23,414
----------- -----------
----------- -----------
$ - ($ 9,825)
52,268 ( 52,268)
125,460 ( 8,240)
9,681 -
----------- -----------
187,409 ( 70,333)
- 24,410
_____7,0__4___9
---------
$ 187,409 ($ 45,923)
----------- -----------
----------------------
CITY OF BANGOR MAINE
SCHEDULE OF FEDERAL ASSISTANCE
FOR THE YEAR ENDED JUNE 30, 1988
Grants
Environmental Protection Agency
-------------------------------
Facility Planning Grant
C23-0154-01
Cash Basis $ 19,283 $ - $ 48,567 $ - $ - $ - $ 67,850 $ - $ 67,850
Receivables 56,070 - ( 46,360) - - - 9,710 - .9,710
----------- ----------- ----------- ------------------------------------------------------- ----------
Total - Accrual Basis $ 75,353 $ - $ 2,207 $ - $ - $ - $ 77,560 $ - $ 77,560
--------------------- ----------- ----------- ----------- ----------- ----------- ----------- ---------------------- ----------
----------- ----------- ----------- ----------- --------------------------------- ----------- ----------
Department of Education
Adult Basic Education
Reference
$ 22,876
$ - $ - $ -
Federal
$ 20,168 ($
320)
Indo-Chinese Bilingual
- -
969
- - -
969
Catalogue
Grant
---------------------------
84.010 7,054 -
404,341
- - -
Local
331,656
79,739
Grant
of Federal
Balance
Received
Through
State
Other
Partici-
121,581
Disburse-
Balance
110,839
Assistance
7/1/87
Directly
State
Grants
Income
pation
Total
ments
6/30/88
Department of Transportation
----------------------------
-----------
-----------
-----------
-----------
-----------
-----------
-----------
-----------
----------- -----------
57,965
Urban Mass Transportation
Vocational Education for
Single Parents
2,796 -
-
Capital and Operating
2,796
2,796
-
Innovative Grant
260 -
-
4,669 - -
4,929
( 74)
5,003
Assistance
20.507
-
345 - -
622
275
347
Teacher Recertification
- -
-
35,837 - -
Operating
-
($ 21,130)
$ -
$ 107,455
$ 19,214
$ 234,880
$ 62,475
$ 402,894
$ 516,258 ($
113,364)
Capital
4,324
53,947
-----------
-
-----------
-
-----------
-
-----------
-
-
-----------
53,947
- - -
53,947
Total - Cash Basis
-
32,817
-
107,455
19,214
-----------
234,880
62,475
-----------
456,841
----------- -----------
516,258 (
59,417)
Receivables
-----------
$ 52,851 $ - $ -
----------- ----------- -----------
----------- ----------- -----------
----21,130-
-
-----------
24,116
-----------
7,100
-----------
-
-
52,346
-
52,346
Totals - Accrual Basis
----------------------
$ 53,947
-----------
-----------
$ -
-----------
-----------
$ 131,571
-----------
-----------
$ 26,314
-----------
-----------
-----------
$ 234,880
-----------
-----------
-----------
$ 62,475
-----------
-----------
-----------
$ 509,187
-----------
-----------
----------------------
$ 516,258 ($
----------- -----------
----------- -----------
7,071)
Environmental Protection Agency
-------------------------------
Facility Planning Grant
C23-0154-01
Cash Basis $ 19,283 $ - $ 48,567 $ - $ - $ - $ 67,850 $ - $ 67,850
Receivables 56,070 - ( 46,360) - - - 9,710 - .9,710
----------- ----------- ----------- ------------------------------------------------------- ----------
Total - Accrual Basis $ 75,353 $ - $ 2,207 $ - $ - $ - $ 77,560 $ - $ 77,560
--------------------- ----------- ----------- ----------- ----------- ----------- ----------- ---------------------- ----------
----------- ----------- ----------- ----------- --------------------------------- ----------- ----------
Department of Education
Adult Basic Education
($ 3,028) $ -
$ 22,876
$ - $ - $ -
$ 19,848
$ 20,168 ($
320)
Indo-Chinese Bilingual
- -
969
- - -
969
-
969
E.C.I.A. Chapter I*
84.010 7,054 -
404,341
- - -
411,395
331,656
79,739
Local Entitlement,
Title VI
25,594 -
121,581
- - -
147,175
110,839
36,336
Special Education
Part B, PL 93-380
5,892 -
28,803
- - -
34,695
42,614 (
7,919)
E.C.I.A. Chapter II
6,900 -
56,770
- - -,
63,670
57,965
5,705
Vocational Education for
Single Parents
2,796 -
-
- - -
2,796
2,796
-
Innovative Grant
260 -
-
4,669 - -
4,929
( 74)
5,003
Arts & Humanities
277 -
-
345 - -
622
275
347
Teacher Recertification
- -
-
35,837 - -
35,837
-
35,837
Wellspring
- -
-
12,000 - -
12,000
1,953
10,047
Title II Flow Through
2,477 -
4,324
- - -
6,801
50
6,751
Tudor Training
552 -
-
- - -
552
552
-
Drug Free Schools
- -
----------------------
11,076
-----------
- - -
----------- -----------
11,076
11,644 (
----------- -----------
568)
Total - Accrual Basis
---------------------
$ 48,774 $ -
----------- -----------
---- I ------------------
$ 650,740
-----------
-----------
-----------
$ 52,851 $ - $ -
----------- ----------- -----------
----------- ----------- -----------
-----------
$ 752,365
-----------
-----------
$ 580,438 $
----------- -----------
---------------------
----------- -----------
171,927
CITY OF
BANGOR MAINE
SCHEDULE OF
FEDERAL ASSISTANCE
FOR THE YEAR
ENDED JUNE 30,
1988
Grants
Reference
----------------------------------------
Federal
_
Catalogue
Grant
--------------------8------
Local
Grant
of Federal
Balance
Received
Through
State
Other Partici-
Disburse- Balance
Assistance
----------
7/1/87
----------
Directly
-----------
State
-----------
Grants
-----------
Income pation
----------- -----------
-----------
Total
ments 6/30/88
----------- -----------
Department of Housing and
Urban Development
-------------------------
Community Development
Block Grants/Entitle-
ment Grants*
B -83 -MC -23-0004
14.218
$
106,349
$ -
$ -
$ -
$ - $ -
$
106,349
$ - $
106,349
B -84 -MC -23-0004
18,526
-
-
-
- -
18,526
18,526
-
B -85 -MC -23-0004
(
129,008)
207,815
-
-
- -
78,807
-
78,807
B -86 -MC -23-0004
(
483,519)
253,741
-
-
- -
(
229,778)
217,339 (
447,117)
B -87 -MC -23-0004
-
-
-
-
- -
-
679,832 (
679,832)
Program Income
613,000
-
-
-
278,479 -
891,479
689,782
201,697
Urban Development Action
14.221
Grants
Program Income
34,615
-
-
-
4,585 -
-----------
-----------
39,200
-
----------- -----------
39,200
Total - Cash Basis
----------
159,963
----------
461,556
----------
-
----------
-
-----------
283,064 -
904,583
1,605,479 (
700,896)
Receivables
28,378
203,842
-
-
- -
232,220
-
-----------
232,220
-
Total - Accrual Basis
---------------------
----------
$
----------
188,341
----------
$ 665,398
----------
----------
$ -
----------
----------
$ -
----------
---------- -----------
$ 283,064 $ -
---------- -----------
-----------
$1,136,803
-----------
$1,605,479 ($
----------- -----------
468,676)
Department of Transportation
----------------------------
----------
----------
----------
----------
---------- -----------
-----------
----------- -----------
Airport Development Aid
Program*
6-23-0005-06
20.201
($
81,529)
$ -
$ -
$ -
$ - $ -
($
81,529)
$ - ($
81,529)
6-23-0005-07
(
84,217)
-
-
-
- -
(
84,217)
- (
84,217)
6-23-0005-09
(
64,380)
-
-
-
- -
(
64,380)
- (
64,380)
6-23-0005-10
(
60,000)
-
-
-
- -
(
60,000)
- (
60,000)
6-23-0005-11
(
73,811)
-
-
-
- -
(
73,811)
- (
73,811)
3-23-0005-01
(
101,735)
-
-
-
- -
(
101,735)
- (
101,735)
3-23-0005-02
(
44,340)
-
-
-
- -
(
44,340)
- (
44,340)
3-23-0005-03
(
139,996)
-
-
-
- -
(
139,996)
- (
139,996)
3-23-0005-04
-
921,110
-
55,217
- -
976,327
1,156,980 (
180,653)
3-23-0005-05
(
391,018)
354,320
-
27,077
- -
(
9,621)
383,445 (
393,066)
3-23-0005-06
(
10,158)
-
-
4,304
- -
(
-----------
5,854)
97,580 (
----------- -----------
103,434)
Subtotal
-----------
(1,051,184)
-----------
1,275,430
-----------
-
-----------
86,598
----------- -----------
- -
310,844
1,638,005 (1,327,161)
Other Airport Projects
(
1,071)
-
-
-----------
-
-----------
- -
----------- -----------
(
-----------
1,071)
- (
----------- -----------
1,071)
Totals - Cash Basis
-----------
(1,052,255)
-----------
1,275,430
-
86,598
- -
309,773
1,6389005 (1,328,232)
Receivables
830,270
199,160
-
( 4,675)-
- ----
----------- -------
1,024,755
-----------
- 1,024,755
----------------------
Totals - Accrual Basis
----------------------
-----------
($
-----------
-----------
221,985)
-----------
$1,474,590
-----------
-----------
-----------
$ -
-----------
-----------
-----------
$ 81,923
-----------
-----------
$ - $ -
----------------------
----------- -----------
$1,334,528
-----------
-----------
$1,638,005 ($ 303,477)
----------------------
----------- -----------
rooks
Carter, Certified Public Accountants
REPORT ON INTERNAL CONTROLS (ACCOUNTING AND ADMINISTRATIVE) -
BASED ON A STUDY AND EVALUATION MADE AS A PART
OF AN EXAMINATION OF THE GENERAL PURPOSE FINANCIAL STATEMENTS
AND THE ADDITIONAL TESTS REQUIRED BY THE SINGLE AUDIT ACT
To the Honorable Mayor, City Council
and City Manager
City of Bangor, Maine
We have examined the general purpose financial statements of the City of
Bangor, Maine for the year ended June 30, 1988, and have issued our report
thereon dated September 21, 1988. As part of our examination, we made a
study and evaluation of the internal control systems, including applicable
internal administrative controls, used in administering federal financial
assistance programs to the extent we considered necessary to evaluate the
systems as required by generally accepted auditing standards, the standards
for financial and compliance audits contained in the Standards for Audit
of Governmental Organizations, Programs, Activities, and Function, issued by
the U.S. General Accounting Office, the Single Audit Act of 1984, and the
provisions of OMB Circular A-128, Audits of State and Local Governments.
For the purpose of this report, we have classified the significant internal
accounting and administrative controls used in administering federal
financial assistance programs in the following categories:
Accounting Controls:
* Treasury or financing
* Revenue/receipts
Purchases/disbursements
External financial reporting
Administrative Controls:
General Requirements -
* Political Activity
* Davis -Bacon Act
* Civil Rights
* Cash Management
Relocation assistance and
Federal Financial Reports
real property acquisition
P.O. Box 1167, 84 Harlow Street, Bangor, Maine 04401 (207) 947-8568
Page 2 (Continued)
Specific Requirements:
* Types of services
* Eligibility
* Matching level of effort
Reporting
* Special requirements, if any
The management of the City of Bangor, Maine, is responsible for
establishing and maintaining internal control systems used in Administering
federal financial assistance programs. In fulfilling that responsibility,
estimates and judgements by management are required to assess the expected
benefits and related costs of control procedures. The objectives of
internal control systems used in administering federal financial assistance
programs are to provide management with reasonable, but not absolute
assurance that, with respect to federal financial assistance programs,
resource use is consistent with laws, regulations, and policies; resources
are safeguarded against waste, loss, and misuse; and reliable data are
obtained, maintained, and fairly disclosed in reports.
Because of inherent limitations in any system of internal accounting and
administrative controls used in administering federal financial assistance
program, errors or irregularities may nevertheless occur and not be
detected. Also projection of any evaluation of the systems to future
periods is subject to the risk that procedures may become inadequate
because of changes in conditions or that the degree of compliance with the
procedures may deteriorate.
Our study included all of the applicable control categories listed above.
During the year ended June 30, 1988, the City of Bangor, Maine expended 85%
of its total federal financial assistance under major federal financial
assistance programs. With respect to internal control systems used in
administering major federal financial assistance programs, our study and
evaluation included considering the types of errors and irregularities that
could occur, determining the internal control procedures that should
prevent or detect such errors and irregularities, determining whether the
necessary procedures are prescribed and are being followed satisfactorily,
and evaluating any weaknesses.
With respect to the internal control systems used solely in administering
the nonmajor federal financial assistance programs of the City of Bangor,
Maine, our study and evaluation was limited to a preliminary review of the
systems to obtain an understanding of the control environment and the flow
of transactions through the accounting system. Our study and evaluation of
the internal control systems used solely in administering the nonmajor
federal financial assistance programs of the City of Bangor, Maine, did not
extend beyond this preliminary review phase.
Page 3 (Continued)
Our study and evaluation was more limited then would be necessary to
express an opinion on the internal control systems used in administering
the federal financial assistance programs of the City of Bangor, Maine.
Accordingly, we do not express an opinion on the internal control systems
used in administering the federal financial assistance program of the City
of Bangor, Maine. Further, we do not express an opinion on the internal
control systems used in administering the major federal financial
assistance programs of the City of Bangor, Maine.
Also, our examination, made in accordance with the standards mentioned
above, would not necessarily disclose material weaknesses in the internal
control systems used solely in administering nonmajor federal financial
assistance programs.
However, our study and evaluation and our examination disclosed no
condition that we believe to be a material weakness in relation to a
federal financial assistance program of the City of Bangor, Maine.
This report is intended solely for the use of management and Federal Audit
Agencies and should not be used for any other purpose. This restriction is
not intended to limit the distribution of this report, which, upon
acceptance by the City of Bangor, Maine, is a matter of public record.
September 21, 1988
Brooks
Carter, Certified Public Accountants
REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS
RELATED TO MAJOR AND NONMAJOR FEDERAL FINANCIAL
ASSISTANCE PROGRAMS
To the Honorable Mayor, City Council
and City Manager
City of Bangor, Maine
We have examined the general purpose financial statements of the City of
Bangor, Maine for the year ended June 30, 1988, and have issued our report
thereon dated September 21, 1988. Our examination was made in accordance
with generally accepted auditing standards; the standards for financial and
compliance audits contained in the Standards for Audit of Governmental
Organizations, Program, Activities, and Functions, issued by the U.S.
General Accounting Office; the Single Audit Act of 1984; and the provisions
of OMB Circular A-128, Audits of State and Local Governments and,
accordingly, included such tests of the accounting records and such other
auditing procedures as we considered necessary in the circumstances.
The management of the City of Bangor, Maine is responsible for the City's
compliance with laws and regulations. In connection with the examination
referred to above, we selected and tested transactions and records from
each major federal financial assistance program and certain nonmajor
federal financial assistance programs. The purpose of our testing of
transactions and records from those federal financial assistance programs
was to obtain reasonable assurance that the City of Bangor, Maine, had, in
all material respects, administered major programs, and executed the tested
nonmajor program transactions, in compliance with laws and regulations,
including those pertaining to financial reports and claims and advances and
reimbursements, noncompliance with which we believe could have a material
effect on the allowability of program expenditures.
Our testing of transactions and records selected from major federal
financial assistance programs disclosed no instances of noncompliance with
those laws and regulations.
In our opinion, for the year ended, June 30, 1988, the City of Bangor,
Maine administered each of its major federal financial assistance programs
in compliance, in all material respects, with laws and regulations,
including those pertaining to financial reports and claims for advances and
reimbursements, noncompliance with which we believe could have a material
effect on the allowability of program expenditures.
P.O. Box 1167, 84 Harlow Street, Bangor, Maine 04401 (207) 947-8568
Page 2
The results of our testing of transactions and records selected from
nonmajor federal financial assistance programs indicate that for the
transactions and records tested the City of Bangor, Maine, complied with"
the laws and regulations referred to in the second paragraph of our report.
Our testing was more limited then would be necessary to express an opinion
on whether the City of -Bangor, Maine, administered those programs in
compliance in all material respects with those laws and regulations
noncompliance with which we believe could have a material effect on the
allowability of program expenditures; however, with respect to the
transactions and records that were not tested by us, nothing came to our
attention to indicate that the City of Bangor, Maine, had not complied with
laws and regulations.
September 21, 1988