1991 � .
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Carter �ertified Public Accountants
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CITY OF BANGOR, MAINE
REFORT ON FEDERAL FINANCIAL ASSISTANCE
YEAR F1�1DED JIJNE 30, 1991
TABLE OF CONTENTS
�E�
Independent Auditor's Reports:
Schedule of Federal Financial Assistance 1
Internal Controls at the General Purpose Financial
Statement Level 2-5
_ � Internal Accounting and Administrative Controls at
the Federal Financial Assistance Program Level--
Major Programs More Than 50 Percent 6-10
,
Compliance at the General Purpose Financial Statement
I.evel 11
� Compliance with General Requirements 12
Compliance with Specific Requirements Applicable to
Major Federal Financial Assistance Programs 13-14
Schedule of General Findings 15-17
Unaudited Schedules 17a-17b
Schedule of Specific Findings 18-27
Schedule of Federal Financial Assistance 28-30
' _ ' Notes to Schedule of Federal Financial Assistance 31
Brooks
and �
Carter Certified Public Accountants
SCHEDULE OF FEDERAI, FINANCIAL ASSISTANCE
In�lependent Auditor's Report
The Honorable Mayor and City Council
City of Bangor, Maine
We have audited the general purpose financial statements of the City of Bangor, Maine, for the year
•: :.�.:. ended June 30, 1991, and have issued our report thereon dated December 6,.1991. These general �
- -. . purpose financial statements aze�the responsibility of the City of Bangor; Maine, management. -Our � � -
�. :� responsibility is to express an opinion on these general purpose fi�ancial stasements�based on.our �
audit.
- . We conducted our audit in accordance with generally accepted auditing standazds and Government , .
. . Auditing Standards, issued by the Comptroller General of the United States. Those standards require
.. that we plan and•perform the audit to obtain�reasoaable assurance about whether the general purpose � - -
financial statements are free of material misstatement. An audit includes examnning, on a test basis,
� evidence supporting the amounts aad disclosures in the general purpose financial:statements. An audit � '� . �.-
�:r also includes assessing the accounting principles used and significant�estimates.made by management,
•� as well as evaluating the overall financial statement presentation. We believe that our audit provides �
a reasonable basis for our opinion. . �
. Our audit was made for the purpose of forming an opinion on the general purpose financial statements �
� of the City of Bangor, Maine, 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 informadon in this schedule has been subjected to the auditing
�- . procedures applied in the audit of the general purpose financial statements and, in our opinion, is �
-� fairly presented-in all material respects in relation to the general p�rpose financial statements taken as
a whole.
�n.�or�Q,�� L�
December 6, 1991, (except for Note 4, as to which the date is November 22�,-1993.)
� 1
84 Harlow Street P.O. Box 1167 Bangor, Maine 04402-1167 (207) 947-8568 FAX (207) 947-8512
Br-�ooks �
and �
Carter� Certified Pubiic Accountants
Interaal Controls at the General purpoae Fi.nancial Statemeat Level
Zndenendent Auditor�s Report
The Honorable Mayor and City Council
City of Bangor, Maine
We have audited the general purpose financial statements of the City of
Bangor, Kaine for the year ended June 30, 1991, and have issued our report
the=eon dated December 6, 1991.
We conducted our audit in accordance with generally accepted auditing
standards and Government Auditing Standards, issued by the Comptroller
General of the IInited States. Thoae standards require that we plaa and
perform the audit to obtain reasonable assurance about whether the geaeral
purpose financial statements are free of material misstatement.
In planning and performing our audit of the financial statements of the
City of Bangor, Maine for the year ended June 30, 1991, we considered its
internal control structure in order to determine our auditing procedures
for the purpose of expressing our opinion on the financial atatements and
� not to provide asaurance on the internal control structure.
The management of the City oE Bangor, Maine is responsi.ble for establishinq
� and maintaining an internal control structure. In fulfilling thie
responsi.bility, estimates and judgments by management are required to
asaess the expected benefits and related costs of internal control
structure policies and procedures. The objectives of an internal control
structure are to provide management with reasonable, but not absolute,
asaurance that asaets are safeguarded against loss from unauthorized use cr
disposition, and that transactions are executed in accordance with
management's authorization and recorded properly to permit the prepaxation
of financial statementa in accordance with generally accepted accountinq
principles. Because of inherent lisnitations in any internal control
structure, errors or irregularities may nevertheless occur and not be
detected. Also, projection of any evaluation of the structure to future
periode is subject to the risk that procedures may become inadequate
becauae of changes in conditions or that the effectivenesa of the design
and operation of policies and proceduree may deteriorate.
2
84 Harlow Street P.O. Box 1167 Bangor, Maine 04402-1167 (207) 947-8568 FAX (207) 947-8512
For the purpose of this report, we have claesified the eiqnificant internal
control structure policies and procedures in the followinq cateqories:
* Treasury or financinq ,
* Revenue/receipte
* Purchases/diabursements
* External financial reportinq
For all of the control categories listed above, we obtained an
underatandinq of the desiqn of relevant policies and procedures and whether
they have been placed in operation, and we asseesed control risk.
Our consideration of the internal control structure included all of the
control cateqories listed above. The purpose of our consideration of the
internal control structure was to detenaine the nature, timing, and extent
of the suditinq procedurea necessary for expressinq an opinion on the
general purpoee financial atatements.
We noted certain mattere involvinq the internal control atructure and its
operation that we consider to be reportable conditions under etandards
eatablished by the American Institute of Certified Public Accountanta.
Reportable conditiona involve matters coming to our attention relatinq to
siqnificant deficienciee in the deeign or operation of the internal control
structure that, in our judqment, could advereely affect the entity's
ability to record, process, eummarize, and report financial data consistent
with the assertions of manaqement in the qeneral purpose financial
atatements. We noted the followinq reportable condition that we coneider
to be a material weaknesa:
R�Dortable Oondition
Condition: Durinq our audit we noted the following:
1. CASH
Cash reconciliations are not performed timely.
Lack of aegreqatioa of duties concerninq custody of cash and
accounting duties.
2. INVESTMENTS
Lack of aeqregation of duties concerninq cuatody of investments and
accounting duties.
3. ACCOUNTS RECEIVABLE
Reconciliation of accounts receivablea per the general ledger to the
aubsidiary were not beinq done.
4. TAXES RECEIVABLE
Collection of tax receivablee are not monitored closely.
5. INVENTORY
The perpetual inventory records do not reconcile to the qeneral
ledger.
Inventory counts are not beinq done annually.
3
� 6. ENCUMBRANCES
� ' Encumbrancee are not beinq reconciled timely from the general ledqer �' -
to the eubsidiary detail.
The encumbrance subsidiary filee contained a $10,000,000 truncation
error; field sizee in software are ineufficient.
Peraonnel were adjueting balances forward on line without providinq an
audit trail.
7. CAPITAL PROJECTS FOND
The Capital Projects Fund doea not contain the proper structure for
budget and actual ae well as the necessary accounts for an operating
etatement.
Proof of ineurance could not be provided timely.
Capital project expenditures are not being monitored timely with
contracts; funding eources for Capital projecta including interest
earned and project expenditures need to be timely scheduled. (Bond
money should be expended before other sources are used. )
8. SPECIAL REVENUE FIIND
The Special Revenue Fund is not reconciling its subsidiary records to
the general ledger on a monthly basis.
There is a lack of segregation of duties on cash receipts collected on
CDBG loans and the accounting for euch loana.
- 9. ENTERPRISE FIINDS
The Enterprise funds are not reconciling ita subeidiary records to the
general ledger on a monthly baeis.
Enterprise funde are not being recorded on the full accrual basis of
accounting as prescribed by generally accepted accountinq principles.
Effects: Failure to reconcile the general ledger accounts to the
subsidiary accounts and to comply with the investment policy, to segregate
duties for persons having custody of cash and investments from the record
keeping function are violations of aa effective internal control structure
and exposes City assets to a greater risk of loss.
Recommendations:
l. Reccnciliations need to be done on a ti.mely basis from the subsidiary
ledgere to the general ledger. ,
2. The proper aegregation of duties must be established to segregate the
recordkeeping function from the custody of asaets.
3. Inventory must be restricted, tagged and monitored on a timely basis.
4. Computer programs muet be reviewed and corrected to insure that the
data output is accurate and representative of data input.
4
A material weaknesa ie a reportable condition in which the deeign or
� - •operation of the epecific internal control structure elements doee not
reduce to a relatively low level the riak that errore or irregularitiee in
amounts that would be materisl in relation to the general purpose financial
statements being audited or that noncompliance with lawe and requlations
that would be material to a federal financial asaistance program may occur -
and not be detected within a timely period by employees in the normal
couree of performinq their assiqned functions.
Our consideration of the internal control structure would not neceesarily
diacloae all reportable conditions that are also considered to be material
weaknesaes as defined above. However, we believe the reportable coadition
described above to be a material weaknesa.
We also noted other mattere involving the internal control structure and
its operation that we have reported to the management of the City of
Bangor, Maine, in a aeparate letter dated December 6, 1991.
This report ie intended for the information of the City Council, manaqement
and the federal cognizant ageacy. This restriction ia not intended to
limit the distribution of this report, which is a matter of public record.
�
Decembez 6, 1991
5
,
Br�ooks �
and
Car�ter, Certified Fublic Accountants
Internal Accouating and A �*+�strative Coatrols at the Federal
Financial Assistance Program Level--Major Programs Hore Than 50 Percent
Independent Auditor's Report
The Honorable Mayor and City Council
City of Bangor, Mafne
We have audited the general purpose financial statements of the City of
Bangor, Maine for the year ended June 30, 1991, and have iasued our report
thereon dated December 6, 1991.
As part of our audit, we made a study and evaluation of the internal
control systeme, including applicable i.nternal adcninistrative controls,
used in administering federal financial aseistance programs to the eactent
we considered necessary to evaluate the systems as required by geaerally
accepted auditing standards, Government Auditing standards, issued by the
Comptroller General of the IInited States, the Single Audit Act of 1984, and
the provisions of Office of Management and Budget Circular A-128, "Audits
of State and Local Governments".
The management of the City of Bangor, Maine, is responsible for
establishing and maintaining internal control systems used in admi.nistering
� federal financial assistance programs. In fulfilling that responsibility,
esti.mates and judgements by management are required to asseas the expected
benefits aad related costa of control procedures. The objectives of
internal control systema uaed in administering federa2 financial assistance
programs are to provide management with reasonable, but aot abeolute,
assurance that, with respect to federal financial assistance programs,
resource use is consistent with laws, regulations, and policies; resources
are safeguarded againat waste, loss, and miause; asid reliable data are
obtained, maintained, and fairly. disclosed in reperts.
Because of inherent liaaitations in any system of internal accounting and
administrative contrals uaed in adminietering federal financial assiatance
programa, errors or irregularities may nevertheleas occur and not be
detected. Also projection of any evaluation of the systems to future
perioda 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. ' '
6
'84 Harlow Street P.O. Box 1167 Bangor, Maine 04402-1167 (207) 947-8568 FAX (207) 947-8512
�
For the purpose of this report, we have classified the significant internal accounting and
administrative controls use� in administering federal financial assistance programs in the foliowing
categories:
Accounting Convols:
* 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 Real Property Acquisition
* Federal Financial Reports
* Drug-Free Work Place Act
* Allowable Costs/Cost Principles
* Administrative Requirements
Specific Requirements:
* Types of services
* Eligibility
* Matching level of effort
* Reporting
For all of the internal control structure categories listed above, we obtained an understanding of the
design of relevant policies and procedures and determined whether they have been placed in
operation, and we assesse� control risk.
During the year ended June 30, 1991, the City of Bangor, Maine ezpended 889b of its total fe�eral
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
eva�uation included considering the types of errors and irregulazities that couid occur, determining the
internal control procedures that should prevent or deted such errors and irregularides, determining
whether the necessary procedures aze 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 prograins of the City of Bangor, Maine, our study and evaluation was limitsd 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. Accordingly, our audit would
not necessarily disclose material weaknesses in the intemal control systems used solely in
administering nonmajor federal financial assistance programs.
7
�
Our etudy and evaluation deacribed in the two precedinq paragraphe wae more
lisaited than would be necessary to expreea an opinion on the internal
control eystema ueed in adminietering the major and nonmajor federal
financial aseistance programs of the City of Bangor, Maine. Accordiagly,
we do not exprese an opinion on the internal control systems used in
administering the major and nonmajor federal financial assiatance programs
of the City of Bangor, Maine, taken as a whole, or on any of the control
categoriee identified above. Aowever, our etudy and evaluation and our
audit discloaed the followinq condition that we believe resulte in more
than a relatively low riek that errors or irreqularities in amounta that
would be material to a federal financial assistance program may occur and
not be detected within a timely period.
R�e�oortable Conditicn
Condition: During our audit we noted the following:
1. CASH
Cash reconciliatione are not performed timely.
Lack of segregation of duties conceming cuetody of cash and
accounting duties.
2. INVESTMENTS
Investments are not sufficiently collateralized.
Lack of eegregation of duties concerni.ng custody of investments and
accounting duties.
3. ENCIIMBRANCES
Encumbrances are not being reconciled timely from the general ledger
to the subsidiary detail.
The encumbrance eubsidiary files contained a $10,000,000 truncation
error; field sizes in software are insufficient.
Personnel were adjusting balances forward on line without providinq an
audit trail.
Zmproper cutoff at June 30, 1991, impaired the subsidiary account
balances.
4. CAPITAL PROJECTS FQND
The Capital Projecta Fund does not contain the proper atructure for
budget and actual as well as the necessary accounts for an operating
statement.
Subaidiary schedules of capital projects are not maintained.
Proof of insurance could not be provided timely.
Capital project expenditures are not beinq monitored timely with
contracts; funding sources for Capital projects includinq interest
earned and project expenditures need to be timely scheduled. (Bond
money should be expended before other aources are used. )
8
'
5. SPECIAL REVENUE FUND
�� � The Special Revenue Fund ia not reconciling ita eubsidiary records to
the general ledger on a monthly baeis.
The Loana Receivable account and the Deferred Revenue account did not
reconcile.
There is a lack of seqregation of duties on cash receipta col2ected on
CDBG loans and the accounting for such loana.
Approximately $227,000 of deferred rehabilitation loana were not
recorded on the general ledger.
Improve procedures to reconcile disbursements to loan documents and
track accrued interest.
6. ENTERPRISE FIINDS
Enterpriae funds are not being recorded on the full accrual basis of
accountinq as preacribed by generally accepted accounti.ng principles.
Fixed asaets funding source and depreciation expense are not being
recorded timely for Enterprise funds.
The Airport•s income statement contai.ned a $1,000,000 truncation and
revenue was understated by $1,000,000; internal financial statements,
as a whole, were not in balance.
Effects: Failure to reconcile the general ledger accounts to the
subsidiary accounts and to comply with the investment policy, to segregate
duties for peraons haning cuetody of cash and investments from the record
keeping function are violatione of an effective internal control structure
and expoaes City assets to a greater risk of loes.
Recommendations:
l. Reconciliations need to be done on a timely basis from the subsidiary
ledgers to the general ledger.
2. The proper seqregation of duties must be established to seqregate the
recordkeeping function from the custody of assets.
3. Inventory muat be restricted, taqged and monitored cn a timely basis. ,
4. Computer programs must be reviewed and corrected to insure that the
data output is accurate and representative of data input.
A material weakness is a reportable condition in which the design or
operation of the epecific internal control structure elementa does not
reduce to a relatively low level the risk that errors or irregularitiea in
amounts that would be material in relation to the general purpose financisl
atatements being audited or that noncompliance with laws and regulations
that would be material to a federal financial assistance program may occur
and not be detected within a ti.mely period by employees in the normal
course of performing their assigned functions.
We also noted other mattera involving the internal control atructure and
ita operation that we have reported to the management of the City of
Banqor, Maine in a separate letter dated December 6, 1991.
9
These conditions were considered in determining the nature, timing, and extent of the audit tests to be
applied in (1) our audit of the June 30, 1991, general purpose financial statements and (2) our audit
and review of the City of Bangor, Maine, compliance with laws and regulations non-compliance with
which we believe could have a material effect on the allowability of program expenditures for each
major federal financial assistaace program and non-major federal financial assistance programs. This
report does not affect our reports on the general purpose financial statements aad on the City of
Bangor, Maine, compliance with laws and regulations dated De�ember 6, 1991.
This report is intended for the information of the City Council, management and the federal cognizant
agency. 'Ibe restriction is not intended to limit the distribution of this report, which is a matter of
public record.
���,a�'l�d � �.�.�e�t
December 6, 1991, (except for tests of controls related to CFDA No. 10.555, as to which the date is
November 22, 1993.)
10
� Br1ooks
and �
Carter� Certified Public Accountants
Co�pliance at the Genesal Purpose Fi.aaacial Statement Level
Znde�endent Auditor�s Re�ort
The Honorable Mayor and City Council
City of Bangor, Maine
We have audited the general purpose financial statements of the City of
Bangor, Maine for the year ended June 30, 1991, and have issued our report
thereon dated December 6, 1991.
We conducted our audit in accordance with generally accepted auditing
etandards and Government Auditing Standarda, issued by the Comptroller
General of the IInited States. Those standard� requi,re that we plaa and
perform the audit to obtain reasonable assurance about whether the general
purpose financial statements are free of material misstatement.
Compliance with laws, regulations, contracts, and grants applicable to the
City of Bangor, Maine is the reaponsibility of the City's management. As
part of obtaining reasonable assurance about whether the financial
statements are free of material misstatement, we performed tests of the
City'a compliance with certain provisions of laws, regulations, contracts,
and grants. However, it should be noted that our objective was not to
provide an opinion on overall compliance with such provisions.
Accordingly, we do not expreas such an opinion.
The results of our tests indicate that, with respect to the items tested,
the City of Bangor, Maine complied, in all material respecta, with the
provisioas referred to in the precedinq paragraph. With respect to items
not tested, nothing came to our attention that caused us to believe that
the City of Bangor, Maine had not complied, in all material respects,
with those provisions.
; This report is intended for the informatien of the City Council, management
and the federal cognizant agency. This restriction is not intended to
litnit the distribution of this report, which ia a matter of public record.
G�+�(/� .
December 6, 1991
11
84 Harlow Street P.O. Box 1167 Bangor, Maine 04402-1167 (207) 947-8568 FAX (207) 947-8512
Br1ooks
and '
l�.l�l��Gl Certified Public Accountants
Compliance with General Requirements
�ndependent Auditor's Renort -
The Honorable Mayor and City Council
City of Bangor, Maine �
We have audited the general purpose financial statements of the City of Bangor, Maine as of and for
the year ended June 30, 1991, and have issued our report thereon dated December 6, 1991.
We have also applied proce�ures to test the City of Bangor, Maine's compliance with the following
requirements applicable to each of its major federal financial assistance programs, which are identified
in the Schedule of Federal Financial Assistance.for the year ended June 30, 1991: politicai activity,
Davis-Bacon Act, civil rights, cash management, relocation assistance, fefleral financial reports, and
drug free workplace, administrative requirements.
_ Our procedures were limited to the applicable procedures described in the Office of Management aad
� Budget's �ompliance Supplement for Single Audits of State and Local Governments. Our procedures
were substantiaily less in scope than an audit, the objective of which is the expression of an opinion
� on the City of Bangor, Maine's compliance with the requirements listsd in the preceding paragraph. .
. Accordingly, we do not ezpress such an opinion.
With respect to the items tested, the results of those procedures disclosed no material instances of
noncompliance with the requirements listed in the second paragraph of this report. With respect to
, items not tested, nothing came to our attention that caused us to believe that the City of Bangor,
Maine, had not complied, in all material respects, with those requirements. However, the results of .
� our procedures disclosed immaterial instances of noncompliance with those requirements, which aze
described in the accompanying schedule of findings and questioned costs.
This report is intended for the information of the City Council, management and the federal cognizant
_ agency. This restriction is not intended to limit the distribution of this report, which is a matter of
public record. - �
���t,o� `� Li�iS
December 6, 1991, (except for tests of compliance related to CFDA No. 10.555, as to which the date
is November 22, 1993.)
12
84 Harlow Street P.O. Box 1167 Bangor, Maine 04402-1167 (207) 947-8568 FAX (207) 947-8512
B�ooks
and
Car�ter� Certified Public Accountants
Compliance with Specific Requir�eats Applicable to
. Hajor Federal Fa.aancial Assistance Programs
' Indenendent Auditor's Report
The 8onorable Mayor and City Council
City of Bangor, Kaine
We have audited the general purpose financial etatements of the City of
Bangor, Kaine as of and for the year ended June 30, 1991, and have iasued
our report thereon dated December 6, 1991.
We have also audited the City of Bangor, Maine's compliance with the
requirements governing types of services allowed or unallowed; eligibility;
. matching, level of effort, or earmarking; reporting; claims for advancea
asd reimbursementa; and amounts claimed or used for matching that are
applicable to each of its major federal financial assistance programs,
which are identifie8 in the accompanying schedule of federal financial
assistance, for the year ended June 30, 1991. The management of the City
of Bangor, Maine is responsible for the City of Bangor, Maine's compliance
with those requirements. Our reaponsibility is to express an opinion on
compliance with those requirements based on our audit.
We conducted our audit in accordance with generally accepted auditing
� standards, Government Auditina Standards issued by the Comptroller General
of the IInited Statea, and OMB Circular A-128, Audits of State and Local
• Governments. Thoae standards and OI� Circular A-128 require that we plan
and perform the audit to obtain reasonable assurance about whether material
noncompliance with the requirements referred to above occurred. An audit
includea examining, on a test basis, evidence about the City of Bangor,
Maine's complia.nce with those requirements. We believe that our audit
provides a reasonable basis for our opinion. '
The results of our audit procedures diaclosed immaterial inetances of
noncompliance with the requirements referred to above, which are described
in the accompanying schedule of findings and questioned coste. We
considered these instances of noncompliance in forming our opinfon on
compliance, which ie expresaed in the following paragraph.
13
84 Harlow Street P.O. Box 1167 Bangor, Maine 04402-1167 (207) 947-8568 FAX (207) 947-8512
In our opinion, the City of Bangor, Maine complied, in all material respects, with the requirements
governing types of services allowed or unallowed; eligibility; matching, level of effort, or
earmazking; reporting; claims for advances and reimbursements; and amounts claimed or used for
matching that are applicable to each of its major faderal financial assistance programs for the year
ended June 30, 1991.
���,,,�.�l�.Q .�,� �,�
December 6, 1991, (except for tests of compliance related to CFDA NO. 10.555, as to which the date
is November 22, 1993.)
14
C2TY OF BANGOR, lQLII�
SC�DIILB OP Gffi�ffit1�L gINDINGS
FOR T� Y�1�R ffi�TD� JIII� 30, 1991
Condition �
The City of Bangor adcpted a policy on alcohol and drug abuee. The existinq
policy ia deficient on eeveral iaeues and will require revisions.
Criteria•
In 1988 the Federal Governmgnt paesed the Druq Free Work Place Act. The
law requiree that recipienta of federal funding must adopt a formal written
_policy concerninq alcohol and drug use in the work place.
Ef fect•
The City has had a year to amend the deficiencies of the existinq policy as
prescribed by the Department of Labor, and to date it has not been amended.
Recommendation:
The City of Bangor should make revisions to the eacisting drug free policy
as sooa as possible to avoid loss of federal funding.
Auditee Resoonse-
Policy atatement is being redrafted to cure deficiencies and the City
- anticipates fi,nal council action .by September 30, 1992.
15
CITY OP BANGOR, ?AII�g
SC88DIIL8 OF Gffi�SRAL FI2�DIIQGS . .
FOR T68 YBAR ffi�IDHD JUI� 30, 1991
Condition: '
The City of Bangor ie currently usinq an outdated indirect cost allocatioa
plan (ICAP) .
Criteria• �
OIYID Circular A-87 requires that indirect coete charged to a federal proqram
be eupported by an ICAP,
Effect•
If City departments do not consistently uae curreat federally approved IGAp
ratee, grant programa will be inappropriately charged for indirect coets.
If the rates used are higher thaa the approved rates, the grants will be
over-billed, and this will result in questioned costs. If the rates used
are lower than the approved rates, the City will end up absorbing the
additional costs.
- Recommendation-
A new indirect cost allocation plan muat be imple�ented and aubmitted to
the Department of Health aad Human Services as soon as possi.t�le.
Auditee Resvonse:
The City received proposale for preparation of aa ICAP on July 15, 1992,
and will award contract with fiscal year 2992 audit contract. ICAP will be
baeed on fiecal year 1991 audited amounts and be completed by October 31,
1992.
.
- 16
City of Bangor, Maine
Schedule of General Findings
For the Year Ended June 30, 1991
Condition:
The Food Service Program did not have its revenues and expenditures on the general ledger
re�onciled to the EFN-76 report, or the ED299Z report.
Criteria:
Maine statutes require uniform recording of revenues and expenditures.
�
Without monthly reconciliations of the general ledger to the EFN-76, there is the chance of
misstatement.
Recommendation:
The Food Service Program should reconcile its general ledger to the EFN-76.
16A
. CZTY OF SANGOR, ?AIN$
SCffi�Dpl.g OF Gffi�jL FII�IDINGS
FOR Z'� y'B�iR ffi�IDSD JONS 30, 1991 .
Condition: ' .
The City of Bangor did not prepare or include the supplemental schedules as
required by the Maine IIniform Accountiaq and Auditinq Practices for
Community Agenciea. The Maisie Department of Human Services noted the
following findinqe.
Criteria' .
1. The City of Bangor did not properly prepare or i.nclude the aupplemental
schedules as required by the Maine Qnifora� Accountinc and Auditinc
Practices for Communitv Aaencies (MAAp) (MAAp (�/l�gg� , Sectioa .02E) :
a. The "Schedule of Federal Financial Asaistaace (Supplemental
Znformation - pq. 22 - 24) did not extend to State fundiag aad be
identified ae the "Schedule of Federal/State Financial Aasiataace";
b. The "Schedule of Federal Financial Aseistance" did aot
appropriately identify each agreement awarded by the respective
Departments ia relation to agreement/pin number, agreement period,
and agreement activity;
c. A "Schedule of Agreement Operations" was not prepared which
identified the £inancial activity of each agreement awazded
consistent to the agreement budget or operating plaa.
Effect:
The City could loose funding if the followiag deficiencies are not
corrected as soon as posaible.
Recommendation:
� We recommend that the City prepare the necessary MAAp Schedules at the same
time that the Schedule of Federal Finaacial Aseistance is prepared.
Auditee Resvonse:
See pages 17a and 17b.
17
CZT7C OF BANGOR, ?41INg
SGF�QLB OF RSVffi1II$S AND B�BNDITQR83
F�R T88 YBAIt 8ND8D JQl�B 30, 1991
UNAUDITED .
Capital • IIrbanized
• Total Reserve Capital Overatinc
REVENUES
Bue Fares $ 241,694 $ - S - S 241,694
Bus Reimburaement 60,259 - - 60,259
City of Banqor 110,911 10,910 2,237 97,764
Other (IIKO) 5,000 - - 5,000
Other 1,360 - - 1,360
State Grant 3853.00 13,041 - - 13,041
State Grant 4554.00 18,962 - - 18,962
State Grant 4765.00 g,g21 _ _ 8�821
4664.02 Section 9 106,671 - - 106,671
4730.00 Section 9 97,451 - - 97,451
4105.10 Section 9 8,947 - 8.947
TOTAL REVENIIES 673,117 10,910 11,184 651,023
EXPENDITIIRES
Personnel Costs 412,100 - - 412,100
Pensian and Benefits 62,567 - - 62,567
Supplies 1,950 - - 1,950
Contractual Services 4,116 - - 4,116
Telephone 2,131 - - 2,131
Other Communications 320 - _ 32p
Fuel aad IItilities 65,609 - - 65,609
Equipment Costs 81,578 - - 81,578
Vehicle Insurance 20,883 - - 20,883
Equipment Insurance 43 - - 43
Department Overhead 143,143 - - 143,143
Credits (143,417) - - (143,417)
Section 9 Equipment 11,184 11.184
TOTAL ERPENDITDRES 662.207 - 11.184 651,023
OTSER IISES
Equipment Replacement Reserve 10.910 10.910
TOTAL EXPENDITIIRES AND
OT�R IISES • 673,117 10.910 11,184 651,023
SDRPLUS/(DEFZCIT)
17a
CIT! OF BABGIOB� MAI�6
SCIIBDOLB OF DHS FHDBBAL EYD S?a� FI,A/CIAL �SSISS�(�
. Ib8 fl� =BOR H�OED JOlB 30� 1991
paee- UNAUDITED
Federal Thru Federel 8tate
Funding CFDA Orentor 1►anrd Awnrd Cnrry Federnl Stnte Total Total
Term Number Humber Amount Amount Forwerd Revenue Revenue Revenue E�caenditureo Belnnce
Deoertment of Aariculture
Peao-Thru Funda�
Heine Depertment o! 8wnan
serviceB
Nomen, Inlante, end 10/O1/90-
Children 09/30/91 10.557 NIC 02-91 5237,310 $ - $ - 814�,354 $ - $144,354 $ 173,469 S(29,115)
Women, Inlente, end 10/O1/89-
Children 09/30/90 10.557 WIC 02-90 221,543 - _(22,363) 78,920 ' - 78,920 56,557 -
Total DHS Aoaistenca - USDA 459,853 - f22.363) 223,274 - 223.274 230,026 f29,115)
Deaertment o! Heelth end
Humnn serviaee
Paea-Thru P'undo�
Mains Department of Hwnnn
Services
Dentnl 07/O1/90-
06/30/91 13.994 DH 90-06 16�000 - - 16,000 - 16,000 16,096 (96)
Childhood Immunizetion Ol/O1/91- .
12/31/91 13.268 B8 91-13 45�151 - - - - - 2�,028 (21,028)
Childhood Immunizntion O1/O1/90-
12/31/90 13.268 BN 90-01 4{,315 - (23,726) {4,315 - �4,315 20,4/S 144
STD O1/O1/90- .
12/31/90 13.977 BH 90-07 57�775 - - 28,067 - 28,087 26,887 (800)
STD Ol/O1/91-
12/31/91 13.9�7 BH 91-19 64,272 - - 31�236 - 31�236 32,136 (900)
STD/NIV 02/08/91-
12/31/91 13.118 BN 91-30 22.066 - - 2.705 - 2.705 9,797 (7.092)
Totnl DHS 1►seletance 249.579 - 123,7Z6) 122,343 - 122,3�3 131.389 /32.772)
Steta of Heine--Mnine
' • J
Daqertment of Humen
Services
Haternnl and Child Henith 07/O1/90-
Cnre 06/30/91 BHCH 90-46 - 71,541 11.952) - 71,541 71.5�1 70.867 11.276)
Total DHS Stnte Aesistance - 71,541 11,952) - 71.541 71.541 70.867 f1,278)
Totnl - Accrunl Hneie 70S 8■432 1 5d1 48 041) 345 617 71 5�1 417 158 S 432,282 63 165)
17b
CITY OF BANGOR, l�lINB
SC.�DQLB OF SPSCIFIC FINDINGS AND
QIISSTIOHBD COSTS
FOR T'� 7CBAIt BNDSD JIINS 30, 1991
Federal Grantor: Department of Housing and Urban Development
City Department: Community Development
Pass-Through Grantor: N/A
FINDING/NON-O�LIANCg NO. 1
QIIESTIONED
COSTS
Proaram � Condition: � �
Community � The City is currently using an outdated I I
Development � indirect coet allocation plan. � I
Block Grant � I I
�
� � �
�
� � �
CFDA No. � Criteria: I '
14.218 I OMB Circular A-87 re I I
� quires that induect � �
� costs charged to a federal program be �
� supported by an ICAP. � �
�
� � �
� Effect• ( I .
� . ( �
� If City departments do not coneistently � �
� use current federally approved CAP rates, ( �
� grant proqrams will be inappropriately � (
� charged for indirect costs. If the rates i I
� used are higher than the approved rates,
� � the grants will be over-billed and this � �
� will result in questioned costs. i i
� Conversely, lower rates could result in
� the City absorbing the cost difference. ( �
I � �
� Recommendation: � I
I � �
� A new indirect cost allocation plan must � �
� be implemented and submitted to �S as � I
� soon as possible. ( I
� � � .
� Auditee Reevonee: I I
� � I
� Indirect Cost Allocation Plan ia currently�
� in RFP process with responses due � �
� July 15, 1992. ICAP will be implemented � �
. � when Plan is submitted by contractor. � �
( , i I
�
' � (
( j �
I
18
CITY OP BANGOR, l�1INE
SC�DIILB OF SP$CIFIC FZNDIPGS l�iD
QIIBSTZONSD COSTS
FOR Z'� YBnR ffi1D� JIINB 30, 1991
Federal Grantor: Department of Housinq and Urban Development
City Department: Community Developtaent.
Pass-Through Grantor: N/A
FIIIDING/NOH-�LIANCg NO. 2
QQESTZONED
COSTS
Procram � Condition: ( . '
� � �
Community � The grantee performance report did not � �
Develop�ment � reconcile to the City�s general ledger by � �
Block Grant i $9,605.
� �
I � �
�
I � �
CFDA No. � Criteria:
14.218 ( General re ' I
� quirementa require that federal � �
� financial reporta be reviewed for � �
� propriety and adjustments to the general � �
� ledger be evaluated for propriety. � �
� i i
�
' � �
� Effect-
I . � � �
� Program expenditures must be reconciled toi I
� the general ledger to insure that the
( proper expenditures have been charged �
i_ aaainst the �roQra�m. � i
Recommendation: I �
I � �
� Monthly reconciliations must be made from ( �
� the aubsidiary recorda to the general � �
� ledger. Quarterly reconciliations must be� �
� made from the grantee performance reports � �
( to the general ledger to verify that all � �
� of the expenditures have been properly �
� recorded as per objectives as prescribed � �
� by OMB Circular A-87. � '
� �
� Auditee Rest�onse: i i
�
� Program modifications make general and � �
iaubsidiary ledgers fully integzated.
Additional accountant to be hired after � �
iJuly l, 1992 will work with grants. i I
I ( �
�
I � �
19
CZTY OF BANGOR, 2�lINB
SC�IILB OF SPBCIFZC FINDINGS AND
QIIESTION� COSTS
FOR 1'� YSAR ffidDBD JIII� 30, 1991
Federal Grantor: Department of Housing and Drban Development
City Department: Community Development
Pase-Through Grantor: N/A -
FIFDIRG/POH-�L?ARC6 NO. 3
QDESTIONED
COSTS
Proaram ( Condition: I �
Communit I I �
y � Nonadministrative expenditurea for 530,505� �
Developoneat � had been classified as adminietrative � �
Program � expenditures and were reclaseified in the � �
� subsequeat period to proper line items. � (
�
( � �
� � �
� i i
(
�
CFDA No. ( Criteria: i i
�
14.218 ( 24 CP'R 570.200(G) allows no more than 20$ � �
� of the total grant plus program income may� �
� be expended for planning and � �
( administration. � �
� � �
�
i Effect:
� �
� over expenditurea for planning, � �
� � administration, and public aervices could � �
� result i.n the City incurri.ng unnecesaary � �
� costs.
� � �
� Recommendation: I �
� We recommend that the City monitor its
� �
� �
� administrative expenditures on a monthly � �
� basis to insure that the 20$ ceiling is �
� being adhered to. Although HIID approved � �
� the reallocation mentioned above the � �
� internal financial statements are � �
� mieleadinq throughout the year with costa � �
� __ misappropriated. � I
� Auditee Resvonse: I I
� I I •
� Program modifications make general and � �
isubsidiary ledgera fully integrated.
Additional accountant to be hired after � �
� July l, 1992 will work with grants � �
� �
� � I
. 20
CITY OF SANGOR, 1+AINB
SC88DOL8 OF SPBCIFIC FINDIIdGS AI�ID
QII$STIOI�SD O�STS
FOR Z'� YBAR ffidDBD JIIlQS 30, 2991
Federal Grantor: Department of Houeiaq and Urban Development
City Department: Community Development
Pass-Through Grantor: N/A
FII�IDIRG/POA-�LZBNCg AO. 4
QIIESTZONED
COSTS
pro�� � � Condition: I I
Communit ( � �
Y � A mortgage was authorized and approved by � $355.52
Development � council on a deferred rehabilitation loan. � �
$lcck ( The monies disbursed to the mortgagor were� �
Gr�t � $355.52 lese than approved. � �
( i (
�
' � (
�
( � �
I � �
CFDA No. � Criteria•
� • I I
14.218 � Proper reconciliations of loans disbursed ( �
� to loan documents should be done timely. � �
I � �
�
I � �
�
� Effect: i (
�
� The loan diabursed was understated by �
i $355.52. I I
I � �
� � i
( Recommendation: I '
�
� We recommend that loans disbursed be � �
� reconciled to the loaa agreements on a �
� monthly basis to insure that accounts � �
( reconcile. ( I
(
I � �
( Auditee Res�onse: � '
i( Loan and mort a e I I
g g payoff figure reduced
due to client maki,ng additional payment � �
� before loan closing. Client had option to� �
( use monies for additional rehab work or � I
� reduce principal. She choee to us a � �
( portion to replace a window and remainder ( �
� will be used to reduce principal. � I
( � ' I
21
CITY OF BANGOR, l�INB
- SCHBDIILB OF SP$CZFIC FINDINGS AI�D
QIIBSTIOI�D OOSTS
FOR T'SS 7�H�R ffidDHD JIINB 30, 1991
Federal Grantor: Department of Transportation
City Department: Airport
Pase-Through Grantor: N/A
FINDING/NOA-C�I,IANCg NO. 5
QIIESTIONED
COSTS
Proaram � Condition: I I
� � � �
AirPart ( The City is currently using an outdated � $ 4,878
Development Aid� indirect cost allocation plan. � �
Program/Airport�
Improvement � � �
� �
Proqram �
�
I ( �
CFDA No. � Criteria• I I
� . I I
20.106 � OI� Circular A-87 requires that indirect � (
� costs charged to a federal program be
� supported by an ICAP. i i
( � I
iI � �
Effect:
� If City departmenta do not consistently � I
� use current federally approved CAP rates, � �
� grant programs will be inappropriately �
( charged for indirect costs. If the rates � �
� used are higher than the approved rates,
� the qrants will be over-billed and this � �
� will result in questioned costs. i �
� Conversely, lower rates could result ia �
_ � the City absorbing the cost difference. i �
� I
� Recommendation: I
I � �
� A new indirect cost alZocation plan must � �
� be implemented and aubmitted to E�iS as � �
� soon as possible. � (
�I i �
Auditee Response: �
' � �
� Indirect Cost Allocation Plan is currently� �
� in RFP process with responses due � I
� July 15, 1992. ICAP will be .implemented � �
� when plan is submitted by contractar. � �
(
I � �
� i i
�
22
CITY OF B1�NGOR, 24�INB
SC'�QLg OF SPSC2FIC FINDINGS AND
4��TZ�1'�8D COSTS
FOR T� YSAR BNDBn JUNB 30, 1991
Federal Grantor: Department of Housing and Urban Development
City Department: Community Development
Pase-Through Grantor: N/A
FIPDIHG/AOA-CO�LIAHCS NO. 6
QIIESTIONED
COSTS
Proaram � Condition: ' I
� I I
Community � Approximately $227,000 of deferred
Development � rehabilitation loans were not booked on ( �
Block Grant � the general ledger. At present, the � �
� subsidiary computer program caa not � �
� properly record the deferred loana. � �
I � �
CFDA No. � Criteria:
I � � �
� �
14.218 � The loana were not recorded on the City•s � �
� internal financial etatements. � �
(
I � �
�
( Effect: � i
�
� The audit trail could be lost if loans are� (
� not recorded on the general ledger. �
� � �
�
� � �
. �
I � �
�
I � �
� Recommendation: ( I
� I '
We recommend that all loans be recorded on� �
� the general ledger and the computer � �
� proqrama be revised to accommodate all � �
� types of loans disbursed with federal � �
� funds. � '
� Auditee Res�onee: � I
�I i �
Prograan modifications make general and
� subeidiary ledgers fully integrated. � �
� Additional accountant to be hired after � �
( July l, 1992 will work with grants. � �
I � �
( �
�
' ( �
- � I
23
CITY OP BANGOR, lQ,INB
SC.I�DUI,g OF SP$CIFZC PZNDIHGS AND
QIIBSTIOHBD COSTS
FOR Z'� YBAR ffi4DBD JIINS 30, 1991
Federal Grantor: Department of Aqriculture �
City Department: WIC
Pass-Through Grantor: Department of Human Servicea
FIRDING/HOA-�OQ?�LIANCB HO. 7
QIIESTIONED
COSTS
Proaram � Condition: � I
�C I In the subse I �
iquent period the City diaposed� �
of old certification documents proving � �
� income verification and only retained the � (
i latest document.
� �
�
_ � I I
CFDA No. � Criteria: i i
( � �
10.557 � The City of Bangor has a records retention� �
� policy and grants require that documents ( �
� be retained for a specific time frame, � �
� usually three years. ( '
�
( Effect: ( (
I The Cit could not I I
� Y prove income � �
� nerification for food stamp recipients for) � .
� June 30, 1991. � �
. I � �
(
I � �
�
I � �
�
� Recommendation: i i
� �
We recommend that all City departments � �
� receiving grant monies review their grant � �
� policies, city ordinances, and check with � �
� the finance department before implementing� �
i any policy changes concerning grants.
� �
( Auditee Resvonse: I I
�I i �
Corrective action regarding City policies �
� for record retenticn rather than verbal
� inetructions from State have been reviewed� �
� and emphasized. i I
�
�
I � �
� I
24
CITY OP BAPGOR, KAINg
SC�DIILB OF SPSCIFIC FINDINGS AI�ID
QIIBSTIOH� COSTS
FOR T'� YBAR ffi�ID� JIINS 30, 1991
Federal Grantor: Department of Aqriculture
City Department: WIC
Pass-Through Grantor: Department of Human Servicea
FIRDIIQG/NOA�ZIANCg I�iO. 8
QIIESTIONED
�COSTS
Procram � Condition: I I
� � �
Women, Infants, � Monthly reconciliatioae were not being � �
and Children � done from the monthly claune reporte to � �
ithe City•s internal operating and outlay �
detail. I i
' � �
�
' � (
CFDA No. � Criteria: ' I
10.557 I General re
, � quirements require that federal � �
� financial reports aad the general ledger � �
� be reviewed for propriety and any � �
iadjustmente be evaluated.
i Effect:
� �
� �
iCutoff on expenditures existed. i i
�
' � �
�
� i i
(
I � (
�
� Recommendation: i i
� i i
� We recommend that the general ledger and
� the monthly reports be reconciled. � �
I � �
I � �
�
�� i i
Auditee Res�onse:
�
� Program modifications make general and � �
isubsidiary ledgers fully integrated. i I
Additional accountant to be hised after
� July l, 1992 will work with qranta. i I
�
�
� � �
I 1
25
CITY OF RANGOR, 2�INS
SC�DDLS OF SPBCZFIC FINDINGS �ND
QII$STIO1� OOSTS
FOR T� YBAR ffi�� JUI�IS 30, 1991
Federal Grantor: Department of Agriculture
City Department: WIC
Pass-Through Grantor: Department of Human Servicea
FINDIHG/NON-OO�LIA1QCg NO. 9
QIIESTIONED
COSTS
Procram � Condition: � I I
I � �
Women, Iafants, � WIC food coupons are recorded ae a credit � �
and Children � to food supplies in the operating and ( �
( outlay account. This is a form of net � �
i budgeting.
� �
�
I � �
CFDA No. ( Criteria• ( '
I • � �
10.557 � Food vouchers are recorded as an � (
� expenditure when disbursed and the same � �
� account is credited when the month is � �
� closed out. � I _.
�
� Effect• I I
i � �
The internal financial statements reflect � �
� the food vouchers at net which ahould be � �
� zero.
I � �
I � �
�
�
I ( �
�
� Recommendation: i i
�� I I
We recommend that the food vouchers be
� recorded to a revenue account and the � �
� expenditurea ahould reflect the amount of � �
� food vouchers disbursed. This ie a betteri i �
� method for accountinq for food atamps.
�' � �
Auditee Res�onse:
I � �
� Program modifications make general and � �
isubaidiary ledgers fully integrated. � �
Additional accounta.at to be hired after � �
� July 1, 1992 will work with grants. � �
� � (
�
, � �
I � �
26
CZTY OF BANGOR, 2IISINS
SC�DQLB OF SP$CZFIC FINDII�IGS A1QD
QIIBSTIONSD COSTS
FOR T� YBAR �iD� JIII+� 30, 1991
Federal Grantor: Department of Education
City Department: School
Pasa-Through Grantor: Department of Educational and Cultural Servicea
FINDING/NON-OOd�LIaHCS FO. 10
QIIESTIONED
COSTS
Proaram � Condition: I I
I � (
ESEA Chapter I � The school department did not have � �
� adequate documentation oa hand to satisfy � �
� the requirementa for determining numbera � �
� and needs of educationally deprived � �
� children in private schoola. i I
�
� � �
CFDA No. � Criteria: I '
84.010 I The EF-II-422 form re I '
� quires that the files � �
� contain documentation of conespondence � �
� aent to the school aZong with a registry � �
� receipt indicating delivery. ( �
( � �
� Effect•
� . � �
� The school department does not have the ( �
� registry receipts. � �
( � �
�
I � �
. I
I � �
�
�
. � Recommendation: � I
i � �
We recommend that the school department � �
� save the registry receipts and increase � �
� the correspondence to the private schools
� for Chapter I funding. � I
�
I ( �
� Auditee Resaonse: I (
I ( �
� Director of Chapter I has developed a � �
� letter to be sent by registered mail � , �
� soliciting Chapter I funding. Proof will i i
� be retained by School Department.
�
I � �
( � ( �
I � �
27
CITY OF BANGOR.MAINE
8CHEDULE OF FEOERAL FINANCIAL A8818TANCE
FOR THE YEAR ENDED JUNE 80, 1881
Rofaronc�
Cntalogu• Fodord
o(Fodaral Rac�ivod Throuph Stata Oth�r Locd Totel Total
Asafstenco Diroctly Stat� Grants Incom• Incom• Trerobrs Rovanu�s Exp�ndituna
DoaaAmont of Agriculturo
WIC ' 10.557 i - S 1,720,292 i - i - s - i - = 1,720,292 i 1,899.208
National Schod Lunch Program • 10.555 932,807 - - - - SS2,807 780,155
Food DlstribuUon 10.550 54,�60 - - - - 54,480 54,579
Tdnl- Accrud beels i - S 2.107,559 = - s - � - _ - S 2.107,559 = 2.599,936
Dopertmont o}hodth 3
Human Sorvicos
Von�rad Uisons�Ginlcs 13.977 t - S 59,324 = - = 24,541 = - _ - � 69,865 s 70,820
Chlldhood Immunizetlon 13.269 - 88,891 - - - - 66,891 56,171
Public Hoalth Nuraa - - 90,865 9,959 90,959 - 184,558 184,556
D�rrielClinic 19.984 - 18,000 - 85,288 47,005 - ��8,2gg ��g,pgg
Tdel - Cesh Beds - 142,215 90,865 85,187 197,998 - 455,805 431,422
RocoivaWos- 7/1/80 - (19,b95) (19,324) - - - (98,859) -
6/30/91 - _ _ _ _ _ _ _
Tdel - Accrud Basls s - S 122.880 S 71,641 : 89,187� 197,936� - i 414.746� 491.422
D�pertmont of Housing and
Urbnn Davoloumont
Community D�v�lopm�nt
Block Grants/EnUUom�nt
Grar►ts: • 14.218
e-ee-Mc-2s-0004 i - E - t - S - S - i - t - t -
8-69-MC-29-0004 102,899 - - - - - 402,895 879,855
8-80-MC-29-000� 686,861 - - - - - 868,881 998,659
Program Incom• 12.221 - - - 167.227 - - 187,227 -
Urban D�v�lopm�nt
Acdon Grants:
Proprnm Incom• _ _ _ _ _ _ _ _
Tdal - Cesh Beds 1.269,7b4 - - 187,227 - - 1,456,981 1,272,Si4
Rocolvablas - 7/1/90 (416.526) - - - - - (416,528) -
e/30/91 101,914 - - - - - 101,914 -
Totsl - Accrud 8asls Z 955,1�0= - $ - = 187,2275 - _ - i 1.142,987� 1.272,914
' MeJor propram
28
CITY OF BANGOR, AAAINE
8CHEDULE OF FEOERAL FINANCIAL A8818TANCE
FOR THE YEAR ENDED JUNE 80. 1891
Rafer�nco .
CAtOIOeU� Fodord
of Fodornl Rec�(vod Throuph 8teta Otha Local Tdal Tdal
Assietenca Diroctiv Steto Grants Incom• Incom• Tremf�rs R�v�nu�s Exp�ndituns
O�partm�nt oi Educetfon
Adult Basic Educatlon 84.002 S - S 91,810 t - E - i - Z - t 81,810 = 91,610
E.S.E.A.Chsptor I * 94.010 - 829,061 - - - - 629,061 629,081
Locel EMIU�moM 84.027 - 1�8,600 - - - - 148,600 148,800
E.S.E.A.Chept�r I Nsndicnppod 84.009 - 15,092 - - - - 15,092 15,092
E.S.E.A.Chaptor I MlgraM 84.011 - 82,088 - - - - 82,068 82,068
E.S.E.A.Cheptor II 6�.151 - 51,202 - - - - 51,202 51,202
Toachw Rocortibcadon - 80,000 - - - 60,000 60,000
Dwleht D.Eleonhowor Ad 84.184 - 12,4B9 - - - - 12,469 12,468
Druy Ft�o Schods 84.186 - 4t,875 - - - - 41,B75 41,875
Aids('araM 19.119 - 6,92b - - - - 5,925 5,925
ProJ�ct Robound 65,500 - - - 65,500 65,500
Adult Educatlon for tho Homoloss 84.192 - 96,199 - - - - 96,199 29,858
Tdel - Accrud Basls i - S 1,053.�89 : 125.500 $ - _ - _�� i 1.178,989 i 1.172.452
D�peAmont of Economlc and
Community Dovolopm�►q OHc•
of Compr�honslv�PlannlnQ S - S 2,220 t - s - _ - f - = 2,220 f -
Waato Managom�nt Ag�ncy - - - - - - - 150,460
i
Totnl - Ceah Beds - 2,220 - - - - 2,220 150,460
Rocalveblos- 7/1/90 _ _ _ _ _ _ _ _
6/30/91 - - 112,877 - - - 112.877 -
Totel - Accrud Besis S - S 2,220 = 112.877 t - i - i - i 1�� i 150,460
•MaJor p�opram
29
CITY OF BANGOR. 11AAINE
8CHEDULE OF FEDEHAL FINANCIAL A8818TANCE
FOR THE YEAR ENDED JUNE 80. 1991
Ro(oronc•
Catalogu• Fadord
of Fodoral Rocaivod Through 8tato Oth�r Locd Tatal Total
Assldenc� DlrocUy 3teta Grant• Incom• Incom• T�ansf�rs Rov�nu�s Ezp�ndituros
Doaertmont of Transaortadon
Alrpon DovolopmoM Ald
Propram/Alrport
Improv�moM Proeram • 20.108
8-23-0005-06 = - S - i - : - _ - : - : - i
6-23-0005-OB Am�ndm�nl _ _ _ _ �9g��9� - �9g����
B-29-0005-07 - - - - ,57 - 457
s-Zs-000s-oe - - tse - �eee� - �29�
6-23-0005-10 (11.224) . (11.22�
6-23-0005-11 � -
10,220 - - - 89,229 - 79,449
9-23-0005-01 11,782 - - - 77,676 - 89,457
9-29-0005-02 21.691 - 10,752 - 17,687 - 50.040
3-23-0005-03 - - - - (82,894) (62,694)
3-23-0005-04 - - 4.716 - 217,187 - 221.913
9-23-0005-05 - - - - 91,085 - 91,089
9-23-0005-OB - - - - 98,248 - 98,248
9-23-0005-07 - - - - 990 - 990
3-23-0005-0889 - - 949 - 408 - 756 17,242
3-23-0005-09 1,094,994 - �9,525 - 78,182 - 1,215,821 99,976
3-23-0005-10 1,419,640 - 79,090 - 4,011 - 1,502,741 t,894,497
Subtotel 2,557,667 198,990 940,568 9,096,625 1,751,715
Othor Airport Projacts - - - - 1,110 1,110
Tdal - Cash Basls 2,557,667 - 138,990 - 941,876 - 9,097,795 1,751,715
Rocelveblas - 7/t/90 (2.094,718) - (68.102) - (941,67� - (2,504,49� -
6/30/91 1,077,615 - 28,050 - 114,957 1.218,022
Tdal - Accrud Basls s 1,540 5,_64 S S 98,998 : 5 /14,957 = 5 1.751,259 i 1.751.715
Urban Mess Tranaportatlon
Capltal and Oparednp
Asalstenco 20.057
OporeQng S - S 204,122 E 40,624 S 249,059 : 174,208 -
Cepltd _ _ _ _ _ = 662.207 i 662,207
Totd - Cnsh Basls - 204,122 �0,824 249,059 174,208 - 662,207 662,207
Rocolvables - 7/1/90 _ _ _ _ _
6/30/91 - 54,724 10,915 - 65,689
Totd - AccrueJ Bads s - $ 258,846 $ 51,769 = 248.05$ S 1741208 S - S 727,876 = 662,207
Tdel F�dord Finendsl Assistenc�Ezponded : 7.97�1,508
• MeJor proprem 90
CITY OF BANGOR, MAINE
NOTES TO TI� SCHE�DULE OF FIDERAL FINANCIAL ASSISTANCE
JiJNE 30, 1991
Note 1 Basis of Preparation
Receipts and expenditures presentefl in the Schedule of Federal Financial Assistance
are taken directly from the books and records of the City, with the net change in
receivables being added to convert the statements to accrual basis, which is in
conformance with generally accepted accounting principles.
Note 2 Major Fe�eral Programs
A major federal financial assistance program, in accordance with the Single Audit Act
of 1984 as it relates to the City for the year endefl June 30, 1991, is definefl as any
program for which total expenditures of federal financial assistance aze the larger of
5300,000 or 39b of wtal federal financial assistance expenditures.
Note 3 FDA
Source: Catalogue of Federal Domesdc Assistance
Note 4 Restatement
The Schedule of Federal Financial Assistance, as originally issued, did not reflect
receipts from certain programs. The revised schedule properly reflects these
programs and related receipts as follows:
Program No. Descriptiom m �
84.192 Adult Homeless � 36,193
84.027 Special Education -
Discretionary Grant $ 2,100
10.555 School Lunch Subsidy S 332,807
10.550 Donated Commodities $ 54,460 ��
31