1993 CITY OF BANGOR MAI N E
�
Auditor's Report On
Supplementary Information
Schedule of
Federal Financial Assistance
June 30, 1993
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CONTENTS
• Paqes
Independent auditor's report on supplementary
schedule of federal/state financial assistance Z
Schedule of federal/state financial assistance 2�4
Notes to schedule of federal/state financial assistance 5
Schedules of agreement operations/cost determination
report , 6-Zg
Independent auditor's report on
Internal control structure based on an audit of
general purpose or basic financial statements
performed in accordance with Government Auditina
Standards 29m31
Compliance based on an audit of general purpose or
basic financial statements performed in accordance
with Government AuditinQ Standards 32m33
Internal control structure used in administering
federal financial assistance programs 34m36
Compliance with the general requirements applicable to
federal financial assistance programs 37
Compliance with specific requirements applicable to
major federal assistance programs 38�3�
Compliance with specific requirements applicable to
nonmajor federal assistance program transactions 40
Schedule of reportable conditions considered to be �
material weaknesses 41
Schedule of other reportable conditions 42
Schedule of specific findings and questioned costs 43���
Status of prior year reportable conditions conside�ed
to be material weaknesses 45
Status of prior year other reportable conditions 4�
Status of prior year general findings . 4�'
Status of prior year specific findings and
questioned costs 4�
BRANTNER THIBODEAU 8L ASSOCIATES
Certified Public Accountants
Key Plaza• 23 Water Street
Post Office Box 864
Bangor, ME 04402-0864
(207) 947-3325
Independent Auditors Report on Schedule of
Federal/State Financial Assistance
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, 1993, and have issued
our report thereon dated March 4, 1994 . These general purpose financial
statements are the responsibility of the City of Bangor, Maine's
management. Our responsibility is to express an opinion on these general
purpose financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing
standards and Government Auditinq Standards, issued by the Comptroller
General of the United States, the provisions of Office of Management and
Budget Circular A-128, "Audits of State and Local Governments" , and the
requirements of the Maine Uniform Accounting and Auditing Practices for
Community Agencies. Those standards, OMB Circular A-128 and MAAP require
that we plan and perform the audit to obtain reasonable assurance about
whether the general purpose financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the general purpose financial
statements. An audit 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/State Financial Assistance is
presented for purposes of additional analysis and is not a required part
of the general purpose financial statements. The information in that
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
purpose financial statements taken as a whole.
� _ } � .
,
March 4, 1994
1
CITY OF BANC�OR MAIl�
SCHEDULE OF FEDERAL AND ST� FINANCIAL ASSISTANCE �
FOR Z� YEAR ENDED JUNE 30, 1993
FEDERAL PASS-THROLK�fi
CFpA GRANTOR
NUMBER NCTM6ER RECEIPTS DISBURSII�7Q�TI'S
FEDERAL FINANCIAL ASSISTANCE
RECEIVED DIRECTLY
Department of Agriculture
Food Distribution - Food
Donation Program 10.550 N/A 52,936 49,870
Depaztment of Housing and
Urban Deyelop�ent
C�nity Develo�en t Block Grants 14.218 N/A
B-91-I�-23-OOD4 643,198 49,479
B-92-N1C-23-0004 224,861 1,099,187
B-93-NiC-23-0004 - 6,194
Department of Transportation
�rt �ravement Plan 20.106 N/A
23-OOD5-07 66,050 -
6-23-0005-09 35,637 -
3-23-0005-05 146,433 -
3-23-0005-06 21,346 -
3-23-0005-07 214,756 -
3-23-0005-08 , � 6,283 -
3-23-0005-11 3,378,635 3,800,321
3-23-0005-12 108,476 95,644
3-23-0005-13 33,841 266,496
PASS-'I�iROiJGfi
Department of iculture
Wcsnen, Infan�and Children - A�nin 10.557 WIC 02-92 104,700 70,003
WIC 02-92B 62,560 67,917
. WIC 02-93 50,240 152,935
Wc�n, Infant and Children - Food 10.557 WIC 02-92 449,856 449,856
WIC 02-92B 380,799 380,799
WIC 02-93 580,503 580,503
School Brealcfast Program 10.553 N/A 30,992 30,992
School Lunch Program 10.555 N/A 318,246 318,246
Envirorm�ental Protectionp,�ency
State Revolving Loan �nd Program 66.458 I�T/A 1P882Q266 1p882�266
�`ederal gnergency l�v�ageznent Agency
�erges�cy SnaUv Plow.i.ng FII��3099-DR F�/A � ���8�`�
�-Q19-02795
2
CITY OF BANGOR �INE
SCHEDULE OF FEDERAL AND STATE� FINANCIAL ASSISTANC�
FOR THE YEAR ENDED JUi� 30, 1993
FEDERAL PASS-TfiROUGH
CFT�A C�2AI�fPOR
NUMBER NUMBER RECEIPTS DISBURSII�IQ�I'I.5
FEDERAL FINANCIAL ASSISTANCE
PASS-THROUGH - Continued
Departanent of Health & Hiunan Services
Childhood Lead Poisoning Prevention 93.197 BH 92-31 24,000 17,134
Bangor Children's Dental. Clinic 13.994 DH 01-48 16,000 16,000
Anonymous HIV Antibody Testing, 13.118 BH 91-43 15,404 16,458
STD/AIV Clinical & �pidemiologic Services 13.977 BH 92-11 36,998 32,805
HIV Counseling & Tes�ing 13.977 BH 93-14 - 44,158
ImYnanization 13.268 BH 92-30 25,393 14,905
Tmrninization 13.268 BH 92-09 23,636 21,859
Imrainization 13.268 BH 93-15 23,957 24,154
Department of Education
Adult Basic Education 84.002 013-05A-3519-09 33,705 32,446
E.S.E.A. Chapter I 84.010 013-05A-2139-13 651,470 768,247
Local Entitlement 84.027 013-05A-2131-12 132,111 130,155
E.S.E.A. Chapter I - Handicapped 84.009 013-05A-2140-13 15,354 17,609
E.S.E.A. Chapter I - Migrant 84.011 013-05A-2138-13 89,848 52,234
E.S.E.A. Chapter II 84.151 015-05A-1042-02 51,785 53,348
Dwight D. Eisenhawer Act 84.164 013-05A-4001-10 19,793 20,042
Drug FYee Schools 84.186 013-05A-2100-18 47 045 49 868
Adult Hcsneless 84.192 013-05A-2509-17 29,'397 24,638
Aids Grant 93.118 013-05A-3005-15 - 910
McKinney Hcsneless 84.196 013-05A-1002-01 25,200 17,915
Urban Mass Transportation Assistance 20.507
Operating ME-90-X060 61,013 -
Operating ME-90-X065 150,345 239,564
TOTAL FEDERAL FINANCIAL ASSISTAiVCE 10,265,068 10,907,374
3
CITY OF BANC�OR MAlI�
SCHEDULE OF FEDEF�L AND STATE� FINANCIAL ASSISTANCE
FOR THE YEAR ENDED JUNE 30, 1993
FEDERAL PASS-THI2OLIGH
CFDA GRANI'OR
NUMSEFt NUMBER RECEIPTS DISBURSII�IQ�T].'S �
STATE OF MAINE FINANCIAL ASSISTANCE
Department of Health & Htanan Services "
Public Health Nurse Support N/A BHCH 91-21 52,633 70,175
School Dental Health N/A DH 92-27 4,323 4,583
Department of Education
Special Lunch N/A N/A 19,026 19,026
Department of Environmental Protection
CcHnbined Sewer Overflvw Pla�ninq N/A N/A 356�221 17�949
Depart.ment of Econcani.c & C��n�ty Develo�nent
Jobs Bond Project - Public Works N/A GI'SS931939 341,120 384,600
Police GTI'SS930898 319,000 319,000
F�re GI5S930899 348,397 348,397
��rt GTSS931025 384,198 452,284
I� $usiness Enterprise Gri'SS931026 392,834 562,419
Depa.rtment of Transportation
p��rt �ravement Plan
3-23-OOU5-11 587,656 656,975
3-23-0005-12 6,026 5,314
3-23-0005-13 1,881 14,805
Urban Mass Transportation Assistance N/A
Operating 5231.00 10,340 -
Operating 5601.05 26,512 33,500
TOFI'AL STATE OF MAII� FINANCIAL ASSISTANCE 2,850,167 2,889,027
�0►I'AL FIDERAL AND STATE FIN�NCTAL ASSISTANCE $13,115,235 $13,796,401
4
CITY. OF BANGOR, MAINE
NOTES TO THE SCHEDULE OF FEDERAL AND STATE FINANCIAL ASSISTANCE
FOR THE YEAR ENDED JUNE 30, 1993
Basis of Presentation
Receipts and disbursements presented in the Schedule of Federal and Sta�e
Financial Assistance are taken directly from the books and records of ��.e
City, with the net change in receivables being removed to convert the
statements to cash basis. �
Major Federal Proc�rams
A major federal financial assistance program, in accordance with the
Single Audit Act of 1984 as it relates to the City for the year ended �une
30, 1993, is defined as any program for which total disbursements of
federal financial assistance are the larger of $300,000 or 3� of total
federal financial assistance disbursements.
CFDA
Source: Catalogue of Federal Domestice Assistance.
5
CITY OF BANGOR, MAII�
SCHEDULE OF AGR�ID.VT OPERATIONS
FOR THE YEAR ENDED JUNE 30, 1993
Wcgnen, Infant & Children - Administrative
Department DHS DHS DHS
Agreeic�ent 1Vumber WIC 02-92 WIC 02-92B WIC 02-93 Activity
Acrreement Period 10/1/91 - 9/30/92 10/1/92 - 12/31/92 1/1/93 - 9/30/93 Total
REVIIQ[TE
State Agreement $ 104,700 $ 62,560 $ 50,240 $ 217,500
Tota1 Revenue 104,700 62,560 50,240 217,500
EXPENDIZ'CTFtES
Personnel 64,479 60,531 , 132,354 257,364
Frn�i�ent - - 5,762 5,762
All Other 5,524 7,386 14,819 27,729
Total Expenditures 70,003 67,917 152,935 290,855
SURPLUS(DEFICIT) $ 34,697 $ (5,357) $ (102,695) $ (73,355)
6
CITY OF BAI�K�OR, MAIl�
AGREF��Tr OPERATIONS/COST DETEFiI�II�'�'TON RE�ORT
FC�R THE YEAR E�IDED Ji]NE 30, 1993
Department DHS
Agreentent Ntm�ber WIC 02-92 {Admin)
Agreement Period 10/1/91 - 9/30/92
Agreement AmQunt $ 279,583
Agreement Amr�unt Prorated to Audited Period $ 69,896
Part I. Agreement Totals REVENUE EXPENSE BAT��'-�'
1. Per Agency Ledger $ 233,356 $ 306,711 $ (73,355)
2. Adjustments - food costs (15,856j (15,856) -
3. Per Schedule of Agreement Op�xations 217,500 290,855 (73,355)
Part II. Agreement Adjustments: Eliminations
DESCRIPTION REVIIQ[IE EXPENSE RAT�AN['-F•
4. WIC 02-92B (62,560) (67,917) (5,357)
5. WIC 02-93 (50,240) (152,935) 102,695
6.
7.
8.
9.
10.
11.
12.
13. Total Adjustme.nts (112,8001 (220,852) 108,052
14. TOTALS AVAn�Rr�F FOR COST S��RING 104,700 70,003 34,697
Part III. Agreement Cost Sharing
$ OF TOTAL AVI�n�ABT F �p�p,�
FUNDING SOURCE AVI�n�RT F �E REVEN[IE EXPENSE BAI,ANCE
15. WIC 02-92 100.000 104,700 70,003 34,697
16.
17.
18. Totals 100.000 104,700 70,003 34,697
Part IV. Agreement Stub Period Adjustine.nt
REVENUE EXPENSE BAT_�N�'-F•
19. Agreement - Total 279,558 273,585 5,973
20. Agreement - Intial Stub 174,858 203,582 (28,7241
21. Agreement - Current Year 104,700 70,003 34,697
Part V. AgreemEnt SFA Current Year Distribution
TOTAL CIJRRENT CURRII�Fr C:iJRRE'1�1`I'
SOURCE OF AGE2�r � OF TC7rAL YE�t YEAR YEAR
FUNAS REVIIVUE REVENUE REVENUE EXPENSE RAT,Ai�T[''F
22. Federal 279,583 100.000 104,700 70,003 34,697
23. State
24. Totals $ 279,583 100.000 $ 104,700 $ 70,003 $ 34,69�
7
CITY OF BANC�OR, MAII�
AGREII�.TTI' OPERATIONS/COST DE'I�TION REPORT
F1�R THE YEAR ErIDID JUNE 30, 1993
Department DHS
Agreeirent Niunber WIC 02-92B (Achni.n)
Agreement Period 10/1/92 - 12/31/92
Agreement Atrount $ 69,896
Agre�re.nt Amount Prorated to Audited Period $ 69,896
Part I. Agreeznent Totals REVEN[TE EXPENSE HAT�NCE
1. Per Agency Ledger $ 233,356 $ 306,711 $ (73,35�)
2. Adjustments - food costs (15,856} (15,8561 -
3. Per Schedule of Agreetrent Operations 217,500 290,855 (73,355)
Paz't II. Agreemellt AdjustmeIlts: El�mi nations
DESCRIPTION REVEN[JE EXPENSE 13AT�AN['_�F',
4. WIC 02-92 (104,700) (70,003) (34,697)
5. WIC 02-93 (50,240) (152,935) 102,695
6. �
7. '
8.
9.
10.
11.
12.
13. Total Asijustments (154,940) (222,938� 67,998
14. 'I"0'!'ALS A�TA.n�ABT F F+OR COST SHARING 62,560 67,917 (5,357)
Part III. Agreetrent Cost Sharing
% OF TOTAL AV�lIL�RT,F ALTACATF'�D
FUNDING SOURCE AVATr,ART,F REVIIVCTE REVENUE EXPENSE BALANCE
15. WIC 02-92B 100.000 62,560 67,917 : (5,357)
16.
17.
18. Totals 100.000 62,560 67,917 (5,357)
Part IV. Agreement Stub Period Adjustsnent
REVENUE EXPENSE BALANCE
19. Agreement - Total 62,560 67,917 (5,357)
20. Agre�nt - Intial. Stub - - -
21. Agreement - C�i.rrent Year 62,560 67,917 (5,357)
Part V. Agreement SFA Current Year Distribution
�'�,L CCTRRF�r. CiJRREiVT CiJRREIVT
SOURCE OF AC�2�V'I' � OF TOTAL YF�AR YEAR YEAR
FUNDS REVENUE REVEN[JE REVENUE EXPENSE SALANCE
22. Fedexal 69,896 100.000 62,560 67,917 (5,357)
23. State
24. Totals $ 69,896 100.000 $ 62,560 $ 67,917 $ (5,3571
8
CITY OF BANGOR, MAIl�
AGREII"�[� OPERATIONS/COST DETERNIINATION REPORT
FOR TI� YE�R ErIDID JUNE 30, 1993
Department DHS
AgreemP.nt N�nber WIC 02-93 (Achnin)
Agreement Period 1/1/93 - 9/30/93
Agree�nent Amount $ 233,640
Agreement Amr�unt Prorated to Audited Period $ 155,760
Part I. Agreement Totals REVEN[JE EXPENSE BAI�ANCE
1. Per Agency Ledger $ 233,356 $ 306,711 $ (73,355}
2. Adjustirents - food costs (15,856� (15,8561 -
3. Per Schedule of Agreement Operations 217,500 290,855 (73,355)
Part II. Agreeirent Adjustments: El�minations
DESCRIPTION REVEN[JE EXPENSE RAT,At�c'F
4. WIC 02-92 (104,700) (70,003) (34,697)
5. WIC 02-92B (62,560) (67,917) 5,357
6.
7.
8.
9.
10.
11.
12.
13. Total Adjustments (167,260�, j137,920) (29,3401
14. TO'I'ALS AVAILAA.T F FOR COST SHAR.Il�IG 50,240 152,935 (102,695}
Part III. Agreement Cost Sharing
� OF TOr1'AL AVl�n�RT F �T�
F[JNDING SOURCE AVI�n�RT,F REVEN[[IE REVIIQUE EXPENSE BAT�INCE
15. WIC 02-93 100.000 50,240 152,935 (102,695)
16.
17.
18. Totals 100.000 50,240 152,935 (102,695)
Part IV. Agreement Stub Period Adjustment
REVE�ICTE EXPENSE RAT,AT�:
19. Agreemealt - Total
20. Agreement - Inti.al Stub 50,240 152,935 (102,6951
21. Agreement - Current Year 50,240 152,935 (102,695)
Part V. Agree�nent SFA Current Year Distribution
'I�OTAL CiJRRII�Fr CURRIIV`I' Cf.TRRE1�fI'
SOURCE OF AGE2�r $ OF TO'I'AL YEAR YEAR YEAR
F�1NI).S REVE.'NUE REVIIJCTE REVEN[JE EXPENSE RAT,AT�x`F'.
22. Federal 233,640 100.000 50,240 152,935 (102,695)
23. State
24. 'Ibtals $ 233,640 100.000 $ 50,240 $ 152,935 . ,� (102,695�,
9
CITY OF BANGOR, MAIIQE
SCHEDULE OF AGR��7QV'r OPERATIONS
F�OR THE YEAR ENDED JUNE 30, 1993
W�n, Infant & Children - Food
Department DHS DHS DHS
Agreement Ntunber WIC 02-92 WIC 02-92B WIC 02-93 Activity
AqreeR�nt Period 10/1/91 - 9/30/92 10/1/92 - 12/31/92 1/1/93 - 9/30/93 Total
REVENCJE
State Agreement � 449,856 $ 380,799 $ 580,503 $ 1,411,158
Total Revenue 449,856 380,799 580,503 1,411,158
EXPENDI'1'[JRES
Food Vouchers 449,856 380,799 580,503 1,411,158
Total Expenditures 449,856 380,799 580,503 1,411,158
SURPLUS(DEFICIT) $ - $ - $ - $ -
10
CITY OF SANGOR, NfASNE
AGft�r OPERATIONS/COST DEI�RNIINP,TION REPORT
FiOR THE YEAFt ErIDID J[INE 30, 1993
Depar�ent DHS
p,gree�nt N�unber WIC 02-92 (Food)
AgreemP.nt Period 10/1/91 - 9/30/92
Agreement Amount $ 1,466,473
Agreement Amount Prorated to Audited Period $ 366,618
Part I. Agreeirent Totals REVEN[JE EXPENSE BF���°�:
1. Per Agency Ledger $ - $ - $ �
2. Adjustme.nts - food costs 1,411,158 1,411,158 -
3. Per Schedule of Agreement. Operations 1,411,158 1,411,158 �
Patt II. Agreement Adjustments: El�mina�p�
DESCRIPTION REVEN[JE EXPENSE RAT�ANC'F'
4. WIC 02-92B (380,799) (380,799) -
5. WIC 02-93 (580,503j (580,503) -
6.
7.
8.
9.
10.
11.
12.
13. Total Adjustments (961,302) (961,3021 -
14. 'I�O�PALS A�7AILARr,F FOR COST SHAR"a�IG 449,856 449,856 m
Part III. Agreement Cost Sharing .
% OF ZC7!'AL A�7P�n�AHT F ALIACp�.�D
FUNDING SpURCE A�Jp�Tf,A.RTF: REVENtJE REVEN[TE EXPENSE B1�L��
15. WIC 02-92 100.000 449,856 449,856 -
16.
17.
18. Totals 100.000 449,856 449,856 -
Part IV. Agreement Stub Period Adjustment
RE�7EN[JE EXPENSE BAT,ANC'F'
19. Agreeme�lt - Total 1,519,359 1,519,359 -
• 20. Agreeme�zt - Intial Stub 1,069,503 1,069,503 -
21. Agreement - Current Year 449,856 449,856 -
Part V. Agreement SFA Current Year Distribution
TOTAL C[JRRENT CiJFt�2ENT CURREC�
SOURCE OF AGREII��tVT � OF TOTI�L YEAR YEAR YEAR
FUNDS REVEN[IE REVENUE REVENUE EXPENSE SAT�N�'�
22. Federal 1,466,473 100.000 449,856 449,856 -
23. State
24. Totals $1,466,473 100.000 $ 449,856 $ 449,856 $ -
11
CITY OF B1�Na0R, NIAII�
AGfZE��V`I' OPERATIONS/C�ST DETERNffNATION REPORT
FOR Tf� YEAR EE[��IDID JUNE 30, 1993
Depar�nent DHS
Agreetrent Nimiber WIC 02-92B (Food)
Agreement Period 10/1/92 - 12/31/92
Agreement P�munt $ 359,118
Agreement Amount Prorated to Audited Pexiod $ 359,118
Part I. Agreeirent Totals R�'VENIJE EXPENSE BP�I,AI�ICE
1. Per Agency Ledger $ - $ - $ -
2. AdjustmP�nts - food costs 1,411,158 1,411,158 -
3. Per Schedule of Agree.n�nt Operations 1,411,158 1,411,158 -
P3rt II. Agreement Adjustmellts: El�minatiolls
DESCRIPTION REVEN[JE EXPII�ISE BALANC�
� 4. WIC 02-92 (449,856) (449,856) -
5. WIC 02-93 (580,503) (580,503) -
6.
7.
8.
9.
10.
11.
12.
13. Total Adjustrnents (1,030,3591 (1,030,359) -
14. TOTAI,S AVAn,ABTF' F�OR COST SHARING 380,799 380,799 -
Part III. Agreeme�zt Cost Sharing
� OF 'IbTAL AV1�n�F,BT F AT T CX'ATF;D
FUNDING SOURCE AVATT�ART,F' REVEN[JE RE`lIIQ[JE EXPENSE BALANCE
15. WIC 02-92B 100.000 380,799 380,799 -
16.
17.
18. Totals 100.000 380,799 380,799 -
Part IV. Agreement Stub Period Adjustment
REVENUE EXPENSE BAT�AN['F
19. Agreement - Total 380,799 380,799
20. Agreeme,nt - Intial Stub - - -
21. Agreement - Current Year 380,799 380,799 �
Part V. Agreezrnnt SFA C�rrent Year Distribution
'IC7�AL C[JRRED]T CIJRRE'IVT CIJRRED]T
SOURCE OF AGR�I' $ OF �TAL YF�R YEAR YF�AR
FUNDS REVIIQ[JE REVEN[TE REVEN[JE EXPENSE B1��7�iC'-F•
22. Federal 359,118 100.000 380,799 380,799 -
23. State
24. Totals $ 359,118 100.000 $ 380,799 $ 380,799 $ -
12
CITY OF.BANGUR, MAINE
AC�tE�Tr OPERATIONS/C�ST DEZ�FtN�'T'TON �ORT
FOR Tf� YEAR II�IDED JiINE 30, 1993
Depa.rtme�it DHS
p,qree�nt Ntunber WIC 02-93 (Food)
Agreement Period 1/1/93 - 9/30/93
Agreement Am�unt $ 1,035,720
Agreement Amr�unt Prorated to Audited Period $ 690,480
Part I. P,greesrent Totals REVENCTE EXPEE[�IISE RAT�,tJ(°F:
1. Per Agency Ledger S - $ - $ -
2. AdjustmP_nts - food costs 1,411,158 1,411,158 -
3. Per Schedule of Agreeme.nt Op�xations 1,411,158 1,411,158 -
Part II. Agreement Adjustments: Eliminations
DESCRIP'I'ION REVENUE EXPENSE 1�AT,ANc'F'
4. WIC 02-92 (449,856) (449,856) -
5. WIC 02-92B (380,799) (380,799) -
6.
7.
8.
9.
10.
11.
12.
13. Total Adjustments (830,6551 (830,655) -
14. `IbT.AI� AVAn�RT,F FbR C06T SHARING 580,503 580,503 -
Part III. Agreement Cost Sharing
$ OF 'I�OTAL AVAILABS� AT T ,�,�
FUNDING SOURCE AV1�nJABT�F REVENUE REVEN[JE EXPENSE BAI�NC�
15. WIC 02-93 100.000 580,503 580,503 -
16.
17.
18. Totals 100.000 580,503 580,503 -
Part IV. Agreeme�zt Stub Period Acijustment
REVEN[JE EXPENSE BALANCE
19. Agreement - Total
20. Agreement - Intial Stub 580,503 580,503 -
21. Agreement - C�rrent Year 580,503 580,503 -
Part V. Agreement SFA Current Year Distribution
TOZ'AL CURRErfr C[JRRE�r C[JRREN`I'
SOURCE OF AQ�IT � OF �TAL YEAR YF�R YF.�AR
F(JNDS REVFN[JE REVIIVIJE REVENLJE EXPENSE BALAI�tCE
22. Federal 1,035,720 100.000 580,503 580,503 -
23. State
24. Totals $1,035,720 100.000 $ 580,503 $ 580,503 ,� -
13
CITY OF BANC�OR, MATI�
SCHEDULE OF AGRE�IEEI�P OPERATIONS
FOR Tt� YEAR ENDED J[7NE 30, 1993
Lead Posioning Public Health School Dental
Prevention Dental Clinic Nurse Support Health
Department DH5 DHS DHS DHS
Agreement NumY�er BH 92-31 DH 01-48 BHCH 91-21 DH 92-27
Ac�reen�ent Period 7/1/92 - 6/30/93 7/1/92 - 6/30/93 7/1/91 - 6/30/93 7/1/92 - 6/30/93
REVEE[�iUE
Fees $ - $ 15,308 $ 2,907 $ -
Medicaid - 66,653 - -
State Agreet�nt 24,000 16,000 52,633 4,323
Total Revenue 24,000 97,961 55,540 4,323
EXPENDITURES
Personnel 10,051 113,354 176,737 -
Equi�lt 1,237 57 9,895 -
All Other 5,846 29,311 4,148 4,58�
Total Expendituz'es 17�134 142�722 190�780 40583
SL]RPLUS(DEFICIT) $ 6,866 $ (44,761) $ 135,240 $ (260) "
14
CITY OF BANC�OR, MAII�
AGR�r OPERATIONS/C'.OST DETERNIINA_'T'TON REPORT
FI�R THE YEAR IIQDID JUNE 30, 1993
Depa.rt�nt DHS
Agree.��ent N�unber BH 92-31
Agreen�nt Pexiod 7/1/92 - 6/30/93
Agreement Amount $ 24,000
Agreeme�zt Amount Prorated to Audited Period $ 24,000
Part I. AgreeTrent Totals RFVIIJ[JE EXPENSE BALANCE
1. Per Agency Ledger $ 24,000 $ 17,134 $ 6,866
2. Acijustments - - -
3. Per Schedule of Agreement Operations 24,000 17,134 6,866
Part II. Agreement AdjustmQa7ts: El�minations
DESC�2IPTION RE�7IIQ[JE EXPENSE B1���
4. Forward to Agreement #93-45 (3,060) - (3,060)
5.
6.
7.
8.
9.
10.
11.
12.
13. Total Adjustments (3,060�, - (3,060)
14. TOTAIS AVP�n'�BT F FOR COST SHAR.Il�IG 20,940 17,134 3,806
Part III. Agreement Cost Sharing
% OF TO►I'AL AV.�n�RT F AT r ,.p,'j'�
F[.1NDING SOURCE AV�n,ARTF REVEN[7E REVEN[JE EXPE[�IISE BAI,ANCE
15. Agree. # 92-31 100.000 20,940 17,134 3,806
16.
17. '
18. Totals 100.000 20,940 17,134 3,806
Part IV. P.greement Stub Period AdjustmP_nt
REVENUE EXPENSE RAT,ANC'_F
19. Agreement - Total 24,000 17,134 6,866
20. Agreement - Intial Stub
21. Agreement - C�.rrent Year 24,000 17,134 6,866
Part V. Agreement SFA Current Year Distribution
TO`i'AL CtJRRE[�FI' CtJFtRENT C[JRREI�IIT
SOURCE OF A� � OF TOTAL YEAR YEAR YF�R
FUNAS REVEN[JE REVENUE REVEN[TE EXPENSE E�ALANCE
22. Federal 24,000 100.000 24,000 17,134 6,866
23. State
24. Totals $ 24,000 100.000 $ 24,000 $ 17,134 $ 6,866
15
CITY OF B�R, MAIl�
AGR�V'I' OPERP�TIONS/COST D�"1"ERR,I�tP�'r'�'ON REPORT
FOR Tf� YEAR ErIDID JUNE 30, 1993
Depart�rent DHS
Agreenient N�unber DH 01-48
Agreeirent Period 7/1/92 - 6/30/93
P,greement Atrount $ 16,000
Agreement Atnount Prorated to Audited Period $ 16,000
Part I. Agreement Totals RFVEN[IE EXPENSE RAT�,Nc'-F'
1. Per P,gency Ledger $ 97,961 $ 142,722 $ (44,761)
2. Adjustments - - -
3. Per Schedule of Agreement Operations 97,961 142,722 (44,761)
Part II. Agreement Adjustments: Elimiriations
DESCRIPTION REVENUE EXPENSE BA.LANCE
4. City revenue 60,208 - 60,208
5. Ac�nin - telephone, salary & fringe - 15,447 (15,447)
6.
7.
8.
9.
10.
11.
12.
13. Total Adjustments 60,208 15,447 44,761
14. 'POTALS AVAILABL FOR COST SHARII�IG 158,169 158,169 -
Part III. Agreement Cost Sharing
� OF 'I�0!I'AL A�n�RT F ALLpCATED
FUNDING SOURCE AVAILAHLE REVENUE REVENUE EXPENSE SALANCE
15. Agree. DH O1-48 10.120 16,000 16,000 -
16. All other 89.880 142,169 142,169 -
17.
18. Totals 100.000 158,169 158,169 -
Part IV. Agreeme_nt Stub Period Adjustment
REVEN[7E EXPENSE SALANCE
19. P,gree�nent - Total 16,000 16,000 -
20. Agreement - Intial Stub
21. Agreement - Current Year 16,000 16,000 -
Part V. Agreeirent SFA Ct�rrent Year Distribution
Z+OTAL CiJl�tE[�fI' CI7RREN'I' C[TRREN'I"
SOURC,E OF AGR�V'r $ OF TOTAL YEAFt YF�AR � YEAR
FUNAS REVENLTE REVEN[JE REVENUE EXPENSE BP�T�AN�'F'
22. Federal 16,000 100.000 16,000 16,000 -
23. State
24. Totals $ 16,000 100.000 $ 16,000 S 16,000 $ -
16
CITY OF BANGUR, MAII�
AGRE��fI' OPERATIONS/COST DE'PEF?,N�'1'1'ON REPORT
FOR Tf� YEF� Ei�1IDED JUNE 30, 1993
Department DHS
p,qreea�nt N�nber HHCH 91-21
Agreement Period 7/1/91- 6/30/93
Agreement Amr�unt $ 140,336
Agreement Amount Prorated to Audited Period $ 70,168
Part I. Agreement Totals REVENCJE EXPENSE E��
1. per P,gency Ledger $ 55,540 $ 190,780 $ (135,24(�)
2. Adjustments - - -
3. Per Schedule of P,greement Operations 55,540 190,780 (135,240)
Part II. Agreetre�nt Adjustments: Elimi.nations
DESCRIPTION REVENi7E EXPENSE P���
4. City revenue 83,160 83,160
5. Expenses of other activities (34,538) 34,538
6.
7.
8.
9.
10.
11.
12.
13. Total Adjustments 83,160 {34,538� 117,698
14. TOTAIS AVAI�TF FOR COST SHARII�IIG 138,700 156,242 (17,542)
Part III. Agreement Cost Sharing
% OF 'IC7I'AL A�+��RT F AT T fY'ATF'n
F[JNDING SOURCE AV�n_,ABT F REVENUE REVEN[JE EXPENSE B��N�'-F
15. Agree. HHCH 91-21 37.950 52,633 70,175 (17,542)
16. All other 62.050 86,067 86,067 -
17.
18. Totals 100.000 138,700 156,242 (17,542)
Part IV. Agreement Stub Period Adjustment
REVENtJE EXPENSE SALANC.'E
19. Agreement - Total 140,336 140,336 -
20. Agreement - Inti.al Stub 70,161 70,161 -
21. Agreement - C�,irrent Year 70,175 70,175 -
Part V. Agreement SFA Current Year Distribution
TOTAL CLIRREN'I' C[JRREN'I' C[1RRENT
SOURCE OF P,C�2�I' � OF TOTAL YEAR YF�AR YEAR
F'UNDS Rh'VENLTE REVENUE RE�7ETI[JE EXPENSE BP��Nc'F'
22. Federal
23. State 140,336 100.000 52,633 70,175 (17,542)
24. Totals $ 140,336 100.000 $ 52,633 $ 70,175 $ (17,542)
17 �
CITY OF BANGOR, MAl� �
AGRE�I' OPERATIONS/COST DEI'ERNIINATION REPORT
FOR THE YEAR E�IDID JUNE 30, 1993
Departrnent DHS
Agreement N�m�ber DH 92-27
Agreement Period 7/1/92- 6/30/93
Agreement Ampunt $ 4,323
Agree��nt Amount Prorated to Audited Period $ 4,323
Part I. AgreemQ�nt Totals REVENUE EXPENSE BALANCE
1. Per Agency Ledger $ 4,323 $ 4,583 $ (260)
2. Adjustments - - -
3. Per Schedule of Agree�.nt Opexations 4,323 4,583 (260)
Part II. Agreement Adjustments: El�minatj.p�
DESCRIPTION REVENCTE EXPENSE 1�P,T,ANC'-F•
4.
5. ,
6.
7.
8.
9.
10.
11.
12.
13. Total Adjust�nents - - -
14. TOTALS AVATr�Rr,F FOR COST SHAR.IlVG 4,323 4,583 (260)
Part III. Agreement Cost Sharing
$ OF TOTAL AVAn�RT F AT T[)c`�,mF:D
FUNDING SOURCE AVATL�AST F REVEN[JE REVENiJE EXPENSE BALANCE
15. DH 92-27 100.000 4,323 4,583 (260)
16.
17.
18. Totals 100.000 4,323 4,583 (260)
Part IV. Agreement Stub Period Adjustment
REVENUE EXPENSE BALANCE
19. Agreement - Total 4,323 4,583 (260)
20. Agreement - Intial Stub - - -
21. Agreement - Current Year 4,323 4,583 (260)
Part V. Agreement SFA C�rrent Year Distribution
TOTAI� C[TRRFR�TI' Ci7RREDIT CLTRREDIT
SOURCE OF AGR�.P $ OF TO'rAL YEAR YF,AR YEAR
FIJNAS REVEN[TE REVENUE REVENUE EXPENSE AAT,At�x`F "
22. Federal
23. State 4,323 100.000 4,323 4,583 (260)
24. Totals $ 4,323 100.000 $ 4,323 $ 4,583 � (260�,
18
CITY OF B1�NC�OR, MAII�
SCHEDULE OF AGR�VT OPg2ATIONS
FOR TEIE YEAR ENDED JUNE 30, 1993
Clinical & �idem-
HIV Antibody Testing & Counseling iologic Serives
Depaxtznent DHS DHS DHS
P,gree�nt Number BH 91-43 BH 93-14 BH 92-11 Activity
Actree,�ient Period 1/1/92 - 12/31/92 1/1/93 - 12/31/93 1/1/92 - 12/31/92 Total
REVEN[JE
Fees $ 14,523 $ 15,618 $ - $ 30,141
State Agreement 15,404 - 36,998 52,402
Tota1 Revenue 29,927 15,618 36,998 82,543
EXPENDITURES
Personnel 3,190 36,672 32,106 71,968 .
Equi�enent 2,398 153 - 2,551
All Other 18,866 18,373 699 37,938
Total Expenditures 24,454 55,198 32,805 112,457
�URPLUS(DEFICIT) $ 5,473 $ (39,580) $ 4,193 $(29,914)
19
CITY OF BANGC)R, NIAIl�
AGREEN�NT OPERATIONS/COST DF'rF'Rt�rrr�A'T'TON �tEPORT
FOR Tf� YEAR EDIDID JUNE 30, 1993
Depart�nent DHS
Agreement Ntunber BH 91-43
Agreem�.nt Period 1/1/92 - Z2/31/92
Agreement Airount $ 22,904
Agreement Amount Prorated to Audited Period $ 11,452
Part I. Agreement Totals REVENCTE EXPE[�1SE B���'F:
1. Per Agency Ledger $ 29,927 $ 36,382 $ (6,45�)
2. Adjustments -Unallawable Expense - (11,9281 11,928 _
3. Per Schedule of Agreement Operations 29,927 24,454 5,473
Part II. Agreement Adjustments: Eliminations
DESCRIPTION REVEN[JE EXPENSE BAL��
4. Non HIV related items (7,039) - (7,039)
5.
6.
7.
8.
9.
10.
11.
12.
13. Total Adjustments (7,0391 - (7,039)
14. TO►I'ALS AVAILAHI,E FOR COST SHAR.ING 22,888 24,454 (1,566)
Part III. Agreement Cost Sharing
� OF TOTAL AVI�n�RT F' p,�p�D
FUNDING SOURCE AVI��,ART,F REVENUE REVIIQUE EXPENSE BAT,ANC'_F:
15. Agree. BH 91-43 67.300 15,404 16,458 (1,054)
16. Al1 other 32.700 7,484 7,996 (512)
17.
18. Totals 100.000 22,888 24,454 (1,566)
Part IV. Agreement Stub Period Adjustment
REVENCTE EXPENSE BALANCE
19. Agreement - Total 22,904 25,021 (2,117)
20. Agreement - Intial Stub 7,500 8,563 �1,0631
21. P,greement - Current Year 15,404 16,458 (1,054)
Part V. Agreement SFA Current Year Distribution
TO►rAL C'[.TRREI�.P C[JRREN''r C[JRRENT
SOURCE OF AGfZEII�Tr � OF �O�PAL YF�R YEAR YF.AR
FUNAS REVENtTE REVEN[JE REVENUE EXPENSE RAT,ANC'F'
22. Federal 22,904 100.000 15,404 16,458 (1,054)
23. State
24. Totals $ 22,904 100.000 $ 15,404 $ 16,458 $ (1,054�
20
CITY OF BANGOR, N�,IINE '
AGREII�IVT OPERATIONS/C06T D�'I'��A`T'ION REPORT
FC�R 'I'f� YF�F.R E�IDID JUI� 30, 1993
Department DHS
Agree�rent Numb�r BH 93-14
Agreement Period 1/1/93 - 12/31/93
Agreement .P�nount $ 109,811
Agreement Amount Prorated to Audited Period $ 54,905
Part I. Agree�nent Totals REVENUE EXPENSE BAf,ANCE
1. Per Agency Ledger $ 15,618 $ 64,213 $ (4805���
2. Adjust.ments - Unallawable Expense - (9,015) 9,015
3. Per Schedule of Agreement Operations 15,618 55,198 (39,a80)
PaLt II. Agreement Adjustments: El�minations
DESCRIPTION REVE'NIJE EXPENSE BALANCE
4. Non HIV related itezns � (7,884) � (7�8��}
5.
6.
7.
8.
9.
10.
1.1.
12.
13. Total Adjustments (7,884� - (7,884�
14. TOTALS AVP�n�R F FOR COST SHARIl�iG 7,734 55,198 (47,464)
Part III. Agreement Cost Sharing
°s OF TOTAL AVP�n�ART,F T T ,
FCTNDING SpUR(� p,�7ATf,TRTF REVENUE REVENUE EXPENSE BALANCE
15. Agree. HH 93-14 80.000 - 44,158 (44,158)
16. All other 20.000 7,734 11,040 (3,306)
17.
18. Totals 100.000 7,734 55,198 (47,464)
Part IV. Agreement Stub Period Adjust�nent
REVEN[JE EXPE[�iSE BAL�ANC�
19. Agreement - Total
20. Agreement - Intial Stub - 44,158 (44,1581
21. Agreement - Current Year - 44,158 (44,158)
Part V. Agree[nent SFA Current Year Distribution
TOTAL CtJRRENT CIJRRII� C[JRREN`�
SOURCE OF AGREEI��IV'I' � OF 'I+OTAL YEAR YEAR YEAR
F'UNAS REVENUE REVENUE REVIIQUE EXPENSE BAT�NCE
22. Federal 109,811 100.000 - 44,158 (44oZ58)
23. State
24. Totals $ 109,811 100.000 $ - $ 44,158 $ (440158�
21
�
CITY OF BANGOR, MAII�
AQ2�1T OPERATIONS/COST DFTEFtI�I1�I0N REPORT
FOR THE YEAR E�IDED JUNE 30, 1993
Depart�nent DHS
Agreement N�nbe.r BH 92-11
Agreement Period 1/1/92 - 12/31/92
Agreement Amount $ 73,996
Agreem�nt Amount Prorated to Audited Period $ 36,998
Part I. Agreement Totals REVEN[JE EXPENSE 8���
1. Per Agency Ledger $ 36,998 $ 32,805 $ 4g���
2. Adjustments - - -
3. Per Schedule of Agreement Operations 36,998 32,805 4,193
Part II. AgreelT�slt Adjustrnel7ts: El�mi nations
DESCRIPTION REVEN[TE EXPENSE BAT��
4.
5.
6.
7.
8.
9.
10.
11.
12.
13. Total .�ljustments - - -
14. ZC7I'AIS AV�lIL�ATF FC�R C0.ST SHARIl�IG 36,998 32,805 4,193
Part III. Agreement Cost Sharing
$ OF `�TAL AVATL�RT F' AT T fY'ATF:D
FUNDING SOURCE A`77aTT�RT,F �JE REVEN[7E EXPENSE B���
15. Agree. # 92-11 100.000 36,998 32,805 4,193
16.
17.
18. Totals 100.000 36,998 32,805 4,193
Part IV. Agreement Stub Period Adjustment
REVEN[TE EXPE[�ttSE BAT��
19. Agree,�rent - Total 73,996 67,097 6,899
20. Agreement - Intial Stub 36,998 34,292 2,706
21. Agre�it - C'urrent Year 36,998 32,805 4,193
Part V. Agreement SFA Current Year Distri.bution
'It�TP,I� C[TRRII� CURREI�r CIJRREDI`.P
SOURCE OF AGR�r � OF TOTAL YEAR YEAR YF.AR
F[TNDS REVENLIE REVIIQ[JE REVIIJCTE EXPENSE BP��N�'-F'
22. Federal 73,996 100.000 36,998 32,805 4,193
23. State
24. Totals $ 73,996 100.000 $ 36,998 � 32,805 $ 4,193
. 22
CITY OF BANGOR, Ml�II�
SCHEDULE OF AGREII�.P OPERATIONS
F�OR THE YEAR ENDED JUNE 30, 1993 �
Infant
Childhood I�ization I�wnization
De�nt DHS DHS DHS
Agreement IVtmiber BH 92-09 BH 93-15 Activity BH 92-30
AQreement Period 1/1/92 - 12/31/92 1/1/93 - 12/31/93 Total 11/1/92 - 10/31/93
REVE[�IICJE
State Agreen�nt $ 23-,636 $ 23,974 $ 47,610 $ 25,393
Total Revenue 23,636 23,974 47,610 25,393
EXPENDITURES
Personnel 18,453 18,201 36,654 7,659
F.m,;�enent - 2,203 2,203 5,791
Al1 Other 3 406 3 750 7 156 1 455
Total Expenditures 21,859 24,154 46,013 14,905
St7RPLUS(DEFICIT) $ 1,777 $ (180) $ 1,597 $ 10,488
23
CITY OF BANGOR, MAIl�
AGR�r OPERATIONS/C�ST DETERN�ITION REPORT
FOR TI� YF.AR EE[�1IDID JUNE 30, 1993
Depart�nent DHS
Agreement Ntunber BH 92-09
Agreement Period 1/1/92 - 12/31/92
Agreement Amount $ 47,272
AgreP.ment Amc�unt Prorated to Audited Period $ 23,636
Part I. Agreement Totals REVEN[JE EXPENSE BAI��NCE
1. Per Agency Ledger $ 23,636 $ 21,859 $ �.,777
2. Adjustments - - -
3. Per Schedule of Agreement Operations 23,636 21,859 1�777
Part II. Agreement Adjustrre.nts: Eliminations
DESCRIPTION REVIIQCJE EXPENSE 1�A,T�ANC'F:
4.
5.
6.
7.
8.
9.
10.
11.
12.
13. Total Adjustments - - -
14. 'IbTALS AV1�n�BT F' FOR (:OST SH�IIJG 23,636 21,859 1,777
Part III. Agree�nent Cost Sharing
$ OF TOTAL AVI�n�RT F ALLOCATED
F'�JNDING SOURCE AVI���,RTF REVENLIE REVENUE EXPENSE �T_,ANC'_F;
15. Agree. BH 92-09 100.000 23,636 21,859 1,777
16.
17.
18. Totals 100.000 23,636 21,859 1,777
Part IV. Agreemeait Stub Period Adjustinent
REVENUE EXPENSE BALANCE
19. Agreement - Tota1 47,272 43,978 3,294
20. Agreement - Intial Stub 23,636 22,119 1,517
21. Agreement - Current Year 23,636 21,859 1,777
Part V. Agreement SFA C�rrent Year Distribution
'I'OTAL CLh2REN'I' CLJf��ENI' CiJRRIIQT
SOURCE OF AGft�I' � OF TO�AL YEAR YF,AR YEAR
FUNDS REVENiJE REVENUE REVEN[JE EXPENSE BPT�N�'�
22. Federal 47,272 100.000 23,636 21,859 1,777
23. State
24. Totals $ 47,272 100.000 $ 23,636 $ 21,859 $ 1,777
24
CITY OF BANC�OR, MAIl� �
AGREENN�r OPERATIONS/COST DF!T�'RMTNATION REPORT
F�OR THE YEAR IIQDED JUNE 30, 1993
Depart�nent DHS
Agreement Ntunber SH 93-15
Agreement Period 1/1/93 - 12/31/93
Agreement Amr�unt $ 47,915
Agreemexit Amr�unt Prorated to Audited Period $ 23,957
Part I. Agreeme.nt Totals REVEN[7E EXPENSE BALArK,'E
1. Per Agency Ledger $ 23,974 $ 24,154 $ (180}
2. Adjustments - - -
3. Per Schedule of Agreetrent Operations 23,974 24,154 (180)
Part II. Agreeznent Adjustinents: El�minations
DESCRIPTION REVENiJE EXPENSE 1�AT,ATx'F;
4. Misposting (17) - (17)
5.
6.
7.
8.
9.
10.
11. �
12.
13. Total Adjustments (17�, - (17)
14. `I�PALS A�n�RT,F FpR COST SHARING 23,957 24,154 (197)
Part III. Agreement Cost Sharing
� OF �TAL A�n�RT F p�,tpCp,�
FCJNDING SOURCE AV�.TL,ART F RE�7IIQ[JE REVENUE EXPENSE BAT�NCE
15. Agree. # 93-15 100.000 23,957 24,154 (197)
16.
17.
18. Totals 100.000 23,957 24,154 (197)
Part IV. Agreement Stub Period Adjustznent
REVEN[JE EXPENSE B1���
19. Agreement - Total
20. Agreement - Inti.al Stub 23,957 24,154 (197)
21. Agreetrent - C�rrent Year 23,957 24,154 (197)
Part V. Agreement SFA Current Year Distribution
'I�OTAL C[JRREI�]]T C[7RRE.'�F!' CLTRREIVT
SOURCE OF AGREQ�'r � OF '1�0►I'AL YEAR YEAR YEAR
FUNAS REVENtJE REVENUE REVEN[JE EXPENSE BAT,A,NC'F'
22. Federal 47,915 100.000 23,957 24,154 (197)
23. State
24. Totals $ 47,915 100.000 $ 23,957 � 24,154 $ (197)
25
CITY OF BANGUR, MAIl�
AC�tE�I' OPERATIONS/COST DETERNNQNNA_'T'TON REPORT
FOR THE YE'�AR ETIDED JUNE 30, 1993
Department DHS
Agreement Niunber BH 92-30
Agreement Period 11/1/92 - 10/31/93
Agreement Anaunt $ 50,786
Agree�rent Amount Prorated to Audited Period $ 33,857
Part I. Agreetrent Totals R�'VEN[JE EXPENSE 1�,T�,�c'-F•
1. Per Agency Ledger $ 25,393 $ 14,905 $ 10,488
2. Adjustments - - -
3. Per Schedule of Agreement Operations 25,393 14,905 10,488
Par't II. Agreemellt Ad]uStmellts: El�minations
DESCRIPTION REVENUE EXPENSE RAT�AN('F'
4.
5.
6.
7.
8.
9.
io.
11.
12.
13. Total Adjustments - - -
14. TOTAIS A�IA��RTF FOR COST SHARIl�IG 25,393 14,905 10,488
Part III. Agreement Cost Sharing
$ OF `POTAL AVl�n�RT F AT T lY'ATF'n
FUNDING SOURCE AVAII�P,Br� REVENLTE REVEN[JE EXPE[�1SE BALANCE
15. Agree. BH 92-30 100.000 25,393 14,905 10,488
16.
17.
18. Totals 100.000 25,393 14,905 10,488
Part 1V. AgrePsnent Stub Period Adjustment
REVEN[TE EXPENSE BAI�NCE
19. AgreemPaZt - Total
20. Agreement - Intial Stub 25,393 14,905 10,488
21. Agreement - Current Year 25,393 14,905 10,488
Part V. Agreement SFA Current Year Distribution
TOZ'AL C[JRRENT CtJFtREi�I' C'�.TRREi�r
SOURCE OF AGREF�]T � OF TOr!'�1L YEAR YEAR yEAR
F[TND-S REVEN[7E REVENUE RE'VENiJE EXPENSE B�_�N('-F
22. Federal 50,786 100.000 25,393 14,905 10,48�
23. State
24. Totals $ 50,786 100.000 $ 25,393 $ 14,905 $ 10,488
26
CITY OF BANG'OR, MAIl�
SCF�DULE OF AGREII�"�IVT OPERATIONS
FOR THE YEAR ENDID JUNE 30, 1993
The Bus
Department NIDC7.P NIDC7.P
PIN Number 5601.05 5231.00
Grant Ntunber ME-90-X065 ME-90-X060 Activity
AQreement Period 7/1/92 - 6/30/93 7/1/91 - 6/30/92 Total
REVE[�]UE
Bus Fares $ 224,123 $ - $ 224,123
Advertising 8,071 - 8,07�
Local Subsidy 69,525 12,400 81,925
State Share 33,500 - 33,500
Federal Share 232,993 - 232,993
Total Revenue 568,212 12,400 580,612
EXPENDITLTRES
Personnel 423,585 - 423,58�
Pensions & PYinges 106,757 - 106,757
Ftiiel & Oil 54,091 - 54,091
Tires & Tubes 17,984 - 17,984
Other Materials 82,337 - 82,337
Utilities 3,389 - 3,389
Insurance 15,030 - 15,030
Department Overhead 174,335 - 174,335
Credits (174,3351 - (174,3351
Total Fxpenditures 703,173 - 703,173
Other (Sources)Uses
Bangor Subsidy (145,871) - (145,871)
Equi�it Replacement Reserve 10,910 - 10,910
Total Other Sources �134,961) - (134,961)
Surplus (Deficit) $ - $ 12,400 $ 12,400
27
CITY OF BANGOR, MAIl�
SCE�DULE OF AGE2�r OPERATIONS
�R TI� YEAR IIJDID JUNE 30, 1993
The Bus - Continued
Reconciliation of Schedule of Agreeme_nt Operations
to Schedule of Federal and State Financial Assistancea
Depart�nent NIDC7r NIDC7'r
PIN Ntunber 5601.05 5231.00
Grant NtunbPx ME-90-X065 ME-90-X060
Ar�reement Period 7/1/92 - 6/30/93 7/1/91 - 6/30/92
State Share per Schedule of Agreement Operations: $ 33,500 $ -
Receivable @ 6/30/92 - � 10,340
Receivable @ 6/30/93 ( 6,988) -
State Share per Schedule of
Federal and State Financial Assistance $ 26,512 $ 10,34Q
Federal Share per Schedule of Agreement Operations: $ 232,993 $ -
Receivable @ 6/30/92 - 61,013
Receivable @ 6/30/93 (82,648j -
Federal Share per Schedule of
Federal and State Financial Assistance $ 150,345 $ 61,013
28
BRANTNER THIBODEAU & ASSOCIATES
Certified Public Accountants
Key Plaza• 23 Water Street
Post Office Box 864
Bangor,ME 04402-0864
(207) 947-3325
Independent Auditor's Report on Internal Control
, Structure Based on an Audit of General Purpose or
Basic Financial Statements Performed in Accordance
With Government Auditing Standards
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, 1993, and have issued
our report thereon dated March 4, 1994 .
We conducted our audit in accordance with generally accepted auditing
standards, Government Auditing Standards, issued by the Comptroller
General of the United States, and the provisions of Office of Management
and Budget Circular A-128, "Audits of State and Local Governments" . Those
standards and OMB Circular A-128 require that we plan and perform the
audit to obtain reasonable assurance about whether the general purpose
financial statements are free of material misstatement.
In planning and performing our audit of the general purpose financial
statements of the City of Bangor, Maine for the year ended June 30, 1993,
we considered its internal control structure in order to determine our
auditing procedures for the purpose of expressing our opinion on the
general purpose financial statements and not to provide assurance on the
internal control structure.
The management of the City of Bangor, Maine is responsible for
establishing and maintaining an internal control structure. In fulfilling
this responsibility, estimates and judgments by management are required to
assess 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,
assurance that assets are safeguarded against loss from unauthorized use
or disposition, and that transactions are executed in accordance with
management's authorization and recorded properly to permit the preparation
of financial statements in accordance with generally accepted accounting
principles. Because of inherent limitations 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
periods is subject to the risk that procedures may become inadequate
because of changes in conditions or that the effectiveness of the design
and operation of policies and procedures may deteriorate.
29
For the purpose of this report, we have classified the significant
internal control structure policies and procedures in. the following
categories: treasury or financing; revenue/receipts;
purchases/disbursements, payroll/personnel; external financial reporting;
and general requirements (political activity, Davis-Bacon act, civil
rights, cash management, federal financial reports, allowable costs/cost
principles, Drug-free Workplace Act and administrative requirements) , and
specific requirements (types of services allowed or unallowed;
eligibility, matching, level of effort, or earmarking; reporting and
allowability of amounts claimed or used for matching, claims for advances
and reimbursements and special requirements, if any) .
For all of the internal control structure categories listed above, we
obtained an understanding of the design of relevant policies and
procedures and whether they have been placed in operation, and we assessed
control risk.
We noted certain matters involving the internal control structure and its
operation that we consider to be reportable conditions under standards
established by the American Institute of Certified Public Accountants .
Reportable conditions involve matters coming to our attention relating to
significant deficiencies in the design or operation of the internal
control structure that, in our judgment , could adversely affect the
entity's ability to record, process, summarize, and report financial data
consistent with the assertions of management in the general purpose
financial statements. Reportable conditions other than material
weaknesses that we found are identified in the accompanying Schedule of
Other Reportable Conditions.
A material weakness is a reportable condition in which the design or
operation of one or more of the internal control structure elements does
not reduce to a relatively low level the risk that errors or
irregularities in amounts that would be material in relation to the
general purpose financial statements being audited may occur and not be
detected within a timely period by employees in the normal course of
performing their assigned functions.
Our consideration of the internal control structure would not necessarily
disclose all matters in the internal control structure that might be
reportable conditions and, accordingly , would not necessarily disclose
all reportable conditions that are also considered to be material
weaknesses as defined above. However, we noted reportable conditions that
we believe to be material weaknesses, which are identified in the
accompanying Schedule of Reportable Conditions �onsidered to be Material
Weaknesses.
We also noted other matters involving internal aontrol structure and its
operation that we have reported to the management of the City of Bangor,
Maine in a separate letter dated March 4, 1994 .
30
This report is intended for the information of the finance committee, City
Council, management and the federal cognizant agency. However, this
report is a matter of public record and its distribution is not limitede
� , `t- �}
March 4, 1994
31
BRANTNER THIBODEAU 8L ASSOCIATES
Certified Public Accountants
Key Plaza• 23 Water Street
Post Office Box 864
Bangor, ME 04402-0864
(207) 947-3325
Independent Auditor's Report on Compliance
Based on an Audit of General Purpose or Basic
Financial Statements Performed in Accordance With
Government Auditing Standards
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, 1993, and have issued
our report thereon dated March 4 , 1994 .
We conducted our audit in accordance with generally accepted auditing
standards, Government Auditina Standards, issued by the Comptroller
General of the United States, the provisions of Office of Management and
Budget Circular A-128, "Audits of State and Local Governments" and the
requirement of the Maine Uniform Accounting and Auditing Practices for
Community Agencies. Those standards, OMB Circular A-128 and MA.AP require
that we plan 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 responsibility of the City of Bangor, Maine's
management. As part of obtaining reasonable assurance about whether the
financial statements are free of material misstatement, we performed tests
of the City of Bangor, Maine's compliance with certain provisions of laws,
regulations, contracts and grants. However, the objective of our audit of
the general purpose financial statements was not to provide an opinion on
overall compliance with such provisions. Accordingly, we do not express
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 respects, with the
provisions referred to in the preceding 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.
We noted certain immaterial instances of noncompliance, which are
described in the accompanying Schedule of General Findings and Schedule of
Specific Findings and Questioned Costs.
32
This report is intended for the information of the finance co�unitteeo �z�y
Council, management and the federal cognizant agency. However, th��
report is a matter of public record and its distribution is not lim��edo
� , . '� � .
March 4 , 1994
33
BRANTNER THIBODEAU 8L ASSOCIATES
Certified Public Accountants
Key Plaza• 23 Water Street
Post Office Box 864
Bangor,ME 04402-0864
(207) 947-3325
Independent Auditor's Report on the Internal
Control Structure Used in Administering
Federal Financial Assistance Programs
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, 1993, and have issued our report
thereon dated March 4, 1994 . We have also audited the compliance of the
City of Bangor, Maine with requirements applicable to major federal
financial assistance programs and have issued our report thereon dated
March 4, 1994 .
We conducted our audits in accordance with generally accepted auditing
standards; Government Auditing Standards, issued by the Comptroller
General of the United States; Office of Management and Budget (OMB)
Circular A-128, "Audits of State and Local Governments" and the
requirements of the Maine Uniform Accounting and Auditing Practices for
Community Agencies. Those standards, OMB Circular A-128 and MAAP require
that we plan and perform the audit to obtain reasonable assurance about
whether the general purpose financial statements are free of material
misstatement and about whether the City of Bangor, Maine, complied with
laws and regulations, noncompliance with which would be material to a
major federal financial assistance program.
In planning and performing our audits for the year ended June 30, 1993, we
considered the internal control structure of the City of Bangor, Maine in
order to determine our auditing procedures for the purpose of expressing
our opinions on the general purpose financial statements of the City of
Bangor, Maine and on compliance of the City of Bangor, Maine with
requirements applicable to major programs, and to report on the internal
control structure in accordance with OMB Circular A-128 and MAAP. This
report addresses our consideration of internal control structure policies
and procedures relevant to compliance with requirements applicable to
federal financial assistance programs. We have addressed internal control
structure policies and procedures relevant to our audit of the general
purpose financial statements in a separate report dated March 4, 1994 .
The management of the City of Bangor, Maine, is responsible for
establishing and maintaining an internal control structure. In fulfilling
this responsibility, estimates and judgments by management are required to
assess 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
34
absolute , assurance that assets are safeguarded against loss from
unauthorized use or disposition, that transactions are executed in
accordance with management's authorization and recorded properly to permit
the preparation of general purpose financial statements in accordance with
generally accepted accounting principles, and that federal financial
assistance programs are managed in compliance with applicable laws and
regulations. Because of inherent limitations in any internal control
structure, errors, irregularities or instances of noncompliance may
nevertheless occur and not be detected. Also projection of any evaluation
of the structure to future periods is subject to the risk that procedures
may become inadequate because of changes in conditions or that the
effectiveness of the design and operation of policies and procedures may
deteriorate.
For the purpose of this report, we have classified the significant
internal control structure policies and procedures used in administering
federal financial assistance programs in the following categories:
treasury or financing; revenue/receipts; political activity; Davis-Bacon
Act; civil rights; cash management; federal financial reports; allowable
costs/cost principles; drug-free workplace; administrative requirements;
types of services allowed or not allowed; eligibility; matching level of
effort, or earmarking; reporting; special requirements, if any; claims fo�
advances and reimbursements; and amounts claimed or used for matching.
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 assessed control risk.
During the year ended June 30, 1993, the City of Bangor, Maine expended
92� of its total federal financial assistance under major federal
financial assistance programs.
We performed tests of controls, as required by OMB Circular A-128 and
MAAP, to evaluate the effectiveness of the design and operation of
internal control structure policies and procedures that we considered
relevant to preventing or detecting material noncompliance with specific
requirements, general requirements, and reguirements governing claims for
advances and reimbursements and amounts claimed or used for matching that
are applicable to each of the City of Bangor, Maine's major federal
financial assistance programs, which are identified in the accompanying
Schedule of Federal/State Financial Assistance. Our procedures were less
in scope than would be necessary to render an opinion on these internal
control structure policies and procedures. Accordingly, we do not express
such an opinion.
We noted certain matters involving the internal control structure and its
operation that we consider to be reportable conditions under standards
established by the American Institute of Certified Public Accountants.
Reportable conditions involve matters coming to our attention relating to
35
significant deficiencies in the design or operation of the internal
control structure that, in our judgment, could adversely affect the City
of Bangor, Maine's ability to administer federal financial assistance
programs in accordance with applicable laws and regulations. Reportable
conditions other than material weaknesses that we found are identified �n
the accompanying Schedule of Other Reportable Conditions.
A material weakness is a reportable condition in which the design or
operation of one or more of the internal control structure elements does
not reduce to a relatively low level the risk that noncompliance with laws
and regulations that would be material to a federal financial assistance
program may occur and not be detected within a timely period by employees
in the normal course of performing their assigned functions.
Our consideration of the internal control structure policies and
procedures used in administering federal financial assistance would not
necessarily disclose all matters in the internal control structure that
might be reportable conditions and, accordingly; would not necessarily
disclose all reportable conditions that are also considered to be material
weaknesses as defined above. However, we noted reportable conditions that
we believe to be material weaknesses, which are identified in the
accompanying Schedule of Reportable Conditions Considered to be Material
Weaknesses.
We also noted other matters involving the internal control structure and
its operation that we have reported to the management of the City of
Bangor, Maine in a separate letter dated March 4, 1994 .
This report is intended for the information of the finance committee, City
Council, management and the federal cognizant agency. However, this
report is a matter of public record and its distribution is not limitedo
� - � � .
March 4, 1994 '
36
BRANTNER THIBODEAU 8L ASSOCIATES
Certified Public Accountants
Key Plaza• 23 Water Street
Post Office Box 864
Bangor, ME 04402-0864
(207) 947-3325
Independent Auditor's Report on Compliance
With the General Requirements Applicable to
Federal Financial Assistance Programs
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, 1993, and have issued
our report thereon dated March 4, 1994 .
We have also applied procedures to test the City of Bangor, Maine's
compliance with the following requirements applicable to its federal
financial assistance programs, which are identified in the Schedule of
Federal/State Financial Assistance for the year ended June 30, 1993 :
political activity, Davis-Bacon Act, civil rights, cash management,
federal financial reports, allowable costs/cost principles, Drug Free
Workplace Act and administrative requirements.
Our procedures were limited to the applicable procedures described in the
Office of Management and Budget's Compliance Supplement for Single Audits
of State and Local Governments. Our procedures were substantially 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
listed in the preceding paragraph. Accordingly, we do not express 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. Also, the results of our procedures did not disclose
any immaterial instances of noncompliance with those requirements.
This report is intended for the information of the finance committee, City
Council, management and the federal cognizant agency. However, this
report is a matter of public record and its distribution is not limited.
. �3 , �-� �- �i �
March 4 , 1994
37
BRANTNER THIBODEAU 8L ASSOCIATES
Certified Public Accountants
Key Plaza• 23 Water SCreet
Post Office Box 864
Bangor, ME 04402-0864
(207) 947-3325
Independent Auditor's Report on Compliance
With Specific Requirements Applicable to Major
Federal Financial Assistance Programs
The Honorable Mayor and City Council
City of Bangor, Maine
We have audited the financial statements of the City of Bangor, Maine as
of and for the year ended June 30, 1993, and have issued our report
thereon dated March 4, 1994 .
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 advances and reimbursements; and amounts claimed or used for matching
that are applicable to each of its major federal financial assistance
programs, which are identified in the accompanying Schedule of
Federal/State Financial Assistance, for the year ended June 30, 1993 . The
management of the City of Bangor, Maine is responsible for the City of
Banqor, Maine's compliance wit-h those requirements. Our responsibility is
to express an opinion on compliance with those requirements based on our
audit.
We conducted our audit of compliance with those requirements in accordance
with generally accepted auditing standards; Government Auditing Standards,
issued by the Comptroller General of the United States, Office of
Managment and Budget Circular A-128, "Audits of State and Local
Governments" and the requiremnents of the Maine Uniform Accounting and
Auditing Practices for Community Agencies. Those standards, OMB Circular
A-128 and MAAP 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 includes examining, on
a test basis, evidence about the City of Bangor, Maine's compliance with
those requirements. We believe that our audit provides a reasonable basis
for our opinion.
The results of our audit procedures disclosed immaterial instances of
noncompliance with the requirements referred to above, which are described
in the accompanying Schedule of Specific Findings and Questioned Costs.
We considered these instances of noncompliance in forming our opinion on
compliance, which is expressed in the following paragraph.
38
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 earmarking;
reporting; special requirements, if any; claims for advances and
reimbursements; and amounts claimed or used for matching that are
applicable to each of its major federal financial assistance programs for
the year ended June 30, 1993.
This report is intended for the information of the finance committee, City
Council, management and the federal cognizant agency. However, this
report is a matter of public record and its distribution is not limitede
� � � .
,
March 4, 1994
39
BRANTNER THIBODEAU 8L ASSOCIATES
Certified Public Accountants
Key Plaza• 23 Water Street
Post Office Box 864
Bangor, ME 04402-0864
(207) 947-3325
Independent Auditor's Report on Compliance
With Specific Requirements Applicable to Nonmajor
Federal Financial Assistance Program Transactions
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, 1993, and have issued
our report thereon dated March 4, 1994 .
In connection with our audit of the general purpose financial statements
of the City of Bangor, Maine and with our consideration of the City of
Bangor, Maine's control structure used to administer federal financial
assistance programs, as required by Office of Management and Budget
Circular A-128, "Audits of State and Local Governments" and the
requirements of the Maine Uniform Accounting and Auditing Practices for
Community Agencies, we selected certain transactions applicable to certain
nonmajor federal financial assistance programs for the year ended June 30,
1993 .
As required by OMB Circular A-128 and MA.AP, we have performed auditing
procedures to test compliance with the reguirements governing types of
services allowed or unallowed and eligibility that are applicable to those
transactions. Our procedures were substantially 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 these requirements. Accordingly, we do
not express 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 preceding 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
requirements. Also, the results of our procedures did not disclose any
immaterial instances of noncompliance with those requirements.
This report is intended for the information of the finance committee, City
Council, management, and the federal cognizant agency. However, this
report is a matter of public record and its distribution is not limited.
. � � A .
,
March 4, 1994
40
City of Bangor, Maine
SCHEDULE OF REPORTABLE CONDITIONS CONSIDERED TO BE MATERIAL WEAKNESSES
Year ended June 30, 1993
Bass Park - State Fair and Harness Racing
We noted that the supporting documentation for the 1992 State Fair gate
receipts and the 1992 Harness Racing Meets' admissions, program sales and
concessions had been discarded or could not be located. As a result, it was
not possible to verify the completeness of these deposits. We recommend that
the City review its procedures for controlling the cash receipts at the State
Fair and during Harness Racing Meets, and that documentation supporting such
receipts be retained.
Auditee Response:
The City has since implemented record retention procedures for the 1993
Harness Racing Meets' admissions, program sales and concessions revenue. It
is our understanding that the City also implemented record retention
procedures for the 1993 State Fair.
41
City of Bangor, Maine
SCHEDULE OF OTHER REPORTABLE CONDITIONS
Year ended June 30, 1993
Accounts Receivable
During our audit, we noted that the general fund accounts receivable is not
being reconciled timely between the general ledger and the subsidiary
ledger. As a result, discrepancies between the general ledger and the
subsidiary ledger apparently caused by timing differences are not corrected
on a timely basis. We recommend that reconciliations be done monthly for all
accounts receivable and that discrepaneies be identified and resolved on a
timely basis.
Auditee Response:
Accounts receivable reconciliations are being performed during fiscal year
94. It is anticipated that with the acquisition of new hardware and software
reconciliations will be easier to accomplish. The largest user of the
accounts receivable program is the Airport, which has reconciled it' s
balances monthly for two years.
Taxes Receivable
At June 30 , 1993 , we noted that differences still exist between the
subsidiary ledger (master file) and the general ledger in amounts ranging
from $100 to $23,000. Al1 real property, personal property, and tax lien
receivables should be reconciled between the general ledger and the master
file on a monthly basis. We recommend that reconciliations be performed on a
monthly basis and discrepancies be identified and resolved.
Auditee Response:
Taxes receivable reconciliations are being performed during fiscal year 94.
It is anticipated that with the acquisition of new hardware and software
reconciliations will be easier to accomplish.
Sewer Liens '
The City has not currently liened its delinquent sewer bills. As a result,
when a property with sewer bill delinquencies is sold, the City must attempt
to seek collection in the capacity of an unsecured creditor. We recommend
that the City implement lien procedures so that the City will receive
delinquent sewer bill payments whenever a property is sold.
Auditee Response:
During fiscal year 1994, the City will be implementing a manual sewer lien
process on those outstanding sewer bills covered by the statute of
limitations. The City is also currently proceeding with the acquisition of
necessary computer equipment and services for a joint utility billing program
with the Bangor Water District.
42
City of Bangor, Maine
SCHEDULE OF SPECIFIC FINDINGS AND QUESTIONED COSTS
Year ended" June 30, 1993
QUESTIONED
COSTS
� �
Program � Condition: �
� �
ESEA Chapter I � In our test of eligibility to determine that (
� the children served under the Chapter I program �
� are educationally deprived, we noted five �
� instances where the participant' s referral �
� forms could not be located. �
� �
� �
CFDA No. � Criteria: �
� �
84.010 � Chapter I funds may only be used for programs �
� and projects that are designed and implemented �
� to meet the special educational needs of �
� educationally deprived children. �
� �
� �
� Effect: �
� �
� If records are not currently maintained to �
� ascertain that the children served are �
� educationally deprived, certain expenditures �
� could prove to be disallowed costs under the �
� program. �
� �
� �
� Recommendation: �
� �
� We recommend that procedures be implemented �
� to ensure that Chapter I participant files �
� contain all documentation necessary to ensure �
� that services provided under the program are �
� for only those children that are educationally �
� deprived. (
� �
� �
� Auditee Response: �
� �
� The Bangor School Department has refined its �
� procedures on the handling of the referral �
� document. The principals and Chapter I staff �
� have participated in the review and know their �
� responsibilities. The procedure is on file in �
� the office of the Chapter l director. �
� �
• 43
City of Bangor, Maine
SCHEDULE OF SPECIFIC FINDINGS AND QUESTIONED COSTS
Year ended June 30, 1993
QUESTIONED
COSTS
� �
Program � Condition: �
� �
Community � The grantee performance report's unexpended �
Development � CDBG funds at the beginning of the year did not �
Block Grant � reconcile to the City' s general ledger by (
� $428,477. Also, the current year activity �
� recorded for the year ended June 30, 1993 on �
� the grantee performance report did not �
� reconcile with the general ledger by $8,755. �
� �
� �
CFDA No. � Criteria: �
� �
14.218 � The requirement states that "Federal Financial �
� Reports" data be traceable to supporting �
� documentation, i.e. ledgers, worksheets, etc. �
� �
� �
� Effect: �
� �
� When federal financial reports are prepared, �
� program revenues, expenditures and fund �
� balances need to be reconciled to the general �
� ledger to ensure accurate reporting. �
� �
� �
� Recommendation: �
� �
� Grantee performance reports must be reconciled �
� to the general ledger to ensure proper �
� reporting of program activity. �
� �
� �
� Auditee Response: �
� �
� The City will reconcile the grantee performance � ,
� report to the general ledger in fiscal year 94 �
� as well as any differences. �
� �
� �
44
City of Bangor, Maine
STATUS OF PRIOR YEAR
REPORTA.BLE CONDITIONS CONSIDERED TO BE MATERIAL WEAKNESSES
Year ended June 30, 1993
Condition Status
Bass Park - State Fair and Harness Racing Unresolved s�
Cash Resolved
�� Item addressed in more detail in Schedule of Reportable
Conditions Considered to be Material Weaknesses
45
City of Bangor, Maine
STATUS OF PRIOR YEAR
OTHER REPORTABLE CONDITIONS
Year ended June 30, 1993
Condition Status
Sewer Liens Unresolved k
Excise Taxes Resolved
Accounts Payable Resolved
* Items addressed in more detail in Schedule of
Other Reportable Conditions
46
City of Bangor, Maine
STATUS OF PRIOR YEAR GENERAL FINDINGS
Year ended June 30, 1993
General Findings Status
Drug Free Workplace Act Resolved
Indirect Cost A1location Plan Resolved
47 �
City of Bangor, Maine
STATUS OF PRIOR YEAR SPECIFIC EINDINGS AND QUESTIONED COSTS
Year ended June 30, 1993
Finding
No. Pro r� am Finding/Noncompliance No. Status
1 Chapter 1 Private School Participation Resolved
2 Chapter 1 Parents Involvement Resolved
3 Chapter 1 Documentation Unresolved %�
4 National
School
Lunch Eligibility Approval Resolved
5 CDBG Granteee Performance Report Unresolved *
�ti Item addressed in more detail in Schedule of Specific
Findings and Questioned Costs
48