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1993 CITY OF BANGOR MAI N E � Auditor's Report On Supplementary Information Schedule of Federal Financial Assistance June 30, 1993 ��/ J � r� �'1 �F BA�c ��'� -� �,�� , °� i ,� ,�, � �I//,/�„� � ��� , i��� ;� �- 1 � ,�. Z == _ - - - M C� �---_---_ _ =- ,� � , � � �� �: ti �, .o __.. ti ) �- • l ��RqT ED� F� � � \; � �� 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