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1994� �I� � O BANGOR MAINE ' ��J � �� 1 0 �A N(� �� . -� �� , G�� s' 'p��! ; �I/r,,, � . , . ;�. ,, ; ,4,,�,., ,�I� ; ill�'<`�ti � _ � �j �. Z === - -� — = M O = = � � ... � ''� A e=� '�.ry =-'� — � �°'�qrE�, F�� ,-� � �_� , z --�,_�, � - Auditor's Report �n � � Supplementary Infornnation - Schedule of � � � Federal Financial Assistance s�� June 30, 1994 � � � ` � CONTENTS � P. acres Independent auditor's report on schedule of federal/state financial assistance 1 Schedule of federal/state financial assistance 2-4 i Notes to schedule of federal/state finan cial assistance ' 5 Schedules of agreement operations/cost determination report 6-25 Independent auditor's report on Internal control structure based on an audit of general purpose or basic financial stateri�ents performed in accordance with Government Auditinq Standards 26-28 Compliance based on an audit of general purpose or basic financial statements performed in accordance with Government Auditing Standards 29-30 Internal control structure used in administering federal financial assistance programs 31-33 Compliance with the qeneral requirements applicable to federal financial assistance programs 34 Compliance with specific requirements applicable to major federal assistance programs 35-36 Compliance with specific requirements applicable to nonmajor federal assistance program transactions 37 Schedule of specific findings and questioned costs 38 Status of prior year reportable conditions considered to be material weaknesses 39 Status of prior year other reportable conditions 40 Status of prior year specific findings and questioned� costs 4I 1 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 Ci ty 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, 1994, and have issued our report thereon dated January 6, 1995. 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 Auditinc� Standards, issued by the ComptrolZer 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 Accoun ting -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. 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 managernent, 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 a11 material respects in relation to the general purpose finan cial statements taken as a whole. � , '�' � . January 6, 1995 - . 1 CITY OF BAI�K"�QR NR�INE SC.��ULE OF FEDF?AL AND STAT�' FII�INCIAL ASSISTANCE Ft7R THE YFAR II�IDID JUNE 3 0, 1994 F��AL PASS-THROiK�l - CFDA C�A1V�R NC.d�IBF Z NC�IBER REC�IPTS DISBURSIl�IIIV'TS FIDF.f?AL F�NCIAL ASSISTANC�' RELEIVID DIREZ'l'LY De�.rtrnen t of Agri cul ture Food Distributian - Food L�ariatiQn Prr�gr'am 10.550 N/A 48,533 49,364 De� t of Housing and rU h�n Developrnen t Ccxmnmity Develo��t Block Grants 14.218 N/A G G� B-92-MC-23-0�04 -- ?r�o�-Tn so,��-v,y� J `l 0 J� B-93-M�-23-0004 ��J(�� _?�.�93 I;�r2 ��yc.�(�/�j ��;� Q- `i�/-�'C:-�?3-c%c�.�� De�rtrnPnt of Z`rans�rtation /3c,y_'�,-• �'c, �-yG:�� Air�rt I�rov�nent Plan 20.106 N/A � 3-23-00`OS-09 185,121 3-23-0005-12 50,513 72,332 3-23-0005-13 201,967 16,679 3-23-0005-15 376,988 541,669 3-23-0005-16 922, 753 759,523 PASS-THROUC�1 De�rtrneri t of A�i cul ture / (� ,��3� Wcxnen, Infan and Quldren - Ac�nin 10.557 WIC 02-93 3$�69-( - 8�8;�-8-- WIC 02-94 179, 030 229,578 �Q�l) - �c'i-7 WCxTlell, Illfdrit c�Ild Q1i1C�T'P11 - FOOCl 10.557,�' F1�E �4?--� <�� !� ��$(4�ir']Z� ��,vvr�vT�f:�7 7Z�1 ' s�r��s i�8`i�-9�-7 /��✓�'j �9�� WIC 02-94 ;---; . . . , . , School Breakfas t Pzngram 10.553 N/A l�ZG? �;y' 3�3- ��- �z�..�, 3G`{ ��S School Ltuich Prngr'am 10.555 N/A 344,208 344,208 �ivirnr�nental Prt�tection Aqency State Revolving Laan F�md Piz�gram - T/P 66.458 N/A 882,530 882,530 --�t � ��°E:fzt �l�.�o � �.�3� �3'� G:�(�� .5�, �-!��C�i3- !l 3 S Trz,�- � (� �-(� (X�C l 3_l� 3 S ,�2i4- /(�.,�,�� ! � �� L`J uJ�C; �z-�fS ��E� /�`> �oy .� ��(,4�� CITY OF BAN�OR, N�.INE SC��ULE OF FIDF�RAL AAID STATE F�NCIAL ASSISTANCE FC?R THE YFAR E�IDID JUNE 30, 1994 FF,DERAL PASS-THROiX��l . C�'DA C�ANT�JR NC,&�'IB�2 NC,d�IBIIZ RE�'E.IPTS DISBURSII�V'lS FIDF,RAL FINANCIAL ASSI,S'I'ANCE PASS-THROUGH - Cantinu�d De�rtrraent ,of Health & Hi.nnan Services Lead Fbisoning Prevention 93.197 BH 93-45 26,000 26,000 Bangor Quldren's Dental Clinic 13.994 DH 93-03 16,000 16,000 SID/ Clinical & idemiologic Services 13.977 BH 93-14 109,811 60,623 STD� Clini.cal & E�pic�i.ologic Services 13.977 BH 93-58 48,450 46,535 • �izatian 13.268 BH 92-30 25,393 22,825 Irrmunization I3.268 BH 93-15 23,958 23,75I Irrmimization 13.268 �FI 93-44 40,580 � 48, 759 Departrraent of Educatian Adult Basic Fducatian 84.002 013-05A-3519-09 30,391 32, 799 E.S.E.A. Chapter' I 84.010 013-05A-2789-13 296,298 689, 719 � Loca1 �ititl�►�nt 84.027 013-05A-2702-12 14,679 161, 792 E.S.E.A. C�apter I - Handicap�d 84.009 OI3-05A-2710-13 5,655 5,460 E.S.E.A. C7�apter' I - Migz'ant 84.O11 013-05A-2708-13 41,875 95,757 E.S.E.A. Chapter II 84.151 015-05A-1675-02 47,374 50,675 Chaptes I - �,'ven Start 84.213 013-05A-2714-13 48,058 88,506 Dwight D. Eis� Act 84.168 013-OSA-1171-48 - 13,999 Druq F_Y'ee Sc1'�ools 84.186 013-05A-2164-18 33,812 42,618 Mc'�n7ey Hc�less 84.196 013-05A-1164-01 16,lI3 23,917 McKiriney Adu1t Hcar�eless 84.192 013-05A-2509-17 19,102 35,768 De�nent of Consexvation SYN�lS National Recreational TYai.ls 20.219 BPR 93-02 - 15,400 Ur�n Mass T�ansportatian Assistance 20.507 7,� d�ating ME-90-X06� ��5 5 ZZ�3� 17, 067 �a3�7� ating ME- - 072 .?37, 338' - 2�=�;3�-3- �Q?3�5 pi tal �0-XO� �- 3� '��'- Capi ta1 ME-90�66� S�i 3�-989- � TC7TAL FEDERAL F.II�NCIAL ASSISTANCE 7,3I6,206 7,982,715 3 �� b3i �I.��5'1�� y�S��S' S 9h? X o� ys� y5oy 1 yGa( i, y�a �/��3 � 3�� y 33 9 �33 g xa3� � �tbZ 5, ��Z I z 9�/ �v� 739s� 73�" /3� /3/�7 CITY OF BAI�'QR, N�l.INE SC�lEDULE OF FIDF�I?AL AND STATE FIl�lNCIAL ASSISTANC� FbR THE YFAR II�IDID JUNE 3 0, 1994 F�F,RAL PASS-THROtX�I _ CFDA Q�AN1l�R ' NCIMBER NC.INIBII� RE�EIPTS DISBURSIl►�NT'S STATE OF N�.INE FIl�lNCIAL ASSISTANCE De�rtrn�n t of Hea1 th & Hi.nr�an Servi ces � Public Health Nurse Support N A BHCH 93-27 84,620 84,620 School Dental Hea1 th /A DH 93-43 3,114 2,741 Depar�nerit of Ehvirr�nm�ental Protection State Revc�lving Loan F�md Prngram _ �0 N/A N/A 486,1I� 486,11� D�e�rtinerit of Ecancgnic & Cc�nrnmity Development Jc�bs Bond Project - Aiz�ort N/A GTSS931025 178,302 110,216 Me Business Ehterprise GTSS931026 169,585 - Public Works GTSS931939 145,564 102,084 L��rt�erit of TYansportatian Air�rt �.rov�nent Plan . 3-23-0 05-09 3,529 3-23-0005-12 3,788 4,018 3-23-0005-13 12, 085 927 3-23-0005-15 24,858 32,631 3-23-0005-16 51,264 42,196 Urh�n Mass Transportation Assistance N/A _ ��CaO•� ��ttsng 7��p.Q3 -�';-''_� �SS - ` ing 6381.05 .3�/,./�c3 3-4-3�-9 — TCyI'AL STATE OF N�IlVE FINANCIAL ASSISTANCE 1,267,338 997,194 7YyTAL FEDER�lL AI�ID STATE F.IIVANCIAL ASSISTANC:� $ 8,583,544 $ 8,979,909 1 4 CITY OF BANGOR, MAINE NOTES TO THE SCHEDULE OF FEDERAL AND STATE FINANCIAL ASSISTANCE FOR THE YEAR ENDED JUNE 30, 1994 Basis of Presentation , Receipts and disbursements presented in the Schedule of Federal and State Financial Assistance are taken directly from the books and records of the City, with the net change in receivables being removed to convert the statements to cash basis. Ma-Lor Federal Programs A major federal financial assistance program, in accordance with the Single Audit Act of 1984 as it relates to the City for the year ended June 30, I994, is defined as any program for which total disbursements of federal financial assistance are the larger of $300, 000 or 30 of total federal financial assistance disbursements. CFDA Source: Catalogue of Federal Domestice Assistance. 5 CITY OF BANC'�QR, NlAINE SC.F�ULE OF AGREET1aV'l OPERATIQNS F�1R THE YE'AR ETIDID JUNE 30, 1994 Wcgn�en, Infant & Qv:ldren Administrative Food I�e�r'trnent DHS DHS Agre�r�ent N�m�ber WIC 02-93 WIC 02-93 Activity Aqre�r�ent Period 1/1/93 - 9/30/93 1/1/93 - 9/30/93 Total RE'lTIIVUE State Agreement $ 87,965 S 661,864 S 749,829 Total Rev�nue 87,965 661,864 749,829 E�E�IDITUR�S Personnel 69,776 - 69,776 Equi�nent 1,159 - 1,159 A11 Othe.r' 17,l I3 66I,864 678,977 Total �Cpenditures 88,048 661,864 749,912 SURPLUS(DEF'ICIT) $ 83 $ - $ 83 6 CITY OF BA1�K''�QR, NlAINE AGREII��VT OPF,f?ATIC�TS/C05T DETIl?N�TION REF�?12T FC?R THE YF�R II�IDID JUNE 30, 1994 De�rt�nt DHS Agreenent Ni.nnber GdIC 02-93 (Ac�ni.n) Agr�nent Period 1/1/93 - 9/30/93 Agre�r��t Airbtuit $ 233,640 Agre�rcent Arrrot.mt Prnrated to Audited Period $ 77,880 Part I. Agreernent Totals REVEIVUE F�F,�1SE BALANCE 1. Per' Agency Ledger $ 87,965 $ 88, 048 $ (83) 2. Adj ustrnents - - - 3. Per Schedule of Agre�nent Operations 87,965 88,048 (83) Part II. Agreer�lt Adjus�nents: Flinunations DESCRIPTION REVIlVUE E�ETTSE BALANC� 4. Reversal of FY 93 accruals 102,778 - 102,778 5. Fy 94 acc2val. (5,334) - (5,334) 6. 7. 8. 9. I0. I1. 12. 13. Total Adjustrnents 97,444 - 97,444 I4. ZC7I'ALS AVAII�IBLE FC?R COST SI�RII� 185,409 88, 048 97,361 Part III. Agreem�nt Cost Sharing o OF TC)TAL AVAILABLE ALL(X'ATED FU1�IDI1� SOURC� AVAILABLE F?EVENUE REVENUE F.I�ETTSE BALANCE 15. i�IC 02-93 100.000 185,409 88,048 97,361 16. 17. 18. Totals 100.000 185,409 88,048 97,361 Part N. Agre�r�ent Stvb Period Adjustrr�ent RF;VEIVUE F�IIUS� BAL�ANC� 19. Agreenent - Total 235,649 240,983 (5,334) 20. Agreem��t - Intial Stub 50,240 152,935 (102,695) 21. Agreen��t - Ctirz'ent Year 185,409 88,048 97,36I Part V. Agreer�nt SFA Cuzrent Year Distributian . TY71"AZ� CUR.RF,�17' CCIIRREf�TT1' CURRIIV'l SOURCE OF AGR�VT a OF TC71'AL YFAR YFAR YE'AR FU1�IDS ' RE'VE(VlJE REVIIVCTE F!EVIIWE E7�PE�TSE BAI.�lNGE 22. Federal 233,640 100.000 185,409 88,048 97,361 23. State 24. Totals S 233,640 100.000 S 185,409 S 88,048 S 97,361 7 CITY OF BAI�,rG'OR, NI�.INE AQZ�PT OPEIZATIC�TS/C05T DETIIZN�TION RF�RT Ft7R THE YFAR F,�IDID JUNE 3 0, I994 De�rtrnerit DHS Agreem�nt N�.m�r . WIC 02-93 (Fcx�d) Agre�n�lt Period 1/1/93 - 9/30/93 Agz'eenent Amot�lt $ 1,252,876 Agreer��t Amo�t Pr�rated to Audited Period $ 417,625 Part I. Agreelnent Totals REVIlVUE E�ETTSE HAL,ANC� 1. PPs Agency Ledgex $ 661,864 $ 661,864 $ - 2. Adj ustrnents - - - - 3. Per Schedule of Agreenent Operations 661,864 661,864 - Part II. Agre�rtent Adjustrnents: Elimination5 DESC�Z.IPT'ION REVE�IUE F�ETISE RAT_ANCE 4. 5. 6. 7 8. 9. 10. 11. 12. 13. Total Adjustrnents - - - 14. Tr7l'ALS AVAII�BLE F�?R COST SH�ZIl� 661,864 661,864 - Part III. Agz'ee�nent Cost Shar'ing o OF TCyTTAL, AVAIZI�BLE AL,L�CX.'ATID FUNDII� SOURCE AVAIZABLE REVIIVCTE REVIIVUE F�ETISE SALANCE 15. WIC 02-93 100.000 661,864 661,864 - 16. 17. 18. Totals 100.000 661,864 661,864 - Part IV. Agre�r�lt Stub Period Adjustrt�ent REVENUE F�II�TSE BA.LI�NCE 19. Agre�r�lt - Tota1 I,242,367 1,242,367 - 20. Agre�nent - Intial Stub 580,503 580,503 - � 21. Agreeittent - Cuzz'ent Year 661,864 661,864 - Part V. Agr�nent SFA Ctzrr�t Year Distribution 1Yy1'AL G'URRE�lI' CUR.RF�II' L'URRE(VI' SOURC,�' �F AG�Z��Tl' o OF TbTAL YEAR YF�AR YEAR FUAIDS REVIIV[IE REVIIV[IE F'EVIIVUE F�EIVSE BAL�INCE 22. Federal 1,252,876 100.000 661,864 661,864 - 23. State 24. Totals 51,252,876 100.000 S 661,864 S 661,864 S - 8 CITY OF BA1�'QR, N�IlVE SC'.��ULE OF AQZEQ�PT OPE�?ATIQNS F�?R THE YE'AR ETIDID JUNE 30, 1994 Wc�rnen, Infant & Quldren Ac�ninistrative Food Departrnent DHS DHS Agreer�ent Ntanber WIC 02-94 T�IC 02-94 Activity Apre�nent Period 10/1/93 - 9/30/94 10/1/93 - 9/30/94 Total REVELVUE State Agreen�nt $ 228,261 $ 1,215,777 S 1,444,038 Total Revenue 228,261 I,215,777 1,444,038 F�IIVDITCJRES Personnel 206,274 - 206,274 EquiXmetlt 917 - 917 AlI Other 22,387 1,215,777 I,238,164 Total F�enditures 229,578 1,215, 777 1,445,355 SURPLUS(DEF'ICIT) $ (1,317) $ - $ (I,317) 9 CITY OF BA1�K',QR, NI�f.I1�TE AQZEEl��TT OPERATIQNS/C05T DET�ZN�lTIQN REI�?RT F�?R THE YFAR ETIDID JUlVE 30, 1994 De�rtrtlent DHS Agr'eement Nt,unber WIC 02-94 (AC�1tin) Aqre�r�ent Period IO/I/93 - 9/30/94 Agreernent Artbtmt $ 331,743 Agre�lt Arr�o�t Prorated to Audited Period $ 248,807 Part I. Agreerrtent Totals F<'EVIIWE F�F,�TS'E BALANCE 1. Per Agency Ledger $ 228,261 $ 229,578 $ (1,317) 2. Adjustrnents - - - 3. Per Schedule of Agre�r�ent Operatians 228,261 229,578 (1,3I7) Part II. Agre�nent Adjustrr�its: Fliminatians DESCRIPTIQN h'EVIlV(IE F�ETTSE BALANCE 4. WIC 02-94 receivable @ 6/30/94 (49,231) - (49,23I) 5. 6. 7. 8. 9. 10. 11. 12. I3. Total Adjustrnents (49,231) - (49,231) 14. �TALS AVAIZABLE F�.?R C05T S�RIl� 179, 030 229,578 (50,548) Part III. Agreernent Cost Sharing a OF 21�TAL AVAILABLE ALL(X'ATID FUl�IDI1� SOIJRCE AUAIL�lBLE REVIIVCJE REVE'NUE EXPEEl�11SE BALANC� I5. WIC 02-94 100.000 179,030 229,578 (50,548) 16. 17. 18. Totals 100.000 179,030 229,578 (50,548) Part IV. Agre��t Stub Period Adjustrnent REVII�IUE F.�PF�TSE BALANC� 19. AgreemP�lt - Total � - - - 20. Agre�rit - Intial Stub Z79,030 229,578 (50,548) 21. Agreenent - Current Year 179,030 229,578 (50,548) Part V. Agre�'nent SFA Ctzrrent Year Distri.butian 1171'AL CURRIIVT CURRFF,LVVI' CURRF,fVI' S�IRCE dF AGRF��Tl o OF TC)TAL YE'AR YFAR YFAR F'CI1�IDS REVIIVUE REVIIVUE I'EVENUE F,XPETTSE BALANCE 22. Fec�es�.I 331,743 I00.000 179,030 229,578 (50,548) 23. State 24. Totals S 331,743 100.000 S 179,030 S 229,578 S (50,548) IO CITY OF BA1�'QR, N�INE AQZ�V'l OPERATIQNS/COST DETF�RN�TIQN REFC?RT FbR THE YFAR EEL�IIDID JU1VE 30, 1994 De�r'trt�ent DHS . Agr'e�r�ent Ntm�hes WIC 02-94 (Food) Agreen��t Period 10/1/93 - 9/30/94 Agr'ee�nt Arrbtmt $ 1,940,386 Agre�nent Am�tmt Firorated to Audited Period $ 1,455,290 Part I. Agr'e�rtent Totals REVE�VlJE EXPENSE BA.ZANCE 1. Pes AgenCy Ledger $ 1,215,777 ,$ 1,215,777 $ - 2. Adj ustrnents - - - 3. Per Schedule of Agre�ent Operations 1,215,777 1,215,777 - Part II. Agreernent Adjustinents: Fliminations DESCRIPTIQN REVFNUE F.7�ENSE BALANCE 4. 5. 6. 7. 8. 9. 10. I1. 12. 13. Total Adjustinents - - - 14. TC71'ALS AUAIL�BLE FC,?R C05'T ST�ARII�G 1,215,7.77 1,215,777 - Part III. Agreenent Cost Sha.ring a OF Tt7TAL AUAILABLE AI�LCX'ATID FCINDIII� SOURCE AUAILABLE REVIlV[IE REVENUE ExPENSE BALANCE 15. WIC 02-94 100.000 1,215,777 1,215,777 - 16. 17. 18. Totals 100.000 1,215,777 1,215,777 - Part IV. Agreen�ent Stub Period Adjustrnent REf1F�VUE EI�PII�TSE BALANC� 19. Aqre�n�nt - Total - - - 20. Agre�n�ent - Intial Stub 1,215,777 1,215,777 - 21. Agreenent - Cttzrerlt Year 1,215,777 1,215,777 - Part V. Agre�nent SFA Ctlz'rent Year Distri.bution 1171'AL CURRII�PI' C'URRIIVrl' CURRFN'T SOURCE OF AQZ�l o OF TL7TAL YEAR YE�R YF�R FU1�7S REVIIVUE REVIIVUE REVIIVUE IIfPF.AlSE BA.L�NC� 22. Fede..r'aI 1,940,386 100.000 1,215,777 1,2I5,777 - 23. State 24. Totals 51,940,386 100.000 S 1,215,777 $ 1,215,777 $ - I1 CITY OF BAl�'OR, MAIIVE SC��ULE OF AQ2F�MELLV'T OPERATIQNS Ft?R THE YFAR F�IDID JiJNE 30, 1994 Lead Fbsioning Public Health Sr.hool I7�ental . Prevention Dental Clinic Nurse Suppc�rt Hea.Ith Depar'trnent DHS DHS DHS DHS Agreelne.nt Ntmiber BH 93-45 DH 93-03 SHC�I 93-27 DH 93-43 Agre�ent Period 7/1/93 - 6/30/94 7/1/93 - 6/30/94 7/1/93 - 6/30/95 7/1/93 - 6/30/94 REVENUE Fees $' - $ 18,552 $ 13,594 $ - Me+ciicaid - 56,172 29,948 - State Agreement 26,000 16, 000 102,162 3,114 Total Revenue 26,000 90,724 145,704 3,114 F�II�IDITURES Personrlel 21,431 117,829 181,784 - ��t�t1t 113 3,132 5,533 AI1 �ther 5,974 26,396 19,344 2,741 Total �lditures 27,518 147,357 206,661 2,741 SURPLUS(DEFICIT) $ (1,518) $ (56,633) $ (60,957) $ 373 12 CITY OF BAI�'�QR, N�INE AGR�V'T OPERATIQNS/COST DETE�N�TIQN REK?RT Ft�R THE YFAR ETIDID JUNE 30, 1994 De�.rtrnen t DHS Agreement Ntm�ber BH 93-45 Agre�nerit Period 7/1/93 - 6/30/94 Agreern��t Artbtmt $ 26,000 Agreement Am�tmt Prnrated to Audited Period $ 26,000 Part I. Agr'eemet�t Totals F?E'VF�(V[JE F.XPETTSE BALANCE 1. Per Agency Ledger $ 26, 000 $ 27,518 $ (1,51S) 2. Adjustrnents - - - 3. Per Schedule of Agree�nent Operations 26, 000 27,518 (1,518) Part II. Agreement Adjustrrtents: Flimirlations DESQ?IPTION REVIIWE EXPEEl�TTS'E BALANC�' 4. Carry Forward fizzm BH 92-31 6,866 - 6,866 5. 6. 7. S. 9. 10. I1. 12. 13. Total Adjustrraents 6,866 - 6,866 14. Tt7I'ALS AVAIL�BLE Ft�R COS7' S�RII� 32,866 - 5,348 Part III. Agz'e�r�ent Cost Sharing o OF n7I'AL AVAII�ABLE ALLCX'_ATID FUNDIIl� SOURCE AUAILABLE h'E'VENUE REVIIVUE F�ETTSE BALANC� 15. Agree. BH 93-45 79.109 26,000 26,000 - 16. Agree. BH 92-31 20.891 6,866 1,518 5,348 17. 18. Totals 100.000 32,866 27,518 5,348 Part N. Agreer�nt Stub Period Adjustir�nt RE(TIIVUE E�EE(�TTS"E BA.LAI�TC'E 19. AgrePment - Total 26,000 26,000 - 20. Agre�r�ent - Intial Stub - - - 21. Agreenent - Current Year 26,000 26,000 - Part V. Agre�r�7t SFA Ct.rz�rent Year Distribution TY71'AL C'URR.ENT CCIRRFL�TI' CURRII�T SOURCE OF AQ2�1T o OF �'1�lL YFAR YFAR YF�1R FUI�IDS � REVEIV(JE REVIIVCTE I'EVEN[IE F�F,�TSE BAIANC� 22. Federal 26,000 100.00 26,000 26,000 - 23. State 24. Totals S 26,000 100.00 S 26,000 S 26,000 S - 13 � CITY OF BA�, N�INE AGR�VT OPERATIC�TS/CbST DEI�N�TIQN RE�)RT FC?R THE YEAR ETIDID JCINE 30, 1994 De�rtment DHS Agreen�t Ntnnbe,r DH 93-03 Agre�nent Period 7/1/93 - 6/30/94 Agre�r�nt Airpimt $ 16,000 Agre�n�lt Amoi.mt Prnrated to Audited Period $ 16,000 Part I. Agre�nPnt Totals REVE��IUE F�ENSE EAZANCE 1. Per AgenCy Ledger $ 90,724 $ 147,357 $ (56,633) 2. Adj us trnents - - - 3. Per Schedul.e of Agreenent Operatians 90,724 147,357 (56,633) Part II. Agre�►�nt Adjusi�nents: Elirrunations DFSCRIPTIQN REVENUE E7s�II�TSE BALANCE 4. City revenue 72,OOI - 72,001 5. Ac�nin - salary & fringes - I5,368 (15,368) 6. 7. 8. 9. 10. lI. 12. 13. Total Adjustrnents 72, 001 15,368 56,633 14. TC7I'ALS AVAILABLE F�?R COST SFgIRIl� 162,725 162,725 - Part III. Aqreern�lt Cost Sharing o OF Tt7TAL AVAIL�BLE ALLCX'ATID FTJNDIl� SOURCE AUAIZABLE R.EVIIVUE �?EVF�WE F�IIUSE BAZANCE 15. Agree. DH 93-03 9.833 16,000 Z6,000 - 16. A71 other 90.167 146,725 146,725 - 17. 18. Totals 100.000 162,725 162,725 - Part N. Agre�nPnt Stub Period Adjustrr�er�t REf7E�lUE E�PF,�TSE BALANCE 19. Agre�n�nt - Tota1 16,000 16,000 - 20. Agreen�nt - Intial Stub - - - 21. Agreanent - C�.�rrent Year 16,000 16,000 - Part V. Agre�n�ent SFA Current Year Distributian T�T'AL CURRIIVT C�1RREl�f1' CURRF�f1' SOURCE OF AGREEn'lIIV'l % OF Tr7TTAZ, YFAR YF�R YFAR F(JI�IDS ' REVIIVCIE I�'EVFNCTE REVIIVUE F.�ETISE BALANCE 22. Federal 16,000 100.00 16, 000 16,000 - 23. State 24. Totals S 16,000 100.00 S 16,000 S 16,000 $ - 14 CITY OF BAI�'OR, NF�.INE AGREFN�VT OPEf?ATICB�TS/C05T DETEEZN�TIQN REIX?RT FC?R THE YF�R ETIDID JIINE 30; 1994 De�rtrnent DHS Agre�nent N�m�tber BHC�I 93-27 Agreerr�lt Period 7/1/93- 6/30/95 Agz'eerient Arr��1t $ I60,178 Agreer��t Airbtmt Pzrorated to Audited Period $ 80,089 Part I. Agz'e�nt Totals F?E�IENUE F�F,�TSE BALANCE 1. Per' Agency Ledges $ 145, 704 $ 206,661 $ (60,957) 2. Adjustrnents - - - � 3. Per Schedule of AgreenPnt Operations I45,704 206,661 (60,957) Part II. Agreenent Adjustm�7ts: Fliminations DESCRIPTION RFVIIWE E7�ENSE BAI�NCE 4. Agre�n�lt EHCH 91-21 (17,542) - . (I7,542) 5. A�rbimts related to other activities (41,372) (43,551) . 2,179 6. Ci ty revenue 76,320 76,320 7. 8. 9. 10. 11. 12. 13. Tota1 Adjustrr�rits 17,406 (43,551) 60,957 14. TC71'A.LS AUAILI�BLE F�?R C05�1' SF�RIIV� 163,110 163,110 - Part III. Agrear�zt Cost Sharing o OF Tt7I�1L AVAI7�BLE ALL�CX_'ATID FUI�IDII� SOURCE AUAILABLE F:EVIIWE R.EVIlVUE E1�ETTSE BALANCE I5. Agz'ee. BHCH 93-27 51.879 84,620 84,620 - 16. AI1 other 48.121 78,490 78,490 - 17. 18. Totals 100.000 163,110 163,110 - Part IV. Agreenent Stub Period Adjustrr�nt REVIIVUE F.�F,�TS'E BALANCE 19. Agre�n�nt - Total 20. Agre�rient - Intial Stub 84,620 84,620 - 21. Ayr'e�t�nt - Curr'ent Year 84,620 84,620 - Part V. Agre�nent SFA Current Year DistributiCu2 Tt�7'AL C�JRRFI�fl CTJRRIIV'l CURRF�IV'I' SOURCE OF AC�EII�TTT % OF Tl7TAL YFAR YF�R YFAR FU1�IDS ' REVIIVUE REVFNUE REVENUE F�ETTSE F3ALANC,E 22. Federal 23. State 160,178 I00.000 84,620 84,620 - 24. Totals S 160,178 100.000 S 84,620 S 84,620 S - 15 CITY OF BA1�'QR, N�INE AQ2EEI�V'l OPERATIC�lS/COST DEI�3?N�TATIQN REZX)RT F�?R THE YFAR EAIDID JIINE 3 0, 1994 L�e�rtrrtent DHS Agr'e�'tent Ntmiber DH 93-43 Agre�r�ent Period . 7/I/93- 6/30/94 Agr'eeme2lt Art�tnit $ 3,114 Agre�nent Am�tmt Firorated to Audited Period $ 3,114 Part I. Agre�n�nt Total5 RE'VIIVCTE E7�F,�ISE BALANCE 1. Per Agency Ledger $ 3,114 $ 2,741 $ 373 2. Adjustrnents - - - 3.. Per Schedule of Agree�n�nt Operatians 3,114 2,741 373 Pc�z`t II. Aqr'ePlt1e11t Adjustrt1e12ts: F1�minat1pl�S DESC�ZIPTION REVIIWE F,7�F�TSE BAI�lNC� 4. 5. 6. 7. 8. 9. 10. II. 12. 13. Total Adjustrnents - - - I4. 7l�'I'ALS AUAILABLE FC?R COST SI�1RII� 3,114 2,741 373 Part III. Agreement Cost Sharing % OF Tt7I'AL AUAIL�BLE ALLCX'ATID FUI�II�Il� SOURCE AUAIL�lBLE F?EVIIWE REVIIVUE F�ETISE BALANCE 15. DH 93-43 I00.000 3,114 2,741 373 16. 17. 18. Totals 100.000 3,I14 2,741 373 Part IV. Agreenent Stub Period Adjustlnent RE[7IlVf7E E�E��ISE RAL�INC� 19. Agz'eenent - Total 3,114 2,741 373 20. Agre�n�lt - Intial Stub 21. Agr'e�Ttent - C�1rz'ent Year 3,114 2,741 373 Part V. AgreenPnt SFA Current Year Distributian 11�1'AL CURRF,ATT CURRF��TT C'URRF�VT SOURC� OF AQZ�T % OF ZI�TAL YFAR YF'AR YEAR FU1�Il�S � REVIIV(IE h!EVIIV(IE REVFVF,IWWE EXPII�TSE BAI�K�' 22. Federal 23. State 3,114 100.000 3,114 2,741 373 24. Totals S 3,II4 100.000 S 3,II4 S 2,741 $ 373 I6 CITY OF BAl�'�QR, 1�.INE SC��'DULE OF AC�ZEEN�TT OPF�ATIONS Ft�R THE YFAR ETIDID JUNE 30, 1994 SID/HIV Clinical & Epideniologic Services De�rtrr�lt DHS DHS Agreern�ent N�m�ber BH 93-14 BH 93-58 Aqreem�lt Period 1/1/93 - 12/31/93 1/1/94 - 12/31/94 REVIIVUE Fees $ 12,490 $ 6,630 State Agreement 109 811 48,450 Total Revenue 122,301 55, 080 EXPF,�IDITURES Personnel 38,496 34,148 Equiptn�nt 6,871 - All Other I8,265 18, 755 Tota1 �lditures 63,632 52,903 SURPLUS(DEF'ICIT) $ 58,669 $ 2,177 17 CITY OF RA1�'QR, N�l.INE AGRF�IIIV'T OPERATIQNS/COST DETE�ZN�TIQN REKIRT FY1R Tf�' YFAR E�IDID JUNE 30, 1994 De�rtrnent DHS Agre�nent N�m�ber BH 93-14 Agre�nent Period - 1/1/93 - 12/31/93 Ayr'e�netlt Arnotmt $ 109,81I Agre�r�ent Amot.mt Prr�rated to Audited Period $ 54,906 Part I. Agre�tlent Totals �'.FsVENUE EXPIIVSE BAI�lNCE 1. Per Agency Ledger $ 122,301 $ 77,987 $ 44,314 2. Adjustrn�nts - Ihx�llo�able - (14,355) (14,355) 3. Per Schedule of Agre��ent Operatians 122,301 63,632 58,669 Part II. Agz'eerr�llt Adjustrn�nts: F1�minatiarls DESQZIPTIQN REVFNUE F�ETTSE BAL�NCE 4. Non HIV related itens (7,039) - (7,039) 5. 6. 7. 8. 9. 10. I1. 12. 13. Total Adjustrr�nts (7,039) - (7,039) 14. 7�'I'ALS AUAILABLE FC1R C05T S�RIl� 115,262 63,632 51,630 Part III. Agre�r�ent Co5t Shar'ing % OF Tt7TAL AUATL�IBLE ALLCX'ATID b'CINDIl� SOURCE AVATI�BLE F?EVF�IUE F?EVIIWE F�IIUSE BALANCE 15. Agree. BH 93-14 95.271 109,811 60,623 49,188 16. A11 other 4.729 5,451 3,009 2,442 17. 18. Totals 100.000 115,262 63,632 51,630 Part IV. Agre�nent Stub Period Adjustrru�t REVF�IUE �II�TSE BAZ�INC� 19. Agre�nent - Total 109,811 104,781 5,030 20. Agre�nent - Intial Stub - 44,158 (44,158) 21. Agr'e�1t - Cut7'ent Year I09,811 60,623 49,188 Part V. Agre�nent SFA G'urrent Year Distribution TC7I'AL G'fJRRFdV'VT' C(JRRII�17' CCIRRII�ll S�JRC� OF AC�t�VT o OF �'1�lL YFAR YFAR YF�R FUl�IDS • REVF�V[IE I'EVIIVUE I'.EVENUE F�F�lSE BAL�NCE 22. Federal 109,811 100.000 I09,811 60,623 49,I88 23. State 24. Totals S 109,811 100.000 S 109,811 S 60,623 S 49,188 18 � CITY OF BAI�K'�QR, NI�.INE AQZ�V'l OPF,RATIC�TS/C1�5'T DETF.RNII��TIUN REFqRT F�?R THE YFAR II�IDID JUNE 3 0, 1994 L�e�rtrt�nt DHS Agreenent Ntm�ber BH 93-58 Agreenerit Period - 1/I/94 - 12/31/94 , Agreet�ent Atr�otmt $ 96,900 Agreer�zt Amotmt Pirorated to Audited Period $ 48,450 Part I. Agreen�nt Totals REVIIWE E�FNSE BALANCE 1. Per AgPncy Ledger $ 55,080 $ 52,903 $ 2,177 2. Adjvstrr�ents - - - 3. Per Schedule of Agree�nent Operations 55,080 52,903 2,177 Part II. Agre�r�lt Adjustrnent5: Elimu�ations DESCRIPTIQN REVF�VUE F.XPII�ISE BAZ�NCE 4. 5. 6. � 7. 8. 9. 10. 11. 12. 13. Total Adjustrnents - - - 14. T�7I'AI,S AVAII�BLE �?R C05'T SI�R1Z� 55,O80 52,903 2,177 Part III. Agr'e�nent Cost Sharing a OF TC71'AL AUAILABLE ALL,CX'ATID FUNDIl� SOURCE AVAIL�BLE REVF�IUE F:EVFINCJE F.I�IIVSE BAL�INCE 15. Agree. # 93-58 87.963 48,450 46,535 1,915 16. A11 other 12.037 6,630 6,368 262 17. 18. Totals 100.000 55,080 52,903 2,177 Part IV. Agre�r��t Stub Period Adjustrr�nt � REUIIVUE �II�TSE BALANCE 19. Agreerient - Total 20. Agreement - Intial Stub 48,450 46,535 1,915 21. Agreen�nt - Curr'ent Year 48,450 46,535 1,915 Part V. Agre�tTent SFA Ct�rrent Year Distribution 71�7'AL C'URRIIVI' C�IRREf�l' C'URREIV'l SOURCE OF AC�ZEET�'1' % OF Tt71�iL YFAR YFAR YFAR FUl�II�S ' REVIIVUE REVENfJE REVIIV[JE F,�ETTSE BALANCE 22. Feder'aI 96,900 100.000 48,450 46,535 1,915 23. State 24. Totals S 96,900 100.000 S 48,450 S 46,535 S 1,915 19 CITY OF BAAK'�QR, N�.INE SC�DULE OF AC�4��P1' OPF�RATIQNS FL�R THE YE�FZ ETIDID JUNE 30, 1994 Irrm�.u�ization Frogz-am L��rtrnent DHS DHS DHS Agre�nent NLunber EH 92-30 BH 93-15 BH 93-44 Ac�rean�ent Period 11/1/92 - 10/31/93 Z/1/93 - 12/31/93 11/1/93-9/30/94 REVFIVCTE State Agre�n�nt $ 25,393 $ 23,958 $ 40,580 Fees - - 902 Tota1 Revenue 25,393 23,958 41,482 E'��F�IDITURES _ Personnel 13,694 18,814 44,132 Equignent 4,499 - - AIl Other 4,632 5, 050 8,823 Total ��ditures 22,825 23,864 52,955 S'URPLUS(DE�'ICIT) $ 2,568 $ 94 $ (11,473) 20 CITY OF BAAK'-,OR, N�INE AGRE��Fl OPERATIC�TS/C05T DETERN�TION REFbRT FL�R THE YFAR F�IDID JUNE 3 0, 1994 De�r'trr,�rit DHS Agre�r�ent N�nnbes BH 92-30 Agre�n��t Period - 11/1/92- 10/3I/93 Agre�t�lt Artbtmt $ 50,786 Agreer�ent Am�tmt Prorated to Audited Period $ 16,929 Part I. Agre�rrent Totals I'.EVENUE F�ENSE BALANCE 1. Per Agency Ledger $ 25,393 $ 22,825 $ 2,568 2. Adjustsnents - Misposting - - - 3. Per Schedule of Agreerient Operations 25,393 22,825 2,568 Part II. Agre�elrient Adjustrnents: Elirninations DESCRIPTIQN REVIIV[IE F�ETTSE BAZ�INCE 4. 5. 6. . 7. 8. 9. 10. 11. 12. 13. Total Adjus�ts - - - 14. Tt7I'ALS AVAILABLE FC?R COST S�R.II� 25,393 22,825 2,568 Part III. Agrec�nPnt Cost Sharing a OF 11�TAL AVAIL�BLE ALLCX'ATED FIJl�II7Il� SOURCE AUAILABLE REVIIVUE R.EfTENCTE EXPEE'�TTSE BAL�NCE 15. Agree. BH 92-30 100.000 25,393 22,825 2,568 16. 17. 18. Totals 100.000 25,393 22,825 2,568 Part IV. Agre�n�lt Stub Period AdjustrnPnt REVIIWE FI�PEEI�TTSE BALANC"E 19. Agree�n�ent - Total 50,786 37,730 13,056 20. Agreen�nt - Intial Stub 25,393 14,905 10,488 21. Agre�eti�nt - C�,irrent Year 25,393 22,825 2,568 Part V. Agreenent SF'A Curr'ent Year Distri.bution TbT'AL CURR.E�PI' CTIRREl�1l CCIRRIl�TT SOURCE OF AGRE��1'' o OF TC7TAL YFAR YFAR YF�R FUl�Il7S ' REVENUE REVF,IVUE REVEN[JE F�E��1SE BAL� 22. Federal 50,786 100.000 25,393 22,825 2,568 23. State 24. Totals S 50,786 100.000 S 25,393 S 22,825 S 2,568 21 CITY OF BA�, NF�.ZNE AGR�T OPE�'ATIC�TS/C05T DETERN�TIQN REK�RT F�?R THE YEAR F�IDID JUNE 30, 1994 De�rtrr�erit DHS Agree��tent N�r EH 93-15 Agre�nent Period _ 1/1/93 - 12/31/93 Agreement An�tult $ 47,915 Agreenent Arr�tmt Fivrated to Audited Period $ 23,958 � Part I. Agre�r�ent Totals REVIIVCTE �II�TSE BAI�lNCE 1. Per Agency Ledges $ 23,958 $ 23,864 $ 94 2. Adjustrnerits - - - 3. Per Schedule of Agre�nent Operations 23,958 23,864 94 Par't II. Agreen�nt Adjustrnents: Flirrur�ations DESC�TPTION REVENUE F,�ETTSE BALANC� 4. FY 93 difference - (185) I85 5. FY 94 difference - 72 (72) 6. 7. 8. ,9. 10. 11. . 12. 13. Total Adjustrnents - (113) 113 14. TC71'A.LS AVAIL�BLE FI�R C05T S�RIl� 23,958 23,751 207 Part III. Agre��t Cost S7�aring o OF n7lAL AVAIZABLE ALLCX'ATID FU1�IDI1� SOURCE AUAILzdBLE REVIlVUE REVIIWE E7�E�TSE RA.LANCE 15. Agree BH 93-15 100.000 23,958 23, 751 207 16. 17. 18. Totals 100.000 23,958 23,751 207 Part IV. Agree�rtent Stub Period Adjustrr�ent I'EVIIVUE F�F�7SE BAL�INC�' 19. Agreement - Total 47,915 47,905 10 20. Agree.�lt - Intial Stub 23,957 24,154 (197) 21. Aqz'eement - Ctzrr'ent Year 23,958 23,751 207 Part V. Agreenerit SFA C'�rrent Year Distribution 2177'AL C�TJRRE��1' CURRII�TI' CURRF�IV'I' SOURCE OF AQ2EFN�3V'I' o OF ZC7I�L YFAR YE�R YEAR FUl�IDS • REVIIVUE REVIIVUE REVIIVUE F�ENSE BAL�NCE 22. Federal 47,915 100.000 23,958 23,751 207 23. State 24. Totals $ 47,915 100.000 S 23,958 S 23,751 $ 207 22 Y CITY OF BAl�'OR, N�.IIVE AGREEI�VT OPE�ATICI�IS/COST DETERN�TION REK?RT Ft�R THE YFAFZ ETIDID JUNE 30, 1994 De�rtrt�ent DHS Ayr'eenezlt Ntmiber BH 93-44 Agre��t Period - I1/I/93 - 9/30/94 Agz'eenent Atrot.u'1t � $ 74,398 � Agre��t Amount Prorated to Audited Period $ 54,108 Part I. Agreernent Totals REVENCIE F�PETTSE BALANC�' I. Per Agency Lerlger $ 41,482 $ 52,955 $ (11,473) 2. Adjustrnents - - - 3. Per Schedule of Agreerr�ent Operatians 41,482 52,955 (lI,473) Part II. Agreelrient Adjustrr�nts: Fliminations DF5'CRIPTIQN REVIlVUE F�ETISE RAI.AAK� 4. Canyfozwaz�i BH 92-09 3,294 - 3,294 5. 6. 7. 8. 9. 10. 11. 12. I3. Total Adjust�nents 3,294 - 3,294 14. �TAI�S AVAILABLE FC1R C05T 5�lRIl� 44, 776 52,955 (8,179) Part III. Agreement Cost Sharing o OF Tt�TAL AVAIZI�BLE ALL(X'ATID FUNDII� SOURCE AVAILABLE RF'VIIVUE REfTIIV[IE E1�EE'�T1SE BALANCE I5. Agree. BH 93-44 90.629 40,580 48,759 (8,179) 16. Agree. BH 92-09 7.357 3,294 3,294 - 17. All Other 2.014 902 902 - 18. Tota15 100.000 44, 776 52,955 (8,179) Part N. Agreelnent Stub Period Adjustrt�nt REfJE�VDE E,7�PII�TS"E BA.LAI�ICE 19. Agre�nent - Total 20. Agre�nent - Intial Stub 40,580 48,759 (8,179) 21. Agre�nent - Ctizz'ent Year 40,580 48,759 (8,179) Part V. Agr'e�t�nt SFA Ctirr'ent Year Distri.bution . Tr7I'IAL, CURRF�IT CURRF,�TI' CURRII�TI' SOURCE OF AGR�VT o OF Tt�TAL YFAR YFAR YF�R FUl��S ' REVFNUE REVIIVUE REVF.NUE F,�ENSE BALANC�' 22. Federal 74,398 100.000 40,580 48;759 (8,179) 23. State 24. Totals S 74,398 100.000 S 40,580 S 48,759 S (8,179) 23 , CITY OF BAI�'�QR, NI�IINE SC�lEDULE OF AGRE�ll OPERATICB�TS Ft�R THE YF�R ETIDID JCINE 30, 1994 The Bus De�rtrneri t rIDOT__-� �,3 PIN Niunt�s �-�'�;�-�3�- �--) � �� Grant Ni.nnber �_on_xn�� ME-90-XO'72 ��J�-9U-Xd7S , Aqreelraent Period 7/1/9� - 6/30/9f� ,�r � 7 REfIE�]CIE I�u, �`n�" Bus Fares �/U �.;� 251 096 Advertising /d ��.3 12, 77 ----- Other Local Revenue 7 U/� ��:- 59 Loca1 Subsidy � 'I U�I/ 82 341 State Share - 34 120 Federal Share --- � 3 231 400 Total Revenue GG�� 612,686 � �,�� 9FL�b '� �E�IDITURES y� �jG�� Personnel 453 728 Penions & FYinges �� 668 Ftiel & Oil � _ 49,376 Tires & Tu1�s - 14,901 — -- Other Materials '1� 84 927 Utilities . �D/ 3 167 Insurance 6 090 De�rtrnerit Overhead � �� 204 312 Credits — � i� 204 312 Total E�pendi.tures 7�5��f� 745,857 i ! � OTf� (SOIIRCFS) USES Bangor Subsidy 5b ��3 157 442 Fquipr�ent Replac�nent Reserv�-- '0 10,908 Bad Debt E�erlse '' 1 363 — TotaZ Other Sources � 3 D y� 133 171 i ' STJRPLUS (DE�'ICIT) ' $ - i I 24 CITY OF BANC'�QR, NI�lINE SC��ULE OF AQZ�PT OPF,F?ATIQNS FL7R THE YF'�AR F�IDID J[INE 3 0, 1994 The Bus - Continued Recnnciliatian of Schedule of Agreenent Operations to Schedule of Federal and State Finaz�cial Assistance D�e�rtrn�nt NICX7I' NIDC7l PIN Ntm�ber 6381.05 �£�-8� ��/�(�63 Grant N�r ME-90-X072 ME-90-X065 Aqre�n�nt Period 11/93-6/30/94 7/I/9�-6/30/9��, � J state Share per schedule of Agreernent Operations: $ .�4,-�9 $ ,3�/0�� Receivable @ 6/30/9,�'�f �� S�8 Receivable @ 6/30/9�� ) ��y�av> � State 52aare per Schedule of $ �� J � $ �� Federal and State Financial Assistance , 3 � a v 3.1�7� Federal Share per Schedule of Agree�raent Operations: $ �3�`3�� $ 37-6&�- Receiva,ble @ 6/30/9.� '� a �y 333 s�-s ' Receivable C 6/30/9�?� - (��- 3 �li�S� � Federal Share per Schedule of $ �3 7 �3� s �(�5� FederaZ and State FinanciaZ Assistance , �� 25 BRANTNER THIBODEAU 8L ASSOCIATES Certi�ed 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 Wi th Governmen t Audi tinq Standards , The Honorable Mayor and City Council Ci ty 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, 1994, and have issued our report thereon dated January 6, 1995. 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-I28, "Audits of State and Loca1 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, 1994, 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 accordan ce 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. A1so, projection of any evaluation of the structure to future periods is subj ect 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. � 26 For the purpose of this report, we have classified the significant internal control structure policies and procedures in the following categories: Accoun ting Con trols Cycles of the entity's activity Treasury or financing Revenue/receipts Purchases/disbursements External financial reporting Payroll/personnel Controls used in administering compliance with Iaws and regulations . General controls Specific controls Claims for advancements and reirnbursements Amounts claimed or used for matching General Requirements PolitiCal activity Civil rights Cash .management Allowable costs/cost principles Drug-free Workplace Act Specific Requirements Types of services allowed or not allowed Eligilibilty Reporting Claims for advances and reimbursements 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. Our consideration of the internal control structure would not nesessarily disclose all matters in the internal control structure that might be material weaknesses under standards established by the American Institute of Certified Public Accountants. 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 Iow 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. iJe noted no matters involving the internal control structure and its operation that we consider to be material weaknesses as defined above. However, we noted other matters involving internal control structure and its operation that we have reported to the management of the City of Bangor, Maine in a separate letter dated January 6, I995. 27 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. g-�-.�,�,�--, � � . January 6, 1995 28 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 Auditinq Standards The Honorable Mayor and City Council City of Bangor, Maine We have audited the general purpose financial statements o€ the City of Bangor, Maine as of and for the year ended June 30, 1994, and have issued our report thereon dated January 6, 1995. We conducted our audit in accordance with generaTly accepted auditing standards, 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 Loca1 Governments" and the requirement 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. 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 obj ective 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 alI 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. 29 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 Iimited. �3.�.�.��, �- �l � January 6, 1995 30 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 � Ci ty of Bangor, Maine � We have audited the general purpose financial statements of the City of Bangor, Maine for the year ended June 30, 1994, and have issued our report thereon dated January 6, 1995. 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 January 6, 1995. We conducted our audits in accordance with generally accepted auditing standards; Government Auditin�c Standards, issued by the Comptroller General of the United States; Office of Management and Budget (OMB) Circular A-I28, "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 woul d be material to a major federal financial assistance program. In planning and performing our audits for the year ended June 30, 1994, 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 requiremen ts 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 January 6, 1995. 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 31 absolute , assurance that assets are safeguarded against Ioss 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 Iaws 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: Accounting controls Cycles of entity's activity Treasury or financing Revenue/receipts Purchase/disbursements External financial reporting Payroll/personnel Controls used in administering compliance with Iaws and regulations General controls Specific controls Claims for advancements and reimbursements Amounts claimed or used for matching General Requirements Political activity Civil rights Cash management A1lowable costs/cost principles Drug-free Workplace Act Speci_fic Requirements Type of service allowed or not allowed Eligibility Reporting Claims for advances and reimbursements 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, 1994, the City of Bangor, Maine expended ` 86% of its total federal financial assistance under major federal financial assistance programs. 32 We performed tests of controls, as required by OMB Circular A-128 and MA.AP, 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 requirements 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 iden tified in the accompanying Schedule of Federal/State Financial Assistance. Our procedures were Iess . 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. Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be material weaknesses under standards established by the American Institute of Certified Public Accountants. 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. We noted no matters involving the internal control structure and its operation that we consider to be material weaknesses as defined above. However, we 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 Janaury 6, 1995. 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 Iimited. ��...,.��....� - � � � . January 6, 1995 ' 33 BRANTNER THIBODEAU 8L ASSOCIATES Certified Public Accountants Key Plaza• 23 Water Street Post Of�ce 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 f - I 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, 1994, and have issued our report thereon dated January 6, 1995. 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, 1994 : 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 Su�plement for Single Aud?ts of State and Local Governments. Our procedures were substantially Iess in scope than an audit, the obj ective 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. � . � � � January 6, 1995 34 BRANTNER THIBODEAU 8L ASSOCIATES Certified Public Accountants Key Plaza• 23 Water Street Post Office Box 864 Bangor,ME 04402-0864 (207) 947-3325 Independent Audi tor's Report on Compliance With Specific Requirements Applicable to Major Federal Financial Assistance Programs The Honorable Mayor and City Council . Ci ty of Bangor, Maine We have audited the financial statements of the City of Bangor, Maine as of and for the year ended June 30, 1994, and have issued our report thereon dated January 6, 1995. 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, 1994 . The management of the City of Bangor, Maine is responsible for the City of Bangor, Maine's compliance with 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 Auditinq 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 MA.AP 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 op�nion. 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 consideret3 these instances of noncompliance in forming our opinion on compliance, which is expressed in the following paragraph. ,� 35 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, 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 limited. �3.-,-e.,,,�.,,,�, � -�- � January 6, 1995 � 36 � BRANTNER THIBODEAU �L ASSOCIATES Certi�ed 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 Assistan ce Program Transactions The Honorable Mayor and City Council Ci ty 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, 1994, and have issued our report thereon dated January 6, 1995. 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, 1994 . As required by OMB Circular A-128 and MA.AP, we have performed auditing procedures to test compliance with the requirements 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 inatter of public record and its distribution is not limited. g , �- �4 January 6, 1995 37 � { 1 � � Ci ty of Bangor, Maine SCHEDULE OF SPECIFIC FINDINGS AND QUESTIONED COSTS Year Ended June 30, 1994 QUESTIONED COSTS Proaram Condition: In our test of eligibility to determine that the children served under the Chap ter I program are educationally deprived, we noted two instances where 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 � edcuationally deprived, certain expenditures could prove to be disallowed costs under the program. Recommedation: We recommed 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 I director. � � 38 City of Bangor, Maine STATUS OF PRIOR YEAR REPORTABLE CONDITIONS CONSIDERED TO BE MATERIAL WEAKNESSES Year Ended June 30, 1994 - Condi tion Status Bass Park - State Fair and Harness Racing Resolved 39 Ci ty of Bangor, Maine STATUS OF PRIOR YEAR OTHER REPORTABLE CONDITIONS Year Ended June 30, 1994 Condition Status Accounts Receivable Resolved Taxes Receivable Resolved Sewer Liens Resolved 40 City of Bangor, Maine � STATUS OF PRIOR YF'AR . SPECIFIC FINDINGS AND. QUESTIONED COSTS _ Year Ended June 30, 1994 Finding No. Proqram Findincr/Noncompliance No. Status I Chapter 1 Documentation Unresolved* 2 CDBG Grantee Performance Report Resolved * Item addressed in more detail in Schedule of Specific Findings and � Questioned Costs . 41