1995 CITY OF BANGOR MAI N E
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Auditor's Report On
Supplementary Information
Schedule of
Federal Financial Assistance
June 30, 1995
CONTENTS
Pages
Independent auditor's report on schedu/e of federal/state financial assistance 1
Schedule of federal/state frnancia/assistance 2 - 4
Notes to schedule of�ederal/state financia/assistance 5
Independent auditor's report on schedu/es of agreement operation/cost determination 6
Schedules of agreement operations/cost determination 7- 27
Independent auditor's report on
Internal control sturcture based on an audif of general purpose or basic financial
statements performed in accordance with Government Auditing Standards 28- 29
Compliance based on an audit of general purpose or basic financial statements
performed in accordance with Government Auditing Standards 30
Interna!control structure used in administering federal financia/assistance
programs 31 - 33
Compliance with the general requiremenfs applicable to major federal assistance
programs 34
Compliance with specific requirements applicable to major federal assistance
. programs 35- 36
, Compliance with specific requirements applicable to nonmajor federal
assistance programs 37
Schedule of specific findings and questioned costs 38
Status of prior year specific findings and questioned costs - 39
i ' � ' : • � � • � • '
Certified Public Accountants
Key Plaza• 23 Water Street
Post Office Box 864
Bangor, ME 04402-0864
(207) 947-3325
Independent Auditor's 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, 1995, and have issued our report thereon dated March 22, 1996. These
general purpose financial statements are the responsibility of the City of Bangor, Maine
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, 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. 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 conducted 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 22, 1996
1
CITY OF BANGOR,MA/NE
SCHEDULE OF FEDERAL AND STATE FINANCIAL ASSISTANCE
FOR THE YEAR ENDED JUNE 30, 1995
PASS-
FEDERAL THROUGH
CFOA GRANTOR D/SBURSE-
FEDERAL F/NANCIAL ASSISTANCE NUMBER NUMBER RECEIPTS MENTS
RECEIVED D/RECTLY '
- Departmenf of Agriculture
Food Distribution-Food Donation Program 10.550 N/A 47,591 47,591
Department of Housing and Urben
Deve/opment
Communify Deve/opmenf B/ock Grants 14.218 N/A
&92-MC-23-0004 0 85,851
, &93-MC-23-0004 ' 849,709 344,169
8-94-MC-23-0004 130,436 1,054,687
Shelter P/us Care 14.238 N/A
MEO6Cy3-1135 TRA 51,737 62,620
ME06C93-1135 PRA 16,223 16,591
Depertment of Transportetion
Airport Improvement Plen 20.106 N/A
3-23-0005-12 22,078
3-23-0005-13 ' 65,502
3-23-0005-15 135,103 142,719
3-23-0005-17 1,078,356 1,084,158
3-23-OOOS-18 156,915 289,440
PASS THROUGH
Department of Agriculfure '
Women, Infant&Children-Admin 10.557
WIC 02-93 0 (3,740)
WIC 02-94 159,889 109,099
WIC 02-95 204,892 266,075
Women, lnfant&Children-Food 10.557
WIC 02-94 487,729 487,729 .
WIC 02-95 1,262,364 1,262,364
School Breakfest Program 10.553 013-05A-1350-OS 32,005 32,005
School Lunch Program 10.555 013-05A-1351-05 325,141 325,141
SummeiFood Program 10.559 013-05A-2354-05 5,662 5,662
, Summer Food Program 10.559 013-05A-2355-05 12,247 12,247
2
CITY OF BANGOR,MA/NE
SCHEDULE.OF FEDERAL AND STATE F/NANCIAL ASSISTANCE
FOR THE YEAR ENDED JUNE 30, 1995
PASS-
FEDERAL THROUGH
CFDA GRANTOR DISBURSE-
FEDERAL FINANCIAL ASSISTANCE NUMBER NUMBER RECEIPTS MENTS
PASS-THROUGH-Continued
- Environmental Protecfion Agency
State Revolving Loan Fund Prog�am 14.238 N/A
Combined Sewe�Oveiflow 235,054 235,054
Deperfinent of Health&Human Services
Lead Poisoning&P�evention 93.197 BH 94-22 26,000 25,545
Bengor Children's Dental Clinic 13.994 DH 93-03 16,000 16,000
STD/HIV Clinical&Epidemiologic Services 13.977 8H 93-58 48,450 51,456
STD/H/V Clinical&Epidemiologic Services 13.977 BH 94-41 96,900 55,548
Immunization Program 13.268 BH 93-44 16,909 22,319
Immunization Program 13.268 BH 94-26 39,850 59,400
Depa�tmenf o(Education
Adulf Basic Education 84.002 013-05A-2510-09 45,095 33,152
E.S.E.A. Chapterl-Handicapped 84.009 013-05A-2710-13 2,912 3,255
E.S.E.A. Chapterl- Migrant 84.011 013-05A-2708-13 123,232 91,582
E.S.E.A. Chaptei 11 84.151 013-OSA-1675-02 40,169 48,144
Chapter I-Even Sfart 84.213 013-05A-2714-13 16,018 32,012
DwightD. EisenhowerAcf 84.164A 013-05A-4165-10 43,148 15,572
Chapter 1 F7rogram Improvements 84.218 013-05A-1707-13 8,750 300
McKinley Homeless Act 84.196 013-05A-1164-01 3,517 5,858
McKinleyAdultHomeless 84.192 013-05A-2509-17 46,832 44,298
Chapterl 84.010 013-05A-2709-13 1,001,517 631,299
Adu/t Education 84.002 013-05A-2510-09 120,435 120,435
Adult Educafion 84.002 013-OSA-2590-09 7,882 7,882
Local Entit/ement 84.027 013-05A-2702-12 328,324 166,532
EsteemMachine 84.255 013-05A-1591-51 35,461 45,446
Depa�tment of Conservation
SYMMS National Recreational Trails 20.219 BPR 93-02 15,400 0
Urban Mass Trasnporfation Assistance 20.507
Opereting ME-90-X072 237,338 23,005
Opereting ME-90 X075 165,522 203,678
Capitel _ ME-90X031 5,957 5,957
, Cepita/ ME-90 X036 12,961 8,848
Capital ME-90 X038 13,523 13,197
Cepital ME-90-X060 5.914 0
TOTAL FEDERAL FINANCIAL ASSISTANCE 7,802,649 7,590,182
3
CITY OF BANGOR,MA/NE
SCHEDULE OF FEDERAL AND STATE FINANCIAL ASSISTANCE
FOR THE YEAR ENDED JUNE 30, 1995
PASS-
FEDERAL THROUGH
CFDA GRANTOR D/SBURSE-
STATE OF MAINE FINANCIAL ASSISTANCE NUMBER NUMBER RECEIPTS MENTS _
Departmenf of Healfh&Human Services
� Public Healfh Nurse Supporf N/A BHCH 93-27 75,558 75,558
- Schoo/Denfal Healfh N/A DH 94-73 3,318 �;830
Department of Education
Restrucfuring&Enhanced Techniques 34,800 35,304
Department of Environmental Protection
Sfate Revo/ving Loan Program N/A N/A
Combined Sewe�Overflow ' 134,712 134,712
Deperfinent of Transpo�tafion
Airport Improvement P/an N/A .
03-23-0005-11 AIP 11 69,319 0
03-23-0005-12 AIP 12 245 0
03-23-0005-13 AIP 13 590 0
03-23-0005-15 AIP 15 7,521 8,598
03-23-0005-16 � AIP 16 6,309 5,661
03-23-0005-17 AIP 17 54,517 59,496
03-23-0005-18 A/P 18 8,717 16,080
Uiban Mass Tiansportation Assistance N/A
Operafing 6381.05 0 34,120
Operafing 7120.03 34,120 0
Maine O�ce for Subsfance Abuse
Drug Fiee Schools 51,668 40,862
Maine Waste Management Agency
Capital Investment Grent 932-56 93 344 150.756
TOTAL STATE OF MA/NE FINANCIAL ASSISTANCE 574.738 563.977
TOTAL FEDERAL AND STATE F/NANCIAL ASSISTANCE �.�ZZ.�BI $1�4�
4
CITY OF BANGOR, MA/NE
NOTES TO THE SCHEDULE OF FEDERAL AND STATE FINANCIAL ASSISTANCE
FOR THE YEAR ENDED JUNE 30, 1995
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 statement to
cash basis.
Major Federal Program
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, 1995, 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 Domestic Assistance.
5
i ' � ' : • � � • � • •
Certified Public Accountants
Key Plaza• 23 Water Street
• Post Office Box 864
Bangor, ME 04402-0864
(207) 947-3325
Independent Auditor's Report
on Schedules of Agreement Operation/Cost
Determination
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, 1995, and have issued our report thereon dated March 22, 1996.
Our audit was conducted for the purpose of forming an opinion on the basic financial statements
taken as a whole. The accompanying schedules of agreement operation/cost determination on
pages 7-27 are presented for purposes of additional analysis and are not a required part of the basic
financial statements. Such information which has been marked "unaudited", has not been subjected
to the auditing procedures applied in the audit of the basic financial statements and, we express no
opinion on it.
This report is solely for the information and use of the city council and management of the City of
Bangor, Maine and affected State and Federal agencies and should not be used for any other
� purpose. "
gn-w.r�w�^, {' , 1 .
March 22, 1996
6
CITY OF BANGOR, MAINE
SCHEDULE OF AGREEMENT OPERATIONS
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDITED)
� ' Women, Infant & Children
Administrative Food
Department DHS DHS
Agreemenf Number WIC 02-93 WIC 02-93 Activity
Aqreement Period 1/1/93 - 9/30/93 1/1/93 - 9/30/93 Total
REVENUE , �
State Agreement 0 0 0
Total Revenue 0 0 0
EXPENDI TURES
Personnel 0 0 0
Equipment 0 0 0
All Other 3 740 0 3�,740)
Total Expenditures 3( ,740� 0 3-740
SURPLUS (DEFICIT) � 0 3 40
7 �
C/TY OF BANGOR, MA/NE
AGREEMENT OPERATIONS/COST DETERM/NATION REPORT
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDITED)
Department DHS �
Agreement Number WIC 02-93 (Admin)
Agreement Period 09/01/93- 09/30/93
Agreement Amount $233,640
Agreement Amount Prorated to Audited Period 0
REVENUE EXPE.NSE BALANCE
Part l. Agreement Totals '
1. Per Agency Ledger (3,740) (3,740) 0
2. Adjustments 0 0 0
3. Per Schedule of Agreement Operations (3,740) (3,740) 0
Part ll. Agreement Adjustments: Eliminations
DESCR/PTION REVENUE EXPENSE BALANCE
4. Change in Receivable June 30, 1995 3,740 0 3,740
5. 0 0 0
6. 0 0 0
7. 0 0 0
8. 0 0 0
9. Total Adjustments � 3 740 0 3 740
10. TOTALS AVAILABLE FOR COST SHARING 0 (3,740) 3,740
Part lll. Agreement Cost Sharing .
% OF TOTAL
FUNDING AVAILABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
�' 11. WIC 02-93 " 100.000% 0 (3,740) 3,740
12. 0.000% 0 0 0
13. 0.000°0 0 0 0
14. Totals 900.000% 0 (3,740) 3,740
Part IV. Agreement Stub Period Adjustment _.
REVENUE � EXPENSE BALANCE
15. Agreement- Total 235,649 237,243 (1,594)
16. Agreement- Intia/ Stubs 235,649 240,983 5j •334�
17. Agreement- Current Year 0 (3,740) 3,740
Parf V. Agreement SFA Current Year Distribution
TOTAL CURRENT CURRENT CURRENT
SOURCE OF • AGREEMENT % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE REVENUE REVENUE EXPENSE BALANCE
18. Federal 233,640 100.000% 0 (3,740) 3,740
19. State 0 0.000% 0 0 0
20. Totals �� 100.000% �Q (�3.740) 3.740
8
CITY OF BANGOR, MA/NE
SCHEDULE OF AGREEMENT OPERATIONS
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDI TED)
Women, Infant & Children
� Administrative Food
Department DHS DHS
Agreement Number WIC 02-94 WIC 02-94 Activity
Agreement Period 10/1/93 - 9/30/94 10/1/93 - 9/30/94 Total
REVENUE
State Agreement 110,658 487.729 598,387
Total Revenue 910.658 487.729 598,387
EXPENDI T URES
Personnel 88,991 0 88,99 9
Equipment 8,739 0 8,739
All Other 11.369 487.729 499.098
Total Expenditures 109.099 487.729 596,828
SURPLUS (DEFICIT) � 0 1.559
9
CITY OF BANGOR, MA/NE
AGREEMENT OPERATIONS/COST DETERM/NATION REPORT
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDITED)
Department DHS
Agreement Number WIC 02-94 (Admin)
Agreement Period 10/1/93-9/30/94
Agreement Amount $331,743
Agreement Amount Prorated to Audited Period 82,936
REVENUE EXPENSE BALANCE
Part l. Agreement Totals
1. Per Agency Ledger 110,658 109,099 1,559
2. Adjustments 0 0 0
3. Per Schedule of Agreement Operations 110,658 109,099 1,559
Part ll. Agreement Adjustments: Eliminations
DESCR/PTION REVENUE EXPENSE BALANCE
4. Reverse Prior Year Receivabie 49,231 0 49,231
5. 0 0 0
6. 0 0 0
7. 0 0 0
8. 0 0 0
9. Tota!Adjustments 49,231 0 49,231
10. TOTALS AVAILABLE FOR COST SHARING 159,889 109,099 50,790
Part lll. Agreement Cost Sharing
% OF TOTAL
FUNDING AVAILABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
- 11. W!C 02-94 - 100.000% 159,889 109,099 50,790
12. 0.000% 0 0 0
13. 0.000°0 0 0 0
14. Totals 100.000% 159,889 109,099 50,790
Part IV. Agreement Stub Period Adjustment
� �REVENUE " EXPENSE BALANCE
15. Agreement- Total 338,919 338,677 242
16. Agreement- Intial Stub 179,030 229,578 5� 0•548�
17. Agreement- Current Year 159,889 109,099 50,790
Part V. Agreement SFA Current Year Distribution
TOTAL CURRENT CURRENT CURRENT
SOURCE OF • AGREEMENT % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE REVENUE REVENUE EXPENSE BALANCE
18. Federal 331,743 100.000% 159,889 109,099 50,790
19. State 0 0.000°0 0 0 0
20. Tota/s 331.743 100.000% 159-889 109.099 50.790
10
CITY OF BANGOR, MA/NE
AGREEMENT OPERATIONS/COST DETERMINATION REPORT
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDITED)
Department DHS
Agreement Number - W/C 02-94 (Food)
Agreement Period 10/01/93- 09/30/94
Agreement Amount $1,940,386
Agreement Amount Prorated to Audited Period 485,096
REVENUE EXPENSE BALANCE
Part l. Agreement Totals
1. Per Agency Ledger 487,729 487,729 0 �
2. Adjustments 0 0 0
3. Per Schedule of Agreement Operations 487,729 487,729 0
Part ll. Agreement Adjustments: Eliminations
DESCR/PTION REVENUE EXPENSE BALANCE
4. 0 0 0
5. 0 0 0
6. 0 0 0
7. 0 0 0
8. 0 0 0
9. Total Adjustments . 0 0 0
10. TOTALS AVAILABLE FOR COST SHARING 487,729 487,729 0
Part lll. Agreement Cost Sharing
% OF TOTAL
FUNDING AVAILABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
-� 11. WIC 02-94 -- 100.000% 487,729 487,729 0
12. 0.000% 0 0 0
13. 0.000% 0 0 0
14. Totals 100.000% 487,729 487,729 0
Part IV. Agreement Stub Period Adjustment
�REVENUE ` EXPENSE BALANCE
15. Agreemenf- Total 1,703,506 9,703,506 0
16. Agreement- Intial Stub 1.215,777 1,215,777 0
17. Agreement- Current Year 487,729 487,729 0
Part V. Agreement SFA Current Year Distribution
TOTAL CURRENT CURRENT CURRENT
SOURCE OF . AGREEMENT % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE REVENUE REVENUE EXPENSE BALANCE
18. Federal 1,940,386 100.000% 487,729 487,729 0
19. State 0 0.000% 0 0 0
20. Totals 1.940.386 100.000% $487.729 �4$_�, ..Z2� �
11
CITY OF BANGOR, MA/NE
SCHEDULE OF AGREEMENT OPERATIONS
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDITED)
Women, lnfant & Children
Administrative Food
Department DHS DHS
Agreement Number WIC 02-95 WIC 02-95 Activity
Aqreement Period 10/1/94 - 9/30/95 10/1/94 - 9/30/95 Total
REVENUE
State Agreement 266.075 9,262.364 1.528.439
Total Revenue 266.075 1.262.364 1.528,439
EXPENDITURES
Personne! 227,199 0 227,199
Equipment 263 0 263
All Other 38.621 1.262.364 1.300,985
Total Expenditures 266.075 1.262.364 1.528.439
SURPLUS (DEFICIT) 0 0 0
12
CITY OF BANGOR, MA/NE
AGREEMENT OPERATIONS/COST DETERM/NATION REPORT
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDITED)
Department DHS
Agreement Number WIC 02-95 (Admin)
Agreement Period 10/01/94 - 09/30/95
Agreement Amount $362,9 78
Agreement Amount Prorated to Audited Period 271,634
REVENUE EXPENSE BALANCE
Part l. Agreement Tota/s
1. Per Agency Ledger 266,075 266,075 0
2. Adjustments 0 0 0
3. Per Schedule of Agreement Operations 266,075 266,075 0
Part ll. Agreement Adjustments: Eliminations
DESCR/PTION REVENUE EXPENSE BALANCE
4. WIC 02-95 Receivable @ June 30, 1995 (61,983) 0 (61,183)
5. 0 0 0
6. 0 0 0
7. 0 0 0
8. 0 0 0
9. Total Adjustments � 6f 1,183� 0 6( 1 183.�
10. TOTALS AVAILABLE FOR COST SHARING 204,892 266,075 (61,183)
Part 111. Agreement Cost Sharing
% OF TOTAL
FUND/NG AVA/LABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
-� 11. WIC 02-95 - 100.000% 204,892 266,075 (61,183)
12. 0.000% 0 0 0
13. 0.000°0 0 0 0
14. Tofa/s 100.000% 204,892 266,075 (61,183)
Part IV. Agreement Stub Period Adjustment
REVENUE ` EXPENSE BALANCE
15. Agreement- Tota/ 0 0 0
16. Agreement- Intia/ Stub 204,892 266,075 6( 1 183�
17. Agreement- Current Year 204,892 266,075 (61,183)
Part V. Agreement SFA Current Year Distribution
TOTAL CURRENT CURRENT CURRENT
SOURCE OF • AGREEMENT % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE REVENUE REVENUE EXPENSE BAL4NCE
18. Federal 362,178 0.000% 204,892 266,075 (61,183)
19. State 0 0.000% 0 0 0
20. Totals 362"178 O.00Oo/ �� $266.075 [�61�183)
� 13
ClTY OF BANGOR, MAINE
AGREEMENT OPERATIONS/COST DETERMINATION REPORT
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUD/TED)
Department DHS
Agreement Number W/C 02-95 (Food)
Agreement Period 10/09/94 - 09/30/95
Agreement Amount $1,928,349
Agreement Amount Prorated to Audited Period 1,446,262
REVENUE EXPENSE BALANCE
Part l. Agreement Totals
1. PerAgencyLedger 1,262,364 1,262,364 0
2. Adjustments 0 0 0
3. Per Schedule ofAgreement Operations 1,262,364 1,262,364 0
Part ll. Agreement Adjustments: Eliminations
DESCR/PTION REVENUE EXPENSE BALANCE
4. ' , 0 0 0
5. 0 0 0
6. 0 0 0
7. 0 0 0
8. , 0 0 0
9. Total Adjustments 0 0 0
10. TOTALS AVAILABLE FOR COST SHARING 1,262,364 1,262,364 0
Part lll. Agreement Cost Sharing
% OF TOTAL
FUND/NG AVAILABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
�' 91. W1C 02-95 �- 100.000% 1,262,364 1,262,364 0
92. 0.000% 0 0 0
13. 0.000% 0 0 0
14. Totals 100.000% 1,262,364 9,262,364 0
Part IV. Agreement Stub Period Adjustment r_
REVENUE �� EXPENSE BALANCE
15. Agreement- Total 0 0 0
16. Agreement- Intia! Stub 1 262�364 1,262,364 0
9 7. Agreement- Current Year 1,262,364 1,262,364 0
Part V. Agreement SFA Current Year Distribution
TOTAL CURRENT �CURRENT CURRENT
SOURCE OF � AGREEMENT % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE REVENUE REVENUE EXPENSE BALANCE
18. Federal 1,928,349 0.000% 1,262,364 1,262,364 0
19. Sfate 0 0.000°0 0 0 0
20. Totals �1.928.349 �QQQ° 1.262.364 1.262.364 � �Q
94
CITY OF BANGOR, MA/NE
SCHEDULE OF AGREEMENT OPERATIONS
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDITED)
Lead Poisoning Dental Public Health Schoo/Dental
Prevention Clinic Nurse Support Health -
Department DHS DHS DHS DHS
Agreement Number BH 94-22 DH 93-03 BHCH 93-27 DH 94-73
Aqreement Period � 7/1/94 - 6/30/95 7/1/93 - 6/30/95 7/1/93 - 6/30/95 7/1/94 - 6/30/95
REVENUE
�
Fees 0 6,042 92,983 0
Medicaid � 0 59,835 . 29,894 0
State Agreement 26,000 96,000 75,558 3,9 98
Total Revenue 2_6 000 81 877 118,435 3.918 �
EXPENDI TURES ,
;
Personnel 23,060 126,219 198,305 0
Equipment 2,791 3,626 3,481 0
All Other 4.9 74 26,003 18,262 2 830
Tota!Expenditures , 30.825 155.848 220,048 2,830
: SURPLUS (DEFICIT) ��_ 7�9� ILQL-� 2�
15
CITY OF BANGOR, MA/NE
AGREEMENT OPERATIONS/COST DETERM/NATION REPORT
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDITED)
Department DHS
Agreement Number BH 94-22
Agreement Period 07/01/94 - 06/3095
Agreement Amount $26,000
Agreement Amount Prorated to Audited Period 26,000
REVENUE EXPENSE BALANCE
Part l. Agreement Totals
1. Per Agency Ledger 26,000 30,825 (4,825)
2. Adjustments 0 0 0
3. Per Schedule of Agreement Operations 26,000 30,825 (4,825)
Part ll. Agreement Adjustments: Eliminations
DESCR/PTION REVENUE EXPENSE BALANCE
4. Carry Forward from BH 93-45 5,280 0 5,280
5. Offsetdollarfordollar(FIFO) (5,280) (5,280) 0
6. 0 0 0
7. 0 0 0
8. 0 0 0
9. Total Adjustments 0 5� •?8�� 5.280
10. TOTALS AVAILABLE FOR COST SHARING 26,000 25,545 455
Part lll. Agreement Cost Sharing
% OF TOTAL
FUND/NG AVA/LABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
-� 11. BH 94-22 �� 900.000% 26,000 25,545 455
12. 0.000% 0 0 0
13. � 0.000% 0 0 0
14. Totals 100.000% 26,000 25,545 455
Part IV. Agreement Stub Period Adjustment ,
REVENUE ' EXPENSE BALANCE
15. Agreement- Total 26,000 25,545 455
16. Agreement- Intial Stub 0 0 0
17. Agreement- Current Year 26,000 25,545 455
Part V. Agreement SFA Current Year Distribution
TOTAL CURRENT CURRENT CURRENT
SOURCE OF � AGREEMENT % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE REVENUE REVENUE EXPENSE BALANCE
18. Federal 26,000 100.000% 26,000 25,545 455
19. State 0 0.000°0 0 0 0
20. Totals �2� 100.000% �Z�QQ �� -�4.�
16
CITY OF BANGOR, MA/NE
AGREEMENT OPERATIONS/COST DETERM/NATION REPORT
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDITED)
Department DHS
Agreement Number DH 93-03
Agreement Period 07/0193-06/30/95
Agreement Amount $32,000
Agreement Amount Prorated to Audited Period 16,000
REVENUE EXPENSE BALANCE
Part l. Agreement Totals
1. PerAgencyLedger 81,877 155,848 (73,979)
2. Adjustments 0 0 0
3. Per Schedule of Agreement Operations 81,877 155,848 (73,971)
Part 11. Agreement Adjustments: Eliminations
DESCRIPTION REVENUE EXPENSE BALANCE
4. City revenue 90,345 0 90,345
5. Admin -salary& fringe 0 16,374 (16,374)
6. 0 0 0
7. 0 0 0
8. 0 0 0
9. Total Adjustments � 90,345 16.374 73,971
10. TOTALS AVAILABLE FOR COST SHARING 172,222 172,222 0
, Part lll. Agreement Cost Sharing
% OF TOTAL
FUNDING AVA/LABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE '
�` 91. DH 93-03 "" 9.554% 32,000 32,000 0
12. All other 90.446% 302,947 302,947 0
13. 0.000% 0 0 0
14. Totals 100.000% 334,947 � 334,947 0
Part IV. Agreement Stub Period Adjustment ..
REVENUE EXPENSE BALANCE
15. Agreement- Total 32,000 32,000 0
16. Agreement- Intial Stub 16,000 16,000 0
17. Agreement- Current Year 16,000 16,000 0
Part V. Agreement SFA Current Year Distribution
TOTAL CURRENT CURRENT CURRENT
SOURCE OF � AGREEMENT % OF TOTAL� YEAR YEAR YEAR
FUNDS REVENUE REVENUE REVENUE EXPENSE �ALANCE
18. Federal 16,000 100.000% 16,000 16,000 0
19. State 0 0.000% 0 0 0
20. Totals 16.000 100.000% 16.000 16.000 .�Q
� 97
CITY OF BANGOR, MAINE
AGREEMENT OPERATIONS/COST DETERM/NATION REPORT
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDITED)
Department DHS
Agreement Number BHCH 93-27
Agreement Period 07/01/93- 06/30/95
Agreement Amount $160,178
Agreement Amount Prorated to Audited Period 80,089
REVENUE EXPENSE BALANCE
Part l. Agreement Totals
1. PerAgencyLedger 118,435 220,048 (101,613)
. 2. Adjustments 0 0 0
3. Per Schedule ofAgreement Operations 118,435 220,048 (109,613)
Part ll. Agreement Adjustments: Eliminations
DESCRIPTION REVENUE EXPENSE BALANCE
4. Amounts related to otheractivities (41,453) (59,515) 10,062
5. City revenue 91,551 0 91,551
6. 0 0 0
7. � D 0 0
8. 0 0 0
9. Total Adjustments . 50,098 5( 1,515� 101,613
10. TOTALS AVAILABLE FOR COST SHAR/NG 168,533 168,533 0
Part lll. Agreement Cost Sharing ,
% OF TOTAL
FUNDING AVAILABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
-� 11. Agree BHCH 93-27 �- 48.298% 160,178 160,178 0
12. All other 51.702% 171,465 171,465 0
13. 0.000% 0 0 0
14. Totals � 900.000% 331,643 331,643 0
Part IV. Agreement Stub Period Adjustment
REVENUE � EXPENSE BALANCE
15. Agreement- Total 160,178 160,178 0
16. Agreement- Intial Stub 84.620 84,620 0
17. Agreement- Current Year 75,558 75,558 0
Part V. Agreement SFA Current Year Distribution
TOTAL CURRENT CURRENT CURRENT
SOURCE OF • AGREEMENT % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE REVENUE REVENUE EXPENSE BALANCE
98. Federal 0 0.000% 0 0 0
19. State 160,178 100.000% 75,558 75,558 0
20. Totals 160"178 100.000% 75"558 75.558 �-Q
18
CITY OF BANGOR, MA/NE -
AGREEMENT OPERATIONS/COST DETERMINATION REPORT
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDITED)
Department DHS
Agreement Number DH 94-73
Agreement Period 07/01/94-06/30/95
Agreement Amount $3,318
Agreement Amount Prorated to Audited Period 3,398
� REVENUE EXPENSE BALANCE
Part l. Agreement Totals
1. Per Agency Ledger 3,318 2,830 488
2. Adjustments 0 0 0
3. PerSchedule ofAgreement Operations 3,318 2,830 488
Part ll. Agreement Adjustments: Eliminations
DESCRIPTION REVENUE EXPENSE BALANCE
4. 0 0 0
5. 0 0 0
6. 0 0 0
7. 0 0 0
8. 0 0 0
9. Total Adjustments 0 0 � 0
90. TOTALS AVAILABLE FOR COST SHAR/NG 3,318 2,830 488
Part lll. Agreement Cost Sharing
% OF TOTAL
FUNDING AVAILABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
- 19. DH 94-73 -- 100.000% 3,318 2,830 488
12. 0.000% 0 0 0
13. 0.000°0 0 0 0
14. Totals � 100.000% 3,318 2,830 488
Part IV. Agreement Stub Period Adjustment
REVENUE � EXPENSE BALANCE
15. Agreement- Total 3,318 2,830 488
16. Agreement- Intial Stub 0 0 0
17. Agreement- Current Year 3,318 2,830 488
Part V. Agreement �FA Current Year Distribution
TOTAL CURRENT CURRENT CURRENT
SOURCE OF . AGREEMENT % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE REVENUE REVENUE EXPENSE BALANCE
18. Federal 0 0.000% 0 0 0
19. State 3,318 100.000% 3 318 2.830 3
20. Totals �� 100.000% � ,�31 � $�,� �3
19
CITY OF BANGOR, MA/NE
SCHEDULE OF AGREEMENT OPERATIONS
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDITED)
STD/HIV Clinical & Epidemiologic Services
Deparfinent DHS DHS
Agreement Number BH 93-58 BH 94-41
Aqreement Period 1/1/94 - 92/31/94 1/1/95- 12/31/95
REVENUE
Fees 6,699 8,798
Medicaid 0 520
State Agreement 48,450 96.900
Total Revenue 55.149 106,218
EXPENDITURES
Personnel 40,629 36,730
Equipment 1,757 0
All Other 16.993 24.160
Tofa/Expenditures 58.571 60.890
SURPLUS (DEFICIT) 3.422) �5 3�8
20
CITY OF BANGOR, MA/NE
AGREEMENT OPERATIONS/COST DETERMINATION REPORT
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDITED)
Department DHS
Agreement Number BH 93-58
Agreement Period 01/01/94 - 12/31/94
Agreement Amount $96,900
Agreement Amount Prorated to Audited Period 48,450
REVENUE EXPENSE BALANCE
Part l. Agreement Totals
1. Per Agency Ledger 55,149 58,571 (3,422)
2. Adjustments 0 0 0
3. Per Schedule of Agreement Operations 55,149 58,571 (3,422)
Part ll. Agreement Adjustments: Eliminations
DESCRIPTION REVENUE EXPENSE BALANCE
4. 0 0 0
5. 0 0 0
6. 0 0 0
7. 0 0 0
8. 0 0 D
9. Total Adjustments 0 0 0
10. TOTALS AVAILABLE FOR COST SHARlNG 55,149 58,571 (3,422)
Part lll. Agreement Cost Sharing
% OF TOTAL
FUNDING AVAILABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
-� 11. BH 93-58 �- 87.853% 48,450 51,456 (3,006)
� 12. Clinic Fees 12.147% 6,699 7,115 (416)
13. 0.000°0 0 0 0
14. Totals 100.000% 55,149 58,571 (3,422)
Part IV. Agreement Stub Period Adjustment
' REVENUE � EXPENSE BALANCE
15. Agreement- Total 96,900 97,991 (1,091)
16. Agreement- Intial Stub 48,450 46�535 1 915
17. Agreement- Current Year 48,450 51,456 (3,006)
Part V. Agreement SFA Current Year Distribution
TOTAL CURRENT CURRENT CURRENT
SOURCE OF . AGREEMENT % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE REVENUE REVENUE EXPENSE BALANCE
_ 18. Federal 0 0.000% 0 0 0
19. State 96,900 100.000% 48,450 51,456 3( •006�
20. Totals 96.900 100.000% � �� 1�3.006)
21
CITY OF BANGOR, MA/NE
AGREEMENT OPERATIONS/COST DETERM/NATION REPORT
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDITED)
Department DHS
Agreement Number BH 94-41
Agreement Period 01/01/95- 12/31/95
Agreement Amount $96,900
Agreement Amount Prorated to Audited Period 48,450
REVENUE EXPENSE BALANCE
Part l. Agreement Totals
1. Per Agency Ledger 106,218 60,890 45,328
2. Adjustments 0 0 0
3. Per Schedule ofAgreement Operations 106,298 60,890 45,328
Part ll. Agreement Adjustments: Eliminations
DESCRIPTlON REVENUE EXPENSE BALANCE
4. 0 0 0
5. 0 0 0
6. 0 0 0
7. ' 0 0 0
8. 0 0 0
9. Total Adjustments . D 0 0
10. TOTALS AVAILABLE FOR COST SHARING 106,218 60,890 45,328
Part 111. Agreement Cost Sharing
% OF TOTAL
FUNDING AVAILABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
-� 11. BH 94-41 -- 91.227% 96,900 55,548 41,352
12. Mediciad 0.490% 520 298 222 �
13. ClinicFees 8.283°0 8,798 5,043 3.755
14. Totals 100.000% 106,218 60,890 45,328
Part IV. Agreement Stub Period Adjustment
� REVENUE � EXPENSE BALANCE
95. Agreement- Total 0 0 0
16. Agreement- Intia/ Stub 96,900 55,548 41.352
97. Agreement- Current Year 906,298 60,890 45,328
Part V. Agreement SFA Current Year Distribution
TOTAL CURRENT CURRENT CURRENT
SOURCE OF • AGREEMENT % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE REVENUE REVENUE EXPENSE BALANCE
18. Federal 0 0.000% 0 0 0 �
19. State 96,900 100.000% 96.900 55,548 41.352
20. Totals 96.900 �000% �9 �5 t $41.35
22
CITY OF BANGOR, MAINE
SCHEDULE OF AGREEMENT OPERATIONS
FOR THE YEAR ENDED JUNE 30, 1995
` (UNAUDITED)
Immunization Program
• Department DHS DHS
Agreement Number BH 93-44 BH 94-26
Agreement Period 11/9/93 - 9/30/94 10/1/94 - 9/30/95
REVENUE
, Fees 1,483 2,190
State Agreemenf 33,898 39.850
Total Revenue 35,30 9 42,040
EXPENDI T URES
Personnel 20,037 65,926
Equipment 0 0
All Other 4.329 9 795
Total Expenditures . 24,366 75.721
SURPL US (DEFI CI T) 10.935 33 681
23
ClTY OF BANGOR, MA/NE
AGREEMENT OPERATIONS/COST DETERMINATION REPORT
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDITED)
Department DHS
Agreemenf Number BH 93-44
Agreement Period 91/1/93-09/30/94
Agreement Amount $74,398
Agreement Amount Prorated to Audited Period 20,290
REVENUE EXPENSE BALANCE
Part 1. Agreement Totals
1. Per Agency Ledger 35,301 24,366 10,935
2. Adjustments 0 0 0
3. Per Schedule of Agreement Operations 35,301 24,366 10,935
Part Il. Agreement Adjustments: Eliminations
DESCRIPTION REVENUE EXPENSE BALANCE
4. Reverse June 30, 9995 Receivable (16,909) 0 (96,909)
5. 0 0 0
6. 0 0 0
7. 0 0 0
8. 0 0 0
9. Total Adjustments 1� 6,909� 0 1� 6,909�
90. TOTALS AVAILABLE FOR COST SHARlNG 18,392 24,366 (5,974)
Part lll. Agreement Cost Sharing
% OF TOTAL
FUNDING AVA/LABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
�� 91. BH 93- 44 �- 91.010% 57,489 71,078 (93,589)
12. BH 92 - 09 5.215% 3,294 3,294 0
93. AllOther 3.775% 2.385 2,949 �564�
14. Totals 100.000% 63,168 77,321 (14,153)
Part IV. Agreement Stub Period Adjustment .
REVENUE � EXPENSE BALANCE
15. Agreement- Total 57,489 71,078 (13,589)
16. Agreement- Intial Stub 40,580 48,759 8�,179�
17. Agreement- Current Year 16,909 22,319 (5,410)
Part V. Agreement SFA Current Year Distribution
TOTAL CURRENT CURRENT CURRENT
SOURCE OF � AGREEMENT % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE REVENUE REVENUE EXPENSE BALANCE
18. Federal 0 0.000% 0 0 0
19. Sta te 74,398 100.000% 16,909 71,078 5( 4,169�
20. Totals 74.398 100.000% 16.909 �Z�7 (�54�169)
24
CITY OF BANGOR, MA/NE
AGREEMENT OPERATIONS/COST DETERM/NATION REPORT
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUD/TED) �
Department DHS
Agreement Number BH 94-26
Agreement Period 10/09/94-09/30/95
Agreement Amount $82,200
Agreement Amount Prorated to Audited Period 61,650
REVENUE EXPENSE BALANCE
Part 1. Agreement Tota/s
1. Per Agency Ledger 42,040 75,721 (33,681)
2. Adjustments 0 0 0
3. Per Schedule of Agreement Operations 42,040 75,721 (33,681)
Part ll. Agreement Adjustments: Eliminations
DESCR/PTION REVENUE EXPENSE BALANCE
4. Carryforward BH 92-30 13,056 0 13,056
5. Carryforward (F/FO) (13,056) (13,056) 0
6. 0 0 0
7. 0 0 0
8. 0 0 0
9. Total Adjustments 0 1( 3�056� 93,056
10. TOTALS AVA/LABLE FOR COST SHARING 42,040 62,665 (20,625)
Part lll. ,4greement Cost Sharing
% OF TOTAL
FUNDING AVAILABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
-` 11. BH 94-26 �� 94.791% 39,850 59,400 (19,550)
12. All Other 5.209% 2,990 3,265 . (1,075)
93. 0.000% 0 0 0
14. Totals 100.000% 42,040 62,665 (20,625)
Part IV. Agreement Stub Period Adjustment .�.
REVENUE � EXPENSE BALANCE
15. Agreement- Total 39,850 59,400 (19,550)
96. Agreement- Intial Stub 0 0 0
17. Agreement- Current Year 39,850 59,400 (19,550)
Part V. Agreement SFA Current Year Distribution
TOTAL CURRENT CURRENT CURRENT
SOURCE OF � AGREEMENT % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE REVENUE REVENUE EXPENSE BALANCE
18. Federal 0 0.000% 0 0 0
19. State 82,200 100.000% 39,850 .59 400 19 550
20. Totals �$2 100.000% 39.850 ��9 19.5�Q1
25
CITY OF BANGOR, MAINE
SCHEDULE OF AGREEMENT OPERATIONS
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUDITED)
THE BUS
Department MDOT
PIN Number 6381.05, 7120.03
Grant Number ME-90-X072, ME-090 X07
Agreement Period 7/1/94 - 6/30/95
REVENUE
Bus Fares 240,152
Advertising 10,983
Other Local Revenue 7,022
Local Subsidy 87,079
State Share 34,120
Federal Share � 226,683
Total Revenue ' 606,039
' EXPENDITURES
Personnel 480,087
Pensions & Fringes 123,178
Fuel & Oil 48,722
Tires & Tubes 9,065
Other Materials 79,677
Utilities 4,101
-� Insurance -- 3,946
Department Overhead 106,917
Credits 110 611
Total Expenditures 745,082
OTHER (SOURCES) USES � ' ` �
Bangor Subsidy (150,163)
Equipment Replacement Reserve 19,120
Total Other Sources (139,043)
SURPLUS (DEFICIT) Q
26
ClTY OF BANGOR, MA/NE
SCHEDULE OF AGREEMENT OPERATIONS
FOR THE YEAR ENDED JUNE 30, 1995
(UNAUD/TED)
THE BUS - CONTINUED
Department MDOT MDOT
PIN Number 6381.05 7120.03
Grant Number ME-90 X072 ME-90 X075
Agreement Period 7/1/93 - 6/30/94 7/1/94 - 6/30/95
State Share per Schedule of Agreement Operatioris 0 34,120
Receivable @ 6/30/94 34,120 0
Receivable @ 6/30/95 0 (34,920)
State Share per Schedule of Federal and State
Financial Assistance • 34,120 0
Federal Share per Schedule of Agreement Operations 23,005 203,678
Receivable @ 6/30/94 214,333 0
Receivable @ 6/30/95 0 (38,956)
Federal Share perSchedule of Federal and State
Financial Assisfance 237,338 165,522
27
•
i ' � ' : • � � � � • '
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, 1995, and have issued our report thereon dated March 22, 1996.
We conducted our audit in accordance with generally accepted auditing standards and Government
Auditing Standards, issued by the Comptroller General of the United States. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the
general purpose financial statements are free of material misstatement.
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 general purpose 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 majr become inadequate because of changes in conditions, or that the
effectiveness of the design and operation of policies and procedures may deteriorate.
In planning and performing our audit of the general purpose financial statements of the City of
Bangor, Maine for the year ended June 30, 1995, we obtained an understanding of the internal
control structure. With respect to the internal control structure, 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 in order to determine our auditing procedures for the purpose of expressing
our opinion on the general purpose financial statements and not to provide an opinion on the internal
control structure. Accordingly, we do not express such an opinion.
28
The Honorable Mayor and City Council
Page 2 _
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 condition in which the �
design or operation of one or more of the internal controi structure elements does not reduce to a
relatively low level tlhe risk that errors and 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. We noted
no matters involving the internal control structure and its operation that we consider to be material
weaknesses as defined above.
This report is intended for the information of the city council, management, and federal and state
grantor agencies. However, this report is a matter of public record and its distribution is not limited.
� ���-.,..�.......� � -t- �}-,n-2-�,�_
March 22, 1996
29
i ' � ' S • � • � � • '
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, 1995, and have issued our report thereon dated March 22, 1996.
We conducted our audit in accordance with generally accepted auditing standards and Government
Auditing Standards, issued by the Comptroller General of the United States. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the
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 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 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 disclosed no instances of noncompliance that are required to be reported
under Government Auditing Standards. �
This report is intended for the information of the city council, management, and federal and state
grantor agencies. However, this report is a matter of public record and its distribution is not limited.
. � , �` �
March 22, 1996
30
i ' � ' C • � � i � • '
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, 1995, and have issued our report thereon dated March 22, 1996. 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 22, 1996.
We conducted our audits in accordance with generally accepted auditing standards; Government
Auditing Standards, issued by the Comptroller General of the United States; and Office of
Management and Budget (OMB) 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 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, 1995, 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 the 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. 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 22, 1996.
31
The Honorable Mayor and City Council
Page 2
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, 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 classified the significant internal control structure policies and
procedures used in administering federal financial assistance programs in the following categories:
Accounting Controls
Cycles of the entity's activity
Treasury or financing
Revenue/receipts
Purchases/disbursements
External financial reporting
Payroll/personnel
Controls used in administering compliance with laws and regulations
General controls
Specific controls
Claims for advancements and reimbursements
Amounts claimed or used for matching �
General Requirements
Political activity •
Davis-Bacon Act
Civil rights
Cash management
Relocation assistance and real property acquisition .
Federal financial reports
Allowable costs/cost principles
Drug-free Workplace Act
Administrative requirements
32
The Honorable Mayor and City Council
Page 3
Specific Requirements
Types of services allowed or not allowed �
Eligibility ,
Matching, level of effort, or earmarking �
Reporting
Special requirements, if any
Monitoring subrecipients
Cost allocation
Claims for advances and reimbursements
Arriounts claimed or used for matching
For ali 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, 1995, the City of Bangor, Maine expended 67 percent of its total
federa� financial assistance under major federal financial assistance programs.
We performed test of controls, as required by OMB Circular A-128, 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
financiai 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. --
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 constitute material weaknesses under standards established by the American Institute of
Certified Public Accountants. A material weakness is a condition in which the design or operation of
one or more of the infernal 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 operations that we consider to be material weaknesses as defined above.
This report is intended for the information of the city council, management, and federal and state
grantor agencies. However, this report is a matter of public record and its distribution is not limited.
3��, � � � ��
March 22, 1996
33
i ' � ' S • � � • � • '
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, 1995, and have issued our report thereon dated March 22, 1996.
We have 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, 1995: political activity,
Davis-Bacon Act, civil rights, cash management, relocation assistance and real property acquisition,
federal financial reports, allowable costs/cost principles, Drug-free Workplace Act, or administrative
requirements.
Our procedures were limited to the applicable procedures described in the Office of Management
and BudgeYs "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 comp�ied, 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 city council, management, and federal and state
grantor agencies. However, this report is a matter of public record and its distribution is not limited.
, �3-�.---.�.,.,�, � ,� � .
March 22, 1996
34
i • � ' i • � � ♦ � • '
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 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, 1995, and have issued our report thereon dated March 22, 1996.
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;
special requirements, if any; monitoring subrecipients; cost allocation; 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, 1995. 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;�overnment Auditing Standards, issued by the Comptroller General of
the United States; and Office of Management and Budget (OMB) 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 materiai noncompliance with the
requirements referred to above occurred. An audit includes examining, on a test basis, evidence
about the City of Bangor, Maine 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 Findings and
Questioned Costs. We considered these instances of noncompliance in forming our opinion on
compliance, which is expressed in the following paragraph. The results of our audit procedures did
not disclose any immaterial instances of noncompliance with the requirements referred to above.
35
The Honorable Mayor and City Council
Page 2
In our opinion, the City of Bangor, Maine complied, in all mate�rial respects, with the requirements
governing types of services allowed or unallowed; eligibility; matching, level of effort, or earmarking;
reporting; special requirements, if any; monitoring subrecipients; cost allocation; 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, 1995.
This report is intended for the information of the city council, management, and federal and state
grantor agencies. However, this report is a matter of public record and its distribution is not limited.
� , �" �}
March 22, 1996
, �
36
i ' � ' S • � � � � • `
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 Appiicable 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, 1995, and have issued our report thereon dated March 22, 1996.
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 (OMB)
Circular A-128, "Audits of State and Local Governments", we selected certain transactions
applicable to certain nonmajor federal financial assistance programs for the year ended June 30,
1995. As required by OMB Circular A-128, 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 instance of noncompliance with those requirements.
This report is intended for the information of the city council, management and federal and state
grantor agencies. However, this report is a matter of public record and its distribution is not limited.
. gti.._,..,�..,..,��-,:.,�.,�. �- �1 .
March 22, 1996
37
CITY OF BANGOR, MA/NE
SCHEDULE OF SPECIFIC FlNDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
QUESTIONED
� COST
None
38
CITY OF BANGOR, MA/NE
STATUS OF PRIOR YEAR SPECIFIC FINDlNGS AND QUEST101VED COSTS
YEAR ENDED JUNE 30, 9995
Finding No. Program Finding/Noncompliance No: Status
1 Chapter 1 Documentation Resolved
39