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1995 CITY OF BANGOR MAI N E � �; �� , � �;_�-_'-__ _, J � ��1J y°F B A Hc� (��_-- � �� -' , o � � , ., ;-� , ,� "I , ��,���i �I/r,; . ,;���� ;'� � � `,�1�� , � �, —�� i,/ �'�"_�?ler iZr �M � �,_= `�, - � ����,�� � i � ��' , .� ,p .... c�, - ,,� � � ,pO `2r: �'1• `�; — , s�> RqT ED� F� ;, � �_�� � c �/ — , , � j 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