1996 ' ��'�1�
. � _
I�y���i �:
,.�_ , ,
��f ��j� '��a J<
' � s fri�,��<%'''h� �
s.�.:.s_u '� .-�:.,. ��� �AL' �;� < < �
•:fi:� ::i;::(:•r•: '���rrr�:•:�• •�l•, �-'v:;•::s:;�:::i;:'�r':•�•.,r�..: - y•, � I'.� �I
:ii:.'�, �.�'•:,. y. M1`i'� 'i ,� I / / N
z�`'�`i�.�-'n�'�Cw:::•'ri _•t•�U:�1I:,,h�..it.,..ti�C�_i.Y�4: +� :,: • � • i �� / � �
.. ,,,�_.�:.�:`�::>= � �i��;.*.:.-_�-_ �,� �� �; ,y, .4�.
%//.%//////!/%/i%///%///%///�/i!///%// / /'/. �,�3,`,` _ _
//// ////L%Ji%/%/A�/%/7!%/YJ/////A/.l7.�:i �,� " "•s� /wwOO � f / /.�
a�. '� �.If �cf� � � ���! •..'�t• y��+��•�� � / I�� ��/
_ oA.'• �a:i: �ava mcri � .�v-�.�.ri i•. . ,
_ .;�` a�s c. _ I . ! �.�� ..� i...�" li � �� �/ /` 1
;` i. '•re i H�i ��47� 7?C' ��.�...'�'•����`," %"' ' .�'� �.�1 s� f�'� ��
' . " � ;��.�,,' �i`.%"�,..' ' ��i�_''��-'I ��,� � �� ����,j' ��
,'��' '��� ' ��I1 1r f �
'l,.� ' o�ir ° iii� '�,i:�:t __ � �1'�,i�f�- .i,/.11 ��. �/�1 �� I�
• �" '`.,• i:y�° '" _ �ra �a�¢ /�� . • :''. _. _-. .�.;- 'i ( U �►�i"
� . �• � >, �r �f� �y �\ I?,� //I rl �. � I . ��:� j . A � /
. �. � ;;. .r;• '+. ► ► ?� �''!��:••�� ./l.. �!. � A 1�j( � %44� �,
1 .t: :/,.•.. � , , • i i�l.i 'i.l� 'u�� I'Y' d ��j' �- �:/y r• �y �
. '�� ..y. I'r!% ` 't.,. 'zj: vr ''` '�, . `j � f' �.
- c••t ��'• ::C �ii �' '�. I
••` �. �,:�.::,Sc�:c:Citc:,::<:.ia•:.: :1/ �T �
',:;'�„' .� �• �'�• �•., -���'�� �� � I � �
;;,; , ,, :,. � .i, •.�•' -!;`,:::;:'.� --..,..,.,..:;:.. ?.� �-' -`�' - �
. ;�. ��:�. ,y .f. .i, •�� �:.�� . � •,�,.: '.w - ..:'.: /.r•- .1•�i� ' .i.� � � � � ��(
- ' .,�.s��/ i. ,(� ,�o9.i2v':'!i:2`�� ,i. /. � .1•. '/• �� � � � i• i'
- - r�".� \'1• '•�% Ry. � �� /. - i� il�� I+�;�'
. q' �t�. i'7�'• y�` , /� . ' 'L"r1•J �
!• •1� •.\ - - 1. `.,t►.,.! ./� -
� .f .� '� (,�.
.:�� ,.�'%•1 . . 7�. �i . ��
- /�• ^:j;.%C. �� .b. "7:� - _ <:. %i: •:!`I. ��'� � 'J
. �i ..r.,� .v� l 'i . �:Yti ��.w' �t'!i 1�i�/ •i .)
. l_ -,'i:: '� '��' -f'' � , � .;,
:=c��• .r. `"r'�::-.:. [�
� .
a' �+' ♦ �•
/� �
i�; _ � .�
!i� ���`I•• :�1:. \ :�� �..!'�:9, ,�� , ai ' •� - _%.<� . ' , �' ti}.• V�'�: �r�... ���Y�
%.i..�. _._ •.�. ��'f�.�4f �' :I/ `��.s��;.�/�� :V �il;i �2 ��_, _r`'�: :�� .Yi;- r� - •�Si/ _ ��.
. -_�_ ,�. �:�� �,..;.,- .,r,. ,';>.,;.L;,,�,`. � ' _q�.�i�:_..,., ..:� ., "-�� `f_ - �•: .
. ..j!'.�i c,Y ,;. �' ..�- :'�„..w�•• :� ` . 'J'` � �'�'���II��-� .- -. ;"�t�Y!, ►.;:; �.� � ,�, - �� .
!1 _ 1 ,.o-•. �ii .� �7<�/,l l . �) �.� Y�. � �.�si�w �� ���. �`�, c,��}Y� "�' �, ..:.^.!s.��':s,• ' ' .:ri -
. :�%�;4r• , �)..,fir..�f'.�� !:.� �'� ',."^"+'+,•a• il!! 7^ � � -�-T7;�rL-^*4i�a',__._�.�:--- �'`a\'!y.t. ���iV '•:1;' �" -�� ��.
- ,/•• .�`, j.� /����` , �. .l� .�.�.� i� _ t � •.'�• :,I+,,
; r ,_.�._ -��. . fy,,,.;� . . ,. ., ,;.��-:;;;; -� ��_.-�►��/�:� t ,- - �---;�. ��ry .���:�� �a ,J�� -
�._ •ti.li y��� ' ".V.�:�;.��!�.;:i.•;`.i.- ',r(Y��!•"�:���•-'"•.':.�y>Y.,.. :.. •��,��.,a��G.l�:.a^.,�s'I ~ ���< �j,,,b��•'e3fL�" � yi�l� :tA ���s� � ��I,��� ,� .�.:���o� �
�,,• '�..�r •-r .�"%�► .n y �;_�;�.. .��.� �" `. . -_ - . ' -::��- _�:�..�y -�`.�_ G�'4 • � �/'`�" � ,.,;•••` • •...�,
YA •• �,,; ,. ,Y. / ,.� . ,,;:,� --•�;�..` � _., ��:."'� < �M _ �•f`i.k . •�o,.� ,. •, 6.>
�sn,��w�=w.�z �,�'3��C�'-� `��� %��i�'���',�. ; � �' , ` j ., r ^/�"�: ��1 � '�� ��►- � � t \� `• /i
>" - ���;�.w�•�B�r. 4r yy,�� .�; ��' .r7C�i''���_��`��`/.s _ ' .�' ,�',�•1 �i'4 �.�:,., lf����Ij,�
�* �.j y' �-' �'f�r,�.�.`\/ __ �r='•_�.. � ,�'. `iP-� '7�1• '��:/
�w ,�\ '�.:•` �-_"'�".���� � 1 �{" \ �y� �. ' - .0 .�Y
ti:' ..@'�:�_����r�±�'�-i:�� _ • t- _ �i�"' � �", A,,.� s«�!�-T:_��i" -�::�:�:: r. �a"' ' ._ •a,�♦
.T.c'w.� ' ..�o �`--' 9<-i�. � i� J1�1':�' -- .i�.�l. .� 3-�� ��r_"'_�'�'.�����`�b-
�e• y���,j°� ��' _ - 9 -i/�/�/. 4�� �,rs� �+"`„ \ �-_� -: � _ x �
.���`\��+�� ���-- " �. �_:�� _r_ ---� - _--- i"�- _ ♦..,..�.� - ., ' ```�r=�=l:=_ ��!���f�y����Ii \\
�=�.w"�•• _ _ .� '�' _ � _ ��;'=:�y?'.••'��'�� '�� ' _' . ' ���_ ' _ f-1" -iltY� ���t2.��`�1.. �i
.y-M\"����-�' � . �1��_ _ � � . ' __ f.." (I r�'���,/��'�^�f`��,... :':" _ . - , �_ -' _'"_ . �r- _�, .+fi.�,:
���_::���.�-'s- 'y��, _ _ � .� — _ _ _ �l '�.A� 1.as���rqy�a', '.\� .. - _ ` _'���—�-_ _
��_���'�-������= __��'- J .'"' _ •r3 _ .��'�F���J�i�������,;�����yr���=��l
r "�i�.]yl��^_ J-/.�'��_� �'- _ _ ._ ��. �' �=_ �� � �`' �'._�� � _ "_ _��� ``�'���_
';�r--.-�"`' •�`'^ '�°�� -- - ._-'• —� l --- ""�---z--�."_ _�=----_-�1(��_ -
_���� .,�� ��+ �� __ rr'. _� —'• `� _...� .� � L
-a�: � =-�'+'1�'t � � _.e._.a-.�!����'�
'.=_--?-'!'��rC-rE",i�.�..�r�..:_ �. " _ — � =y�rss�--!"--%.�_-•�.�'� �
�--��.,.:""`�'�-_ �.�__ - r�.-�� -—`�+�� =:_,°�'_ —��
� ���-'""_ r!yl��._ - - — �r' —_
_� -- '��� �"� - _ �� "
�_ - �
y _��.-���'�-.�
�•��
_ ��
/ / • ` , �
' 1 1 � ' 1 ! �
1 1 ' ' . 1 . 1 ' 1 '
.
1 . . 1 . . . ' . '
I , � 1 c
CONTENTS
PaQBS
Independent audifors report on schedu/e of federaJ/state financia/assistance 1
Schedu/e of federal/state financia/assistance 2 - �
Notes to schedule of federal/state financial assistance �
Independent auditors report on schedules or agreement operation/cost determination 6
Schedules of agreement operations/cost d�termination 7 - 25
Independent auditor's report on
lntema/control sturcture based on an audrt or genera/purpose or bas�c financia!
statements perfo�med in accordance with Govemment Auditing Standards 25 - 27
Compliance based on an audit of generi purpose or basic financial statements
peRormed in accordance with Govemment Auditing Standards 2&
Interna/control structure used rn administering federa/financia/ assistance
programs �� - �1
Compliance with the general requiremenis �pplicable to rederl nnancral
assistance programs ?2
Compliance with specific requirements applicab/e to major federal financial
assistance programs ,,,; - ;;4
Compliance with specific requirements �pplicab/e to nonmajor federal financial
assistance program transactions ?�
Schedule of specific frndings and questioned costs �6
� • � • � ' ' , � , • �
Certified Public Accountants
Key Plaza • 2.i Wate: Strzet
Post Office Box 364
Bangor, ME 0�0?-0864
(207) 947-=32�
Independent Auditor's Report on Schedule of
Federal/State Financial Assistance
The Honorable Mayor and City Ceuncii
Ciiy of Bangor, Maine
We have audited the general purpose rinancial statements of the City of Bangor, Maine as oT and ror
the year ended June 30, 1996, and have issued our r2port thereon dated December 3, 1996. Tnese
general purpose financial statements are the responsibility of the City or Bangor. Ntaine
management. Our responsibility is �o express an opinion on these general purpose �inancial
statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards, Government
Auditing Standards, issued by the Comptroiler Generai of the United States, and the pr�visions or
Office of Management and Budge't Circular A-128, "Audits of State and Local Goverrme��s�'; and
the audit requirements for PFC prcarams. Those siandards and OMB Circular A-128 require that
we plan and perform the audit to obt�in reasonable assurance about whether the general �urpose
financial statements are free of material misstatement. An audit includes examining, on a test basis.
evidence supporting the amounts and disctosures in the general purpose rinancial statemenis. An
audit also includes assessing the accounting principles used and significant estimates made by
management, as well as evaluatina the overall financial statement przsentation. We believe that our
audit provides a reasonable basis �or cur opinion.
Our audit was conducted for the curcose of forming an opinion on the general purpose �inanciai
statements of the City of Bangcr. M�ine taken as a whole. The acccmpanying Sc^�dufe er
Federal/State Financiai P,ssistance is prsented for purposes of additionai analysis and is noi G
required part or the generai purpose �inancial statements. The information in that scnecufe has
be�n subjected to the auditing procedures applied in the audii o� the general purpose rinanciai
statements and, in our opinion, is �airiy presznted in all material respects in relation to thz e�nerGi
purpose financial statements taken as a whole.
/3.�.�..�....,� 0 L-,�L--�----,-- �— �} .
,
Gecember 3, 1996
,
1
i �
CITY OF BANGOR,MAINE
SCf IEDULE OF FEDERAL AND STA TE FINANCIAL ASSISTANCE
FOR TNE YEAR ENDED JUNE 30, l996
PASS-
FEDERAL 7HROUGH
CFDA GRANTOR BEGINNING OISBURSE- ENDING
FEn�aar,.FlN_aN.ciql,ass�srANcE N�_M�€R Huma�R �ALANC� RECE�PTS MEN_Ts �9�9Nc€ ' .
RECEIVED DlRECTLY
Depaitmenf ol Agikulfure
FoodDisl�ibufion-Food Donation Program 10.550 N/A 13,667 45,50a 45,067 14,104
, Department of Energy
Insfifutiona!Conservation Pro�ram N/A N/A (12,813) 7,731 20,186 (25,268)
Depaifinenf of Housing and Urban
Developmenl
Community Development 81ock Grants 14.218 N/A
8-94-MG23-0004 (396,229) 1,129,564 733,335 0
' 8-95-MG23-0004 0 837,959 837,959 0
Shelter Plus Caro 14.238 N/A
MF_OfiC93-1135 TIll1 (/D,UIi3) 110,148 108,OUtt (8,823)
ML OGC93-1135 PR/1 (3Gti) •l:i,2G.'i 4t3,59.'i (3,G9tI)
Depaifinent of Transpatafion
Airport lmprovemenf Plan 20.106 N/A
3-23-D005-10 (162,832) 0 0 (162,832)
3-23-0005-11 (421,686) 921,686 0 0
3-23-0005-15 (196,376) 301,690 105,314 0
3-23-0005-16 (107,832) 107,832 0 0
3-23-0005-17 (1,417) 109,656 108,239 0
3-23-0005-18 (132,569) 511,562 378,993 0
3-23-0005-1�J (33,924) 266,987 233,063 0
� 3-23-0005-20 0 1,014,678 1,399,164 (384,486)
� Passen�erFacilifyCl�ar�es N/A N/A 0 438,097 0 438,097
� PASS THROUGH
Department o(Ac�ria�lhue
Women,Inlanf 8 Children-Admin 10.557
W1C 02-95 (61,183) 189,183 126,000. 2,000
WIC 02-96 0 216.369 271,428 (55,059)
Wornen,lnlanf& Children-Food 10.557
WICO2-95 0 503,3G8 503,368 0
WlC 02-96 0 1,250,•171 1,250,471 0
School Bieak(asf Program 10.553 013-05A-1350-05 (2,127) 32,547 36,908 (6,488)
SchoolLunchPrograrn 10.555 013-05A-1351-05 (2i,346) 287,343 328,250 (62,253)
Surnmo�Food Pror�ram 10.559 013•05A-2354 05 0 15,634 15,634 0
SurnrnorFood Proc�ram 10.559 013-05A-2355 05 0 Y,591 1,591 0
2
' C1TY OF BANGOR,MAINE
SCHEDULE OF FEDERAL AND STATE FINANCIAL ASSISTANCE
FOR THE YEAR ENDED JUNE 30, 1996
PASS-
FEDERAL THROUGH
CFDA GRANTOR BEGINNING DISBURSE- ENDING
F�[��RAI.FIN_AHC(�1�Ass�s�l�NcE NuM@E� N�M�ER �ALANC� REc�IPrs MENTS B_A1 ANC�
PASS-THROUGN-Contlnued
Environmental Protection Agency
Sfate Revolving Loan Fund Prograin 14.238 N/A
Combined Sewer Ove�llow 0 1,074,406 1,074,406 0
Depa�tment of Hea1fN&Human Services
' Lead Poisoning&Prevention 93.197 BH 94-59 0 16,788 31.007 (14,219)
8angoiChildren'sDentalClinic 13.994 DH94-78 0 16,000 16,000 0
STDMIV Clinical 8 Epidemioloc�ic Se�vices 13.977 8H 9a-41 41,352 59,950 99,126 2,176
fmmunizafion Prograrn 13.268 BH 93-4a (16,909) 0 0 (16,909)
ImmunizationPrograrn 13.268 BH94-26 (19,550) 39,850 41,793 (21,493)
f-lealth Education OuOeach 13.268 Bhl 95-33 0 36,776 22,773 14,003
Inm�unizafion Pro�iam Nwsin� 13.268 �1195-3•i 0 34,4B5 24,6fi9 9,816
I��:��;ur�nunr o�c�i�����r�„��
f IIV/�lids 1'revenfion Ed(;r�u�f(J•1 9'i) 9J.938 013 05,�1 31tiJ-IS 2,I11 0 7JJ 1,38d
E.S.E.A. Chapterl-Disadvanfa�ed(J-1-95) 84.0f0 013-05A-2709-13 (100,641) 100,641 0 0
E.S.E.A. Chapterl- Migianf(94-95) 84.011 013-05A-2708-13 14,641 4,750 19,391 0
L.S.E.A. Cfiapterll(9A-95) 84.151 013-05A-1675-02 4,384 0 4,384 0
Dwight D.EisenhowerAct(9-J-95) 84.164A 013-05A-4165-10 32,255 0 22,841 9,414
ChapterlProgramfmprovements(94-95) 84.218 013-05A-1707-13 7,766 D 7,766 0
Mcl<inley Ho�neless Act(9a-95) 84.196 013-05A-1164-01 12,280 0 12,280 0
Mcl<inleyAdult Nomeless(94-95) 84.192 013-OSA-2509-17 5,562 0 5,562 0
Adult Educaflan Coneclions(95-9G) 84.002 013-05A-2590-09 0 7,882 7,882 0
Adtdt Esteem Macf�ine(95•96) 84.255 013-05A-1591-51 (3,951) 55,077 46,849 4,277
Adult Education Federal Grants(95-96) 84.002 013-OSA-2510-09 0 29,477 29,477 0
Adulf Homeless(95-96) 84.192 013-05A-2509-17 0 20,390 14,528 5,B62
' Chapter�ide 1 Disadvantaged(95-96) 84.010 013-05A-2717-13 0 600,000 685,000 (85,000)
ChapterUTiUe 1 Migranf(95-96) 84.011 013-OSA-2719-13 0 42,750 29,788 12,962
' Chapter 2/Title IV LEA Gianfs(95-96) 84.298 015-OSA-1680-02 0 35,000 33,449 1,551
EisenhowerElementary8 Secondary (95-96) 84.281 013-05A-4167-10 0 18,500 0 18,500
� Special Ed Local Enlille Tifle VA EHA(95-96) 84.027 013-OSA-2702-12 0 195,672 195,672 0
Uiban Mass Trasnpatafion Assistance 20.507 ,
Opeiafin� ME-90-X075 (38,156) 3B,156 0 0
Operafin� ME-90-X083 0 152.758 152,758 0
Capifal ME-03-0027 0 198,587 198,587 0
Capital ME-90-X020 0 225,348 225,348 0
Capital ME-90-X015 0 804 804 0
Capital ME-90•X032 0 13,524 13,524 0
Capifal h1E-90•X03(i -0.113 9.1'LI 13,234 0
cui�ir�,l ME�'JO-XOUO o 17.731 17.7�f o
TUTAL FEULI?AL FlNANCIAL ASSIS)'ANCE 10,889,2t18 9,599,015
3
CITY OF BANGOR,MAINE
SCNEDULE OF FEDERAL AND STATE FINANCIAL ASSISTANCE
FOR THE YEAR ENDED JUNE 30, 1996
PA SS-
FEDERAL THROUGH
CFDA GRANTOR BEGINNING DISBURSE- ENDING
srn r€nF h1�lN_E F!N.�Kci���sslsrANc� NuMeER_ N��A?8ER BALqNCE REC€IPT�S MENTs �_A�AH��
Department o/lleallh d Hurnan Se�vices
Public f IealOi Nurse Suppat N/A QHCH 9a-30 0 &1,5-Jt3 81,548 0
SchoolDentalHealfh N/A 01195-54 0 2,970 2,963 7
Depaitmenf ol Education
� Restrucfunn�3[nhanced Tech(94-95) N/A 010-OSA-1854-55 22,3a8 0 21,152 596
Restruchuing 8 Enhanced l"ech(95-96) N/A Oi0-05A-185a-55 0 2,500 0 2,500
Innovative Scliool E3ased(9-J-95) N/A 010-05A-3166-62 500 0 500 0
Innovafive School Qased(95-9G) N/A 010-05A-3166-62 0 2,000 1,119 881
Depariment oI Environmental Protection
� Sfate Revolvin�Loan Pio�ram N/A N/A
CombinvdSe�vc�rOveiBo�v 0 '1.9,4?ti 29,428 0
nvpartm�nf��l 17ans��rnfalion
niri,a�r i����,���������,�r��i<�n N/A
03-23-0005�10 AIP 10 (U,430) 8,�162 32 0
03-23-0005-15 AIP?5 (10,427) 16,771 6,344 0
03-23-0005-16 AIP 16 (2,846) 2,8a6 0 0
03-23-0005-17 AIP 17 (5,5�4) 11,484 5,940 0
03-23-0005-18 AIP 18 (7,365) 28,420 21,055 0
03-23-0005-19 AIP 19 (1,885) 14,833 12,948 0
03-23-0005-20 AfP20 0 56,371 77,731 (21,360)
Uiban Mass Tians��orfalion llssisfanr,u N/A
Operafin� 7012.05 0 0 36,a91 (36,491)
� , Operatin� 7120.03 (34,120) 34,i20 0 0
' Maine Office!or Substance Abuse
Dn�gFree Schools(9�1-95) N/A N/A 17,990 0 i1,966 6,024
DiugFiee Scliools(95-96) N/A N/A 0 20,000 0 20,000
� Maine Wasle Mana�emenf A�oncy
CapitallnveshnentGiant 932-56 (57,412) $S,ti�3 2$,1Qi 0
TOTAL STATE OF MAINE FINANClAL ASSISTANCE 3�7,26¢ ��7.21�
TOTAL FEDERAL AND STATE FINANCIAL ASSISTANCE /f,Zd6.55-1 2,J36�33
.�
C/TY OF BANGOR, MAINE
NOTES TO THE SCHEDULE OF FEDERAL AND STATE F/NANCIAL ASSISTANCE
FOR TNE YEAR ENDED JUNE 30, 9996
Basis of Presentation
Receipts and disbursements presented in the Schedule of Federa!and State
Financial Assistance are taken direct/y from the books and records of the City,
with the net change in receivables being removed to convert the statement fo .
cash basis.
Major Federa/Program
A major federal�nancia/assistance program, in accordance with the Sing/e Audit
Acr of 1984 as it re/ates to the City for the year ended June 30, 1996, is de�ned as
any program for which tota/disbursemenrs of federa/financia! assisfance are the
larger of $300,000 or 3% or"total federal nnancia/assistance disbursements.
CF�JA
Sour�e: Cata/ogue of Federa/ Domestic Assisfance.
5 .
� +
� ' � ' C • � � • � • �
Certified Public Accountants
Key Plaza • 23 Water Street
Post Office Box 864
Bangor, �fE 04402-0864
(207) 947-3325
lndependent Auditor's Report on Schedules
of Agreement Operations/Cost Determination
The Honorable Mayor and City Councif
City of Bangc�, Maine
We have audited the special-purpose Cost Determination Reports for agreements wiih the State of
Maine Departments of Human Services and Transpor�ation and the City of Bangor, Maine as oT
June 30, 1996. These reports are the responsibility of the City of Bangor, Maine`s management.
Our responsibiiity is to express an opinion on these special-purpose reports based on our audit.
We conducted our audit in accordance with generaliy accepted auditing standards. Those
standards require that we plan and periorm the audit to obtain reasonabie assurance about wheiher
the Cost Determination Reports are Tree of material misstatement. An audit includes examining, on
a test basis, evidence supporting the amounts and disclosures in the Cost Determinatien n�ports.
Rn audit also includes assessing the accounting principies used and signiricant estima�es made by
management, as well as evaluating the overall presentation of the Cost Determination Repers. We
believe that our audit provides a reasonable basis for our opinion.
The accompanying special purpose Cost Determination Reports were prepared Tor the purpose of
complying with the State of Maine Departments of Human Services' and Transpo�ation's
Exceptions to OMB Circular A-110, Attachment G and the terms and conditions o� each or the
agreements between the State oT Maine Departments of Human Services and Transportaiion and
the City, and are not intended to be a presentation in conformity with generally accepted accounting
principles.
In our opinion, the special-purpose repors referred to above present fairly, in all materal r.�seec:s.
the revenues, expenditures and balances of the City or Bangor, Maine's agre�ments witn t��� St���
of Maine Departments of Human Services and Transporation as of June 30, 1996 or the c�sis o�
terms and conditions of those agre�ments.
This report is solely for the information and use of the city councii, management and ���e�;�: St�:�
and Federal agencies and should not be used for any otner purpose.
/�-,�--�...,� � � � ,� _
December 3, 1996
6
CITY OF BANGOR, MA/NE
SCHEDULE OF AGREEMENT OPERATIONS
FOR THE YEAR ENDED JUNE 30, 9996
Women, lnfant & Children
Administrative Food
Department DHS DHS
Agreemenf IYumber W1C 02-96 WIC 02-96 Activity
Agreement Period 10/1/95 - 9/30/96 �0/9/95 - 9/30/96 Total
REVENUE
State Agreement 271.428 1,250.471 1.529.899
Total Revenue 271,428 1.250,471 1.521.899
EXPEND/TURES
Personnel 232,557 0 232,5:,7
Equipment 1,193 0 i, 193
All Other 37,678 9,250.471 1.288. )49
Total Expenditures 271.428 1.250.471 1.521.E99
SURPLUS (DEF/CIT) 0 0 0
7
C1TY OF BANGOR, MA/NE
AGREEMENT OPERAT/ONS/COST DETERMINATION REPORT
FOR THE YEAR ENDED JUNE 30, 1996
Department DHS
Agreement Number W/C 02-96 (Aamir 1
Agreement Period 10/1/95-9/30/96
Agreement Amount �383,429
Aare�ment Amount Prorafed to Audited Period 287,560
REVENUE EXPENSE BALANCE
Part !. Agreement Totals
1. PerAgency Ledger 271,428 271,�2� 0
2. Adjustments 0 G 0
3. P�r Schedule of Agreement Oper=:;ons 271,428 271,428 0
Parf ll. Agreement Adjustments: Elimin�ricns
DESCR/PT10N REVENUE EXPENSE BALANCE
4. Wic 02-96 Receivab/e @ June 30. ?996 (55,059) 0 (�5.059)
�. 0 0 0
6, 0 0 0
7, 0 0 0
g, 0 0 0
9. Tota/Adjustments 5( 5,059�. 0 (:,� 059
10. TOTALS AVAILABLE FOP, CC�; SHAR/NG 29 6;369 271,428 ;�:,,0:,9)
Part Ul. Agreement Cost Sharing
% OF TOTAL
FUNDING AVAlLABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE FXPENSE BALANCE
11. W/C 02-96 100.000% 216,369 271,428 (:,;,059)
�2. 0.000% 0 0 0
13. 0.000% 0 0 0
1�. Totals 100.000% 216,369 271,42� (:,.:,,0��)
Par IV. Agreement Sfub Perioa Adjusrm�r:
REVENUE EXPENSc EALAlVCE
15. Agreement- Total 216,369 %7;,4%� ,��.0�9)
10. Agresment- Intia! Stub 0 0 0
17. Agresmeni - Current Ye�r 215,369 279,^.2� ;:,�,05�)
r�r� V. ngre�ment SFA Current Year Distr�uiion
TOTAL CURRENT CURRENT CURRETIT
SOURCE OF AGREFMENi % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE REVENUE REVENUE EXPENSE BALANCF
13. Federal 383,�21 900.000% 216,369 271,428 (:,5,059)
19. Stare 0 0.000% 0 0 0
2Q. Totals . 383.42? - 100.000% ��'1�fi9- � �2 1��5.059)
8
CITY OF BANGOR, MAINE
AGREEMENT OPERATIONS/COST DETERM/NATION REPORT
FOR THE YFAR ENDED JUNE 30, 1996
Deparrment DHS
Agreemenr Number WIC 02-96 (rood)
Agreemenf Period 10/01/95 - 09/30/96
Agreement Amount �1,920,7�4
Agreement Amount Prorated fo Audiied F��od 1,440.5�8
REVElVUE EXPENSE BALANCE
Part 1. agreement Totals
1. PerAgency Ledger 1,250,479 1,2�G,471 0
2. Adjustments 0 0 0
3. Per Sc,7edule ofAgre�ment OperGtions 9,250,�7i 1,250,�71 0
Par� ll. Agreement Adjustments: Eliminaiions
DESCRlPT/ON REVENUE EXPENSE BALANCE
4. 0 0 G
v. � � Q
5. � � Q
7. � 0 �
8. 0 0 0
9. Totai Adjustments 0 0 Q
;'0. TOTALS AVAILABLE FOR COS; Si-iARING i.250.471 1.250.^71 0
Par lli. Agreement Cost Sharing
% OF TOTAL
FUNDING AVA/LABLE AVAILABLF ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
9 9. W/C 02-96 100.000% ),250,471 1,250.�71 0
9 2. 0.000% 0 0 0
13. 0.000% � 0 0 0
;�. Totals 100.000% i.250,471 1.250.-71 G
Par lV. Aarenment Siub Period Adius�me!;�
V RFVENUE EXPE'NSE BAL4NCE
1�. Aareement- Total , 1,250,471 9:2�G:471 0
i n. Agr�emenr- lnf;al Stub 0 0 0
i 7. Agreement- Current Year i.250,471 9:2:,0,:'71 0
F�r V. Aare�menf SFA Current Ye�r Distroution
TOTAL CURRENT CURRENT CURRENT
SOURCF OF AGREt�NENT % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE R�VENUE REVENUE EXPENSF BALANCF
18. Federal 1,920,7�-^. 100.000% 1,250,471 1,250,471 0
19. StatE 0 0.000% 0 0 0
20. Totals �1.920.7�� 100.000% �1.250.471 �1.250.471 �
9
CITY OF BANGOR, MA1NE
SCHEDULE OF AGREEMENT OPERATIONS
FOR THE YEAR ENDED JUNE 30, 9996
Women, lnfant & Children
Administrative Food
Department DHS DHS
Agreement Number WIC 02-95 WJC 02-95 Activity
Aqreement Period 10/9/94 - 9/30/95 �0/1/94 - 9/30/95 Total
REVENUE
State Agreement 126.000 503,368 629.362
Total Revenue 126,000 503,368 629,36d
EXPENDITURES
Personne! 8�,673 0 81,673
Equipment 519 0 5?9
Al! Other 43,808 503.368 547, 17c
Total Expenditures 126,000 503.368 629.368
SURPLUS (DEFICIT) 0 0 0
10
C/TY OF BANGOR, MA/NE
AGREEMENT OPERAT/ONS/COST DETERM/NATION REPORT
FOR TNE YEAR ENDED JUNE 30, 1996
Deparrment DHS
Agreement Number WIC 02-95 (Admin)
Aareemenf Period 90/01/94 - 09/30/95
.Agreement Amount �411,181
Agreement Amount Prorated to Audiied reriod 102,795
REVENUE EXPENSE BALANCE
Pari l. Agresmenf Totals
1. Fer Agency Ledger 126,000 126,000 0
2. Adjustments - Due to State 2.000 0 2.000
3. Fer Schedule ofAgreement O�e;��irons 928,000 126,000 2.000
Part ll. Agreement Adjustments: EliminG:rons
DESCR/PTION REVENUE EXPENSE BALANCE
4. WJC 02-95 Receivable @ June .:�0, 1995 61,983 0 61,183
5. 0 0 0
6. 0 0 0
%. 0 0 0
8. 0 0 G .
9. Total Adjustmenfs 61 183 0 61.?83
90. TOTALS AVAILABLE FOR CO�;SHARING 189,983 126,000 63.18,s
Parr lll. Agreemenf Cosf Sharing
% OF TOTAL
FUND/NG AVAILABLF AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
19. W/C 02-95 100.000% 39a.,075 392,075 2,000
92. 0.000% 0 0 0
13. 0.000% 0 0 0
;�?. Totals 100.000% 394.075 392.07:, 2.000
P�rt IV. Agreement Stub P�riod Ad1us:,�,�n�
REVENUE EXP�NSE BALANCE
95. Agreement - Total 394,075 .?92,G7� 2.000
16. Aareement- lntial Stub 204,892 260.075 �01.183
17. Apre�ment - Currcnr Ye�r 189,183 126,000 03,1 d3
Par V. Aareemenr SFA Current Year Gisrr�bution
TOTAL CURRENT CURRENT CURRENT
SOURCF' OF AGRE�MENT % OF TOTAL YEAR YEAR YFAR
FUNDS REVENUE REVENUE REVENUE EXPENSE BALANCE
18. Federal a 19,181 100.000% 189,183 126,000 53,183
1 G. State 0 0.000% 0 0 0
20. TOtals �� 1Q0 000° �1_89.18 �126_000 �63.183
19
CITY OF BANGOR, MA/NE
AGREEMENT OPERATIONS/COST DETERMINAT/ON REPORT
FOR THE YEAR ENDED JUNE 30, 1996
Department DHS
Agreement Number WIC 02-95 (Food)
Agreement Period 9 0/01/94 - 09/30/95
Agreemenf Amount $9,920,744
Agreement Amount Prorated fo Audited Period 480,186
REVENUE EXPENSE BALANCE
Part l. Agreement Totals
1. PerAgency�edger 503.368 503,368 0
2. Adjustments 0 G G
3. Per Schedu/e ofAgreement Operaiions 503,368 503,:;68 G
Part ll. Agreement Adjustments: E/imindtions
DESCRIPTION REVENUE EXPENSE BALANCE
4. 0 0 0
5, 0 0 0
6. 0 0 0
7, 0 0 0
g, 0 0 0
9. Total Adjustmenis 0 G �
10. TOTALS AVAILABLE FOR COST SNARING 503,368 503,368 0
Part lll. Agreement Cost Sharing
% OF TOTAL
FUNDlNG AVAILABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
91. W!C 02-95 100.000% 1,765,732 1,765,732 0
�2. 0.000% 0 0 G
�?. 0.000% 0 0 0
14. Totals 9 00.000% 1,765,732 1;765,732 0
Parf 1V. Agreement Stub Period Adjustmeri
REVENUE EXPENSE BALANCE
15. Agreement- Total 1,765,732 1,765,732 0
16. Agreement- Intial Stub 1.262.364 1.262.364 0
17. Agreement - Current Year 503,368 503,368 0
Part V. Agreement SFA Current Year Distribution
TOTAL CURRENT CURRFNT CURRFNT
SOURCE OF AGREEMENT % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE REVENUE REVENUE EXPENSE BALAIVCE
18. Federal 1,920,744 0.000% 503,368 503,368 0
19. State 0 0.000°0 0 0 0
20. Totals $1.920.744 - Q�°g $503.368 �503.368 ,�g
12
CITY OF BANGOR, MA/NE
SCHEDULE OF AGREEMENT OPERATIONS
FOR THE YEAR ENDED JUNE 30, 1996
Lead Poisoning Dental Public Health School Derrtal
Prevention Clinic Nurse Support Heatth
Department DHS DHS DHS DHS
Agreement Number BN 94-59 DH 94-78 BHCH 9430 DH 95-54
Aqreement Period 7/9/95- 6/30/96 7/1/95- 6/30/96 7/9/95 - 6/30/96 7/1/95 - 6/30/96
RE��E,NUE
Fees 0 6,913 28,166 0
Medicaid 0 54,907 0 0
Stcie Agraement �77 16.000 81,547 % 970
Tota!Revenue °3,:,77 77.820 909.713 2.970
EXPENDITURES
Personne! 2�,295 12�,186 206,821 0
Equipment 1,:;00 0 4,487 0
Al! Other 5,4�2 35.192 15.382 . 2.963
Tota/ Expenditures 31,007 156,378 226.690 2.963
SURPLUS (DEFICIT) % ��Q (78.558) 916 977) Z_
13
CITY OF BANGOR, MA1NE
AGREEMENT OPERATIONS/COST DETERM/NAT10N REPORT
FOR THE YFAR ENDED JUNE 30, 'f 996
Deparfinent DHS
Agreement Number BN 94-59
Agreement Period 07/01/95 - 06/30/96
Agreement Amount .�33,577
Agreement Amount Prorated to Audited r�riod 33,577
REVENUE EXPENSE BALANCE
Part l. Agreement Tofa/s
1. Per Agency Ledger 33,577 31,007 2.570
2. Adjustments 0 0 0
3. Per Schedu/e ofAgreement Ope�ations 33,577 31,007 2,570
Parf ll. Agreement Adjusfinents: Eliminarions
DESCRIPTION REVENUE EXPENSE BALANCE
4. Receivab/e at June 30, 9996 (?6,789) 0 (16,789)
5. 0 0 0
6. � 0 G G
7. 0 0 0
8. 0 0 G
9. Total Adjustments 16 789 0 �16.789)
10. TOTALS AVAILABLE FOR COST SHAR/NG 16,788 39,007 (14,219)
Part Ill. Agreement Cost Sharing
% OF TOTAL
FUNDING AVAILABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BAL4NCE
9 9. BH 94-59 , 100.000% 16,788 31,007 (14,219)
12. 0.000% 0 0 0
13. 0.000% 0 0 0
14. Totals 100.000% 16,788 31,007 (?�,219)
PGrt IV. Agreement Stub Period Adjusrmen;
REVENUE EXPENSE BALANCE
15. Agreement- Total 16,788 31,007 (14,219)
16. Agre�ment- Intia! Stub 0 0 0
17. Agresmenf- Currenf Year 9 6,788 31,007 {i 4,219)
Fart V. Agreement SFA Current Year Distrioution
TOTAL CURRFNT CURRENT CURRENT
SOURCE OF AGREEMENT % OF TOTAL YEAR YEAR YEAR
FUND REVENUE REVENUE REVENUE EXPENSE BALANCE
18. Federal 16,788 ?00.000% 16,788 31,007 (14,219)
19. State 0 0.0 0° 0 0 0
20. Tota/s �16.788 - 100.000% $16.788 $31_007 �;�14.219)
14
CITY OF BANGOR, MAINE
AGRFEMENT OPE'RATIONS/COST DETERM/NATION REPORT
FOR THE YEAR ENDED JUNE 30, 1996
Department DN,S
Agreement Number DH 94-78
Agreement Period 07/01/95-06/30/96
Agreement Amount �16,000
Agreement Amount Prorafed to Audited P��od 16,000
REVENUE EXPENSE BALANCE
Fart l. Agreemenf Totals �
1. PerAgency Ledger 77,820 156,378 (78,558)
2. Adjustments � 0 C
.:�.�Per Schedule orApre�ment Oper�ions 77,820 156.37� (78,558)
Part ll. Agreement Adjustments: Elimin�:fcrs
DESCR/PTION REVENUE EXPENSE BALANCE
4. City revenue 95,752 0 95,752
5. Admin - salary & fringe 0 17,194 (17,194)
6. 0 0 0
7. p n �
ts. 0 G 0
9. Total Adjustments 95.752 17.19� 78.558
10. TOTALS AVAILABLE FOR CG�� SHAR/NG 173,572 973;572 . (0)
Part lll. Agre�ment Cost Sharina
, % OF TOTAL
FUNDUIIG AVAILABLF AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
1 i. DN 94-78 9.218% 16,000 9 6.000 0
12. All other 90.782% 157,572 157,572 (0)
?3. 0.000% G 0 G
14. Totals 100.000% 173,572 173;�72 (0)
P�r IV. Agrcement Stub Pericd Adjusrm,err
REVENUE EXPENSE BALANC�
i�. Agreement- Total 16,000 16,G00 (0)
16. Agreement - Intial Stub 0 0 0
97. ,�greement - Curr�nt Yecr 16;000 ;6,G00 (0)
Far V. Aqre�menf SFA Current Year uistri�uiion
TOTAL CURRENT CURRENT CURRENT
SOURCE OF AGRFEMENT % OF TOTAL YFAR YEAR YFAR
FUNDS REVENUE REVENUE REVENUF EXPFNSE BALANCE
18. Federal 16,000 100.000% 9 6,000 16,000 0
19. State 0 0.0_ 00% 0 0 0
2G. Tota/s 16.000 100.000�/ �16.000 �16.000 �,0
15
� CITY OF BANGOR, MA/NE
AGREEMENT OPERATIONS/COST DETERM/NATION REPORT
FOR THE YEAR ENDED JUIYE 30, 9996
Department DHS
Agreement Number BHCH 94-30
Agreement Period 07/01/95 - 06/30/96
Agreement Amount $81,548
Agreement Amount Prorated to Audited F�nod 81,548
REVENUE EXPENSE BALANCE
Fart l. Agreement Totals
1. Per Agency Ledger 109,713 226,690 (i i 6.977)
2. Adjustments 0 0 G
3. PerScheduleofAgreemenrOpera�ions 109,713 226,690 (� i6.977)
Part ll. Agreement Adjustments: Eliminations
DESCRIPTION REVENUE EXPENSE BALANCE
4. Amounts related to other activiiies 0 (44,169) 44.169
5. City revenue 72,808 0 %2.�08
o. G G G
7 0 0 0
g. 0 0 G
9. Total Adjustments 72.808 4( 4.169) �1o.a77
10. TOTALS AVAILABLE FOR COST SHARIIVG 182,521 982;521 G
Part lll. Agreement Cost Sharing
% OF TOTAL
FUNDING AVAILABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
91. Agree BHCH 94-30 44.679% 89,548 81,548 G
12. A/l other 55.329% 900,973 100;973 0
13. 0.000% 0 0 0
14. Tota/s 9 00.000% 182.521 182,52? 0
Part !V. Agreement Stub Perrod Adjustment
REVENUE EXPENSE BALANCE
15. Agreement - Tota/ 81,548 81,548 0
16. Agreement - Intia/ Stub 0 0 0
17. Agreemenf- Currenf Year 81,548 81,542 0
Par� V. Agreement SFA Current YearGisrribution �
TOTAL CURRENT CURRENT CURRENT
SOURCE OF AGREFMENT % OF TOTAL YEAR YFAR YEAR
FUNDS REVENUE REVENUE REVENUE EXPENSE BALANCE
18. Federal 0 0.000% 0 0 0
19. Sfate 81,548 100.000% 81.548 81.548 0
20. Totals �81.548 100.000% �81"548 $81.548 �Q
96
CITY OF BANGOR, MAlNE
AGREEMENT OPERATIONS/COST DETERMINATION REPORT
FOR TNE YEAR ENDED JUNE 30, 1996
Department DHS
Agreement Number DH 95-54
Agreement Period 07/01/95-06/30/96
Agreement Amount �2,970
Agreement Amount Prorated to Auditea Period 2,970
REVENUE EXPENSE BALANCE
Part 1. Agreement Totals
?. PerAgency Ledger 2.970 2,903 7
2. Adjustments 0 0 G
3. Per Schedule ofAgreemenr Opera:ions 2,970 2,963 7
Pari ll. Agreement Adjustments: Elimirai�ons
DESCRlPT/ON REVENUE EXPENSE BALANCE
4. 0 0 0
5. G 0 C
6. 0 0 0
7. 0 0 0
8. 0 0 G
9. Total Adjustments 0 0 G
10. TOTALS AVAILABLE FOR CvST SHARING 2.970 2.963 7
Par� 111. Agreement Cost Sharing
% OF TOTAL
FUNDING AVAILABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
11. DH 95-54 100.000% 2.970 2.963 7
I 12. 0.000% 0 0 0
13. 0.000% 0 0 0
14. Totals 100.000% 2.970 2.96� 7
Fa� IV. Agreement Stub Period Ac�iust�re�i
REVENUE EXPENSE BALANCE
15. Agreement- Tota! 2,97G 2.�6� 7
16. Agreemeni - Intial Stub 0 G 0
17. Agreement - Current Year 2,970 2.90? 7
Pari V. Agreement S�A Curreni Year uistrQuiion
TOTAL CURRENT .CURRENT CURRENT
SOURCE OF AGRF'FMENT % OF TOTAL YEAR YEAR YF'AR
FUNDS REVENUE REVENUE REVENUE EXPENSE BALANCE
18. Federal 0 0.000% 0 0 0
19. State 2.970 100.000% 2.970 2 963 7
20. Totals 2.970 100.000% �2.970 �2.963 �
97
C1TY OF BANGOR, MA/NE
SCNEDULE OF AGREEMENT OPERATIONS
FOR THE YEAR ENDED JUNE 30, '1996
STD/HIV Clinical & Epidemiologic Services
Department DHS
Agreement Number BH 94-41
Aqreement Period 1/1/95 - 6/30/96
REVENUE
Fees 14,668
Medicaid '�91�
State Agreement 64.950
Tota/ Revenue 81,528
EXPENDI TURES
Personne! 83,768
Equipment �
A/l Other 41.743
Tota! Expendifures 125.511
SURPLUS (DEFlCIT) . 4( 3.9831
18
CITY OF BANGOR, MAINE
AGREEMENT OPERATIONS/COST DETERMlIYAT10N REPORT
FOR TNE YEAR ENDED JUNE'30, 1996
Department Dh'S
Agreement Number BH 94-41
Agreemenf Period 01/01/95 - 6/30/96
Agreement Amount $161,850
Agre�ment Amount Prorared to Audited P��od 113,400
REVENUE EXPENSE BALANCE
P�r l. Aqre�ment i otals
i. Per Agency Ledger 81,528 ;25;5 i i (4J,98:;)
2. Adjustmenfs 0 0 0
.�. Per Schedule o�Aareement Gp���:;ons 81,528 125,51 i (�.;,9a3)
Part 11. Agreement Adjustmenis: Elimira:ions
DESCRIPTION REVENUE EXPENSE BALANCE
4. Carry for�vard to BH 96-05 (5,000) 0 {5,000)
5. 0 0 G
6. G G �
7. 0 G C
8. 0 0 0
9. Total Adjustments 5 000 0 �5.000)
90. TOTALS AVAlLABLE FOP, CCS��HARING 76;528 i25,�11 (�8,983)
Par� lll. Aqre�ment Cost Sharrng
°a OF TOTAL
FUNDING AVAILABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
i 1. BH 94-41 78.337% 59,950 99,126 (39,176)
12. Mediciad 2.496% 1,910 2.132 (222)
13. Clinic Fees 19.967% 14.6od 24.253 (9.585)
9 4. Toials 100.000% 70,528 ;25.�;� (^.8,983)
Par IV. Aareement Stub P�riod Adjusi;�;�r:
REVENUE EXPENSE BALANCE
"�. Agreement - Torcl 150,8�0 1:,4,c7^. 2.170
16. agre�mert - Intial Stub 96,900 55.5^8 =1.352
17. Agr�ameni - Current Year �9,950 9Q;1%5 ,-�;�u3)
Pari V. Aareemenr SFA Current Yecr uis�rcurion
TOTAL CURRENT CURRENT CURREIVT
SOURC� OF AGREFMENT % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE' REVENUE RE�/ENUE EXPENSE BALANCE
1�. �ederGl G 0.000% 0 0 0
'9. Siaie 161,850 100.000% 59 950 99 126 3� 9•176�
20. Totals �1� 100.000% .�59.950 �99.126 39"176)
19
CITY OF BANGOR, MA!lVE
SCHEDULE OF AGREEMENT OPERATIONS
FOR THE YEAR ENDED JUNE 30, 1996
Immunization Program
Department DHS DHS DHS
Agreement Number BH 94-26 BH 95-33 BH 95-34
Aqreement Period 90/1/94 - �2/3�/95 �/9/96 - 12/31/96 1/1/96 - 12/31/96
REVENUE
Fees 945 0 0
State Agreement �9.575 36,770 3-.���
Total Revenue o0.520 36.776 ��' �'''�
v-.Y�.IJ
EXPENDI TURES
Personne! 38.837 9 8,237 2%.:;:;�
Equipment 0 0 0
All Other 3.947 4.536 �. :10
Tofal Expenditures �2.784 22.773 %=.'.cc9
S URPL US (DEF/C/T) 17.736 14.003 9 �?o
20
ClTY OF BANGOR, MA/NE
AGRFEMENT OPERATIONS/COST DETERMINATION REPORT
FOR TNF YEAR FNDED JUNE 30, 1996
Department DHS
Agreement Number BH 94-26
Agreement Period 10/01/94-92/31/95
agreement Amount �99,425
Aareement Amounr Prorated to Audit�� r��iod ?7.775
REVENUE EXPENSE BALANCE
Part l. Aqreeme,nt i otals
1. Per Agency��dger 60,520 -^.2.78� i i.7��
2. Adjustmenrs � 0 �=�
3. Psr Scnedule or Agre�mert C�c�r=:ions 60,520 4%,78� '7.7:;c
Part ll. Apreement Adjustments: Elimira;;ons
DESCRIPTION REVFNUE EXPENSE BALANCE
4. Receivable at 6/30/96 (19,725) 0 �'i 9.72:,,i
5. 0 0 0
o. 0 0 0
'. 0 G 0
8. 0 0 0
�. Total A.djustments (19.725) 0 !�9.7%�;
10. TOiALS A,VAILABLF FOr; ��;�; �HARh11G 40,795 42,7�:' (i.989)
Parr lll. Agresment Cost Sharing
% OF TOTAL
FUNDING AVA/LABLE AVAILABLF' ALLOCATED
SOURCE RE'VENUE RF'VENUE EXPFNSE BALANCE
11. BH 94-26 97.684% 39,850 ^1,793 (1.943)
12. AI! Other 2.316% 945 991 (='6j
13. 0.000% G 0 0
i-''.-. IOtc�S '�0.���� ��,/Q� �",-L.%C4 (�.���'I
P:r:" IV. Acrreement Stub Perrod�:aius�;�:�;;:
V REVENUE EXPENSc BALANCE
;:,. r.gre�ment- �otGl 79,700 '0;;'�3 �;21,49.$)
1�. �areemer,t - Inii�l Stub 39.850 59 =='GO ';9.��0)
;7. ;=,greemen� - Curr�nt Year .?9,8�0 �;,7�3 ;i.9-=.=)
Par ��. Aare�menr ��A Curre,�c Ye�r Gis�r:buiion
TOTAL CURRENT CURRFNT CURRENT
SOURCE OF AGREc1y1ENT % OF TOTAL YEAR YEAR Y�AR
FUNDS REVENUE REVENUE REVENU� tXPFNSc BALANCc
18. Federal 0 0.000% 0 0 0
19. Siate 99.42� 100.000% 39.850 41.793 1 943
20. Totals gg.425 100.000% �39_850 �41.793 1.943)
21
CITY OF BANGOR, MAINE
AGREEMENT OPERATIONS/COST DETERM/NATION REPORT
FOR THE YEAR ENDED JUNE 30, 9996
Deparrment DHS
Agreement Number BH 95-33
Agreement Period 01/09/96-12/31/96
Agreement Amount $49,035
Agreement Amount Prorated to Auditea P�riod 24,518
REVENUE EXPENSE BALANCE
Part l. Agreement Tota/s
1. Per Agency Ledger 36.776 22,773 14.00:;
2. Adjusiments � _4 �
3. Per Schedule of Agreement Operations 36,776 22.773 ',4.00.:, �
Part ll. Agreement Adjustments: Eliminations
DESCRIPTION REVENUE EXPENSE BALANCE
a 0 0 0
5. 0 0 0
o. 0 0 G
7. J 0 0
g, 0 0 �
9. Total Adjustments 0 0 0
90. TOTALS AVAILABLE FOR COS�SHAR/NG 36,776 22.773 1�,00.3
Part lll. Agreement Cost Sharing
% OF TOTAL
FUNDING AVA/LABLE AVAILABLE ALLOCATED
SOURCE REVENUE REVENUE EXPENSE BALANCE
11. BH 95-33 100.000% 36,776 22,773 14.003
;2. 0.000% . . 0 0 C
�,�. 0.000% 0 G ��
14. Totals 900.000% 36,776 22,773 14.OG3
Part IV. Agreement Stub Period Adjusim�rt
REVENUE EXPENSE BALANCE
15. Agreement- Total 36,776 22;773 14,003
16. Agreement- Intial Stub 0 0 0
17. Agreemenf - Current Year 36,776 22,773 9�,GG3
Part V. Agreement SFA Current Year Distribufion
TOTAL CURRENT CURRENT CURRENT
SOURCE OF AGREEMENT % OF TOTAL YEAR YEAR YEAR
FUNDS REVENUE REVENUF REVENUE EXPENSE BALANCE
18. Federal 0 0.000% 0 0 0
19. State 49.03� 100.000% 36.776 22.773 14.003
20. Totals �49.035 -100.000% �36.776 �22.773 �14.003
22 -
CITY OF BANGOR, MAINE
AGREEMENT OPERATlONS/COST DETERMlNAT10N REPORT
FOR THE YEAR ENDED JUNE 30, 1996
Department DNS
Agreement Number EH 95-34
Agreement Period 01/01/96-12/31/96
Agreement Amount $68,970
Agreement Amount Prorated to Audir�d ,��.�iod 34,485
REVENUE EXPENSE BALANCE
PGr� l. Aareement �ota/s
1. Per aqency L�dger 34,485 24,669 9;816
2. Adjustments 0 0 0
3. Fer Schedule of Aareem�nt C;���:ions 34;485 2�,cc9 9,816
Part ll. Agreement Adjustments: climir�rrcns
DESCRIPTION REVENUE EXPENSE BALANCE
^. 0 0 C
5. 0 0 0
G. 0 U v
7. G G 0
8. O 0 C
9. Total Adjustments 0 0 0
�0. TOTALS AVAILABLE�OR CO�i SHARING 34,�?85 2�,eo9 9,896
Par� lll. Aareement Cost Sharina
V v % OF TOTAL
FUND/NG AVAlLABLE AVA/LABLE ALLOCATED
SOURCF REVFNUE REVENUE EXPENSE BALANCE
i?. BH 95-34 100.000% 34,485 24,609 9,8 9 6
'2. 0.000% 0 0 0
i.�. 0.000% 0 G 0
14. To�als i 00.000°0 34.485 24.609 9.815
PGrt IV. Agre�ment StuQ Fnr10C��,GrfUSiri���c
REVE/V UE EXFENSc BALANCE
�5. Agre�,ment - Total 34,�85 2�,co� 9,816
'6. Agre�ment - lntial Stub 0 0 0
1;. Agrcement - Current Ye�r 34,485 24;ce� 9,�1 F
Far V. Agr��ment S,-�A Curreni YearDis�;�outron
TOTAL CURRENT CURRENT CURRENT
SOURCF OF AGREEMENT % OF TOTAL YEAR YEAR YEAR
FUNDS RFVFNUE REVENUE REVENUE EXPENSF BALANCE
18. Federal 0 0.000% 0 0 0
19. Siate 68.970 100.000% 34 485 24.669 9.816
20. Totals 68.970 100.000% 34.485 �24.669 .39.816
23
C1TY OF BANGOR, MA/NE
SCHEDULE OF AGREEMENT OPERATIONS
FOR THE YEAR ENDED JUNE 30, 1996
THE B US
Department MDOT
PIN Number 7012.05
Grant Number ME-90-X08�
Agreement Period 7/1/95 - 6/30/90
FEVENUE
Bus Fares 2��.?�a
Advertising �L,OLO
Other Loca/ Revenue =25
Loca/ Subsidy 132.201
State Share 36,��1
Federa/ Share 152.7:,a
Toral Revenue 504.1 r?
EXPENDlTURES
Personne/ �20,�:;9
Pensions & Fringes �,�c.�cg
Fuel & Oil 50,°=6
Tires & Tubes 11,6..;0
Other Materials ?^1,�73
Utilities 2.90G
Insurance 2.��9
Department Overhead 100.527
Credits 100.527
Toial Expenditures 7c9,�=�
OTHER (SOURCES) UScS
Bangor Subsidy (210,��1)
Equipment Replacement r;�serve 1 i.'20
Total Other Sources (20�;531)
SURPLUS (DEF/C/T) �
24
C/TY OF BANGOR, MA/NE
SCHEDULE OFAGREEMENT OPER4TlONS ,
FOR THE YEAR ENDED JUNE 30, 9996
THE BUS - CONT/NUED
Department MDOT MDOT
P/N Num6er 7120.03 7012.05
Granf Number YI�IE-90-X075 ME-90-X083
Agreement Period 7/9/94 - 6/30/95 7/1/95 - 6/30/96
Staie Share perSchedule ofAgr��men� Operations 0 36,491
Receivable �a 6/30/9:, 3a,,�2p 0
Receivable @ 6/30/96 0 3( 6.491)
State Share per Schedule of Fecieral ar,c State
Financial Assistance � �
Federal Share per Schedule or Agreem�,t Operations 0 152.758
Recervable @ 6/30/95 38,156 v
Recervable @ 6/30/96 0 G
Federal Share perSchedule of Federal ar,d State
Financial Assistance �� �
25
i ' � ' : i � • i ' • �
Certified Public Accountants
Kev Plaza • 23 Water Street
Post Office Box 864
Bangor, �fE 0�02-0864
(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 Counc;i
City of Bangor, Maine _
We have audited the general purpos� �inancial statements of the City of Bangor, Maine: as oT and
for the year ended June 30, 1996, anc have issued our report thereon dated Dec�mber 3. 1 ac5
We conducted our audit in accordanc� with generally accepted audiiing standards Gnd Government
Auditing Standards, issued by the Cemptroller General of the United States. Those s�andards
require that we plan and perform thz audit to obtain reasonable assurance �bcut w^e�h�r the
general purpose financiaf statemen�s Gre free of material misstatemer,t.
The management of the City of B2ngor, Maine is responsible for establishing and maintaining an
internal controi structure. in fulfillir�a this responsibility, estimates and judgments by manacement
are required to assess the expected benefits and related costs of internal control structur� policies
and procedures. The objectives oT an internal control structure are to provide manaaement with
reasonabie, but not absolute, assurance that assets are sareguarded against loss �rom unauthoriz�d
use or disposition and that transactions are executed in accordance with manaa�ment's
authorization and recorded proo��iy to permit the preparation of generai purpose �inancial
statements in accordance with eenerally accepted accounting principles. Because oT inherent
limitations in any iniernal cen'trol s�ruc:ure, errors or irregularities may neverthe!ess occur anc not be
detected. Also, projection of any �valuation of the structure to future periods is subjec: to the ris�
that procedures may become inacequate because of changes in conciitiers. or ;��t the
eriectiveness of the design and oper��ion or policies and procedures may det�riora�e.
In planning and performing our auci� or the general purpose finar.cial st�temen�s o� the City or
Sangor, Maine for the year ended June 30, 1996, we obtained an unders�andinc c� �ne inizrnai
control structure. Wth respect to the internal control structure, we obtained an understanding o� the
design of relevant policies and procedures and whether they have been piaceti in operatior�, and we
assessed control risk in order to cie;�rmine our audiiing procedures Tor the purpose or expressing
our opinion on the general purpose rinanciai statements and not to provide an opinion on the iniern�i
control structure. Accordingiy, we do not express such an opinion.
26
The Honorable Mayor and City Council
Page 2
Our consideration of the internal control structure would not necessarily disclose all mat�ers in the
internai control structure that might be material weaknesses under standards established 'oy the
American Institute of Certified Public Accountants. A material weakness is a condiiion in wrich the
design or operation of one or more or the internal control structure elements does not re��c� to a
relatively low level the risk that errors and irregularities in amounts that would be material in r�lation
to the general purpose financiai statements being audited may occur and not be detected �r�ithin a
timely period by empioyees in the normal course of perrorming their assigned functions. VV� notja
no matters involving the internal ccntrol structure and iis operation tha't we consid;.r te be ;;�at�rial
weaknesses as defined above.
This repor't is intended for the iniormatien or the city council, management, and `eder�l ��,c sta�e
grantor agencies. However, this repor is a matter of public record and its distribuiion is r�o� ;imiied.
3�,�--�..._,�. �� �' �- ��.�...:�
December 3, 1996
27 �
►
� - i ' � ' : � � • � ' • �
Certified Public ?�ccountants
Kev P:aza • 23 Water �treet
Post Office Box 364
Ban�cr, tifE 0<:-'G'_-G864
('071 9_�-.,�2�
Independent Auditor's Report on Compliance Based
on an Audit of General Purpose or Basic Financial
Statements Performed in Accordance With
Government Audifinq Standards
The Honorable Mayor and City Ccunc:i
City oT Bangor, Maine
We have audited the general purpese �inancial statements or the City oT Bangor. �A�ine �s �� and ror
the year ended June 30, 1996, and���ave issued our repor tr�ereon dated DeCCCi ICC� 3. i G��.
We conducted our audit in accordanc� with generally accepted auditi�a standares �nd Gcv��i"1,�eni
Auditing Standards, issued by the Comptroller General of the United States. �nose �:andards
require that we plan and peRorm :�e audit to obtain reasonable assuranc� ��out ��.vne:^er .7�
tinancial statemenis are free or m�:eri�i misstatement.
Comoliance with laws, regulations. c�riracts, and qran�s applicable to the Ciiy cr Bangcr. �titair�e is
the responsibility or City of Banccr. Maine's management. As par� or oGt=inirg r�a�onable
assurance about whether the financi�i statements are rre� or material misstatement. we vCrIO�ITiC�
tests of City of Bangor, Maine's cemcliance with certain provisions of laws, reculaiions, c�nir�ci5,
and grants. However, the objective c� our audit of the general purpose rinancial s�a:ements ��vas net
to provide an opinion on overall c�m��iiance with such provisions. Accordingly, �rre dc nc� �xpr�ss
such an opinion.
i ne results of our tests disclosed -:�; i��s�ances cT nor,c�mclianc� th[t are rquir�d �o �� �_�or�d
under Government Auditing Stanc�r���.
'I f1IS f@POt-( IS intended i0f ih2 I�iC���;cilOfl OT iflc CfT`f C:,Uf1Cll. manaaement. �nc i�Ccfcl a�.G Si�ic
GfaflIOf aaenc�es. However, t�11S f�tiCR IS a R12Ii�f OT ,G`UGIIC ��COfd 8(ld IiS �ISif:,:,l:iiCr IS iiG: Iiriilt�u.
� .. � '� ��s�.-2-.�v,%-�
December 3, 1996
28
i • � ' : • 1 � � � � �
Certified Public Accountants
Kev Plaza • 23 Wate: Street
Post Office Box 364
Baneor, ,�1E 0=+-:02-0864
(207) 947-332�
lndependent Auditor's Report on the Internal Control
Structure Used in Administering Federal Financial
Assistance Programs
The Honorable Mayor and City Ccunc;l
City of Bangor, Maine
We have audited the general purpcse �inancial statements of the City of Bangor. fvlaine �or the year
ended June 30, 1996, and have issued our report thereon dated Dec�mber 3, 1�G6. W� �;Gve aiso
audited the compliance o� the Ciiy cT Bangor, Maine with requirements applicable to maicr �ederal
rinancial assistance programs and F�ve issued our repor� thereon dated December 3. 1 ec�_
We conducted our audi'ts in accerd�nce with generally accepted auditing s�ancards: Govemment
Auditing Standards, issued by tne Comptroller General of the United S�a�es: anC C�iice or
Management and Budget (OMB) Circul�r A-128, "Auciits ofi State and Local gov�rnmer;s'. Thcse
Standards and OMB Circular A-128 rquire that we plan and perform the audit to obtain r�asonable
assurance about whether the ceneral purpose firancial statements are �rae e� material
misstatement and about whether tne City or Bangor, Maine, complied with la�vs and r=�:ulations.
noncompliance with which would be material to a major rederal financial assistance proar�m.
In planning and performing our audits rer the year ended June 30, 1996, we corsiCered ��� internal
control structure of the City or Barcer. ,�laine in order to determine our auditira ;,rocedur�s ror th�
purpose of expressing our ooinien� cn the general purpose financial Siai��i'1�!?iS of ��;e City c�
Bangor, Maine and on the comoliarc� G? tllE Clty Ot Saf1GGf, M21f12 4Vltfl �cCul��fi��i�iS ctiviiCcb�E i0
maicr programs and to repor on ;�e in:ernal controi s�ructure in accoraanc� wi�h OMB ��:cular �,-
i 28. This repor't addresses our c�r,siceration or inte�nal control struc;ure polic;�s and �r�c�dures
relevant to compliance with requir�m�n�s applicable to �ederal finarcial assis«;;ce procr��:�s. �Ne
have addressed intemal conirol st-::c:ur policies �rd procedures reiev�rt tc our auci�. oT the
general purposz financial s�a�ements ;n a separaie repor dated D�c�mber 3, ;cc�
29
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 expecied benefits and related costs of internal control s�ructure policies
and procedures. The objectives o� an internal control siructure are to provide management wiih
reasonabie, but not absolute, assurance that assets are safeguarded against loss �rom unau�roriz�c
use or disposition; that transactions are executed in accordance with management�s autherizaiion
and recorded properiy to permit 'the preparation oT general purpose financiai statements in
accordance with generaily accepted accounting principles, and that federal tinarcial as�is�ance
programs are managed in complianc� with applicable laws and regulaiions. Beccuse or i(I(lEr�n�
limitations in any iniemal control siruc;ure, errors, irregularities, or instances oT ncnc�moiiarc� may
nevertheless occur and not be d���ct�d. Also, projection or' any evaluation of the structure �e �uture
periods is subject to the risk that prccedures may become inadequate because or chanees in
conditions or that the eitectiveness o� the design and operation or policies ana procedur�s may
deteriorate.
For the purpose oi this report, we ci�ssified the signiricant internal control struc:urz policies and
procedures used in administerina re�=rai financial assistance p�oarams in the �ollowin� cate�ories:
Accounting Controis
Cycles of the eniity's ac;ivi�,a
Treasury or Tinancing
Revenue/receipts
Purchases/disburseme��s
External financial reporirg
Payroli/personnel
Controls used in administ�ring compliance with laws and regulations
General controls
Specific controls
Claims for advancemer��s and reimbursements
Amounts claimed or us�c �or matchina
Procedures for rec�ivinc. nolding and using PFC revenue
General Requirements
Political aciivitv
Davis-Bacon �ct
Civil rights
Cash management
Relocation assistanc� and ral property acQuisiiion
Federal financiai re�ors
Allowable costs/cost princiei�s
Drug-free Workplace Act
Administrative requiremen�s
30
Tne Honorable Mayor and City Ceuncii
Page 3
Speciiic Requirements
Types of services allow�: or not allowed
Eligibiiity
Matching, level of eror;. �r �armarking
Reporting
Special requirements, i� ar�y
Monitoring subrecipierts
Cost allocaiion
C�aIfi1S �or advances ar;� ��!fT1DUfScRlclliS
Amoun'ts ciaimed cr us�c ;or matchina
For all or the intemal control struc.ur� categories listed above, �ve obtained an ur,c�-stancir,c e� �.r�e
design or relevant policies and proc:,dures and deiermined whether they hav� �e�n ciac�d in
operation, and we assessed conirot r;sk.
During the year ended June 30; :���. the City of Bangor, Maine expended ��� ��rcen� c� its :e:ai
rederal financial assistance under maicr�ederai rinancial Gssistarce programs. �
We perormed test o1 con:rols, as ��cuired by OMB Circular A-128, to evaluate :�,� �rec;iv�n�s� c�
�ne design and operation of intcr:��i control structure poiicies and proc�dur�s t�:�t �,v:. �cr��icer��'
relevant t0 preventing Of d2+2Ciif?C ��iat2flal flOflCOfilDllB(1C2 Witfl S.L'@C{TIC fcC�':i c!i,��;�. C-!",��cl
requiremenTs, and requirements co���rning claims rar advances and reimb�!rsem�n:� �nc �maunts
cfaimed or used ror matching that ar appiicable to each o��he City or Bancor, Main�s m�icr ��cer�i
r"mancial assistance programs, wric;� �re identified in the accompanyina Sc7edui� �t ��^e�a;/c;a�e
Financial Assistance. Our proce�ur�s were less in sceoe thGn would be nece.ss�r,i :o r��,d�r Gn
opinion on these internal control s�r�c;ure policies and procedures. �ccordinaly: �r�e do ��c� �xpr�ss
such an opinion.
Our consideration oi the intemal c::r;�rcl structure potici�s and procedur�s user ir acr�ir�ist�r:r��
i@deral financial assistanc� WOU�C i�G: ^�C�ssarily disclese ali mat�ers in the i��temY! �OflifCl S:�t:C�Uf�
ir�at miaht constitute materiai `NcaiC"�s�es under standar�S �SiabllShc� �i`1 iil@ i�.f�l�":Cc'1 !"�:iiU:� Ci
Ca�iried Pubiic AccountGnts. A m���riai weakness is a C::ndition in WCIICiI iFl� Cc51Ci i Of ���"ciiCi i Ci
Of12 Of fl'lOf2 OT tf12 I(licf�ia� COflifGl .:ii UC:UfZ 2�@�71�(1tS uO�S RCt f��L'C� i0 a (c;cilVc!`J !C`�J �`1cf i�.�
fIS{C tilat noncompliance WIIh �8'+V� ?i!C i eaula�ions ii?ci `NOU�G b�^ f'ilai2ficl iC _ .��crcl i ici��;21
cSSlSicfiCB D1'OQf8rT1 ma,/ OCCUf c��C :i0i D2 d�i�Ct2� Wlii?Ifl 8 ilil"IE�V G�!'ICG ^�/ �"`1CIC!/��� i�; :��c
nermal COU�S2 OT peRorming the1� assigr�eti runc�ions. ��Ve notcd no filcTic(S invcivir�C '.�� ii;ic�;�al
control s�ruc.U�� olld IiS OD�!'BiICf1S i:�ai '�NE COf1SIG�cf iG u8 R13t2(12I W2aKf?ES�2S c� �c'i(ic� 2��GV�.
Tnis repert is intznded fer the intarr;ation oT the c�iy c�uncii, management, anc ;���rGi a�.c ��a�a
erantor aaencies. Howevcf, tIIIS fcCGi i IS 8 filatiE� OT �UDIIC fecord af1C1 IIS GISi('iGUi!Cfl �S i iCi :ii��li'-.�.
��" �
�— Q r% -� ���.-'i--.�1.-
,
December 3, 1996
31
i ' � ' : � � • i � • •
Certified Public Accountants
Kev Plaza • =3 Wate- Street
Pos� Office Box 36d
Banaor, �fE 0-1-i02-0864
f�0ij 9'7-�325
independent Auditor's Report on Compliance With the
General Requirements Applicable to Federal
� Financial Assistance Programs
The Honorable Ntayor and City Ccur�c;i
City or Bangor, Nlaine
We have audited the general ourpcs� �inancial statements of the Cit�� o� B�ncor. i�,1aire. as o� ard
�or the year ended June 30, 1996, Gr�d nave issued our r�port ther�on da�ed December 3. `��o.
We have applied procedures to :�s' tne City or Banccr, Maine s compiiance �:��it7 �ne 'clloU�ira
�2aUl�@fl'1@f1tS applicable t0 ItS icC���l ��nancial aSSl5iaflC@ pfOQfa�71S. WIIIC�I 2(� �C�f'ilii�� i(1 ihE
Schedule of Federal/State Financ;Gi :`.ssis�ance, ror the year ended June 3Q, i QGo: �ciitic�i ac�ivity.
Davis-Bacon Act, civil rights, cash m�nacement, relocation assisiance and real prccer�,✓ ac�uisition,
Tederal financial reports. allowable c��:�/cost principles, Drug-�re� Workplace ,�=,c�. cr acministrativ�
r�auiremenis.
Our procedures were limited to :ne :p�licable procedures described in th� O��ic:. c; Mcr�c�men�
and Budget's "Compliance Suopie���t �or Single Audits of State and LocGl Gcv�-��m�r,�'. Our
procedures were substantially less ir scope than an audit, the objective oT which is th� �xpr�ssion o�
an opinion on the City of Bangor. tila:re's compliance with the requirements listed i^ i'r�e �r�cedine
paragraph. Accordinql�, we do r�ct �x��r�ss such an opinion.
VVith respect to the items tested. ��;e '��ults of those procedur�s disclosed no m�:�ri�l ir:s�ances cr
noncompliance witn the requiremen:� �istzd in the second paraarach cr iIIIS I'��C�i. `!'/lii' 'cS��C: :G
IicRIS f10t tes�ed, no'tnina came iC .,.:i �ttention thai CBUSc� US i0 bellc`J�? iiici ii:� �ii;/ ..' �a(?CGf.
Maine had rot complied, in a(I m�:�r;ai respects, with :r�ese rquirements. �Isc. :.,� ,.,......� o� c�ur
prcc�dures did not disclose any im�;:�:��iai ins�ances o� noncompliance v�riin ihcse r��uirr-:.nts.
Ii11S f8D0(-I IS Iflt�nded �or the irrC��"c:!•.^.n or the c;iy council, m�nagemeni. G��d -�cera� ��,d s�a:e
crantor agenci�s. However, tf11S f�C�+: iS a matte� Oi JUC�IC fcCOf�, 8(iC fiS G{ISi�IDUiiC� !S :��: �!�Tiii�C.
i�_o-.,i��-,.� v t�./'..--r�,.r-.....--_ �' �r U�.`-=---
December 3, 1996
32
.
i ' � ' i � � � � � • •
Certified Public Accountants
��V P�3Z1 • _� �'3:2' S[7C�C
Posc Office 3ox 36d
Bangor, �fE C-'-203-0864
' (�071 9+7-332�
Independent Auditor's Report on Compliance With .
Specific Reauirements Applicabie to Major Federal
rinancial Assistance Programs
�ne Honorable Mayor and City Ccu^cil
City oi Banaor, Maine
We have audited the �inancial stGtem�nts or the City oT Bangor, Maine, as or and =�:r �ne ;���� �nc�d
June 30. 1996, and have issued cur ��per thereon dat�d December 3. 1996.
We have also audited the City or BGnecr, Maine's compliance with the rB�UI�C�Cr'iiS COV�-r�;;�g types
or services allowed or unallowe�: �:icioility; matching, leve! o� erort. cr ;,�rr-�ar��nc: -�perirc:
SD@C13� reauirements. if any; mcni�Gfiflg subrzcipier�ts; cost Gllocaticn; claims rcr aG'!2"'C�S ci�C
reimbursements; and amounts ciair��ed or us2d for matchina that are appiic�bie to �ach c� ;:s maier
�ederal financial assstance proarms. which are identitied in tne 2ccomp�r:�rna :c���ule c�
Federal/State Financial Assistarc:,. �c� :h� year ended Jure 30, iG96. Tn� IIIGrGCC,rT�IGrI .� :1� Ci;��
oT Bangor, Niaine is rzsponsiblz �or :�� City oT Bangor, Maine's compliance wi'th t:�cs� r���irm.�,r;J.
Our responsibility is to express an opinion on ccmpiiance wi�h Those re�uirem��:s :;G�=�� on c��r
audit.
We conducted our audit or cempliance with those requirements in accordance �r�it�; c�r�rail�
accepted auditing standa(G�S, GOVEr�,ment Audifinp Standards, issued by tn� Comc;raile� G�:����i e�
the United States; and Office o1 ��1�naaement and 6udeei (OMB) Circular r,-12�. ��;�uci;s o� S��:�
and Local Governm�nts". Tnose �t�ndards and OM6 Circular A-i 28 requir� .��t �v� . .an Yr:c
perorm the audii to obtain reasor�aGl� assuranc� abcui whether matera! (1Gi;C�f'�".^vlici;C� 'Nlir i�c
�2.^�UIf2�1'12f1TS �2TzfT2d r0 aCOVB CC�::�':.�. An cUCili IrCiUG�S @X8i i"il�ili�Q. Ci^ a i��� �c���. �'J!Q@:iC:,
about the Cit� o� Banpor, (�Aair�e ..�meiiance wi'tn thcs= r�quirr�ents. V`J� c��i�v� .,._. ���r auci:
prcvides a reasonable basis �cr cG� ��ir�ion.
I flG^ I'2SU�tS Gi CUr aUdlt proc�Gui c� CISC�OSc� f10 R"{ai�Cla� II1Siaf1C:.S Ci ��0;"1CO.T�C1!c�C� ':�lii i i,�..
reauirements f�i2�f�� iC abOV�. ,=.iSO. ihc f2SU�i5 Oi CUf 2UClli ;:�fOC��U��S uiG 'lv: ...�.,..,�� v(1'�!
If71("ilctEflcl instances vT f1CilCQtTiCiic�C� �Vlirl ifl� f��Ull'cfTl�fliS fcicf��C iv cDOVc.
33
The Honorable Mayor and City Councii
Page 2
In our opinion, the Cit�/ of Bangor, Maine complied, in all material respects. wi�h the reauirements
governing types of services allowed or unallowed; eligibility; matching, level of e��or, or earmarking:
rzporting; special requirements, ir any; monitoring subrecipients; cost allocaiion; claims ;or Gdvances
and reimbursements; and amounts ciaimed or us2d �or matching that are applicacle to eacn or i'ts
major federal financial assistance ercerams for the year ended June 30, 1996.
Tnis report is intenced �or the in�crmation of the ci'ty councii, management, Gnd ��d�ral a;�d state
grantor agencies. However, this r�por is a matter oT pubiic record and its dis�ribu:ion is nc� limited.
. � -1- � u �/l.�,S�-W..�. - ,��l�w=-L. .
December 3, 1996
34
�
i ' � ' : • � � ♦ � • �
CertiFied Public Accountants
Kev Plaza • '_3 1'va�e; S�.ee�
Post Office Box 35�1
Bangor, �fE Os-102-G36j
(�Oij 917-=3��
Indeqendent Auditor's Report on Compliance With
Specific Requirements Applicable to Nor�major Fede�al
Financiai Ass'rstance Program Transactions
�ne Honorable Mayor and City Cc::�,cii
Ci�y oT Bangor, (Viaine
`Ne nave audit�d the general pur�c�� nnancial stat�m�nts oT the City o� Barcor, Mair�. ..� �� ��c
�or t�e year ended June 30, 19�0. a�� have issue�! our reoort 'thereon dated Dec�moer �. i���.
�fl connection With OUf 2UC�It Gi :,._ �ereral purpose =�nancial Siai2fT12f1tS Oi i�:c Cii`! vi �2"�C�'.
Maine, anci with our consideraiicr� �' :h� City oT 6angor. Maine s control s�rUC.Uf� l:S�� iG aG�;.if�l�:�r
T2��(aI �inancial �SSISiaf1C� GfOCic"'S. aS required CV �iilCc Oi MaflaQ�f7lc��i cf1C �UCC�i (J,�:i=: ,
CIfC,U�2f f�-��`� �nUG�li� 0? .Sici� a';G� �OCaI Gov=rrmen'ts', We Sc�cCi='.1 C:�iciil i"ci;5c��::C�.�
acplicable t0 C�ficlfl ronmaior icC�'�f iranciai aSSISi2(iC� DfOQfa(i1S i0f irc `/c�f c"1CcC JU(1� .:i..
1996. As required by OMB Grc::iar �,-128, we nave oertormed audirna �rec��'ur�� :c �-...
C0f71DI18f1C@ with the i2qUJf2fT'!E�iS ��CV�ming t��D?S Ci S2NIC2S a��OWEU� Cf i:fla{�GV'J:,�; cF�� �IiC!�:il:'/
;ha't are aoplicable to �hose trar�s�cticns. VVe also t�s'ted compliance wiih cuar��l�.� ��c�r;�c
requirements for the PFC prograrn. ��ur procedures `N��? substantially less in s�,�p� ;��an �:-; �::�::::.
the objective oi wnich is the �xpr��sion or an opinion or �he City of Banco-. ��lain��s co�;�ci;�nc� :�i:�:
thes2 requiremenis. Accordinaiy. �,v� co not express such an opinion. �
�/�Jiih respect to ihe i'tems tzst�c. ...� ,�sults cf ihose prec�dures disc!os�d no ��,�:��ial irs:���c�� ...
"1Gi1CORlQIlaf1C2 Witil ih� f��L'Ifc!?':c':� ii5ic� ifl ti!c Cf?�:.�If1G paf2C�cGh. �l�/lii' �cSv�C: .., ,_c`"��� ,....
.�Si�d. nothing came iC CU( �..�;�:..,•. :;ict CaUS24 US i7 �c�lE`!E ih2i i`l� CI??/ Ci ;•ci�CC�. �r�ci"',c .._..
��G: COfI'iD�12Q. IIl c�� fl'laic�fal fcSC�...�. :Jlih iIlOS2 fcCuiremE;l2S. r`��50. i`l'c ���Uii� Ci �!., "'f�C���'....�=
�ICj f1Ct CIISCiCS2 Bfi;J Ifllflici��ici I��'�'�� �T rCf1CO�Di12C;C� Wiifl ir�OS� �cCU!�c�'�r,:�.
ii?IS f�DOf� iS IfIt�RCPQ i��f i�"l� �i����,:�c::Cfl OT Tf1E CiIV CvU(iCli. mancc�fi'l�fii afiC i���r�i ci:G _._.�
ui cfii0f aQEiICiES. fiO�iVCV�� ;i i15 ,�C�i: IS c R?aiiE� Ci CL.^.L'C (cCOf� c.f1G IiS �ISi�1DUi;Cf' i� ...,; :!-".�:�...
� -� ' , r-, � :..�
/j�--.--.t—� `J -r ^�--�—
�eccmber 3, 1996
35
City of Bangor, Maine
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year ended June 30, 1996
Questioned
Programs Findings Costs
�ticr�
36