1997 � RUNYON ,/'�~
KERSTEEN �
OUELLETTE � .
CITY OF BANGOR, MAINE
Reports Required by Government Auditing Standards
and OMB Circular A-133
June 30, 1997
Certified
Public
Accountants . �
CITY OF BANGOR, MAINE
Reports Required by Government Auditing Standards
and OMB Circular A-133
June 30, 1997
R- eUort Pa�e
Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of
Financial Statements Performed in Accordance with Government Auditing Standards 1-2
Report on Compliance with Requirements Applicable to Each Major Program and Internal Control
Over Compliance in Accordance with OMB Circular A-133 3-4
Schedule of Expenditures of Federal Awards 5-6
Notes to Schedule of Expenditures of Federal Awards 7
Schedule of Findings and Questioned Costs:
Section I - Summary of Auditor's Results 8
Section II -Findings Required to be Reported Under Government Auditing Standards 9-10
Section III -Findings and Questioned Costs for Federal Awards 11
Statement of Assurance and Determination Under 20-A MSRA, §6051 12
RUNYON
KERSTEEN
OUELLETTE REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL
REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
Certified IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Public
Accountants City Council
City of Bangor, Maine
Glenn S.Kersteen
Carl N.Ouellette �le have audited the general purpose financial statements of the City of Bangor as of and for the
John j.Sullivan year ended June 30, 1997, and have issued our report thereon dated November 21, 1997. We
Kathleen B.Tyson �nducted our audit in accordance with generally accepted auditing standards and the standards
Alice M.Harris applicable to financial audits contained in Government Auditing Standards,issued by the
Comptroller General of the United States.
Alexander M.Runyon
ofcar.�er Compliance
As part of obtaining reasonable assurance about whether the City of Bangor's financial statements
aze free of material misstatement,we performed tests of its compliance with certain provisions of
laws, regulations, contracts and grants, noncompliance with which could have a direct and material
effect on the determination of financial statement amounts. However,providing an opinion on
compliance with those provisions was not an objective of our audit and, 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.
Internal Control Over Financial Reportin�
In planning and performing our audit, we considered the City's internal control over financial
reporting in order to determine our auditing procedures for the purpose of expressing our opinion on
the financial statements and not to provide assurance on the internal control over financial reporting.
However,we noted certain matters involving the internal control over financial reporting and its
operation that we consider to be reportable conditions. Reportable conditions involve matters
coming to our attention relating to significant deficiencies in the design or operation of the internal
control over financial reporting that, in our judgnent, could adversely affect the City of Bangor's
ability to record,process, summarize and report financial data consistent with the assertions of
management in the financial statements. Reportable conditions are described in the accompanying
Schedule of Findings and Questioned Costs as items#1997-1 through#1997-3.
A material weakness is a condition in which the design or operation of one or more of the internal
control components does not reduce to a relatively low level the risk that misstatements in amounts
that would be material in relation to the financial statements being audited may occur and not be
detected within a timely period by employees in the normal course of performing their assigned
functions. Our consideration of the internal control over financial reporting would not necessarily
disclose all matters in the internal control that might be reportable conditions and, accordingly,
would not necessarily disclose all reportable conditions that are also considered to be material
weaknesses. However, of the reportable conditions described above we consider item#1997-1 to be
a material wealrness.
20 Long Creek Drive
South Portland,ME 04106
207-773-298G or 1-800-48G-1784 1
FAX 207-7723361 or 1-800-486-1785
http://vvww rko-cpas.com
REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL
REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS,CONTINUED
This report is intended for the information of the City Council, School Board,management and
federal awarding agencies and pass-through entities. However,this report is a matter of public
record and its distribution is not limited.
��?�,�,c.�`��,�4.�.s�-+.�.
November 21, 1997
South Portland, Maine
I
2
RUNYON
��
KERSTEEN
OUELLETTE �pORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH
MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN
Certified ACCORDANCE WITH OMB CIRCULAR A-133
Public
Accountants City Council
City of Bangor, Maine
Glenn S.Kersteen
Carl N.Ouellette Compliance
,]ohn J.Sullivan we have audited the compliance of the City of Bangor with the types of compliance requirements
Kathleen B.Tyson described in the U. S. Office of Management and Budget(OMB) Circular A-133 Compliance
Alice M.Harris Supplement that are applicable to each of its major federal programs for the year ended June 30,
1997. The City of Bangor's major federal programs are identified in the summary of auditor's
Alexander M.Runyon results section of the accompanying schedule of findings and questioned costs. Compliance with the
of�u,�e� requirements of laws, regulations,contracts and grants applicable to each of its major federal
programs is the responsibility of the City of Bangor's management. Our responsibility is#o express
an opinion on the City of Bangor's compliance based on our audit.
We conducted our audit of compliance in accordance with generally accepted auditing standards;
the standards applicable to financial audits contained in Government Auditing Standards, issued by
the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local
Governments, and Non-profit Organizations. Those standards and OMB Circular A-133 require
that we plan and perform the audit to obtain reasonable assurance about whether noncompliance
with the types of compliance requirements referred to above that could have a direct and material
effect on a major federal program occurred. An audit includes examining, on a test basis, evidence
about the City of Bangor's compliance with those requirements and performing such other
procedures as we considered necessary in the circumstances. We believe that our audit provides a
reasonable basis for our opinion. Our audit does not provide a legal determination on the City of
Bangor's compliance with those requirements.
In our opinion the City of Bangor complied, in all material respects,with the requirements referred
to above that are applicable to each of its major federal programs for the year ended June 30, 1997.
Internal Control Over Compliance
The management of the City of Bangor is responsible for establishing and maintaining effective
intemal control over compliance with requirements of laws, regulations, contracts and grants
applicable to federal programs. In planning and performing our audit,we considered the City's
internal control over compliance with requirements that could have a direct and material effect on a
major federal program in order to determine our auditing procedures for the purpose of expressing
our opinion on compliance and to test and report on internal control over compliance in accordance
with OMB Circular A-133.
20 Long Creek Drive
South Portland,ME 04106
207-773-2986 or i-800-486-1784 3
FAX 207-77233G1 or 1-800-48G-1785
ht tp://w w w rko-cpas.com
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH
MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN
ACCORDANCE WITH OMB CIRCULAR A-133, CONTINUED
We noted a matter involving the internal control over compliance and its operation that we consider
to be a reportable condition. Reportable conditions involve matters coming to our attention relating
to significant deficiencies in the design or operation of the internal control over compliance that, in
our judgment, could adversely affect the City's ability to administer a major federal program in
accordance with applicable requirements of laws, regulations, contracts and grants. The reportable
condition is described in the accompanying schedule of findings as item#1997-1A.
A material weakness is a condition in which the design or operation of one or more of the internal
control components does not reduce to a relatively low level the risk that noncompliance with
applicable requirements of laws, regulations, contracts and grants that would be material in relation
to a major federal program being audited may occur and not be detected within a timely period by
employees in the normal course of performing their assigned functions. Our consideration of the
internal control over compliance would not necessarily disclose all matters in the internal control
that might be reportable conditions and, accordingly, would not necessarily disclose all reportable
conditions that are also considered to be material weaknesses. However, we consider the reportable
condition described above to be a material weakness in relation to a major federal program.
Schedule of Expenditures of Federal Awards
We have audited the general purpose financial statements of the City of Bangor as of and for the
year ended June 30, 1997, and have issued our report thereon dated November 21, 1997. Our audit
was performed for the purpose of forming an opinion on the financial statements taken as a whole.
T'he accompanying Schedule of Expenditures of Federal Awards is presented for purposes of
additional analysis as required by OMB Circular A-133 and is not a required part of the financial
statements. Such information has been subjected to the auditing procedures applied in the audit of
the general purpose financial statements and, in our opinion, is fairly stated, in all material respects,
in relation to the general purpose financial statements taken as a whole.
This report is intended for the information of the City Council, School Board, management and
federal awarding agencies and pass-through entities. However,this report is a matter of public
record and its distribution is not limited.
���..- a�-�
November 21, 1997
South Portland, Maine
4
CITY OF BANGOR,MAINE
Schedu�e of Expenditures of Federal Awards
For year endcd June 30,1997
Pass-
Federel through/
CFDA Award granlor Beginning Revenue Ending
Federal Awards number amount number balance Federal State Other E:penditures balance
Received Directiv
Department of Energy,Ins6tu6ona!Conservauon Program 81.XXX $ NJA (1,738) - - 15 024 (16 762)
Department of Housing and Urban Development:
Community Development B1ock Grants:
B-93-MC-23-0004 14.218 1,144,000 N/A 70 - - - 70 -
B-94-MC-23-0004 14.218 1,393,074 N/A 55,052 - - - 55,052 -
B-95-MC-23-0004 14.218 1,345,000 N/A (209,007) 662,414 - - 453,407 -
B-96-MC-23-0004 14.218 1,312,000 N/A 153,896 1,034,795 - 343,605 1,580,775 (48,479)
Shelter Plus Caze:
ME 06C93-1135 TRA 14.238 740,160 N/A - 163,607 - - 163,607 -
ME 06C93-1135 PRA 14.238 558,000 N/A 31 279 - - 31,279
Total Departtnent of Housing and Urban Development 11 1,892,095 - 343 605 2 284 190 (48 479)
Department of Justice:
Local Law Enforcement Block Grant 16.592 44,826 N/A - 44,826 - 5 307 11,984 38,149
Department of TransportaGon:
Airport Improvement Plan:
3-23-0005-18 20.106 844,452 N/A - 175,975 9,776 12,777 198,528 -
3-23-0005-20 20.106 1,440,000 N/A - 40,836 2,269 398,105 441,210 -
3-23-0005-21 20.106 1,270,724 N/A - 1,084,502 60,250 60,250 1,205,002 -
3-23-0005-22 20.106 2,260,800 N/A - 137,305 7,628 7,628 152,561 -
Passenger Faciliry Chazges N/A - N/A 594,548 490 OSO - 124 O58 113 976 1 094 710
Total Department of Transportation 594,548 1,928,698 79 923 602 818 2 111 277 1 094 710
Yass Throueh
Department of Agxiculture,passed lhrough Maine DepaAment of
Human Services:
Women,Infant and Children-Admin:
WIC 02-96 10.557 383,421 N/A - 103,280 - - 103,348 (68)
WIC 02-97 10.557 408,702 N/A - 269,305 - - 269,305 -
Women,Infant and Children-Food: _
WIC 02-96 10.557 1,920,744 N/A - 534,037 - - 534,037 -
WIC 02-97 10.557 1,967,616 N/A - 1,303,235 - - 1,303,235 -
Passed through Maine DepaKment of Educa6on: _
Food Distribution-Food Donation Program 10.550 - 013-6134-OS 14,104 41,633 - - 46,342 9,395
School Breakfast Progam 10.553 - 013-7127-OS - 36,140 - - 36,140 -
School Lunch Program 10.555 - 013-7128-OS - 351,008 17,584 - 368,592 -
Summer Food Pro�am 10.559 - 013-7130-OS 20 380 20 380 -
Total Department of A�culture 14 104 2 659 O18 17 584 2 681 379 9 327
5
CITY OF BANGOR,MAINE
Schedule af Expenditures of Federal Awards
For year ended June 30,1997
Pass-
Federal through/
CFDA Award grantor Beginning Revenue Ending
Federal Awards number amount number balance Federal State Other Expenditures balance
Pass Throueh,Continued
Environmental Protection Agency,passed ihrough
the State Revolving Loan Fund Program
Combined Sewer Overflow 66.458 S N/A 232 709 304 465 537 174
Department of Health&Human Servicea,passed tivough
Bureau of Health:
Lead Poisoning and Prevention 93.197 32,000 BH 95-55 - 32,000 - - 28,954 3,046
Bangor Children's Dental Clinic 13.994 32,000 DH 94-78 - 16,000 - 142,036 ]58,036 -
STD/HIV Clwcal and Epidemiologic Services 13.977 , 48,450 BH 96-OS - 48,450 - 8,123 62,911 (6,338)
STD/HIV Clinical and Epidemiologic Services 13.977 106,900 BH 96-36 , - 53,450 - 6,544 63,280 (3,286)
Fie►d Representauve 13.268 50,000 BH 96-25 - 25,000 - - 30,278 (5,278)
Immunization Program Nursing 13.268 68,970 IIH 96-23 - 34,485 - 8,000 36,505 5,980
Heallh Education Outreach 13.268 61,535 BH 95-33 14,003 24,759 - - 34,053 4,709
Immunizalion Program Nursing 13.268 81,470 BH 95-34 9,816 46,485 - (8,000) 42,951 5,850
Department of Health&Human Services,passed through
the Maine Department of Education:
HIV/A[DS Prevention Ed Grant(94-95) 93.938 - 013-OSA-3169-15 1 384 - 1 384
Total DeparUnent of Health&Human Services 25 203 281 129 156 703 456 968 6 067
DeparGnent of Education,passed through the Maine Department
of Educalion:
Dwight D.Eisenhower Act(94-95) 84.164A - 013-OSA-4165-10 9,414 - - - 9,414 -
Adult Esteem Machine(95-96) 84.255 25,193 013-OSA-1591-51 4,277 25,193 - - 16,485 12,985
Adult Homeless(95-96) 84.192 - 013-OSA-2509-17 5,862 - - - 9 5,853
Chapter UfiUe I Disadvantaged(95-96) 84.010 686,920 013-OSA-2717-13 - 686,920 - - 680,616 6,304
Chapter I/'fitle I Migrant(95-96) 84.011 48,401 013-OSA-2719-13 12,962 48,401 - - 43,244 18,I 19
Chapter?JTitle N LEA Grants(95-96) 84.298 35,280 015-OSA-1680-02 1,551 35,280 - - 33,768 3,063
Lisenhower Elementary and Secondary(95-96) 84.281 13,865 013-OSA-4167-10 18,500 13,865 - - 12,610 19,755
Special Ed Local ENitlement TiUe VA EHA(95-96) 84.027 213 245 013-OSA-2702-12 - 213 245 - - 214 324 (1 079)
Total Depazunent of Education 52 566 1 022 904 - - 1 010 470 65 000
Urban Mass Transportation Assistance,passed through Maine
Depactmcnt of Transportauon:
Operating 20.507 153,072 ME-90-X091 - 153,072 36,490 605,542 795,104 -
Capital 20.507 8,402 ME-90-X092 - 8,402 - 2,100 10,502 -
Capital 20.507 2,420 ME-90-X080 - 2 420 - 608 3 028 -
Total Urban Mass TranspoAation Assistance - 163 894 36 490 608 250 808 634 -
Total Federal Awards $ 684,694 8,225,273 133,997 2,021,148 9,917,100 1,148,012
6
CITY OF BANGOR, MAINE
Notes to Schedule of Expenditures of Federal Awards
June 30, 1997
PURPOSE OF THE SCHEDULE
Office of Management and Budget(OMB) Circular A-133, Audits of States, Local Govemments and Non-profit
Organizations, requires a Schedule of Expenditures of Federal Awards showing total expenditures for each federal
award program as identified in the Catalog of Federal Domestic Assistance(CFDA).
SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity-The accompanying schedule includes all federal award programs of the City of Bangor for
the fiscal year ended June 30, 1997. The reporting entity is defined in Notes to Financial Statements of the
City of Bangor.
B. Basis of Presentation-The information in the accompanying Schedule of Expenditures of Federal Awards is
presented in accordance with OMB Circular A-133.
1. Pursuant to OMB Circular A-133, federal awards are defined as assistance provided by a federal agency,
either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan
guarantees, property, interest subsidies, insurance or direct appropriations.
2. Major and Nonmajor Programs -OMB Circular A-133 establishes the level of expenditures or expenses
to be used in defining major and nonmajor federal award programs. Major programs for the City of
Bangor are identified in the summary of auditor's results in the Schedule of Findings and Questioned
Costs.
C. Basis of Accounting -The information presented in the Schedule of Expenditures of Federal Awards is
presented on the modified accrual basis of accounting,which is consistent with the reporting in the City's
financial statements.
7
CITY OF BANGOR,MAINE
Schedule of Findings and Questioned Costs
June 30, 1997
Section I-Summary of Auditor's Results
Financial Statements
Type of auditor's report issued: Unqualified
Internal control over financial reporting:
Material weaknesses identified? yes
Reportable conditions identified
not considered to be a material weakness? yes
Noncompliance material to financial statements noted? no
Federal Awards
Internal Control over major programs:
Material weaknesses identified? yes
Reportable conditions identified
not considered to be material wealrnesses? no
Type of auditor's report issued on compliance
for major programs: Unqualified
Any audit findings disclosed that are required
to be reported in accordance with
Circular A-133, Section .510(a)? yes
Identification of major programs:
CFDA Numbers Name of Federal Pro�ram or Cluster
10.553, 10.555, 10.556
and 10.559 School Lunch Cluster
84.010 Title lA
. 14.218 CDBG
20.106 Airport Im�rovement Plan
10.557 WIC
66.458 EPA Revolvinu Loan
Dollar threshold used to distinguish
between Type A and Type B programs: $300,000
Auditee qualified as low-risk auditee? no
8
CITY OF BANGOR, MAINE
Schedule of Findings and Questioned Costs, Continued
Section II - Findings Required to be Reported Under Government Auditing Standards
#1997-1 - School DeQartment Accountin�System
The School Department general ledger is not being utilized to its full capacity. The School's financial management
is relying on spreadsheets to reconcile its general ledger information to the City's general ledger. In addition,the
reconciliation is including only revenues and expenses, excluding balance sheet accounts. In doing so,the overall
financial condition of the School Department is omitted. In prior years the School encountered many problems
during the year that could have been identified and addressed sooner if the School had reviewed the general ledger
more closely and performed various reconciliations to the general ledger on a monthly basis. These problems
compounded each other making it more difficult to correct the situation. Significant adjustments were required to
be made in the current year to resolve these problems. Adjustments from prior years were posted to the
spreadsheets and not to the general ledger. Therefore not only did the general ledger current year activity not
reconcile to the City's records, but beginning balances disagreed as well. The spreadsheets being used by the
School Department are redundant to the task that the general ledger should be performing.
To ensure the accuracy of recorded transactions, periodic reviews and/or reconciliation of general ledger balances
must be performed. The following procedures should be performed on a monthly basis and the Director of
Business Services should be charged with the responsibility of ensuring that each task is performed by the deadline
established. Although we noted that monthly procedures are being performed, we suggest that a monthly check-off
list be developed to assure that all necessary procedures are being performed and any problems identified are
resolved in a timely manner. A monthly check-off list for stated procedures might include:
• Reconciliation of accounts receivable and accounts payable subsidiary ledgers to trial balances.
• Reconcile cash accounts to the City cash reconciliation for commingled cash.
• Reconciliation of amounts due to-from other funds as recorded in the School general fund with amounts due to-
from the school general fund in other School funds.
• Deternunation of the accuracy of withholding accounts recorded on the general ledger to subsequent payroll tax
returns and other reports.
• Reconciliation of revenue control accounts on the general ledger to the revenue control report. .
• Reconciliation of expenditure control accounts on the general ledger to the expenditure control report.
� Ensure that each trial balance is in balance.
• Fund balance accounts should be reviewed to ensure no entries have been posted to them during the year. Fund
balance should always tie to last year's audit ending balance.
• Analytical review of each revenue and each expenditure account to identify misclassifications or enors.
• The trial balances should include no suspense accounts and any amounts posted to them should be reclassified to
the account they belong.
• Each month the School Department cash, accounts receivable, grants receivable, inventory, accounts payable,
accrued expenses, fund balances, and revenue and expense accounts should be compared with those same
accounts on the City's general ledger.
In addition we identified some transactions that were not posted correctly or that should not have been posted at a11.
Some of the entries included:
9
CITY OF BANGOR,MAINE
Schedule of Findings and Questioned Costs, Continued
• Encumbrances are posted as actual expenses. Encumbrances represent a designation of fund balance and have no
effect on fund balance. This practice should be corrected.
• An adjustment was posted to reclassify fund balance to revenue. This is an entry that could be made for
budgetary purposes but should not be posted as an actual entry.
• Entries were posted to a suspense account during the year and by year-end over$2,000,000 had accumulated in
this account. These entries probably should have affected the cash accounts for the School but an evaluation of
each entry would need to be made as to each posting to identify what account should have been affected. It is our
belief that no entries should be posted to this suspense account in the future.
Finally,the City commingles its cash accounts. For all other funds beside the School fiznds, a reconciliation is
performed to tie those cash balances from the reconciliation to the amounts reported as cash within the fund on its
general ledger. We believe that the School commingled cash accounts should be identified and taken out of the
City's general fund commingled cash. This would allow the school to further test the accuracy of its balances by
reconciling out to a cash account. In order for this to be accomplished the School may need to be set up with its
own funds on the City financial records.
#1997-2 -Extra Cash Drawer
The City Treasury mainta.ins an eactra(fourth) cash drawer that is used and cashed up by several different clerks
and supervisors. We understand the practical need for this cash drawer, however management should be aware that
ideal controls are abrogated with this extra drawer.
#1997-3 - Sewer Svstem Controls
Controls at the sewer utility are potentially endangered because of the utility's relationship with the Bangor Water
District, which is a separate, non-City entity. The problem arises because the water and sewer utilities share many
aspects of billing and collection. Specifically, sewer bills are based upon water usage data, as provided by the
water districts; water and sewer bills are mailed together; sewer payments may be made at, among other places,the
water district; and the water district's billing and payment soflware, which is incompatible with the City's general
accounting software, is also employed by the sewer utility.
As a result, a number of problems arise. First, where payments are made at the water district, City funds remain
outside the City control for the period of time between their receipt from customers and the forwarding of payment
to the City. This, combined with the increased handling of the City assets introduces the potential for diversion of
City property by non-City employees. Second,the flow of funds between the two utilities and their timing often
results in the"float"of relatively large amounts due the City. Third,the incompatibility of systems between the
sewer utility and the rest of City govemment makes timely tracking of sewer utility performance difficult. Further,
it makes reconcilement increasingly important and time consuming.
We recommend the City review its relationship with the water utility to correct these cash handling and accounting
deficiencies.
l0
CITY OF BANGOR, MAINE
Schedule of Findings and Questioned Costs, Continued
Section III-Findings and Questioned Costs For Federal Awards
�
#1997- lA All Federal Programs- See Schedule of Expenditures of Federal Awards for program names and
CFDA#'s,page 5.
Criteria-
School Departments'general ledger is not being utilized to its full capacity and is not reconciled to the City's
general ledger.
Condition Found,Effects and Recommendations-
Please see item#1997- 1 on page 9.
Questioned Costs-
None.
11
RUNYON
KERSTEEN
OUELLETTE
Certif ied
Public
Accountants
Glenn S.Kersteen
Carl N.Ouellette
John J.Sullivan
Kathleen B.Tyson
Alice M.Harris Statement of Assurance and Determination
Under 20-A MRSA, §6051
Alexander M.Runyon
OjCounsel
. City CounCil
City of Bangor, Maine:
We have audited the financial statements of the City of Bangor including the Bangor School
Department as of and for the year ended June 30, 1997, in accordance with applicable State laws
relating to financial and compliance audits. In connection with the audit:
. We determined that proper budgetary controls were in effect.
. We reviewed the annual financial report(Form EF-M-45)submitted to the State of Maine
Department of Education. Based on our review,we are not aware of any material modifications
that should be made to the EF-M-45.
. We determined that the School Department has complied with the applicable provisions of the
Maine School Finance Act.
This report is issued as a supplement to our report dated November 21, 1997 on the City of Bangor
financial statements, and does not affect or modify that report.
,T'.��,�,.�-- 6��G��.
November 21, 1997
South Portland,Maine
20 Long Creek Drive
South Portland,ME 04106
207-773-2986 or 1-800-486-1784 �2
FAX 207-7723361 or 1-800-486-1785
http://wvvw rko-cpas.com