1998RUNYON
KERSTEEN
OUELLETTE
CITY OF BANGOR, MAINE
Required Schedules Under the Maine Uniform
Accounting and Auditing Practices for
Community Agencies
June 30, 1998
Certified
Public
Accountants
RUNYON
KERSTEEN
OUELLETTE
INDEPENDENT AUDITOR'S REPORT ON
Certif ied
SCHEDULE OF AGREEMENT OPERATIONS
Public
Accountants
To the City Council
Glenn S. Kersteen
City of Bangor
Carl N. Ouellette
JohnJ. Sullivan
We have audited the special-purpose Schedule of Agreement Operations of the City of Bangor as
Kathleen Tyson
of June 30, 1998. This report is the responsibility of the City's management. Our responsibility is
Alice M. Harris
to express an opinion on this special-purpose report based on our audit.
We conducted our audit in accordance with generally accepted auditing standards, Government
Auditing Standards (1994 Revision) issued by the Comptroller General of the United States, and
the Maine Uniform Accounting and Auditing Practices Act for Community Agencies (1996
Revision). Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the Schedule of Agreement Operations is free of material misstatement.
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in
the Schedule of Agreement Operations. An audit also includes assessing the accounting principles
used and significant estimates made by management, as well as evaluating the overall presentation
of the Schedule of Agreement Operations. We believe that our audit provides a reasonable basis
for our opinion.
The accompanying special-purpose Schedule of Agreement Operations was prepared for the
purpose of complying with the Maine Uniform Accounting and Auditing Practices for Community
Agencies (1996 Revision). The schedule is a presentation of grant revenues, expenditures, and
balances of the City of Bangor's agreements with the Department, which is a comprehensive basis
of accounting other than generally accepted accounting principles, and is not intended to be a
complete presentation of the City's revenues and expenses.
In our opinion, the special-purpose report referred to above presents fairly, in all material respects,
the revenues, expenditures and balances of the City of Bangor's agreements with the Department
as of June 30, 1998, in accordance with Maine Uniform Accounting and Auditing Practices for
Community Agencies (1996 Revision).
This report is intended for the information of the City Council, management and the Department.
However, this report is a matter of public record, and its distribution is not limited.
�_kv� 44A 44., OMA�44
October 20, 1998
South Portland, Maine
20 Long Creek Drive
South Portland, ME 04106
207-773-2986 or 1-800-486-1784
FAX 207-772-3361 or 1-800-486-1785
http://www.rko-cpas.com
CITY OF BANGOR, MAINE
Schedule of Agreement Operations
For the fiscal vear ended June 30. 1998
Department:
DHS
DHS
DHS
DHS
DHS
Bureau/Agency/Program:
WIC
WIC
WIC
WIC
WIC
Agreement Number:
WIC 02-96A
WIC 02-97
WIC 02-97
WIC 02-98
WIC 02-98
Agreement Total:
$410,650
$411,077
$1,995,345
$411,661
$1,817,797
Admin.
Admin.
Food
Admin
Food
Agreement Term:
10/01/95
10/01/96
10/01/96
10/01/97
10/01/97
to
to
to
to
to
09/30/96
1 09/30/97
1 09/30/97
09/30/98
09/30/98
Basis of Settlement:
Status: (see footnotes)
cost cost cost cost
Final (b) Final (a) Final (a) Interim (a)
cost (Memo Only)
Total of
Interim (a) all columns
Revenues:
Agreement - Federal $ - 97,416 528,663 270,883 1,014,525 1,911,487
Agreement - State - - - - - -
Carry -in prior year - - - - - -
Other direct federal awards - - - - -
Program fees - - - - -
USDA - - - - - -
Medicaid fees - - - - -
Municipal revenue - - - - - -
Restricted contributions - - - - - -
In-kind - - - - - -
Local share - - - - - -
Total revenues - 97,416 528,663 270,883 1,014,525 1,911,487
Expenditures:
Personnel - 77,494 - 218,777 296,271
Contract services/direct benefits - - - - - -
Travel - local - - - -
Travel - out of state - - - - - -
Supplies - - - - - -
Equipment maintenance - - - - -
Equipment purchase - - - -
Professional services - - - - - -
Interest - - - - -
Other - insurance - - - - - -
Occupancy - - - - -
Telephone - - - - -
Allowable expenses (units) - - - - -
Indirect costs - - - - -
In-kind expenses - - - - - All other (68) 19,922 528,663 52,106 1,014,525 1,615,148
Total expenditures (68) 97,416 528,663 270,883 1,014,525 1,911,419
Net activities 68 - - - - 68
Beginning balance (68) - - - - (68)
Ending balance $
Footnotes:
(a) Major programs for auditing purposes.
(b) Non -major program for auditing purposes.
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
Department:
DHS
DHS
DHS
DHS
OSA
DHS
Bureau/Agency/Program:
BH
DH
BHCH
BHCH
Drug Free
DH
Agreement Number:
98-23
98-06
96-21
98-95
N/A
96-74
Agreement Total:
$61,873
$16,000
$105,264
$73,676
$46,709
$5,895
Lead
Dental Clinic
Public Health
Public Health
Drug Free
School Dental
Medicaid fees
90,875
12,189
Nursing
Nursing
Schools
Agreement Term:
07/01/97
07/01/97
07101/96
01/01/98
07/01/96
07/01/96
4,699 34,625 6,733 11,669 1,939
to
to
to
to
to
to
55,484
12/31/98
06/30/98
12/31/97
12/31/98
06/30/98
06/30/98
Basis of Settlement: cost cost cost cost cost cost
Status: (see footnotes) Interim (b) Final (b) Final (b) Interim (b) Final (b) Final (b)
(Memo Only)
Total of
all columns
Revenues:
Personnel
26,231 132,691 110,193 91,026 21,253
Agreement -Federal $
34,582 16,000
23,517
23,517
27,530 78,112
Agreement - State
35,086
36,838
2,998 74,922
Carry -in prior year
Equipment maintenance
-
Other direct federal awards
Equipment purchase
Professional services
Program fees
4,957
Interest
- 4,957
USDA
-
Occupancy
-
Medicaid fees
90,875
12,189
6,539
109,603
Municipal revenue
Indirect costs
-
Restricted contributions
All other
4,699 34,625 6,733 11,669 1,939
In-kind
Total expenditures
30,930 167,316 116,926 102,695 46,709
-
Local share
55,484
69,606
59,318
184,408
Other
45
45
Total revenues
34,582 167,316
116,926
102,695
27,530 2,998 452,047
Expenditures:
Personnel
26,231 132,691 110,193 91,026 21,253
381,394
Contract services/direct benefits
23,517
23,517
Travel - local
Travel - out of state
-
Supplies
Equipment maintenance
Equipment purchase
Professional services
Interest
Other - insurance
-
Occupancy
-
Telephone
-
Allowable expenses (units)
-
Indirect costs
In-kind expenses
All other
4,699 34,625 6,733 11,669 1,939
2,907 62,572
Total expenditures
30,930 167,316 116,926 102,695 46,709
2,907 467,483
Net activities 3,652 - (19,179) 91 (15,436)
Beginning balance 19,179 6 19,185
Ending balance 5 3,662 97 3,749
Footnotes:
(a) Major programs for auditing purposes.
(b) Non -major program for auditing purposes.
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
Department:
DHS
DHS
DHS
DHS
-
Bureau/Agency/Program:
BH
BH
BH
BH
-
Agreement Number:
96-23
96-25
98-55
98-56
-
Agreement Total:
$76,970
$59,709
$100,000
$10,000
-
Restricted contributions
Nursing
Field Rep
Field Rep
Nursing
-
Agreement Term:
01/01/97
01/01/97
01/01/98
01/01/98
1,140
Total revenues
to
to
to
to
12/31197
12131/97
12/31/98
12131/98
Basis of Settlement:
Status: (see footnotes)
Revenues
cost cost cost cost
Final (b) Final (b) Interim (b) Interim (b)
(Memo only)
Total of
all columns
Agreement - Federal $
34,485 30,000 50,000 5,000
119,485
Agreement - State
- - - -
-
Carry -in prior year
- 4,709 - -
4,709
Other direct federal awards
- - - -
-
Program fees
- - - 20,177
20,177
USDA
- - - -
-
Medicaid fees
- - - -
-
Municipal revenue
- - - -
-
Restricted contributions
- - - -
-
In-kind
- - - -
-
Local share
- - - -
-
Other
- - - 1,140
1,140
Total revenues
34,485 34,709 50,000 26,317
145,511
Expenditures:
Personnel 37,240 20,746 18,585 18,908 95,478
Contract services/direct benefits - - - - -
Travel - local - - - - -
Travel - out of state - - - - -
Supplies - - - - -
Equipment maintenance - - - - -
Equipment purchase - - - - -
Professional services - - - - -
Interest - - - - -
Other - insurance - - - - -
Occupancy - - - - -
Telephone - - - - -
Allowable expenses (units) - - - - -
Indirect costs - - - - -
In-kind expenses - - - - -
AII other 2,248 8,968 8,473 4,078 23,767
Total expenditures 39,488 29,714 27,058 22,986 119,246
Net activities (5,003) 4,995 22,943 3,331 26,266
Beginning balance 5,980 (5,278) - - 702
Ending balance $ 977 (283) 22,943 3,331 26,968
Footnotes:
(a) Major programs for auditing purposes.
(b) Non -major program for auditing purposes.
4
CITY OF BANGOR, MAINE.
Schedule of Agreement Operations, Continued
Department:
DHS
DHS
Bureau/Agency/Program:
BH
BH
Agreement Number:
96-36
98-64
Agreement Total:
$106,900
$159,650
Other direct federal awards
STD/HIV
STD/HIV
Agreement Term:
01/01/97
01/01/98
14,989
to
to
-
12/31/97
12/31/98
Basis of Settlement:
Status: (see footnotes)
Revenues:
cost cost
Final (b) Interim (b)
(Memo Only)
Total of
all columns
Agreement - Federal $
53,450
54,450
107,900
Agreement - State
-
-
-
Carry -in prior year
-
-
-
Other direct federal awards
-
-
-
Program fees
5,355
14,989
20,344
USDA
-
-
-
Medicaid fees
740
410
1,150
Municipal revenue
-
-
-
Restricted contributions
-
-
-
In-kind
-
-
-
Local share
-
-
-
Other
-
-
-
Total revenues
59,545
69,849
129,394
Expenditures:
Personnel 52,609 54,107 106,716
Contract services/direct benefits - - -
Travel - local - - -
Travel - out of state - - -
Supplies - -
Equipment maintenance - - -
Equipment purchase - - -
Professional services - - -
Interest - - -
Other - insurance - - -
Occupancy - - -
Telephone - - -
Allowable expenses (units) - - -
Indirect costs - - -
In-kind expenses - - -
All other 12,876 23,794 36,670
Total expenditures 65,485 77,901 143,386
Net activities (5,940) (8,052) (13,992)
Beginning balance (3,286) - (3,286)
Ending balance $ (9,226) (8,052) (17,278)
Footnotes:
(a) Major programs for auditing purposes.
(b) Non -major program for auditing purposes
5
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
Department:
MDOT
Bureau/Agency/Program:
MDOT
Advertising
"The Bus"
Agreement Number:
ME -90-X099
Other
ME -90-X091
9,237
ME -90-X090
Local subsidy
ME -90-X092
Agreement Total:
28,469
Agreement Term:
Basis of Settlement:
Status: (see footnotes)
Revenue:
cost
Final (a)
Operating Capital
Fares
$
257,225
-
Advertising
29,834 -
11,128
-
Other
14,762 -
9,237
-
Local subsidy
5,515 -
264,012
28,469
State agreement
1,538 -
37,000
11,053
Federal agreement:
24,457 -
Other capital uses
- 142,346
Total expenses
ME -90-X099
219,291
ME -90-X091
-
25,600
ME -90-X090
-
70,400
ME -90-X092
-
6,824
Total revenues
797,893
142,346
Expenses:
Personnel
484,382 -
Fringe benefits
119,458 -
Services
29,834 -
Fuel and lubricants
49,062 -
Tires and tubes
14,762 -
Other materials
62,839 -
Utilities
5,515 -
Insurance
4,232 -
Purchased transportation
1,538 -
Miscellaneous
1,814 -
Other
24,457 -
Other capital uses
- 142,346
Total expenses
797,893 142,346
Surplus (deficit)
Footnotes:
(a) Major programs for auditing purposes.
RUNYON
KERSTEEN �
OUELLETTE
Certified INDEPENDENT AUDITOR'S REPORT ON THE INTERNAL CONTROL
Public STRUCTURE USED IN ADMINISTERING DEPARTMENT
Accountants PROGRAMS
Glenn S. Kersteen
Carl N. Ouellette To the City Council
John J. Sullivan City of Bangor
Kathleen B. Tyson
We have audited the financial statements of the City of Bangor as of and for the year ended
Alice M. Harris June 30, 1998, and have issued our report thereon dated October 20, 1998. We have also audited
the compliance of the City of Bangor with the requirements applicable to Department agreements
and have issued our report thereon dated October 20, 1998.
We conducted our audits in accordance with generally accepted auditing standards and
Government Auditing Standards (1994 Revision) and the Maine Uniform Accounting and Auditing
Practices for Community Agencies (1996 Revision). Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the financial statements are free of
material misstatement and about whether the City of Bangor complied with laws and regulations,
noncompliance with which would be material to a Department award program.
In planning and performing our audits for the year ended June 30, 1998, we considered the internal
control structure of the City of Bangor, in order to determine our auditing procedures for the
purpose of expressing our opinion on the City of Bangor's financial statements and on its
compliance with requirements applicable to Department agreements and to report on the internal
control structure policies and procedures in accordance with the Maine Uniform Accounting and
Auditing Practices for Community Agencies (1996 Revision). This report addresses our
consideration of internal control structure policies and procedures relevant to compliance with
requirements applicable to department agreements. We have addressed internal control structure
policies'and procedures relevant to our audit of the financial statements in a separate report dated
October 20, 1998.
The management of the City of Bangor 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 financial statements in accordance with
generally accepted accounting principles, and that Department agreements 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.
20 Long Creek Drive
South Portland, ME 04106
207-773-2986 or 1-800-486-1784
FAX 207-772-3361 or 1-800-486-1785
http://www.rko-cpas.com
-----INDEPENDENT AUDITOR'S REPORT-ON-THE-INTERNAT; -CONTROL
- STRUCTURE USED-IN'ADMINISTERING-DEPARTMENT—
CONTINUED-
- For -purposes of -this -report, -we have,classified-the significant -internal -control -structure -policies -and
-- - procedures -used in -administering Department agreements in -the -following-categories:
- —1— Activity Cycles -- --- - - --
------
--Purchases/disbursements---.._---
-Payroll/personnel-
-External .financial reporting
2.—Controls Used,inAdministering-Compliance with -Laws and Regulations_and_the
_P-rovisions=of, Department Agreements�— _ -_
3__,C_ompliance Requirements
_ Internal Controls _
— Allowable costs/cost principles v
Administrative requirements
Types of services allowed _
Agreement settlement -
- Special tests and provisions -
or all of the internal control'structure categories hkdd-above, we obtained an understandingof
the devign of relevant policies andprocedures and-determined-wtidthei they have, -been placed in
oper-ati6n;4nd'we assessed controYrisk. �-�_--- - .
" " During the year -ended June 30, 1.998, the -City of-Bangor-expended-82%ofits-total-Department
awards -under -major Department agreements:------
VV
greements: - —
- We -performed -tests of controls; as required -by the Maine -Uniform Accounting -and Auditing
- Practices for Community Agencies -(1996 Revision), to. evaluate -the effectiveness-of-the-design-and—
operation -of-internal-control
of-the-design-andoperation-of-internal-control -structure-policies and--procedures-that-we -considered-relevant-to
-- -preventing-or detecting -material noncompliance -with -specific -requirements; and -requirements
governing claims for advances -and reimbursements -and amounts -claimed-or-used-for matching
--� that.are applicable to -Department -.agreements .which are identified_in the-accompanying_Schedule
of Agreement Operations. -.Our procedures:were-substantially_less-in.scope-than_w-ould-be
necessary_ .to.render_an.-opinion_on.these internal-control.structure_policiesand_procedures.
Accordingly., we do not.express, such 'an opinion.,-_--
------
_ A material weakness,is a reportable condition in which the design or operation of one or more of
the internalcontrolstructure elements does not reduce to a relatively low level the risk that
noncompliance with laws and regulations that would be material to a Department agreement 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 structure policies and procedures used in administering
Department agreements woufd not necessarily disclose all matters iii fhe internal control structure
INDEPENDENT AUDITOR'S REPORT ON THE INTERNAL CONTROL
STRUCTURE USED IN ADMINISTERING DEPARTMENT — -
PROGRAMS, CONTINUED - - - - -
that might be reportable conditions and, accordingly, would not necessarily disclose all reportable
conditions that are also considered to be material weaknesses as defined above. We noted no - - -.
matters involving the internal control over compliance and its operation that we consider to be -- .--
material weaknesses.
This report is intended for the information of the City Council, management, and the Department._
However, this report is a matter of public record, and its distribution is not limited. _
October 20, 1998
South Portland, Maine
0
RUNYON
KERSTEEN �
OUELLETTE
Certif ied
Public
Accountants
Glenn S. Kersteen INDEPENDENT AUDITOR'S COMBINED REPORT ON COMPLIANCE
Carl N. Ouellette WITH REQUIREMENTS APPLICABLE TO DEPARTMENT
john j. Sullivan AGREEMENTS
Kathleen B. Tyson
Alice M. Harris
To the City Council
City of Bangor
We have audited the financial statements of the City of Bangor as of and for the year ended
June 30, 1998, and have issued our report thereon dated October 20, 1998.
We have also audited the City of Bangor's compliance with the specific requirements identified in
the Contract Compliance Rider of the Agency's agreement with the State of Maine that are
applicable to each of its major Department agreements, which are identified in the accompanying
Schedule of Agreement Operations, for the year ended June 30, 1998. The management of the
City of Bangor is responsible for the City'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 in accordance with generally accepted auditing standards and Government
Auditing Standards (1994 Revision) and the Maine Uniform Accounting and Auditing Practices
for Community Agencies (1996 Revision). Those standards require that we plan and perform the
audit to obtain reasonable assurance about whether material noncompliance with the requirements
referred to above occurred. An audit includes examining, on a test basis, evidence about the City
of Bangor's compliance with those requirements. We believe that our audit provides a reasonable
basis for our opinion.
In our opinion, the City of Bangor complied, in all material respects with the specific requirements
referred to in the second paragraph that are applicable to each of its major Department agreements,
for the year ended June 30, 1998.
This report is intended for the information of the City Council, management, and the Department.
However, this report is a matter of public record and its distribution is not limited.
October 20, 1998
South Portland, Maine
20 Long Creek Drive
South Portland, ME 04106
207-773-2986 or 1-800-486-1784
FAX 207-772-3361 or 1-800-486-1785
http://wwwrko-cpas.com
10
COMPILED
AGREEMENT
SETTLEMENT
FORMS
RUNYON
KERSTEEN
OUELLETTE
Certified
Public
Accountants
Glenn S. Kersteen
Carl. N. Ouellette
John J. Sullivan
Kathleen B. Tyson
Alice M. Harris
Independent Accountant's Report
To the City Council
City of Bangor
We have compiled the accompanying agreement settlement forms for the City of Bangor, as of
and for the year ended June 30, 1998 in accordance with standards for accounting and review
services established by the American Institute of Certified Public Accountants and the Maine
Uniform Accounting and Auditing. Practices for Community Agencies.
A compilation is limited to presenting in the form of financial statements and supporting schedules
information that is the representation of management. We have not audited or reviewed the
accompanying schedules and, accordingly, do not express an opinion or any other form of
assurance on them.
October 20, 1998
South Portland, Maine
20 Long Creek Drive
South Portland, ME 04106
207-773-2986 or 1-800-486-1784
FAX 207-772-3361 or 1-800-486-1785
http://www.rko-cpas.com
11
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 1998
Funding Department:
DHS
Agreement Number:
WIC 02-96A Admin.
Agreement Period:
October 1, 1995 to September 30, 1996
Agreement Amount:
$410,650
PART I Agreement ToAals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
Agreement Adjustments
5.
6.
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
PART II Agre rem ost Shan ng
Funding Somne
15. Agreement - WIC 02-96A Admin.
16. All other
17.
18. Totals
Revenue Expense Balance
$ 374,708 374,776 (68)
- (68) 68
374,708 374,708 -
374,708 374,708 -
Available
Allocated
Budget Actual LeL/enue
expense Balance
1.0000 1.0000 374,708
374,708 -
100.00% 100.00% $ 374,708
374,708 -
See accountants' compilation report.
12
Agreement Settlement Form (ASF)
Actual
Community Agency: City of Bangor, Maine
-
Fiscal Year End: June 30, 1998
6.
Funding Department: DHS
- -
7.
Agreement Number: WIC 02-97 Admin
-
- -
Agreement Period: October 1, 1996 to September 30, 1997
-
Agreement Amount: $411,077
9.
PART I Agreement Totals
- -
10.
Revenue
Expense Balance
1. Prior year stub period
$ 269,305
269,305 -
2. Current year stub period
97,416
97,416 -
3. Adjustments
-
- -
4. Per Financial Statements - SAOs'
366,721
366,721 -
14.
Agreement Adjustments
366,721
366,721 -
5.
-
- -
6.
-
- -
7.
-
- -
8.
-
- -
9.
-
- -
10.
-
- -
11.
-
- -
12.
-
- -
13.
Total adjustments
-
- -
14.
Totals available for cost sharing
366,721
366,721 -
PART II Agreement Cost Sharing
Available
Allocated
Fundin ounce
Budget Ac ualrevenue
expense Balance
15.
Agreement - WIC 02-97 Admin
1.0000 1.0000 366,721
366,721 -
16.
All other
- - -
- -
17.
18.
Totals
100.00% 100.00% $ 366,721
366,721 -
See accountants'
compilation report.
13
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 1998
Funding Department:
DHS
Agreement Number:
WIC 02-97 Food
Agreement Period:
October 1, 1996 to September 30, 1997
Agreement Amount:
$1,995,345
PART I Agree-nent Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
• -1 t - I SIS it"mn
5.
6.
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
PART II Agreement Cost Sharing
Funding Soup
15. Agreement - WIC 02-97 Food
16. All other
17.
18. Totals
Revenue
Expense Balance
$ 1,303,235
1,303,235 -
528,663
528,663 -
100.00% 100.00% $ 1,831898
1,831,898 -
1,831,898
1,831,898 -
1831,898 1,831,898 -
Available
Allocated
Budge Actual revenue
expense Balance
1.0000 1.0000 1,831,898
1,831,898 -
100.00% 100.00% $ 1,831898
1,831,898 -
See accountants' compilation report.
14
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 1998
Funding Department:
DHS
Agreement Number:
DH 98-05
Agreement Period:
July 1, 1997 to June 30, 1998
Agreement Amount:
$16,000
PART I Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments - indirect costs
4. Per Financial Statements - SAOs'
Agreement Adiustments
5. Medicaid
6. Legislative intent
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
PART II AgLeementStosI-Sh3fiV
runaing Source
15. Agreement - DH -98-05
16. All other
17.
18. Totals
Revenue -EAQpnse Balance
167,316 167,316 -
16,353 16,353 -
183,669 183,669 -
(90,875)
(90,875) -
(76,794)
(76,794) -
(167,669)
(167,669) -
16,000
16,000 -
Available Allocated
Budget Actual revenue expense Balacg
1.0000 1.0000 16,000 16,000 -
100.00% 100.00% $ 16,000 16,000 -
See accountants' compilation report.
15
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 1998
Funding Department:
DHS
Agreement Number:
BHCH 96-21
Agreement Period:
July 1, 1996 to December 31, 1997
Agreement Amount:
$105,254
PART I Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
Agreement Adjustments
5. Medicaid
6. Services outside scope
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
Revenue
Expense Balance
$ 227,707
227,707 -
116,926
116,926 -
344,633
344,633 -
(38,978) (38,978) -
(35,642) (35,642) -
(74,620) (74,620) -
270,013 270,013
PART fl Agreement Cost Sharing
Available
Allocated
Funding Source
Budget
Acu I
revenue
expense Ba ce
15. Agreement - BHCH 96-21
0.388803
0.389811
105,254
105,254 -
16. All other
0.611197
0.610189
164,759
164,759 -
17.
18. Totals
100.00%
100.00%
$ 270,013
270,013
See accountants'
compilation report.
Line 6 - To include total cost of services provided by City and remove expenses
beyond
scope of
service identified within grant.
16
Agreement Settlement Form (ASF)
Actual
Community Agency: City of Bangor, Maine
Fiscal Year End: June 30, 1998
Funding Department: OSA
Agreement Number: N/A
Agreement Period: July 1, 1996 to June 30, 1998
Agreement Amount: $46,709
PART I Agreement Totals
17
Revenue
Expense
Balance
1. Prior year stub period
$ 19,179
-
19,179
2. Current year stub period
27,530
46,709
(19,179)
3. Adjustments
-
-
-
4. Per Financial Statements - SAOs'
46,709
46,709
-
Agreement Adjustments
5.
-
-
-
6.
-
-
-
7.
-
-
-
8.
-
-
-
9.
-
-
-
10.
-
-
-
11.
-
-
-
12.
-
-
-
13. Total adjustments
-
-
-
14. Totals available for cost sharing
46,709
46,709
-
PART II Agreement Cost Sharing
Available
Allocated
Funding Source
Budget Actual revenue
expense
Balance
15. Agreement - Drug Free
1.0000 1.0000 46,709
46,709
-
16. All other
- - -
-
-
17.
18. Totals
100.00% 100.00% $ 46,709
46,709
-
See accountants' compilation report.
17
Agreement Settlement Form (ASF)
Actual
Community Agency: City of Bangor, Maine
Fiscal Year End: June 30, 1998
Funding Department: DHS
Agreement Number: DH 96-74
Agreement Period: July 1, 1996 to June 30, 1998
Agreement Amount: $5,895
PART I Agreement Totals
Revenue Expenses Balance
1. Prior year stub period $ 2,897 2,891 6
2. Current year stub period 2,998 2,907 91
3. Adjustments
4. Per Financial Statements - SAOs' 5,895 5,798 97
Agreement Adjustments
5.
6.
7.
8.
9.
10.
11.
12.
13. Total adjustments - - -
14. Totals available for cost sharing 5,895 5,798 97
PART II Agreement Comet Sharing
Available Allocated
Funding Source Budget Actual revenue expense Balance
15. Agreement - DH 96-74 1.000000 1.000000 5,895 5,798 97
16. All other
17.
18. Totals 100.00% 100.00% $ 5,895 5,798 97
See accountants' compilation report.
18
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 1998
Funding Department:
DHS
Agreement Number:
BH 96-23
Agreement Period:
January 1, 1997 to December 31, 1997
Agreement Amount:
$76,970
PART I Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
Agreement Adjustments
5.
6.
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
PART II Agreement Cost Sharing
Funding Source
15. Agreement - BH 96-23
16. Agreement - BH 95-34
17.
18. Totals
Revenue Expense Balance
$ 34,485 36,505 (2,020)
34,485 39,488 (5,003)
8,000 - 8,000
76,970 75,993 977
19
76,970
75,993
977
Available
Allocated
Budget
Actual
reveau_e
expense
Balance
0.896063
0.896063
68,970
67,993
977
0.103937
0.103937
8,000
8,000
-
100.00%
100.00%
$ 76,970
75,993
977
See accountants'
compilation report.
19
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 1998
Funding Department:
DHS
Agreement Number:
BH 96-25
Agreement Period:
January 1, 1997 to December 31, 1997
Agreement Amount:
$59,709
PART I
Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
Agreement AdJustrents
5.
6.
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
PART II AgreemenLC9sUShadng
Funding Source
15. Agreement - BH 96-25
15. Agreement - BH 95-33
17.
18. Totals
Revenue Expense Balance
$ 25,000 30,278 (5,278)
30,000 29,714 286
4,709 - 4,709
59,709 59,992 (283)
59,709 59,992 (283)
Available Allocated
Budget ACiumll revenue ecpeRse Balance
0.921134 0.921134 55,000 55,283 (283)
0.078866 0.078866 4,709 4,709 -
100.00% 100.00% $ 59,709 59,992 (283)
See accountants' compilation report.
20
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 1998
Funding Department:
DHS
Agreement Number:
BH 96-36
Agreement Period:
January 1, 1997 to December 31, 1997
Agreement Amount:
$106,900
PART I Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
Agreement Adjustments
5. Medicaid
6.
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
PART II emQn�C4sLSl� nc
Funding Source
15. Agreement - BH 96-36
16. All other
17.
18. Totals
Revenue Expense Balance
$ 59,994 63,280 (3,286)
59,545 65,485 (5,940)
119,539 128,765 (9,226)
(1,900) (1,900) -
(1,900) (1,900)
117,639 126,865 (9,226)
Available
Allocated
Budget Actual revenue
expzem- Balance
0.908712 0.908712 106,900
115,284 (8,384)
0.091288 0.091288 10,739
11,581 (842)
100.00% 100.00% $ 117,639 126,865 (9,226)
See accountants' compilation report.
21
Community Agency:
Fiscal Year End:
Funding Department:
Agreement Number:
Agreement Period:
Agreement Amount:
Agreement Settlement Form (ASF)
Actual
City of Bangor
June 30, 1998
Department of Transportation
ME -90-X099, Operating
July 1, 1997 to June 30, 1998
Federal $ 219,291
State 37,000
Total Operating Costs 797,893
Less:
Fares 257,225
Net Operating Expenditures 540,668
Revenue:
Federal
219,291
State
37,000
Local/Other
284,377
Total Revenues
540,668
Surplus/(Deficit) -
Federal Participating Share
1. Amount of Non -Federal Funds Contributed:
State 37,000
Local/Other 284,377
Total Non -Federal 321,377
2. 50% of the Net Project Costs
Federal Share @ 50%
3. Operating Deficit After Adding Local Funds
But Before Adding UMTA Funds:
Operating Costs
Less:
Fares
State
Local
Deficit Before UMTA
4. Award Amount
Federal Share Paid
Participating Share (lower of 1 through 4)
Federal Over/(Under) Paid
State Share
Award Amount
State Share (awarded)
State Share Paid
State Over/(Under) Paid
270,334
797,893
257,225
37,000
284,377
219,291
219,291
219,291
219,291
37,000
37,000
37,000
22
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor
Fiscal Year End:
June 30, 1998
Funding Department:
Department of Transportation
Agreement Number:
ME -90-X091, Capital
Agreement Period:
July 1, 1997 to June 30, 1998
Agreement Amount:
$ 25,600
Total Capital Costs
Revenue:
Federal
State
Local/Other
Total Revenues
Surplus/(Deficit)
Federal Particioatino Share
1. Amount of Non -Federal Funds Contributed:
State
Local
Total Non -Federal
2. 80% of the Net Project Costs
Federal Share @ 80%
3. Capital Deficit After Adding Local Funds
But Before Adding UMTA Funds:
Capital Costs
Less:
Fares
State
Local
Deficit Before UMTA
4. Award Amount
Federal Share Paid
Maximum Amount
Federal Over/(Under) Paid
23
34,661
25,600
2,129
6,932
34,661
2,129
6,932
9,061
27,729
34,661
2,129
6,932
25,600
25,600
25,600
25,600
Community Agency:
Fiscal Year End:
Funding Department:
Agreement Number:
Agreement Period:
Agreement Amount:
Total Capital Costs
Revenue:
Federal
State
Local/Other
Total Revenues
Surplus/(Deficit)
Agreement Settlement Form (ASF)
Actual
City of Bangor
June 30, 1998
Department of Transportation
ME -90-X090, Capital
July 1, 1997 to June 30, 1998
$ 70,400
Federal Participating Share
1. Amount of Non -Federal Funds Contributed:
State
Local
Total Non -Federal
2. 80% of the Net Project Costs
Federal Share @ 80%
3. Capital Deficit After Adding Local Funds
But Before Adding UMTA Funds:
Capital Costs
Less:
Fares
State
Local
Deficit Before UMTA
4. Award Amount
Federal Share Paid
Maximum Amount
Federal Over/(Under) Paid
24
99,155
70,400
8,924
19,831
99,155
8,924
19,831
28,755
79,324
99,155
8,924
19,831
70,400
70,400
70,400
70,400
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor
Fiscal Year End:
June 30, 1998
Funding Department:
Department of Transportation
Agreement Number:
ME -90-X092, Capital
Agreement Period:
July 1, 1997 to June 30, 1998
Agreement Amount:
$ 6,824
Total Capital Costs
8,530
Revenue:
Federal
'6,824
State
-
Local/Other
1,706
Total Revenues
8,530
Surplus/(Deficit)
Federal Particioatino Share
1. Amount of Non -Federal Funds Contributed:
State -
Local 1,706
Total Non -Federal 1,706
2. 80% of the Net Project Costs
Federal Share @ 80% 6,824
3. Capital Deficit After Adding Local Funds
But Before Adding UMTA Funds:
Capital Costs 8,530
Less:
Fares -
State -
Local 1,706
Deficit Before UMTA 6,824
4. Award Amount 6,824
Federal Share Paid 6,824
Maximum Amount 6,824
Federal Over/(Under) Paid -
25