2005I
1
1
U1 Y Vr BAINUOR, MAIN
' Required Schedules Under the Maine Uniform
Accounting and Auditing Practices for
Community Agencies
June 30, 2005
1
CERTIFIED PUBLIC ACCOUNTANTS
AND BUSINESS CONSULTANTS
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IC,ersteem
D1+eltette,
CITY OF BANGOR, MAINE
Required Schedules Under the Maine Uniform Accounting and Auditing
Practices for Community Agencies
June 30, 2005
Table of Contents
Independent Auditor's Report on Schedule of Agreement Operations
Schedule of Agreement Operations
Page(s)
2-6
Independent Auditor's Report on Compliance with Requirements Applicable to Each
Major Department Program and on Internal Control Over Compliance with Major
Department Programs in Accordance with the Maine Uniform Accounting and Auditing
Practices for Community Agencies 7-8
Schedule of Findings and Questioned Costs 9
Compiled Agreement Settlement Forms:
Independent Accountant's Report 10
Agreement Settlement Forms 11-21
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To the City Council
City of Bangor
Certified Public Accountants and Business Consultants
INDEPENDENT AUDITOR'S REPORT ON
SCHEDULE OF AGREEMENT OPERATIONS
We have audited the special-purpose Schedule of Agreement Operations of the City of Bangor as of June
30, 2005. This report is the responsibility of the City's management. Our responsibility is to express an
opinion on this special-purpose report based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, and the Maine Uniform Accounting and Auditing
Practices Act for Community Agencies. 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. 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 accounting
principles generally accepted in the United States of America, and are not intended to be a complete
presentation of the City's revenues and expenditures.
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 Departments as of
June 30, 2005, in accordance with Maine Uniform Accounting and Auditing Practices for Community
Agencies.
This report is intended solely for the information and use of the City Council, management and state
awarding agencies and pass-through entities and is not intended to be and should not be used by anyone
other than these specified parties.
0 "O":7't
October 7, 2005
South Portland, Maine
CITY OF BANGOR, MAINE
Schedule of Agreement Operations
For the fiscal year ended June 30, 2005
Department:
DHS
DHS
DHS
DHS
Bureau/Agency/Program:
WIC
WIC
WIC
WIC
Agreement Number:
WIC 04-02
WIC 04-02
WIC 05-02
WIC 05-02
Agreement Total:
891,972
1,903,267
430,251
1,567,994
Travel - local
Admin
Food
Admin
Food
Agreement Term:
4/1/2003
4/1/2003
10/1/2004
10/1/2004
-
to
to
to
to
- -
9/30/2004
9/30/2004
9/30/2005
9/30/2005
Basis of Settlement: cost cost cost cost (Memo Only)
Total of
Status: (see footnotes) Final (a) Final (a) Interim (a) Interim (a) all columns
Revenues:
Agreement - Federal $ 157,187 $ 452,919 $ 297,752 $ 954,019 $ 1,861,877
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
157,187 452,919
297,752
954,019 1,861,877
s
Expenditures:
Personnel
101,111 -
248,235
- 349,346
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
56,076 452,919
49,517
954,019 1,512,531
Total expenditures
157,187 452,919
297,752
954,019 1,861,877
Net activities - - - - -
Beginning balance - - - - -
Ending balance $ - $ - $ - $ - $ -
See auditor's report on schedule of agreement operations.
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes. 2
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
For the fiscal year ended June 30, 2005
Department:
DHS
DHS
OSA
DHS
Bureau/Agency/Program:
BH
BH
Drug Free
BH
Agreement Number:
05-078
04-74
N/A
04-117
Agreement Total:
.15,354
200,220
38,447
11,038
USDA
Dental Clinic
Public Health
Drug Free
School
146,591
4,312 -
Nursing
Schools
Dental
Agreement Term:
7/1/2004
7/1/2003
7/1/2004
7/1/2003
- -
to
to
to
to
Localshare
6/30/2005
1 6/30/2006
1 6/30/2005 1
6/30/2008
Basis of Settlement: cost cost cost units (Memo Only)
Total of
Status: (see footnotes) Final (b) Interim (b) Final (b) Interim (b) all columns
Revenues:
Agreement - Federal
$ 15,354
$ - $ 38,447 $
- $ 53,801
Agreement - State
-
72,302 -
2,247 74,549
Carry -in prior year
-
- -
- -
Other direct federal awards
-
- -
- -
Program fees
5,234
- -
- 5,234
USDA
-
- -
- -
Medicaid fees
146,591
4,312 -
- 150,903
Municipal revenue
-
- -
- -
Restricted contributions
-
- -
- -
In-kind
-
- -
- -
Localshare
52,872
123,686 -
- 176,558
Total revenues
220,051
200,300 38,447
2,247 461,045
Expenditures:
Personnel
151,555
161,186
15,244 - 327,985
Contract services/direct benefits
-
-
- - -
Travel - local
710
2,940
- - 3,650
Travel - out of state
-
-
- - -
Supplies
17,657
1,809
- - 19,466
Equipment rental
-
-
- - -
Equipment purchase
-
-
- - -
Professional services
-
-
- - -
Interest
-
-
- - -
Other - insurance
7,825
5,304
- - 13,129
Occupancy
16,928
5,887
- - 22,815
Telephone
635
780
- - 1,415
Allowable expenses (units)
-
-
- 2,209 2,209
Indirect costs
17,261
20,644
- - 37,905
In-kind expenses
-
-
- - -
All other
7,480
1,750
4,107 - 13,337
Total expenditures
220,051
200,300
19,351 2,209 441,911
Net activities - - 19,096 38 19,134
Transfers - (19,349) - (19,349)
Beginning balance - - 253 10 263
Ending balance $ - $ - $ - $ 48 $ 48
See auditor's report on schedule of agreement operations.
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
For the fiscal year ended 3une 30, 2005
Department:
DHS
DHS
Bureau/Agency/Program:
BH
BH
Agreement Number:
04-208
04-208
Agreement Total:
147,405
15,969
Personnel
STD/HIV
HIV Prev/Educ
Agreement Term:
1/1/2004
1/1/2004
-
to
to
934
6/30/2005
6/30/2005
Basis of Settlement: cost cost (Memo Only)
Total of
Status: (see footnotes) Final (a) Final (a) all columns
Revenues:
Agreement - Federal $ 106,459 $ 11,533 $ 117,992
Agreement - State - - -
Carry -in prior year - -
Other direct federal awards - - -
Program fees 18,483 - 18,483
USDA - - -
Medicaid fees 1,320 - 1,320
Municipal revenue - - -
Restricted contributions - - -
In-kind - - -
Localshare - - -
Total revenues
126,262
11,533
137,795
Expenditures:
-
-
Personnel
111,222
5,266
116,488
Contract services/direct benefits
-
-
-
Travel - local
934
-
934
Travel - out of state
-
-
-
Supplies
691
-
691
Equipment maintenance
-
-
-
Equipment purchase
-
-
-
Professional services
-
-
-
Interest
-
-
-
Other - insurance
-
-
-
Occupancy
7,293
-
7,293
Telephone
414
-
414
Allowable expenses (units)
-
-
-
Indirect costs
-
-
-
In-kind expenses
-
-
-
AII other
13,235
2,618
15,853
Total expenditures
133,789
7,884
141,673
Net activities (7,527) 3,649 (3,878)
Beginning balance (6,939) 965 (5,974)
Ending balance $ (14,466) $ 4,614 $ (9,852)
See auditor's report on schedule of agreement operations.
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
4
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
For the fiscal year ended June 30, 2005
Department:
DHS
DHS
Bureau/Agency/Program:
BH
BH
Agreement Number:
05-183
04-249
Agreement Total:
10,000
10,000
Travel - local
Nursing
Nursing
Agreement Term:
1/1/2005
1/1/2004
-
to
to
2,752
12/31/2005
12/31/2004
Basis of Settlement: cost cost (Memo Only)
Total of
Status: (see footnotes) Interim (b) Final (b) all columns
Revenues:
Agreement - Federal
Agreement - State
Carry -in prior year
Other direct federal awards
Program fees
USDA
Medicaid fees
Municipal revenue
Restricted contributions
In-kind
Localshare
$ 5,000 $ 5,000 $ 10,000
60,179 21,532 81,711
Total revenues 65,179 26,532 91,711
Expenditures:
Personnel
33,998
30,438
64,436
Contract services/direct benefits
-
-
-
Travel - local
88
55
143
Travel - out of state
-
-
-
Supplies
2,752
4,779
7,531
Equipment maintenance
-
-
-
Equipment purchase
-
-
-
Professional services
-
-
-
Interest
-
-
-
Other - insurance
-
-
-
Occupancy
1,484
2,815
4,299
Telephone
110
(27)
83
Allowable expenses (units)
-
-
-
Indirect costs
-
-
-
In-kind expenses
-
-
-
AII other
2,304
980
3,284
Total expenditures
40,736
39,040
79,776
Net activities 24,443 (12,508) 11,935
Beginning balance - 295 295
Ending balance $ 24,443 $ (12,213) $ 12,230
See auditor's report on schedule of agreement operations.
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
5
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
For the fiscal year ended June 30, 2005
Department:
MDOT
MDOT
MDOT
MDOT
Bureau/Agency/Program:
MDOT
MDOT
MDOT
MDOT
Agreement Number:
ME -18-X36
ME -18-X37
ME -90-X130
ME -90-X135
Agreement Total:
4,028
2,750
473,814
374,898
The Bus
The Bus
The Bus
The Bus
Agreement Term:
7/1/2004
7/1/2004
7/1/2002
7/1/2002
to
to
to
to
6/30/2005
6/30/2005
6/30/2005
6/30/2005
Basis of Settlement: cost cost cost cost (Memo Only)
Total of
Status: (see footnotes) Final (a) Final (a) Final (a) Final (a) all columns
Revenues:
Agreement - Federal $ 2,278 $ 2,750 $ 182,000 $ 6,400 $ 193,428
Agreement - State - - - - -
Carry -in prior year - - - - -
Program fees - - - - -
Medicaid fees - - - - -
Restricted contributions - - - - -
Local share - - 232,371 1,600 233,971
Total revenues 2,278 2,750 414,371 8,000 427,399
Expenditures:
Personnel - - - - -
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 2,278 2,750 414,371 8,000 427,399
Total expenditures 21278 21750 414,371 8,000 427,399
Net activities - - - - -
Beginning balance - - - - -
Ending balance $ - $ - $ - $ - $ -
See auditor's report on schedule of agreement operations.
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
11
11�� K
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Dwellette
Certified Public Accountants and Business Consultants
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR DEPARTMENT PROGRAM AND ON INTERNAL
CONTROL OVER COMPLIANCE WITH MAJOR DEPARTMENT PROGRAMS IN
ACCORDANCE WITH THE MAINE UNIFORM A CCO UNTING AND AUDITING PRACTICES
FOR COMMUNITYAGENCIES
To the City Council
City of Bangor
Compliance
We have audited the compliance of City of Bangor with the types of compliance requirements described
in the Maine Uniform Accounting and Auditing Practices for Community Agencies, and with the
requirements identified in the Contract Compliance Riders that are applicable to each of its major
Department programs for the year ended June 30, 2005. The City of Bangor's major Department
programs are identified in the accompanying Schedule of Agreement Operations. Compliance with the
requirements of laws, regulations, contracts, and grants applicable to each of its major Department
programs is the responsibility of the City of Bangor's management. Our responsibility is to express an
opinion on the City of Bangor's compliance based on our audit.
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America and the standards applicable to financial audits contained in Government
Auditing Standards issued by the Comptroller General of the United States, and the Maine Uniform
Accounting and Auditing Practices for Community Agencies. Those standards 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
Department 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.
As described in item 2005-1 in the accompanying schedule of findings and questioned costs, the City of
Bangor did not comply with a safeguarding of assets requirement that is applicable to its Department's
respective programs. Additionally, as described in items 2005-2 and 2005-3 the City of Bangor did not
comply with the requirements regarding reporting that are applicable to its Department program.
In our opinion, except for the non-compliance described in the preceding paragraph, the City of Bangor
complied, in all material respects, with the requirements referred to above that are applicable to each of its
major Department programs for the year ended June 30, 2005.
7
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR DEPARTMENT PROGRAM AND ON INTERNAL
CONTROL OVER COMPLIANCE WITH MAJOR DEPARTMENT PROGRAMS IN
ACCORDANCE WITH THE MAINE UNIFORM A CCOUNTING AND AUDITING
PRACTICES FOR COMMUNITY AGENCIES, CONTINUED
Internal Control Over Compliance
The management of the City of Bangor is responsible for establishing and maintaining effective internal
control over compliance with requirements of laws, regulations, contracts, and grants applicable to
Department programs. In planning and performing our audit, we considered the City of Bangor's internal
control over compliance with requirements that could have a direct and material effect on a major .
Department 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 the
Maine Uniform Accounting and Auditing Practices for Community Agencies.
Our consideration of the internal control over financial reporting would not necessarily disclose all
matters in the internal control over financial reporting that might be material weaknesses. 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
Department program being audited may occur and not be detected within a timely period by employees in
the normal course of performing their assigned functions. We noted no matters involving the internal
control over compliance and its operation that we consider to be material weaknesses.
This report is intended solely for the information and use of the City Council, management, and state
awarding agencies and pass-through entities and is not intended to be and should not be used by anyone
other than these specified parties.
October 7, 2005
South Portland, Maine
CITY OF BANGOR, MAINE .
Schedule of Findings and Questioned Costs
June 30, 2005
#2005-1 Safeguarding of Assets
Criteria -
Maine Uniform Accounting and Auditing Practices for Community Agencies require community agencies receiving
Department funding to adequately safeguard all such assets and assure that they are used solely for authorized
purposes. Meeting the State of Maine's standard of safeguarding means that State funds should be kept in insured
bank accounts and not in investment accounts. Further, any amount of cash that exceeds the FDIC insured amount for
the account must be insured or collateralized by the bank. Recipients of State funds cannot distinguish between State
and non -State funds when funds are pooled. These funds must be insured or collateralized in total.
Condition Found, Effects, and Recommendations -
As of June 30, 2005, the City of Bangor had cash deposits that exceeded federally insured limits. Because the
Department does not consider funds to be spent until an agreement has been officially closed out, a portion of those
uninsured funds were considered to be State funds. We recommend that the City enter into an overnight investment
sweep agreement with their bank whereby excess funds deposited with the bank are invested in and collateralized by
federal securities.
Questioned Costs -
None
#2005-2 - Reporting
Criteria -
Rider B of the contract requires that quarterly data reports be filed within 45 days of the end of the quarter. We
reviewed the reports and noted that they were completed, except for the third quarter. However, because the reports
were not dated, we were unable to verify whether they had been filed in a timely manner.
Program/Agreement No.
BH 04-208
Condition Found, Effects and Recommendations -
We recommend the City develop a system to track the due dates of these reports so as not to delay future grant funding
and to ensure compliance with requirements of the contracts.
Questioned Costs -
None
#2005-3 - Reporting
Criteria -
Rider B of the contract requires that quarterly data reports be filed within 45 days of the end of the quarter. The City
was unable to provide a copy of the third quarter reports.
Pro rg am/Agreement No.
BH 04-208
Condition Found, Effects and Recommendations -
We recommend the City implement procedures to ensure reports are maintained in order to substantiate grant
compliance.
Questioned Costs -
None
E
COMPILED
AGREEMENT
SETTLEMENT
FORMS
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1C,ersteevc
Oweilette
Independent Accountant's Report
To the City Council
City of Bangor
Certified Public Accountants and Business Consultants
We have compiled the accompanying agreement settlement forms for the City of Bangor, as of and for the
year ended June 30,. 2005 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 (MAAP) (1996 Revision).
Our compilation was limited to presenting in accordance with the reporting requirements of the Maine
Uniform Accounting and Auditing Practices for Community Agencies (MAAP) (1996 Revision)
information that is the representation of the management of the City of Bangor. We have not audited or
reviewed the agreement settlement forms referred to above and, accordingly; do not express an opinion or
any other form of assurance on it.
The agreement settlement forms are presented in accordance with the requirements of MAAP and are not
intended to be a presentation in accordance with accounting principles generally accepted in the United
States of America. This report is intended solely for the information and use of the City Council and
Management of the City of Bangor, and is not intended to be and should not be used by anyone other than
these specified parties.
October 7, 2005
South Portland, Maine
10
Agreement Settlement Form (ASF)
Actual
Community Agency: City of Bangor, Maine
Fiscal Year End: June 30, 2005
Funding Department DHS
Agreement Number : WIC 04-02 Admin
Agreement Period: April 1, 2003 to September 30, 2004
Agreement Amount: $891,972
PART I Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
Agreement Adjustments
Revenue
Expense Balance
$ 504,045
$ 504,045 $ -
157,187
157,187 -
661,232
661,232 -
5. - - -
6. - -
7. - - -
8. - - -
9. - - -
10. - - -
11. - - -
12. - -
13. Total adjustments - - -
14. Totals available for cost sharing $ 661,232 $ 661,232 $ -
PART II Agreement Cost Sharing
Available Allocated
Funding Source Budget Actual Revenue Expense Balance
15. WIC 04-02 Admin 100.00% 100.00% 661,232 661,232 -
16. - - -
17. - - -
18. Totals 100.00% 100.00% $ 661,232 $ 661,232 $ -
See accountants' compilation report.
11
Agreement Settlement Form (ASF)
Actual
Community Agency: City of Bangor, Maine
Fiscal Year End: June 30, 2005
Funding Department DHS
Agreement Number : WIC 04-02 Food
Agreement Period: April 1, 2003 to September 30, 2004
Agreement Amount: $1,903,267
PART I Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
Agreement Adjustments
Revenue
Expense Balance
$ 1,805,696
$ 1,805,696 $ -
452,919
452,919 -
2,258,615
21258,615 -
5. - - -
6. - - -
7. - -
8. - - -
9. - - -
10. - - -
11. - - -
12. - - -
13. Total adjustments - - -
14. Totals available for cost sharing $ 2,258,615 $ 2,258,615 $
PART III Agreement Cost Sharing
Available Allocated
Funding Source Budget Actual Revenue Expense Balance
15. WIC 04-02 Food 100.00% 100.00% 2,258,615 2,258,615 -
16. - - -
17. - - -
18. Totals 100.00% 100.00% $ 2,258,615 $ 2,258,615 $ -
See accountants' compilation report.
12
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2005
Funding Department
DHS
Agreement Number:
05-078
Agreement Period:
July 1, 2004 to June 30, 2005
Agreement Amount:
$15,354
PART I
Agreement Totals
Revenue Expense Balance
1.
Prior year stub period
$ -
$ - $ -
2.
Current year stub period
220,051
220,051 =
3.
Adjustments
-
- -
4.
Per Financial Statements - SAOs'
220,051
220,051 -
Agreement Adjustments
5.
Medicaid
(146,591)
(146,591) -
6.
Legislative intent
(58,106)
(58,106) -
7.
-
- -
8.
-
- -
9.
-
- -
10.
-
- -
11.
-
- -
12.
-
- -
13.
Total adjustments
(204,697)
(204,697) -
14.
Totals available for cost sharing
$ 15,354
$ 15,354 $ -
PART II Agreement Cost Sharing
Available Allocated
Funding Source Budget Actual Revenue Expense Balance
15. Agreement BH 05-078 100.00% 100.00% 15,354 15,354 -
16. - - -
17. - - -
18. Totals 100.00% 100.00% $ 15,354 $ 15,354 $ -
See accountants' compilation report.
13
Agreement Settlement Form (ASF)
Actual
Community Agency: City of Bangor, Maine
Fiscal Year End: June 30, 2005
Funding Department OSA
Agreement Number: N/A
Agreement Period: July 1, 2004 to June 30, 2005
Agreement Amount: $38,447
PART I Agreement Totals
Revenue
Expense
Balance
I. Prior year stub period
$ -
$ -
$ -
2. Current year stub period
38,447
19,351
19,096
3. Adjustments
-
-
-
4. Per Financial Statements - SAOs'
38,447
19,351
191096
Agreement Adjustments
5. Carryforward from Prior Year
253
-
253
6. Transfer to Title V
-
19,349
(19,349)
7.
-
-
-
8.
-
-
-
9.
-
-
-
10.
-
-
-
11.
-
-
-
12.
-
-
-
13. Total adjustments
253
19,349
(19,096)
14. Totals available for cost sharing
$38,700
$38,700
$ -
PART II Agreement Cost Sharing
Funding Source
15. Agreement
16.
17.
Available Allocated
Budget Actual Revenue Expense Balance
100.00% 100.00% 38,700 38,700 -
18. Totals 100.00% 100.00% $38,700 $38,700 $ -
See accountants' compilation report.
14
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2005
Funding Department
DHS
Agreement Number :
BH 04-208
Agreement Period:
January 1, 2004 to June 30, 2005
Agreement Amount:
$147,405
FPA—R–T–I-7 Agreement Totals
Revenue
Expense
Balance
1.
Prior year stub period
$ 56,888
$ 63,827
$ (6,939)
2.
Current year stub period
126,262
133,789
(7,527)
3.
Adjustments
-
-
-
4.
Per Financial Statements - SAOs'
183,150
197,616
(14,466)
Agreement Adjustments
5.
Medicaid
(1,980)
(1,980)
-
6.
-
-
-
7.
-
-
-
8.
-
-
-
9.
-
-
-
10.
-
-
-
11.
-
-
-
12.
-
-
-
13.
Total adjustments
(1,980)
(1,980)
-
14.
Totals available for cost sharing
$ 181,170
$ 195,636
$ (14,466)
PART II
Agreement Cost Sharing
Available
Allocated
Funding Source
Budget
Actual Revenue
Expense
Balance
15.
BH 04-208
73.74%
80.48% 147,405
157,454
(10,049)
16.
All Other
26.26%
19.52% 33,765
38,182
(4,417)
17.
-
-
-
18.
Totals
100.00%
100.00% $ 181,170
$ 195,636
$ (14,466)
See accountants' compilation report.
15
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number
Agreement Period:
Agreement Amount:
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2005
DHS
BH 04-208
January 1, 2004 to June 30, 2005
$15,969
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
PA—RT-I-I-1 Agreement Cost Sharing
Funding Source
15. BH 04-208
16.
17.
18. Totals
(1) $4,616 owed to the State
Revenue Expense Balance
$ 4,436 $ 3,471 $ 965
11,533 7,884 3,649
15,969 11,355 4,614
$ 15,969 $ 11,355 $_4J 614
Available
Allocated
Budget Actual Revenue
Expense Balance
100'.00% 100.00% 15,969
11,355 4,614 (1)
$ 11,355 $ 4,614
100.00% 100.00% $ 15,969
16
See accountants' compilation report.
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2005
Funding Department
DHS
Agreement Number :
BH 04-249
Agreement Period:
January 1, 2004 to December 31, 2004
Agreement Amount:
$10,000
PART I
Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
Agreement Adjustments
Revenue Expense Balance
$ 37,777 $ 37,482 $ 295
26,532 39,040 (12,508)
64,309 76,522 (12,213)
5. - - -
6. - - -
7. - - -
8. - - -
9. - - -
10. - - -
11. - - -
12. - - -
13. Total adjustments - - -
14. Totals available for cost sharing $ 64,309 $ 76,522 L(12,2131
PART II Agreement Cost Sharing
Available Allocated
Funding Source Budget Actual Revenue Expense Balance
15. BH 04-249 12.00% 15.55% 10,000 11,899 (1,899)
16. All Other 88.00% 84.45% 54,309 64,623 (10,314)
17.
18. Totals 100.00% 100.00% $ 64,309 $ 76,522 $ (12,213)
See accountants' compilation report.
17
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number
Agreement Period:
Agreement Amount:
Total Expenditures
Revenue:
Federal
Local
Total Revenues
Surplus (Deficit)
Federal Share
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2005
Department of Transportation
ME -18-X36, RTAP
July 1, 2004 to June 30, 2005
$4,028
$ 4,028
4,028
4,028
Amount Paid 4,028
Maximum Amount 4,028
Over (Under) Maximum $ -
See accountants' compilation report.
18
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number:
Agreement Period:
Agreement Amount:
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2005
Department of Transportation
ME -18-X37, RTAP
July 1, 2004 to June 30, 2005
$2,750
Total Expenditures $ 21750
Revenue:
Federal 2,750
Local -
Total Revenues 2,750
Surplus (Deficit) -
Federal Share
Amount Paid 2,750
Maximum Amount 21750
Over (Under) Maximum $ -
See accountants' compilation report.
19
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number
Agreement Period:
Agreement Amount:
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2005
Department of Transportation
ME -90-X130
July 1, 2002 to June 30, 2005
$473,814
Gross Expenditures
Less:
Net Deficit
Federal Share
Maximum %
Amount Paid
Maximum Amount
Over (Under) Maximum
State Share
Maximum %
Amount Paid
Maximum Amount
Over (Under) Maximum
Summary:
Federal Over Paid
State Over Paid
Total Over Paid
Operating Maintenance Capital Total
$ - $ - $ 414,371 $ -
- - 414,371 -
50% 80% 80%
- - 182,000 -
- 331,497 -
- - (149,497) -
20
0% 0% 0%
See accountants' compilation report.
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2005
Funding Department
Department of Transportation
Agreement Number :
ME -90-X135
Agreement Period:
July 1, 2002 to June 30, 2005
Agreement Amount:
$374,898
Operating
-
-
Total
Maintenance
Capital
439,704
197,500
Gross Expenditures $ 439,704
$ 197,500
$ 8,000
$ 637,204
Less:
-
-
-
-
Net Deficit
439,704
197,500
8,000
637,204
Federal Share
Maximum %
50%
80%
80%
Amount Paid
210,498
158,000
6,400
368,498
Maximum Amount
219,852
158,000
6,400
377,852
Over (Under) Maximum
(9,354)
-
-
(9,354)
State Share
Summa
Maximum % 0% 0% 0%
Amount Paid - - - -
Maximum Amount - - - Over (Under) Maximum - - - -
Federal Over Paid (9,354) - - (9,354)
State Over Paid - - - -
Total Over Paid $ (9,354) $ - $ - $ (9,354)
See accountants' compilation report.
21
SOUTH PORTLAND WATERVILLE
Tel. 207-773-2986 Tel. 207-877-9397
Fax 207-772-3361 Fax 207-877-9398