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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 jZuv��ov� 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 Jzu��ov� `jC,ersteevti Ouellette 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 )Z14 n rI On �arsteevi K 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 )z 14 n ova 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