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1997RUNYON KERSTEEN OUELLETTE CITY OF BANGOR, MAINE Required Schedules Under the Maine Uniform Accounting and Auditing Practices for Community Agencies June 30, 1997 Certified Public Accountants RUNYON KERSTEEN OUELLETTE INDEPENDENT AUDITOR'S REPORT ON Certified SCHEDULE OF AGREEMENT OPERATIONS Public Accountants To the City Council City of Bangor Glenn S. Kersteen Carl N. Ouellette John J. Sullivan We have audited the special-purpose Schedule of Agreement Operations of the City of Bangor as Kathleen B. Tyson of June 30, 1997. 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 Alexander M. f�yoe, 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 of as June 30, 1997, in accordance with Maine Uniform Accounting and Auditing Practices for Community Agencies (1996 Revision). This report is intended solely for the information and use of the City Council and management of the City of Bangor and the Department and should not be used for any other purpose. November 21, 1997 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. 1997 Department: DHS DHS DHS DHS Bureau/Agency/Program: WIC WIC WIC WIC Agreement Number: WIC 02-96A WIC 02-96A WIC 02-97 WIC 02-97 Agreement Total: $ 410,650 $ 1,967,616 $ 411,077 $ 1,995,345 Travel - local Admin. Food Admin. Food Agreement Term: 10/01/95 10/01/95 10/01/96 10/01/96 - - - to to to to - 09/30/96 09/30/96 09/30/97 1 09/30/97 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 $ 103,280 534,037 269,305 1,303,235 2,209,857 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 103,280 534,037 269,305 1,303,235 2,209,857 Expenditures: Personnel 84,881 - 230,971 - 315,852 Contract services/direct benefits - - - - - Travel - local - - - - - Travel - out of state - - - - - Supplies - - - - - Equipment maintenance - - - - - Equipment purchase 278 - 3,181 - 3,459 Professional services - - - - - Interest - - - - - Other - insurance - - - - - Occupancy - - - - - Telephone - - - - - Allowable expenses (units) - - - - - Indirect costs - - - - - In-kind expenses - - - - - All other 18,189 534,037 35,153 1,303,235 1,890,614 Total expenditures 103,348 534,037 269,305 1,303,235 2,209,925 Net activities (68) - - - (68) Beginning balance Ending balance $ (68) - - - (68) Footnotes: (a) Major programs for auditing purposes. (b) Non -major program for auditing purposes OA CITY OF BANGOR, MAINE Schedule of Agreement Operations, Continued Department: DHS DHS DHS DHS Bureau/Agency/Program: BH DH BHCH DHS Agreement Number: 95-55 94-78 96-21 96-74 Agreement Total: $ 32,000 $ 32,000 $ 70,168 $ 2,897 Other direct federal awards Lead Dental Clinic Public Health School Dental - 6,281 - - 6,281 Nursing - - Agreement Term: 07/01/96 07/01/95 07/01/96 07/01/96 - 92,316 to to to to Restricted contributions 06/30/97 06/30/97 06/30/97 06/30/97 Basis of Settlement: Status: (see footnotes) cost cost Final (b) Final (b) cost Final (b) cost (Memo Only) Total of Final (b) all columns Revenues: 420,640 Agreement - Federal $ 32,000 16,000 - - 48,000 Agreement - State - - 70,168 2,897 73,065 Carry -in prior year - - - - - Other direct federal awards - - - - - Program fees - 6,281 - - 6,281 USDA - - - - - Medicaid fees - 65,527 26,789 - 92,316 Municipal revenue - - - - - Restricted contributions - - - - - In-kind - - - - - Local share - 70,228 130,708 - 200,936 Other - - 42 - 42 Total revenues 32,000 158,036 227,707 2,897 420,640 Expenditures: Personnel 23,362 126,045 209,156 - 358,563 Contract services/direct benefits - - - - - Travel - local - - - - _ Travel - out of state - - - - - Supplies - - - - _ Equipment maintenance - - - - - Equipment purchase - 320 5,207 - 5,527 Professional services - - - - - Interest - - - - - Other - insurance - - - - - Occupancy - - - - - Telephone - - - - - Allowable expenses (units) - - - - - Indirect costs - - - - - In-kind expenses - - - - - All other 5,592 31,671 13,344 2,891 53,498 Total expenditures 28,954 158,036 227,707 2,891 417,588 Net activities 3,046 - - 6 3,052 Beginning balance Ending balance $ 3,046 - - 6 3,052 Footnotes: (a) Major programs for auditing purposes. (b) Non -major program for auditing purposes. C CITY OF BANGOR, MAINE Schedule of Agreement Operations, Continued Department: DHS DHS DHS DHS Bureau/Agency/Program: BH BH BH BH Agreement Number: 95-33 96-25 95-34 96-23 Agreement Total: $ 61,535 $ 50,000 S 81,470 $ 68,970 17,499 Health Ed Field Rep Nursing Nursing Agreement Term: 01/01/96 01/01/97 01/01/96 01/01/97 Travel - local to to to to _ 12/31/96 12/31/97 12/31/96 12/31/97 Basis of Settlement: cost cost cost cost (Memo Only) Total of Status: (see footnotes) Final (b) Interim (b) Final (b) Interim (b) all columns r Revenues: Agreement - Federal $ 24,759 25,000 46,985 34,485 131,229 Agreement - State - - - - - Carry -in prior year - - (8,000) 8,000 - Other direct federal awards - - - - - Program fees - - - _ _ USDA - - - _ _ Medicaid fees - - _ _ _ Municipal revenue - - - - _ Restricted contributions - - - - - In-kind - - - - - Local share - _ _ _ _ Other - - Total revenues 24,759 25,000 38,985 42,485 131,229 Expenditures: Personnel 19,855 17,499 28,440 29,719 95,513 Contract services/direct benefits - - - - _ Travel - local - - - - _ Travel - out of state - - _ _ _ Supplies - - - _ _ Equipment maintenance - - - - - Equipment purchase 3,956 - 9,734 - 13,690 Professional services - - - _ _ Interest - _ - - Other - insurance - - - - - Occupancy - - - _ - Telephone - - _ - - Allowable expenses (units) - - - - - Indirect costs - - _ - - In-kind expenses - - - - - All other 10,242 12,779 4,777 6,786 34,584 Total expenditures 34,053 30,278 42,951 36,505 143,787 Net activities (9,294) (5,278) (3,966) 5,980 (12,558) Beginning balance 14,003 - 9,816 - 23,819 Ending balance $ 4,709 (5,278) 5,850 5,980 11,261 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: 96-05 96-36 Agreement Total: $ 48,450 $ 106,900 Carry -in prior year STD/HIV STD/HIV Agreement Term: 07/01/96 01/01/97 - to to - 12/31/96 12/31/97 Basis of Settlement: Status: (see footnotes) cost cost Final (b) Interim (b) (Memo Only) Total of all columns Revenues: Agreement - Federal $ 48,450 53,450 101,900 Agreement - State - - - Carry -in prior year - - - Other direct federal awards - - - Program fees - - - USDA - - - Medicaid fees 1,150 1,160 2,310 Municipal revenue - - - Restricted contributions - - - In-kind - - - Local share - - - Other 6,973 5,384 12,357 Total revenues 56,573 59,994 116,567 Expenditures: Personnel 42,059 42,650 84,709 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 20,852 20,630 41,482 Total expenditures 62,911 63,280 126,191 Net activities (6,338) (3,286) (9,624) Beginning balance. - - - Ending balance $ (6,338) (3,286) (9,624) 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 Fringe benefits "The Bus" Agreement Number: ME -90-X091 Tires and tubes ME -90-X092 Other materials ME -90-X080 Agreement Total: 1,715 - Agreement Term: Basis of Settlement: cost Status: (see footnotes) Final (a) Operating Capital Revenue: Fares $ 233,333 - Advertising 14,140 - Local subsidy 358,069 2,708 State agreement 36,490 - Federal agreement: ME -90-X091 153,072 - ME -90-X092 - 8,402 ME -90-X080 - 2,420 Total revenues 795,104 13,530 Expenses: Personnel 425,549 - Fringe benefits 126,221 - Fuel and lubricants 53,546 - Tires and tubes 11,630 - Other materials 172,672 - utilities 1,715 - Insurance 3,771 - Other capital uses - 13,530 Total expenses 795,104 13,530 Surplus (deficit) $ - - 1.1 RUNYON KERSTEEN � OUELLETTE INDEPENDENT AUDITOR'S REPORT ON THE INTERNAL CONTROL Certified STRUCTURE USED IN ADMINISTERING DEPARTMENT Public PROGRAMS Accountants Glenn S. Kersteen To the City Council Carl N. Ouellette City of Bangor John J. Sullivan 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, 1997, and have issued our report thereon dated November 21, 1997. 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 November 21, 1997. Alexander M. Runyon Of Counsel 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, 1997, 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 November 21, 1997. 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 INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING DEPARTMENT PROGRAMS, 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 Revenues/receipts Purchases/disbursements Payroll/personnel External financial reporting 2. Controls Used in Administering Compliance with Laws and Regulations and the Provisions of Department Agreements 3. Compliance Requirements Internal Controls Allowable costs/cost principles Administrative requirements Types of services allowed Agreement settlement Special tests and provisions For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and determined whether they have been placed in operation, and we assessed control risk. During the year ended June 30, 1997, the City of Bangor expended 88% of its total Department awards under major Department agreements. 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 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 would be necessary to render an opinion on these internal control structure policies and 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 internal control structure 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 would not necessarily disclose all matters in the 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. i/ �4MVI NOW NAL=4 I a aiiii" November 21, 1997 South Portland, Maine 4 RUNYON KERSTEEN OUELLETTE ./ Certif ied Public Accountants INDEPENDENT AUDITOR'S COMBINED REPORT ON COMPLIANCE Glenn S. Kersteen WITH REQUIREMENTS APPLICABLE TO DEPARTMENT Carl N. Ouellette AGREEMENTS John J. Sullivan Kathleen B. Tyson Alice M. Harris To the City Council City of Bangor Alexander M. Run We have audited the financial statements of the City of Bangor as of and for the year ended June 30, 1997, and have issued our report thereon dated November 21, 1997. We have also audited the City of Bangor's compliance with the specific requirements identified in the federal compliance supplement for this program and the Compliance Criteria - State General Fund 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, 1997. 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, 1997. 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. November 21, 1997 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 10 COMPILED AGREEMENT SETTLEMENT FORMS RUNYON KERSTEEN � OUELLETTE Certif ied Public Accountants Glenn S. Kersteen Carl N. Ouellette John J. Sullivan Kathleen B. Tyson Alice M. Harris Alexander M. Runyon Of Counsel 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, 1997 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 supplemental schedules information that is the representation of management. We have not audited or reviewed the accompanying supplemental schedules and, accordingly, do not express an opinion or any other form of assurance on them. - • _y /- 1:' November 21, 1997 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.rkocpas.com II Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 1997 Funding Department: DHS Agreement Number: WIC 02-96A Admin. Agreement Period: October 1, 1995 to September 30, 1996 Agreement Amount: $410,650 PART F-1 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 - WIC 02-96A Admin. 16. All other 17. 18. Totals Revenue Expense Balance $ 271,428 271,428 - 103,280 103,348 (68) 374,708 374,776 (68) 374,708 374,776 (68) Available Allocated Budget Actual revenue expense Balance 1.0000 1.0000 374,708 374,776 (68) 100.00% 100.00% $ 374,708 374,776 (68) See accountants' compilation report. 12 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 1997 Funding Department: DHS Agreement Number: WIC 02-96A Food Agreement Period: October 1, 1995 to September 30, 1996 Agreement Amount: $1,967,616 PART I Agreement Totals 1. Prior year stub period 2. Current year stub period 3. Adjustments 4. Per Financial Statements - SAOs' Agreement Adiustments 5. 6. 7. 8. 9. 10. 11. 12. 13. Total adjustments 14. Totals available for cost sharing PART II Agreement Cost Sharing FundingSource ource 15. Agreement - WIC 02-96A Food 16. All other 17. 18. Totals Revenue Expense Balance $ 1,250,472 1,250,472 534,037 534,037 1,784,509 1,784,509 1,784,509 1,784,509 - Available Allocated Budget Actual revenue expense Balance 1.0000 1.0000 1,784,509 1,784,509 - 100.00% 100.00% $ 1,784,509 1,784,509 - See accountants' compilation report. 13 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 1997 Funding Department: DHS Agreement Number: BH 95-55 Agreement Period: July 1, 1996 to June 30, 1997 Agreement Amount: $32,000 PART I Agreement Totals 1. Prior year stub period 2. Current year stub period 3. Adjustments 4. Per Financial Statements - SAOs' Agreement Adiustments 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-95-55 16. All other 17. 18. Totals Revenue Expense Balance 32,000 28,954 3,046 32,000 28,954 3,046 32,000 28,954 3,046 Available Allocated Budget Actual revenue expense Balance 1.0000 1.0000 32,000 28,954 3,046 100.00% 100.00% $ 32,000 28,954 3,046 See accountants' compilation report. 14 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 1997 Funding Department: DHS Agreement Number: DH 94-78 Agreement Period: July 1, 1995 to June 30, 1997 Agreement Amount: $32,000 F—PAR—T—I-7 Agreement Totals 1. Prior year stub period 2. Current year stub period 3. Adjustments 4. Per Financial Statements - SAOs' Agreement Adjustments 5. Medicaid 6. Legislative intent 7. 8. 9. 10. 11. 12. 13. Total adjustments 14. Totals available for cost sharing PART II Agreement Cost Sharing Funding Source 15. Agreement - DH 94-78 16. All other 17. 18. Totals Revenue $ 182,584 158,036 Expense Balance 182,584 - 158,036 - 340,620 340,620 - (120,434) (188,186) (120,434) - (188,186) - (308,620) (308,620) - 32,000 32,000 - Available Allocated Budget Actual revenue expense Balance 1.0000 1.0000 32,000 32,000 - 100.00% 100.00% $ 32,000 32,000 - See accountants' compilation report. 15 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 1997 Funding Department: DHS Agreement Number: BHCH 96-21 Agreement Period: July 1, 1996 to June 30, 1997 Agreement Amount: $70,168 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 PART II Agreement Cost Sharing Funding Source Budget Actual 15. Agreement - BHCH 96-21 0.465089 0.465089 16. All other 0.534911 0.534911 17. Revenue 227,707 Expense Balance 227,707 - 227,707 227,707 - (26,789) (50,048) (26,789) - (50,048) - (76,837) (76,837) - 150,870 150,870 - Available Allocated revenue expense Balance 70,168 70,168 - 80,702 80,702 - 18. Totals 100.00% 100.00% $ 150,870 150,870 - 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, 1997 Funding Department: DHS Agreement Number: DHS 96-74 Agreement Period: July 1, 1996 to June 30, 1997 Agreement Amount: $2,897 PART I Agreement Totals Revenue Expense Balance 1. Prior year stub period $ - - - 2. Current year stub period 2,897 2,891 6 3. Adjustments - - 4. Per Financial Statements - SAOs' 2,897 2,891 6 Agreement Adiustments 5. - - - 6. - - - 7. - - - 8. - - - 9. - - - 10. - - - 11. - - - 12. - - - 13. Total adjustments - - - 14. Totals available for cost sharing 2,897 2,891 6 FP—A—R—T—I[---1 Agreement Cost Sharing Available Allocated Funding Source Budget Actual revenue expense Balance 15. Agreement - DHS 96-74 1.000000 1.000000 2,897 2,891 6 16. All other - - _ 17. 18. Totals 100.00% 100.00% $ 2,897 2,891 6 See accountants' compilation report. 17 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 1997 Funding Department: DHS Agreement Number: BH 95-33 Agreement Period: January 1, 1996 to December 31, 1996 Agreement Amount: $61,535 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 FundingSource 15. Agreement - BH 95-33 16. All other 17. 18. Totals Revenue Expense Balance $ 36,776 22,773 14,003 24,759 34,053 (9,294) 61,535 56,826 4,709 61,535 56,826 4,709 Available Allocated Budget Actual revenue expense Balance 1.000000 1.000000 61,535 56,826 4,709 100.00% 100.00% $ 61,535 56,826 4,709 See accountants' compilation report. 18 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 1997 Funding Department: DHS Agreement Number: BH 95-34 Agreement Period: January 1, 1996 to December 31, 1996 Agreement Amount: $81,470 PART I Agreement Totals 1. Prior year stub period 2. Current year stub period 3. Adjustments 4. Per Financial Statements - SAOs' Agreement Adjustments 5. Carry forward 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 95-34 16. All other 17. 18. Totals Line 5 - Carry forward to BH 96-23. Revenue $ 34,485 46,985 Expense 24,669 42,951 Balance 9,816 4,034 81,470 67,620 13,850 (8,000) - (8,000) (8,000) - (8,000) 73,470 67,620 5,850 Available Allocated Budget Actual revenue expense Balance 1.000000 1.000000 73,470 67,620 5,850 100.00% 100.00% $ 73,470 67,620 5,850 See accountants' compilation report. 19 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 1997 Funding Department: DHS Agreement Number: BH 96-05 Agreement Period: July 1, 1996 to December 31, 1996 Agreement Amount: $48,450 FTA­R_TI___I Agreement Totals Revenue Expense Balance 1. Prior year stub period $ - - 2. Current year stub period 56,573 62,911 (6,338) 3. Adjustments - - - 4. Per Financial Statements - SAOs' 56,573 62,911 (6,338) Agreement Adjustments 5. Medicaid (1,150) (1,150) - 6. - - - 7. - - S. - - - 9. - - - 10. 11. 12. 13. Total adjustments (1,150) (1,150) - 14. Totals available for cost sharing 55,423 61,761 (6,338) PART II Agreement Cost Sharin 20 Available Allocated Funding Source Budget Actual revenue expense Balance 15. Agreement - BH 96-05 0.874186 0.874186 48,450 53,991 (5,541) 16. All other 0.125814 0.125814 6,973 7,770 (797) 17. 18. Totals 100.00% 100.00% $ 55,423 61,761 (6,338) See accountants' compilation report. 20 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor Fiscal Year End: June 30, 1997 Funding Department: Department of Transportation Agreement Number: ME -90-X091, Operating Agreement Period: July 1, 1996 to June 30, 1997 Agreement Amount: Federal S 153,072 Revenue: State 36,490 Total Operating Costs 795,104 Less: Fares 233,333 Net Operating Expenditures 561,771 Revenue: Federal 153,072 State 36,490 Local/Other 372,209 Total Revenues 561,771 Surplus/(Deficit) - Federal Participating Share 1. Amount of Non -Federal Funds Contributed: State 36,490 Local/Other 372,209 Total Non -Federal 408,699 2. 50% of the Net Project Costs Federal Share @ 50% 280,886 3. Operating Deficit Ager Adding Local Funds But Before Adding UMTA Funds: Operating Costs 795,104 Less: Fares 233,333 State 36,490 Local 372,209 Deficit Before UMTA 153,072 4. Award Amount 153,072 Federal Share Paid 153,072 Participating Share (lower of 1 through 4) 153,072 Federal Over/(Under) Paid - State Share Award Amount 36,490 State Share (awarded) 36,490 State Share Paid 36,490 State Over/(Under) Paid 21 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor Fiscal Year End: June 30, 1997 Funding Department: Department of Transportation Agreement Number: ME -90-X092, Capital Agreement Period: July 1, 1996 to June 30, 1997 Agreement Amount: $ 8,402 Total Capital. Costs 10,502 Revenue: Federal 8,402 State Local/Other 2,100 Total Revenues 10,502 Surplus/(Deficit) - Federal Participating Share 1. Amount of Non -Federal Funds Contributed: State - Local 2,100 Total Non -Federal 2,100 2. 80% of the Net Project Costs Federal Share @ 80% 8,402 3. Capital Deficit After Adding Local Funds But Before Adding UMTA Funds: Capital Costs 10,502 Less: Fares - State - Local 2,100 Deficit Before UMTA 8,402 4. Award Amount 8,402 Federal Share Paid 8,402 Maximum Amount 8,402 Federal Over/(Under) Paid - 22 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor Fiscal Year End: June 30, 1997 Funding Department: Department of Transportation Agreement Number: ME -90-X080, Capital Agreement Period: July 1, 1996 to June 30, 1997 Agreement Amount: $ 2,420 Total Capital Costs 3,028 Revenue: Federal 2,420 State - Local/Other 608 Total Revenues 3,028 Surplust(Deficit) - Federal Participating Share 1. Amount of Non -Federal Funds Contributed: State - Local 608 Total Non -Federal 608 2. 80% of the Net Project Costs Federal Share @ 80% 2,420 3. Capital Deficit After Adding Local Funds But Before Adding UMTA Funds: Capital Costs 3,028 Less: Fares - State - Local 608 Deficit Before UMTA 2,420 4. Award Amount 2,420 Federal Share Paid 2,420 Maximum Amount 2,420 Federal Over/(Under) Paid - 23