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