1999RUNYON
OUELLE'I f l �
CITY OF BANGOR, MAINE
Required Sched Wes Under the Maine Uniform
Accounting and Auditing Practices for.
Community Agencies
June 30, 1999
Cerfifiied
Public
Accountants
Eff
rsn
RUNYON
KERSTEEN �
OUELLETTE
Certified Public Accountants
& Business Consultants
INDEPENDENT AUDITOR'S REPORT ON
SCHEDULE OF AGREEMENT OPERATIONS
To the City Council
City of Bangor
We have audited the special-purpose Schedule of Agreement Operations of the City of Bangor as
of June 30, 1999. 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 generally accepted auditing standards, Government
Auditing Standards (1994 Revision) issued by the Comptroller General of the United States, and
the Maine Uniform Accounting and Auditing Practices Act for Community Agencies (1996
Revision). Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the Schedule of Agreement Operations is free of material misstatement.
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in
the Schedule of Agreement Operations. An audit also includes assessing the accounting principles
used and significant estimates made by management, as well as evaluating the overall presentation
of the Schedule of Agreement Operations. We believe that our audit provides a reasonable basis
for our opinion.
The accompanying special-purpose Schedule of Agreement Operations was prepared for the
purpose of complying with the Maine Uniform Accounting and Auditing Practices for Community
Agencies (1996.Revision). The schedule is a presentation of grant revenues, expenditures, and
balances of the City of Bangor's agreements with the Department, which is a comprehensive basis
of accounting other than generally accepted accounting principles, and is not intended to be a
complete presentation of the City's revenues and expenses.
In our opinion, the special-purpose report referred to above presents fairly, in all material respects,
the revenues, expenditures and balances of the City of Bangor's agreements with the Department
as of June 30, 1999, 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, management and the
Department and should not be used for any other purpose.
/11-y zee 04-C4�
October 12, 1999
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
OD
The CPA. Never Underestimate The Value
CITY OF BANGOR, MAINE
Schedule of Agreement Operations
For the fiscal year ended June 30, 1999
Department:
DHS
DHS
DHS
DHS
Bureau/Agency/Program:
WIC
WIC
WIC
WIC
Agreement Number:
WIC 02-98
WIC 02-98
WIC 02-99
WIC 02-99
Agreement Total:
411,661
1,817,797
403,234
1,797,747
Admin
Food
Admin
Food
Agreement Term:
10/01/1997
10/01/1997
10/01/1998
10/01/1998
to
to
to
to
09/30/1998
1 09/30/1998
1 09/30/1999 1
09/30/1999
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 $ 103,270 $ 717,696 $ 280,535 $ 1,195,441 $ 2,296,942
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 103,270 717,696 280,535 1,195,441 2,296,942
Expenditures:
Personnel 98,618 - 231,106 - 329,724
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 4,652 717,696 49,429 1,195,441 1,967,218
Total expenditures 103,270 717,696 280,535 1,195,441 2,296,942
Net activities - -
Beginning balance
Ending balance $ - $ - $ - $ _ $ _
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
2
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
Department:
DHS
DHS
DHS
DHS
OSA
DHS
Bureau/Agency/Program:
BH
DH
BH
BH
Drug Free
BH
Agreement Number:
98-23
99-58
98-95
99-197
N/A
99-114
Agreement Total:
51,873
16,000
73,676
73,676
27,830
2,897
4,527 -
Lead
Dental Clinic
Public Health
Public Health
Drug Free
School
Medicaid fees
- 109,823
11,271
Nursing
Nursing
Schools
Dental
Agreement Term:
07/01/1997
07/01/1998
01/01/1998
01/01/1999
07/01/1998
07/01/1998
- -
to
to
to
to
to
to
- 54,436
12/31/1998
1 06/30/1999
12/31/1998
12/31/1999
06/30/2000
06/30/2003
Basis of Settlement: cost cost cost cost cost cost (Memo Only)
Total of
Status: (see footnotes) Final (b) Final (b) Final (b) Interim (b) Interim (b) Interim (b) all columns
Revenues:
Personnel
14,861 134,946 106,260 99,577 9,607
Agreement -Federal
$ 17,291 $ 16,000 $
- $
- $ 27,830 $
- $ 61,121
Agreement - State
- -
36,838
36,838 -
2,897 76,573
Cant' -in prior year
- -
-
- -
_ _
Other direct federal awards
- -
-
- -
- _
Program fees
- 6,668
-
4,527 -
- 11,195
USDA
- -
-
- -
- -
Medicaid fees
- 109,823
11,271
10,760 -
- 131,854
Municipal revenue
- -
-
- -
_ _
Restricted contributions
- -
-
- -
- -
In-kind
- -
-
- -
_ -
Local share
- 54,436
65,598
57,637' -
- 177,671
Total revenues
17,291 186,927
113,707
109,762 27,830
2,897 458,414
Expenditures:
Personnel
14,861 134,946 106,260 99,577 9,607
- 365,251
Contract services/direct benefits
- - - - 30,000
- 30,000
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
1,184 51,981 7,447 10,185 2,402
2,617 75,816
Total expenditures
16,045 186,927 113,707 109,762 42,009
2,617 471,067
Net activities 1,246 - - - (14,179) 280 (12,653)
Beginning balance 3,652 - - - - - 3,652
Ending balance $ 4,898 $ - $ - $ . $ (14,179) $ 280 $ (9,001)
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
Department:
DHS
DHS
Bureau/Agency/Program:
BH
BH
Agreement Number:
98-64
99-168
Agreement Total:
108,900
108,900
Travel - out of state
STD/BE V
STD/HIV
Agreement Term:
01/01/1998
01/01/1999
Equipment maintenance
to
to
Equipment purchase
12/31/1998
1 12/31/1999
Basis of Settlement: cost cost (Memo Only)
Total of
Status: (see footnotes) Final (b) Interim (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
Local share
$ 56,950 $ 54,450 $ 111,400
21,111 15,571 36,682
745 1,040 1,785
Total revenues 78,806 71,061 149,867
Expenditures:
Personnel
59,272
51,670 110,942
Contract services/direct benefits
-
- -
Travel - local
Travel - out of state
Supplies
Equipment maintenance
-
- -
Equipment purchase
1,915
- 1,915
Professional services
-
- _
Interest
_
_ _
Other - insurance
_
_ _
Occupancy
-
_ -
Telephone
_
_ _
Allowable expenses (units)
-
_ _
Indirect costs
_
_ -
In-kind expenses
_
_ _
All other
16,530
16,421 32,951
Total expenditures
77,717
68,091 145,808
Net activities 1,089 2,970 4,059
Beginning balance (8,052) - (8,052)
Ending balance $ (6,963) $ 2,970 $ (3,993)
Footnotes:
(a) Major program 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:'
98-55
98-56
Agreement Total:
100,000
20,000
Field Rep
Nursing
Agreement Term:
01/01/1998
01/01/1998
to
to
12/31/1998
1 12/31/1999
Basis of Settlement: cost cost (Memo Only)
Total of
Status: (see footnotes) Final (b) Interim (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
Local share
$ - $ 5,000 $ 5,000
39,481 39,481
Total revenues - 44,481 44,481
Expenditures:
Personnel 18,257 32,020 50,277
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 4,047 9,139 13,186
Total expenditures 22,304 41,159 63,463
Net activities (22,304) 3,322 (18,982)
Beginning balance 22,943 3,331 26,274
Ending balance $ 639 $ 6,653 $ 7,292
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
5
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
Department:
MDOT
Bureau/Agency/Progr
MDOT
19,981
"The Bus"
Agreement Number:
ME -90-X-105
-
ME -18-X-020
225,778
ME -18-X-021
State agreement
ME -18-X-025
Agreement Total:
Federal agreement:
Agreement Term:
1,392 -
Basis of Settlement
Status: (see footnotes)
Revenue:
cost
Final (a)
ME -90-X-096
ME -90-X-099
ME -03-0027
cost
Final (a)
Operating Capital
Fares
$ 261,903
$ -
Advertising
19,981
-
Other
2,651
-
Local subsidy
225,778
85,284
State agreement
36,366
15,240
Federal agreement:
Miscellaneous
1,392 -
ME -90-X-105
251,535
-
ME -18-X-020
363
-
ME -18-X-021
1,249
-
ME -18-X-025
993
-
ME -90-X-096
-
229,587
ME -90-X-099
-
2,295
ME -03-0027
-
127,662
Total revenues
800,819
460,068
Expenses:
Personnel
493,109 -
Fringe benefits
134,989 -
Services
16,152 -
Fuel and lubricants
47,355 -
Tires and tubes
10,838 -
Other materials
52,647 -
Utilities
3,831 -
Insurance
3,634 -
Miscellaneous
1,392 -
Other
36,872 -
Capital outlay
- 460,068
Total expenses
800,819 460,068
Surplus (deficit) $ - $ -
Footnotes:
(a) Major programs for auditing purposes.
G'.
RUNYON
KERSTEEN
OUELLETTE ./
Certified Public Accountants
& Business Consultants
INDEPENDENT AUDITOR'S REPORT ON THE INTERNAL CONTROL
STRUCTURE USED IN ADMINISTERING DEPARTMENT PROGRAMS
To the City Council
City of Bangor
We have audited the financial statements of the City of Bangor as of and for the year ended
June 30, 1999, and have issued our report thereon dated October 12, 1999. We have also audited
the compliance of the City of Bangor with the requirements applicable to Department agreements
and have issued our report thereon dated October 12, 1999.
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, 1999, we considered the internal
control structure of the City of Bangor, in order to determine our auditing procedures for the
purpose of expressing our opinion on the City of Bangor's financial statements and on its
compliance with requirements applicable to Department agreements and to report on the internal
control structure policies and procedures in accordance with the Maine Uniform Accounting and
Auditing Practices for Community Agencies (1996 Revision). This report addresses our
consideration of internal control structure policies and procedures relevant to compliance with
requirements applicable to department agreements. We have addressed internal control structure
policies and procedures relevant to our audit of the financial statements in a separate report dated
October 12, 1999.
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
20 Long Creek Drive
South Portland, ME 04106
207-773-2986 or 1-800-486-1784 OD FAX 207-772-3361 or 1-800-486-1785
http://www.rko-cpas.com The CPA. Never Underestimate The Value
INDEPENDENT AUDITOR'S REPORT ON THE INTERNAL CONTROL
STRUCTURE USED IN ADMINISTERING DEPARTMENT
PROGRAMS, CONTINUED
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.
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
Reporting
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, 1999, the City of Bangor expended 92% 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
8
INDEPENDENT AUDITOR'S REPORT ON THE INTERNAL CONTROL
STRUCTURE USED IN ADMINISTERING DEPARTMENT
PROGRAMS, CONTINUED
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
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 solely for the information and use of the City Council, management and the
Department and is not intended to be and should not be used by anyone other than those specified
parties.
"Ooc- at-e-,�
October 12, 1999
South Portland, Maine
6
RUNYON
KERSTEEN
OUELLETTE
Certified Public Accountants
& Business Consultants
INDEPENDENT AUDITOR'S COMBINED REPORT ON COMPLIANCE
WITH REQUIREMENTS APPLICABLE TO DEPARTMENT
AGREEMENTS
To the City Council
City of Bangor
We have audited the financial statements of the City of Bangor as of and for the year ended
June 30, 1999, and have issued our report thereon dated October 12, 1999.
We have also audited the City of Bangor's compliance with the specific requirements identified in
the Contract Compliance Rider of the Agency's agreement with the State of Maine that are
applicable to each of its major Department agreements, which are identified in the accompanying
Schedule of Agreement Operations, for the year ended June 30, 1999. 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, 1999.
This report is intended solely for the information and use of the City Council, management and the
Department and is not intended to be and should not be used by anyone other than those specified
parties.
A�IelAel--
October 12, 1999
South Portland, Maine
20 Long Creek Drive
South Portland, ME 04106
207-773-2986 or 1-800-486-1784 ND FAX 207-772-3361 or 1-800-486-1785 10
http://www.rko-cpas.com The CPA. Never Underestimate The Value
COMPILED
AGREEMENT
SETTLEMENT
FORMS
RUNYN
KER TEN
OUELLETTE
Certified Public Accountants
& Business Consultants
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, 1999 in accordance with standards for accounting and review
services established by the American Institute of Certified Public Accountants and the Maine
Uniform Accounting and Auditing Practices for Community Agencies.
A compilation is limited to presenting in the form of financial statements and supporting schedules
information that is the representation of management. We have not audited or reviewed the
accompanying schedules and, accordingly, do not express an opinion or any other form of
assurance on them.
October 12, 1999
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
The CPA. Never Underestimate The Value
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 1999
Funding Department
DHS
Agreement Number:
WIC 02-98 Admin
Agreement Period:
October 1, 1997 to September 30, 1998
Agreement Amount:
$ 411,661
PART I Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAO's
Agreement Adiustments
Revenue Expense Balance
$ 270,883 $ 270,883 $ -
103,270 103,270 -
374,153 374,153 -
5. - - -
6. - - -
7. - - -
8. - - -
9. - - -
10. - -
11. - -
12. - - -
13. Total adjustments - - -
14. Totals available for cost sharing $ 374,153 $ 374,153 $ -
PART II Agreement Cost Sharing
Available Allocated
Funding Source Budget Actual Revenue Expense Balance
15. WIC 02-98 Admin 100.00% 100.00% 374,153 374,153 -
16. _ - _
17. - - -
18. Totals 100.00% 100.00% $ 374,153 $ 374,153 $ -
See accountant's compilation report.
12
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30,1999
Funding Department
DHS
Agreement Number :
WIC 02-98 Food
Agreement Period:
October 1, 1997 to September 30, 1998
Agreement Amount:
$ 1,817,797
PART T
Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAO's
Agreement Adjustments
Revenue
Expense Balance
$ 1,014,525
$ 1,014,525 $ -
717,696
717,696 -
1,732,221
1,732,221 -
5. - - -
6. - - -
7. - - -
8. - - -
9. - - -
10. - - -
11. - - -
12. - - -
13. Total adjustments - - -
14. Totals available for cost sharing $ 1,732,221 $ 1,732,221 $ -
F -PA -R -T-1-11 Agreement Cost Sharing
FundingSource
ource
15. WIC 02-98 Food
16.
17.
18. Totals
Available
Allocated
Budg-et Actual Revenue
E ense Balance
100.00% 100.00% 1,732,221
1,732,221 -
100.00% 100.00% $ 1,732,221
$ 1,732,221 $ -
See accountant's compilation report.
13
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 1999
Funding Department
DHS
Agreement Number:
BH 98-23
Agreement Period:
July 1, 1997 to December 31, 1998
Agreement Amount:
$ 51,873
PART I
Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAO's
Agreement Adjustments
Revenue E erase Balance
$ 34,582 $ 30,930 $ 3,652
17,291 16,045 1,246
51,873 46,975 4,898
5. - - -
6. - - -
7. - - -
8. - - -
9. - - -
10. - - -
11. - - -
12. - - -
13. Total adjustments - - -
14. Totals available for cost sharing $ 51,873 $ 46,975 $ 4,898
PART II Agreement Cost Sharing
Funding Source
15. Agreement BH 98-23
16.
17.
18. Totals
Available Allocated
Budget Actual Revenue Expense Balance
100.00% 100.00% 51,873 46,975 4,898
100.00% 100.00% $ 51,873 $ 46,975 $ 4,898
See accountant's compilation report.
14
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 1999
Funding Department
DHS
Agreement Number :
DH 99-58
Agreement Period:
July 1, 1998 to June 30, 1999
Agreement Amount:
$ 16,000
PART I
Agreement Totals
Revenue
Expense Balance
1.
Prior year stub period
$ -
$ - $ -
2.
Current year stub period
186,927
186,927 -
3.
Adjustments
-
- -
4.
Per Financial Statements - SAO's
186,927
186,927 -
Agreement Adjustments
5.
Medicaid
(109,823)
(109,823) -
6.
Legislative intent
(61,104)
(61,104) -
7.
-
- -
8.
-
- -
9.
-
- -
10.
-
- -
11.
-
- -
12.
-
- -
13.
Total adjustments
(170,927)
(170,927) -
14.
Totals available for cost sharing
$ 16,000
$ 16,000 $ -
PART II Agreement Cost Sharing
Available Allocated
Funding Source Budget Actual Revenue Expense Balance
15. Agreement BH 99-58 100.00% 100.00% 16,000 16,000 -
16. - -
17. - - -
18. Totals 100.00% 100.00% $ 16,000 $ 16,000 $ -
See accountant's 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, 1999
DHS
BHCH 98-95
January 1, 1998 to December 31, 1998
$ 73,676
PART I Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAO's
Agreement Adjustments
5.
Medicaid
6.
Services outside scope
7.
113,707
8.
9.
216,402
10.
11.
12.
13.
Total adjustments
14.
Totals available for cost sharing
PART II Agreement Cost Sharing
Revenue
Expense Balance
(44,241)
$ 102,695
$ 102,695 $ -
113,707
113,707 -
216,402
216,402 -
(17,810)
(26,431)
(17,810) -
(26,431) -
(44,241)
(44,241) -
$ 172,161
$ 172,161 $ -
Available Allocated
Funding Source Budget Actual Revenue Expense Balance
15. Agreement BHCH 98-95 42.79% 42.79% 73,676 73,676 -
16. All Other 57.21% 57.21% 98,485 98,485 -
17. - - _
18. Totals 100.00% 100.00% $ 172,161 $ 172,161 $ -
See accountant's 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 30,1999
Funding Department DHS
Agreement Number: BH 98-64
Agreement Period: January 1, 1998 to December 31, 1998
Agreement Amount: $ 108,900
PART —1-1 Aueement Totals
Revenue
Expense
Balance
1. Prior year stub period
$ 69,849
$ 77,901
$ (8,052)
2. Current year stub period
78,806
77,717
1,089
3. Adjustments
-
-
_
4. Per Financial Statements - SAO's
148,655
155,618
(6,963)
Agreement Adjustments
5. Medicaid
(1,485)
(1,485)
-
6. Restricted Funds
(2,500)
(1,915)
(585)
7.
-
-
-
8.
-
-
-
9.
-
-
-
10.
11.
12.
_
_
_
13. Total adjustments
(3,985)
(3,400)
(585)
14. Totals available for cost sharing
$ 144,670
$ 152,218
$ (7,548)
FTART711-1 Agreement Cost Sharing
Available
Allocated
Funding Source Budget Actual
Revenue
Expense
Balance
15. BH 98-64 75.27% 74.51%
108,900
113,418
(4,518)
16. All Other 24.73% 25.49%
35,770
38,800
(3,030)
17.
_
_
_
18. Totals 100.00% 100.00%
$ 144,670
$ 152,218
$ (7,548)
See accountant's compilation report.
17
Agreement Settlement Form (ASF)
Actual
Community Agency: City of Bangor, Maine
Fiscal Year End: June 30, 1999
Funding Department DHS
Agreement Number: BH 98-55
Agreement Period: January 1, 1998 to December 31, 1998
Agreement Amount: $ 100,000
PART I Agreement Totals
Revenue Expense Balance
1. Prior year stub period $ 50,000 $ 27,057 $ 22,943
2. Current year stub period - 22,304 (22,304)
3. Adjustments - - -
4. Per Financial Statements - SAO's 50,000 49,361 639
Agreement Adjustments
5. - - -
6. - - -
7. - - -
8. - - -
9. - - -
10.
11. - -
12. - - -
13. Total adjustments - - -
14. Totals available for cost sharing $ 50,000 $ 49,361 $ 639
PART II I Agreement Cost Sharing
Available Allocated
Funding Source Budget Actual Revenue Expense Balance
15. BH 98-55 100.00% 100.00% 50,000 49,361 639
16.
17.
18. Totals 100.00% 100.00% $ 50,000 $ 49,361 $ 639
See accountant's compilation report.
18
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number:
Agreement Period:
Agreement Amount:
Gross Expenditures
Less:
Ineligible Expenditures
Fares
Net Expenditures
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 1999
Department of Transportation
ME -90-X105, Operating
July 1, 1998 to June 30, 1999
Federal 266,358
State 36,491
Federal Share
Maximum %
Amount Paid
Maximum Amount
Over (Under) Maximum
State Share
Summary:
Maximum %
Amount Paid
Maximum Amount
Over (Under) Maximum
Federal Over Paid
State Over Paid
Total Over Paid
Operating Maintenance Total
$ 698,035 100,179 798,214
16,543 -
16,543
261,903 -
261,903
419,589 100,179
519,768
50%
172,758
172,758
80%
78,777
78,777
251,535
251,535
10%
36,366
36,366
0%
-
-
36,366
36,366
See accountant's compilation report.
19
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number:
Agreement Period:
Agreement Amount:
Total Capital Costs
Revenue:
Federal
Local
Total Revenues
Surplus (Deficit)
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 1999
Department of Transportation
ME -90-X096, Capital
July 1, 1998 to June 30, 1999
$ 231,252
Federal Participating Share
1. Amount of Non -Federal Funds Contributed:
Local
2. 80% of the Net Project Costs
Federal Share @80%
3. Capital Deficit After Adding Local Funds
But Before Adding UMTA Funds:
Capital Costs
Less Local
Deficit Before UMTA
4. Award Amount
Federal Share Paid
Maximum Amount
Federal Over/(Under) Paid
20
$ 286,984
229,587
57,397
286,984
57,397
229,587
286,984
57,397
229,587
231,252
229,587
229,587
See accountant's compilation report.
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number
Agreement Period:
Agreement Amount:
Total Capital Costs
Revenue:
Federal
Local
Total Revenues
Surplus (Deficit)
Federal Participating Share
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 1999
Department of Transportation
ME -90-X099, Capital
July 1, 1998 to June 30, 1999
$ 30,460
1. Amount of Non -Federal Funds Contributed:
Local
2. 80% of the Net Project Costs
Federal Share @80%
3. Capital Deficit After Adding Local Funds
But Before Adding UMTA Funds:
Capital Costs
Less Local
Deficit Before UMTA
4. Award Amount
Federal Share Paid
Maximum Amount
Federal Over/(Under) Paid
21
$ 2,868
2,295
573
2,868
573
2,295
2,868
573
2,295
30.460
2,295
2,295
See accountant's compilation report.
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, 1999
Department of Transportation
ME -18-X-020, RTAP
July 1, 1998 to June 30, 1999
$ 363
Amount Paid
Maximum Amount
Over (Under) Maximum
OX
$ 363
363
363
363
363
See accountant's compilation report.
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, 1999
Department of Transportation
ME -18-X-021, RTAP
July 1, 1998 to June 30, 1999
$ 1,249
Amount Paid
Maximum Amount
Over (Under) Maximum
23
$ 1,249
1,249
1,249
1,249
1,249
See accountant's compilation report.
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number:
Agreement Period:
Agreement Amount:
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 1999
Department of Transportation
ME -18-X-025, RTAP
July 1, 1998 to June 30, 1999
$ 993
Total Expenditures $ 993
Revenue:
Federal 993
Local -
Total Revenues 993
Surplus (Deficit) -
Federal Share
Amount Paid 993
Maximum Amount 993
Over (Under) Maximum $ -
See accountant's compilation report.
24
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30,1999
Funding Department
Department of Transportation
Agreement Number:
ME -03-0027, Capital
Agreement Period:
July 1, 1998 to June 30, 1999
Agreement Amount:
$ 127,662
Total Capital Costs
Revenue:
Federal
Local
Total Revenues
Surplus (Deficit)
Federal Participating Share
1. Amount of Non -Federal Funds Contributed:
Local
2. 75% of the Net Project Costs
Federal Share @ 75%
3. Capital Deficit After Adding Local Funds
But Before Adding UMTA Funds:
Capital Costs
Less Local
Deficit Before UMTA
4. Award Amount
Federal Share Paid
Maximum Amount
Federal Over/(Under) Paid
25
$170,216
127,662
42,554
170,216
42,554
127,662
170,216
42,554
127,662
127,662
127,662
127,662
See accountant's compilation report.