2000CITY OF BANGOR, MAINE
Required Schedules Under the Maine Uniform
Accounting and Auditing Practices for
Community Agencies
June 30, 2000
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, 2000. 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, 2000, 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.
-4w4 o,,,A v�4_
October 18, 2000
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
go
The CPA. Never Underestimate The Value
CITY OF BANGOR, MAINE
Schedule of Agreement Operations
For the fiscal vear ended June 30. 2000
Department:
DHS
DHS
DHS
DHS
Bureau/Agency/Program:
WIC
WIC
WIC
WIC
Agreement Number:
WIC 02-99
WIC 02-99
WIC 02-00
WIC 02-00
Agreement Total:
$ 403,234
$ 1,797,747
$ 388,394
N/A
-
Admin
Food
Admin
Food
Agreement Term:
10/1/98
10/1/98
10/1/99
10/1/99
Other - insurance
to
to
to
to
-
9/30/99
1 9/30/99
1 9/30/00
1 9/30/00
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
Agreement - State
Carry -in prior year
Other direct federal awards
Program fees
USDA
Medicaid fees
Municipal revenue
Restricted contributions
In-kind
Local share
$ 98,062 483.800 277,166 1,0987886 1,957;914
Total revenues 98,062 483.800 277,166 1,098,886 1.957,914
Expenditures:
Personnel
80,080 - 217,552 -
297,632
Contract services/direct benefits
- - - -
-
Travel- local
- - - -
Travel - out of state
- - - -
-
Supplies
- - - -
Equipment maintenance
- - - -
-
Equipment purchase
- - 7,060 -
7,060
Professional services
- - - -
-
Interest
- - -
-
Other - insurance
- - - -
-
Occupancy
- - - -
-
Telephone
- - - -
-
Allowable expenses (units)
- - - -
-
Indirect costs
- - - -
-
In-kind expenses
- - - -
-
AII other
17.982 483.800 52.554 1.098.886
1.653.222
Total expenditures
98,062 483.800 277,166 1,098,886
1,957.914
Net activities - - - - -
Beginning balance - - - -
Ending balance $ - - - - -
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
PA
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
Department:
DHS
DHS
DHS
OSA
DHS
Bureau/Agency/Program:
BH
BH
BH
Drug Free
BH
Agreement Number:
00-4
99-197
00-88
N/A
99-114
Agreement Total:
S 16,000
$ 73,676
S 73,676
S 22,973
S 5,794
- 14,092
Dental Clinic
Public Health
Public Health
Drug Free
School
Medicaid fees
126,089
Nursing
Nursing
Schools
Dental
Agreement Term:
7/1/99
1/1/99
1/1/00
7/1/99
7/1/98
-
to
to
to
to
to
-
6/30/00
12/31/99
1 12/31/00
1 6/30/00
1 6/30/03
Basis of Settlement: cost cost cost cost cost (Memo Only)
Total of
Status: (see footnotes) Final (b) Final (b) Interim (b) Final (b) Interim (b) all columns
Revenues:
Agreement - Federal $
16,000
-
- 22,973
- 38,973
Agreement - State
-
36,838
25,538 -
2,897 65,273
Carry -in prior year
-
-
- -
- -
Other direct federal awards
-
-
- -
- -
Program fees
4,797
6,366
2,929 -
- 14,092
USDA
-
-
- -
- -
Medicaid fees
126,089
4,519
6,299 -
- 136,907
Municipal revenue
-
-
- -
- -
Restricted contributions
-
-
- -
In-kind
-
-
-
- -
Local share
43,409
67,216
66,356
- 176.981
Total revenues
190,295
114,939
101.122 22.973
2,897 432.226
Expenditures:
Personnel
130,100 100,478 95,157 2,954 - 328.689
Contract services/direct benefits
- - - 20_,000 - 20.000
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
60,195 14,461 5,965 - 2,981 83.602
Total expenditures
190,295 114,939 101,122 22,954 2,981 432.291
Net activities 19 (84) (65)
Beginning balance - - 3.008 280 3.288
Ending balance S - - - 3,027 196 3,223
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
3
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
Department:
DHS
DHS
Bureau/Agency/Program:
BH
BH
Agreement Number:
99-168
00-61
Agreement Total:
$ 108,900
$ 110,900
Carry -in prior year
STD/HIV
STD/HIV
Agreement Term:
1/1/99
1/1/00
-
to
to
15,722
12/31/99
1 12/31/00
Basis of Settlement: cost cost (Memo Only)
Total of
Status: (see footnotes) Final (b) Interim (b) all columns
Revenues:
Agreement - Federal $
54,450
55,450
10%900
Agreement - State
-
-
-
Carry -in prior year
-
-
-
Other direct federal awards
-
-
-
Program fees
15,722
13,117
287839
USDA
-
-
-
Medicaid fees
1,035
880
1,915
Municipal revenue
-
-
-
Restricted contributions
-
-
-
In-kind
-
-
-
Local share
-
-
-
Total revenues
71.207
69.447
140.654
Expenditures:
Personnel 56,944 51,240 108,184.
Contract services/direct benefits - - -
Travel- local - - -
Travel - out of state - - -
Supplies - - -
Equipment maintenance - - -
Equipment purchase - - -
Professional services - - -
Interest - - -
Other - insurance - - -
Occupancy - - -
Telephone - - -
Allowable expenses (units) - - -
Indirect costs - - -
In-kind expenses - - -
AII other 18.135 23,175 41.310
Total expenditures 75,079 74.415 149,494
Net activities (3,872) (4,968) (8,840)
Beginning balance 2,970 - 22970
Ending balance $ (902) (4,968) (5,870)
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:
98-56
00-72
Agreement Total:
$ 20,000
$ 10,000
Nursing
Nursing
Agreement Term:
1/1/98
1/1/00
to
to
12/31/99
12/31/00
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
$ 10,000 - 10,000
23,527 31,077 54,604
Total revenues 33.527 31.077 64.604
Expenditures:
Personnel 19.157 18.282 37.439
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 6.061 15.090 21.151
Total expenditures 25.218 33.372 58.590
Net activities 8,309 (2.295) 6,014
Beginning balance 6.653 6.653
Ending balance $ 14,962 (2,295) 12,667
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/Program:
MDOT
Other
"The Bus"
Agreement Number:
ME -90-X-105
State agreement
ME -90-X-113
Federal agreement:
ME -18-X-020
ME -90-X-092
ME -18-X-025
Agreement Total:
ME -90-X-099
Agreement Term:
28,166 -
Basis of Settlement
ME -90-X-092
ME -90-X-099
ME -90-X-105
MDOT
MDOT
0090000538
$ 20,000
9/23/99
To
9/30/00
cost cost cost
Status: (see footnotes) Final (a) Final (b) Final (b)
Operating Capital
Revenues:
Fares
$ 251,479 - -
Advertising
29,509 - -
Other
237 - -
Local subsidy
322,450 16,939 23,130
State agreement
36,491 - 20,000
Federal agreement:
- -
ME -90-X-105
14,823
- -
ME -90-X-113
233,234
- -
ME -18-X-020
3,620
- -
ME -18-X-025
506
- -
ME -90-X-092
-
574 -
ME -90-X-099
-
28,166 -
ME -90-X-105
-
17,417 -
Total revenues
892,349
63,096 43,130
Expenses:
Personnel
542,042 - -
Fringe benefits
110,953 - -
Services
13,730 - -
Fuel and lubricants
50,697 - -
Tires and tubes
11,854 - -
Other materials
97,559 - -
Utilities
6,759 - -
Insurance
2,839 - -
Miscellaneous
3,076 - -
Other
48,914 - 43,130
Capital outlay
3,926 63,096 -
Total expenses
892,349 63,096 43,130
Surplus (deficit) S - - -
Footnotes:
(a) Major programs for auditing purposes.
(b) Non -major program for auditing purposes.
6
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 [lave audited the financial statements of the City of Bangor as of and for the year ended
June 30, 2000, and have issued our report thereon dated October 18, 2000. 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 18, 2000.
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, 2000, 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 18, 2000.
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
FAX 207-772.3361 or 1500.486.1785
http://www.rko.-cpas.com
OD
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, 2000, the City of Bangor expended 87% 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
l
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.
�l�'-cmc-•�s� j�� � J,e'cG�%+`�`�
October 18, 2000
South Portland, Maine
C
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, 2000, and have issued our report thereon dated October 18, 2000.
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, 2000. 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, 2000.
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.
October 18, 2000
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 9D
The CPA. Never Underestimate The Value
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RUNYON
KERSTEEN
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, 2000 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 18, 2000
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
11 QD
The CPA. Never Underestimate The Value
Agreement Settlement Form (ASF)
Actual
Community Agency: City of Bangor, Maine
Fiscal Year End: June 30, 2000
Funding Department DHS
Agreement Number: WIC 02-99 Admin
Agreement Period: October 1, 1998 to September 30, 1999
Agreement Amount: $ 403,234
PART I Agreement Totals
Revenue
Expense Balance
1. Prior year stub period $
280,535
280,535 -
2. Current year stub period
98,062
98,062 -
3. Adjustments
-
- _
4. Per Financial Statements - SAO's
378,597
378,597 -
Agreement Adjustments
5.
-
- -
6.
-
- -
7.
-
- -
8.
-
- -
9.
-
- -
10.
11.
12.
13. Total adjustments
-
- -
14. Totals available for cost sharing
378,597
378,597 -
PART II Agreement Cost Sharing
Available
Allocated
Funding Source Budget Actual
Revenue
Expense Balance
15. WIC 02-99 Admin 100.00% 100.00%
378,597
378,597 -
16.
_
_ _
17.
-
_ _
18. Totals 100.00% 100.00% $
378,597
378,597 -
See accountant's
compilation report.
12
Agreement Settlement Form (ASF)
Actual
Community Agency: City of Bangor, Maine
Fiscal Year End: June 30, 2000
Funding Department DHS
Agreement Number: WIC 02-99 Food
Agreement Period: October 1, 1998 to September 30, 1999
Agreement Amount: $ 1,797,747
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.
6.
7.
8.
9.
10.
12.
13. Total adjustments
14. Totals available for cost sharing
PART II Agreement Cost Sharing
Funding Source
15. WIC 02-99 Food
16.
17.
18. Totals
Revenue Expense Balance
$ 1,195,441 1,195,441 -
483,800 483,800 -
1,679,241 1,679,241 -
1,679,241 1,679,241 -
Available Allocated
Actual Revenue Expense Balance
100.00% 100.00% 1,679,241 1,679,241 -
100.00% 100.00% $ 1,679,241 1,679,241 -
See accountants' compilation report.
13
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number:
Agreement Period:
Agreement Amount:
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2000
DHS
BH 00-4
July 1, 1999 to June 30, 2000
$ 16,000
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. Legislative intent
7.
8.
9.
10.
12.
13. Total adjustments
14. Totals available for cost sharing
PART II Agreement Cost Sharing
Funding Source
15. Agreement BH 00-4
16.
17.
18. Totals
Revenue Expense Balance
190,295 190,295 -
190,295 190,295 -
(126,089) (126,089) -
(48,206) (48,206) -
(174,295) (174,295) -
16,000 16,000 -
Available Allocated
Budget Actual Revenue Expense Balance
100.00% 100.00% 16,000 16,000 -
100.00% 100.00% $ 16,000 16,000 -
See accountant's compilation report.
14
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number:
Agreement Period:
Agreement Amount:
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2000
DHS
BH 99-197
January 1, 1999 to December 31, 1999
$ 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.
8.
9.
10.
12.
13. Total adjustments
14. Totals available for cost sharing
PART II Agreement Cost Sharing
Funding Source
15. Agreement BH 99-197
16. All Other
17.
18. Totals
Revenue
Expense Balance
$ 109,762
109,762 -
114,939
114,939 -
224,701
224,701 -
(15,279)
(15,279) -
(47,326)
(47,326) -
45.45% 45.45% 73,676
73,676 -
(62,605)
(62,605) -
162,096
162,096 -
Available
Allocated
Actual Revenue
Expense Balance
45.45% 45.45% 73,676
73,676 -
54.55% 54.55% 88,420
88,420 -
100.00% 100.00% $ 162,096 162,096 -
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.
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, 2000
OSA
N/A
July 1, 1999 to June 30, 2000
$ 22,973
PART I Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAO's
Agreement Adiustments
5. Carry forward
6.
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
1 PART II Agreement Cost Sharing
Funding Source
15. Agreement
16.
17.
18. Totals
Revenue
Expense
Balance
Expense Balance
100.00% 100.00% 25,981
22,954 3,027
22,973
22,954
19
22,973
22,954
19
3,008
-
3,008
3,008
-
3,008
25,981
22,954
3,027
Available
Allocated
Budget Actual Revenue
Expense Balance
100.00% 100.00% 25,981
22,954 3,027
100.00% 100.00% $ 25,981
22,954 3,027
See accountant's
compilation report.
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number:
Agreement Period:
Agreement Amount:
PARTI
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2000
DHS
BH 99-168
January 1, 1999 to December 31, 1999
$ 108,900
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.
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
Revenue
Expense
Balance
$ 71,061
68,091
2,970
71,207
75,079
(3,872)
142,268
143,170
(902)
(2,075) (2,075) -
(2,075) (2,075) -
140,193 141,095 (902)
PART II Agreement Cost Sharing
Available
Allocated
Funding_Source
Actual
Revenue
Expense
Balance
15. BH 99-168
77.68% 77.68%
108,900
109,601
(701)
16. All Other
22.32% 22.32%
31,293
31,494
(201)
17.
-
-
-
18. Totals
100.00% 100.00% $
140,193
141,095
(902)
See accountant's compilation report.
17
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number:
Agreement Period:
Agreement Amount:
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2000
DHS
BH 98-56
January 1, 1998 to December 31, 1999
$ 20,000
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.
6.
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
Revenue
Expense
Balance
$ 70,798
64,145
6,653
33,527
25,218
8,309
104,325
89,363
14,962
104,325 89,363 14,962
PART II
Agreement Cost Sharing
Available
Allocated
Funding Source
Actual Revenue
Expense Balance
15.
BH 98-56
23.00% 23.00% 20,000
20,553 (553)
16.
All Other
77.00% 77.00% 84,325
68,810 15,515
17.
18. Totals 100.00% 100.00% $ 104,325 89,363 14,962
See accountant's compilation report.
18
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2000
Funding Department
Department of Transportation
Agreement Number:
ME -90-X105, ME -90-X113 Operating
Agreement Period:
July 1, 1999 to June 30, 2000
Agreement Amount:
Federal $ 233,234 ME -90-X113
Federal $ 14,823 ME -90-X105
State $ 36,491 ME -90-X113
Gross Expenditures
Less:
Ineligible Expenditures
Fares
Net Expenditures
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 Maintenance Total
$ 664,412 205,282 18,529 888,223
19
20,900 - - 20,900
251,479 - - 251,479
392,033 205,282 18,529 615,844
50% 80% 80%
177,581 70,476 14,823 262,880
177,581 70,476 14,823 262,880
10% 0% 0%
36,491 - - 36,491
36,491 - - 36,491
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number
Agreement Period:
Agreement Amount:
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2000
Department of Transportation
ME -90-X105, Capital
July 1, 1999 to June 30, 2000
$ 213,500
Total Capital Costs $ 24,906
Revenue:
Federal 17,417
Local 7,489
Total Revenues 24,906
Surplus (Deficit) -
Federal Participating Share
1. Amount of Non -Federal Funds Contributed:
Local 7,489
2. 80% of the Net Project Costs
Federal Share @80% 17,417
3. Capital Deficit After Adding Local Funds
But Before Adding UMTA. Funds:
Capital Costs 24,906
Less Local 7.489
Deficit Before UMTA 17,417
4. Award Amount 213,500
Federal Share Paid 17,417
Maximum Amount 17,417
Federal Over/(Under) Paid $ -
20
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, 2000
Department of Transportation
ME- l 8-X-020, RTAP
July 1, 1999 to June 30, 2000
$ 3,620
Amount Paid
Maximum Amount
Over (Under) Maximum
21
$ 3,620
3,620
3,620
3,620
3,620
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number:
Agreement Period:
Agreement Amount:
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2000
Department of Transportation
ME -18-X-025, RTAP
July 1, 1999 to June 30, 2000
$ 506
Total Expenditures $ 506
Revenue:
Federal 506
Local -
Total Revenues 506
Surplus (Deficit)
Federal Share
Amount Paid
Maximum Amount
Over (Under) Maximum
22
506
506
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2000
Funding Department
Department of Transportation
Agreement Number:
ME -90-X-092, Capital
Agreement Period:
July 1, 1999 to June 30, 2000
Agreement Amount:
$ 574
Total Capital Costs
Revenue:
Federal
Local
Total Revenues
Surplus (Deficit)
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
e
23
719
145
$ 719
574
145
719
145
574
574
574
574
574
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number
Agreement Period:
Agreement Amount:
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2000
Department of Transportation
ME -90-X099, Capital
July 1, 1999 to June 30, 2000
$ 30,460
Total Capital Costs
Revenue:
Federal
Local
Total Revenues
Surplus (Deficit)
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
24
37,471
9,305
$ 37,471
28,166
9,305
37,471
9,305
28,166
28,166
30,460
28,166
28,166