2001I
1
I
1
1
1
CITY OF BANGOR, MAINE
Required Schedules Under the Maine Uniform
Accounting and Auditing Practices for
Community Agencies
June 30, 2001
CERTIFIED PUBLIC ACCOUNTANTS
AND BUSINESS CONSULTANTS
fzunil an
1Lersteen -�
Ouellette -��
jzu n on �-
1Ger5teevi �-
br�ellette
To the City Council
City of Bangor, Maine
Certified Public Accountants and Business Consultants
INDEPENDENT AUDITOR'S REPORT ON
SCHEDULE OF AGREEMENT OPERATIONS
We have audited the special-purpose Schedules of Agreement Operations of the City of Bangor as of
June 30, 2001. This report is the responsibility of the City's management. Our responsibility is to
express an opinion on this special-purpose report based on our audit. .
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America, 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 Schedules of Agreement Operations were 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
accounting principles generally accepted in the United States of America, 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, 2001, 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 state
awarding agencies and pass-through entities and is not intended to be and should not be used by anyone
other than these specified parties.
9v-�Im �� D L14�
October 19, 2001
South Portland, Maine
CITY OF BANGOR, MAINE
Schedule of Agreement Operations
For the fiscal year ended June 30, 2001
Department:
DHS.
DHS
DHS
DHS
Bureau/Agency/Program:
WIC
WIC
WIC
WIC
Agreement Number.
WIC 02-00
WIC 02-00
WIC 02-01
WIC 02-01
Agreement Total:
388,394
N/A
364,034
N/A
- -
Admin
Food
Admin
Food
Agreement Term:
10/1/99
10/1/99
10/1/00
10/1/00
Agreement - State
to
to
to
to .
-
9/30/00
9/30/00
9/30/01
9/30/01
Basis of Settlement:
cost
cost
cost
cost
(Memo Only)
Contract services/direct benefits
-
Travel- local
- - -
Total of
Status: (see footnotes)
Final (a)
Final (a)
Interim (a)
Interim (a)
all columns
Revenues:
- - -
- -
Equipment purchase
5,211 - -
- 5,211
Agreement - Federal
$ 102,347
421,447
273,105
983,553
1,780,452
Agreement - State
-
-
-
-
-
Carry -in prior year
-
-
Allowable expenses (units) •
- -
-
Other direct federal awards
-
-
-
- - -
-
Program fees
-
-
-
-
-
USDA
-
-
-
-
-
Medicaid fees
-
-
-
-
-
Municipal revenue
-
-
-
-
-
- Restricted contributions
-
-
-
-
-
In-kind
-
-
-
-
Local share
-
- -
-
-
-
Total revenues
102,347
421,447
273,105
983,553
1,780,452
Expenditures: '
Personnel
75,445 - 221,292
- 296,737
Contract services/direct benefits
-
Travel- local
- - -
- -
Travel - out of state
- - -
- -
Supplies
- - -
- -
Equipment maintenance
- - -
- -
Equipment purchase
5,211 - -
- 5,211
Professional -services
- - -
- -
Interest
- -
- -
Other - insurance
- - -
- -
Occupancy
- -
- -
Telephone
- - -
- -
Allowable expenses (units) •
- - -
- -
Indirect costs
- - -
- -
In-kind expenses
- - -
-
All other
21,691 421,447 51,813
983,553 1,478,504
Total expenditures
102,347 421,447 273,105
983,553 1,780,452
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
For the fiscal year ended June 30, 2001
Department:
DHS
DHS
DHS
OSA
DHS
Bureau/Agency/Program:
BH
BH.
BH
Drug Free
BH
Agreement Number.
01-31
00-88
01-231
N/A
99-114
Agreement Total:
16,000
73,676
73,676
27,079
8,691
- 6,676
Dental Clinic
Public Healtfi
Public Healtt
Drug Free
School
Medicaid fees
124,072
Nursing
Nursing
Schools
Dental
Agreement Term:
7/l/00
1/l/00
1/l/01
7/l/00
7/1/98
-
to
to
to
to
to
- -
6/30/01
12/31/00
12/31/01
6/30/01
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.
-
- 27,079
- 43,079
Agreement - State
47,941
48,138
25,538 -
2,897 76,573.
Carry -in prior year
-
-
- -
- -
Other direct federal awards
-
-
- -
- -
Program fees
3,653
1,812
1,211 -
- 6,676
USDA
-
-
-
- -
Medicaid fees
124,072
10,725
12,056 -
- 146,853
Municipal revenue
-
-
- -
- -
Restricted contributions
-
-
- -
- -
In-kind
-
-
- -
- -
Local share
52,805
10,256
52,148 -
- 115,209
Total revenues
196,530
70,931
90,953 27,079
2,897 388,390
Expenditures:
Personnel 139,401
47,941
74,946
2,767
- 265,055
Contract services/direct benefit: -
-
-
20,000
- 20,000
Travel- local
-
- -
Travel - out of state -
-
-
- -
Supplies -
-
-
-
- -
Equipment rental -
2,534
1,280
-
- 3,814
Equipment purchase -
-
922
-
- 922
Professional services -
-
-
- -
Interest -
-
-
-
- -
Other - insurance -
-
-
- -
Occupancy -
-
823
-
- 823
Telephone -
137
-
- 137
Allowable expenses (units) -
-
-
- -
Indirect costs -
-
-
-
- -
In-kind expenses -
-
-
-
-
All other 57,129
20,456
12,845
2,356
2,881 95,667
Total expenditures 196,530
70,931
90,953
25,123
2,881 386,418
Net activities - - - 1,956 16 1,972
Beginning balance - - 3,027 196 3,223
Ending balance $ - - - 4,983 212 5,195
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
3
I
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
For the fiscal year ended June 30, 2001
Department:
DHS
DHS
DHS
Bureau/Agency/Program:
BH
BH
BH
Agreement Number:.
00-61
01-131
01-138.
Agreement Total:
110,900
96,314
10,646
-
STD/HIV
STD/HIV
HIV Prev/Educ
Agreement Term:
I/1/00
1 / 1 /01
I/1/01
-
to
to
to
-
12/31/00
12/31/01
12/31/01
Basis of Settlement:
Status: (see footnotes)
cost
Final (b)
cost'
Interim (b)
cost
Interim (b)
(Memo Only)
Total of
all columns
Revenues:
Agreement - Federal
$ 55,450
47,220
5,323
107,993
Agreement - State
-
-
-
-
Cant' -in prior year
-
-
-
-
Other direct federal awards
-
-
-
-
Program fees
13,819
15,865
-
29,684
USDA
-
-
-
-
Medicaid fees '
1,080
965
-
2,045
Municipal revenue
-
-
-
Restricted contributions
-
-
-
-
In-kind
-
-
-
-
Local share
-
-
-
-
Total revenues
70,349
64,050
5,323
139,722
Expenditures:
Personnel 58,061 52,032 2,526 112,619
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 15,163 19,805 2,036 37,004
Total expenditures 73,224 71,837 4,562 149,623
Net activities (2,875) (7,787) 761 (9,901)
Beginning balance (4,968) - - (4,968)
Ending balance $ (7,843) (7,787) 761 (14,869)
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
4
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
. For the fiscal year ended June 30, 2001
Department:
DHS
DHS .
Bureau/Agency/Program:
BH
BH
Agreement Number:
00-72
01-228
Agreement Total:
10,000
10,000
Travel - out of state
Nursing
Nursing
Agreement Term:.
1/l/00
1/1/01
Equipment maintenance
to
to
Equipment purchase
12/31/00
12/31/01
Basis of Settlement: cost cost (Memo Only)
Total of
Status: (see footnotes) Final (b) Interim (b) all columns
Revenues:
Agreement - Federal $ 10,000 2,500 12,500
Agreement - State - - -
Carry -in prior year - - -
Other direct federal awards . - -
Program fees .22,197 30,560 52,757
USDA - -
Medicaid fees - -
Municipal revenue - - -
Restricted contributions - -
In-kind - - -
Local share - - -
Total revenues 32,197 33,060 65,257
Expenditures:
Personnel
27,682 29,862
57,544
Contract services/direct benefits
-
-
Travel- local
-
-
Travel - out of state
- -
-
Supplies
- -
-
Equipment maintenance
- -
-
Equipment purchase
- 1,308
1,308
Professional services
- -
-
Interest
- -
-
Other - insurance
- -
-
Occupancy
- -
-
Telephone
- -
-
Allowable expenses (units)
-
-
Indirect costs
- -
-
In-kind expenses
- -
-
All other
5,771 3,754
9,525
Total expenditures
33,453 34,924
68,377
Net activities (1,256) (1,864) (3,120)
Beginning balance (2,295) - . (2,295)
Ending balance I $ (3,551) (1,864) (5,415)
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
5
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
For the fiscal year ended June 30, 2001
Department:
MDOT
ME -90-X-119
243,714 - -
Bureau/Agency/Program:
MDOT
ME -18-X-027
1,600 - -
ME -18-X-028
"The Bus"
"The Bus"
"The Waterfront"
Agreement Number:
ME -90-X-105.
ME -18-X-27
Pin 007892.00
Insurance
ME -90-X-119
ME -18-X-28
2,069 - -
Other
ME -18-X-020
Capital outlay
8,017 6,190 1,078,201
Agreement Total:
925,955 6,190. 1,078,201
Agreement Term:
Basis of Settlement
cost cost cost
Status: (see footnotes) Final (a) Final (b) interim (a)
Operating Capital Capital
Revenue:
Fares
Advertising
Other
Local subsidy
State agreement
Federal agreement:
$ 279,880 - -
34,159 - -
7,061 - -
313,467 1,238 -
43,929 - 891,922
ME -90-X-105
- 4,952 -
ME -90-X-119
243,714 - -
ME -18-X-020
880 - -
ME -18-X-027
1,600 - -
ME -18-X-028
1,265 - -
Total revenues
925,955 6,190 891,922
Expenses:
Personnel
.546,623 - -.
Fringe benefits
114,849 -
Services
33,147 - -
Fuel and lubricants
90,728 - -
Tires and tubes
13,959 - -
Other materials
64,048 - -
Utilities
10,272 - -
Insurance
6,237 - -
Miscellaneous
2,069 - -
Other
36,006 - -
Capital outlay
8,017 6,190 1,078,201
Total expenses
925,955 6,190. 1,078,201
Surplus (deficit) $ - - (186,279)
Footnotes:
(a) Major programs for auditing purposes.
(b) Non -major program for auditing putposes.
6
-
7C,ersteevi -}
duetlette Certified Public Accountants and Business Consultants
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR DEPARTMENT PROGRAM AND INTERNAL- CONTROL
OVER COMPLIANCE WITH MAJOR DEPARTMENT PROGRAMS IN ACCORDANCE WITH
THE MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES FOR COMMUNITY
AGENCIES
To the City Council
City of Bangor, Maine
Compliance
We have audited the compliance of the City of Bangor with the types of compliance requirements
described in the Maine Uniform Accounting and Auditing Practices for Community Agencies, and with
the requirements identified in the Contract Compliance Riders that are applicable to each of its major
Department programs for the year ended June 30, 2001. The City of Bangor's major Department
programs.are identified in the accompanying Schedules of Agreement Operations. Compliance with the
requirements of laws, regulations, contracts, and grants applicable to each of its major Department
programs is the responsibility of the City of Bangor's management. Our responsibility is to express an
opinion on the City of Bangor's compliance based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States; and the Maine Uniform Accounting and Auditing
Practices for Community Agencies. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether noncompliance with the types of compliance requirements referred to
above that could have a direct and material effect on a major Department program occurred. An audit
includes examining, on a test basis, evidence about the City of Bangor's compliance with those
requirements and performing such other procedures as we considered necessary in the circumstances. We
believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal
determination on the City of Bangor's compliance with those requirements.
In our opinion, the City of Bangor complied, in all material respects, with the requirements referred to
above that are applicable to each of its major Department programs for the year ended June 30, 2001.
Internal Control Over Compliance
The management of the City of Bangor is responsible for establishing and maintaining effective internal
control over compliance with requirements of laws, regulations, contracts, and grants applicable to
Department programs. In planning and performing our audit, we considered the City of Bangor's internal
control over compliance with requirements that could have a direct and material effect on a major
Department program in order to determine our auditing procedures for the purpose of expressing our
opinion on compliance and to test and report on internal control over compliance in accordance with the
Maine Uniform Accounting and Auditing Practices for Community Agencies.
VA
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR DEPARTMENT PROGRAM AND INTERNAL CONTROL
OVER COMPLIANCE WITH MAJOR DEPARTMENT PROGRAMS IN ACCORDANCE WITH
THE MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES FOR COMMUNITY .
AGENCIES, CONTINUED
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 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.
This report is intended solely for the information and use of the City Council, management, and state
awarding agencies and pass-through entities and is not intended to be and should not be used by anyone
other than these specified parties.
�'� Y.'U' 0 JlLij�s-
October 19, 2001
South Portland, Maine
8
COMPILED
AGREEMENT
SETTLEMENT
FORMS
9
IGersteem
buellette
To the City Council
City of Bangor, Maine
Certified Public Accountants and Business Consultants
Independent Accountant's Report
We have compiled the accompanying agreement settlement forms for the City of Bangor, as of and for the
year ended June 30, 2001 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 19, 2001
South Portland, Maine
A
10
Agreement Settlement Form (ASF)
Actual
Community Agency: City of Bangor, Maine
Fiscal Year End: June 30, 2001
Funding Department DHS
Agreement Number: WIC 02-00 Admin
Agreement Period: October 1, 1999 to September 30, 2000
Agreement Amount: $ 388,394
PART I Agreement Totals
Revenue
Expense Balance .
1. Prior year stub period $
277,166
277,166
2. Current year stub period
102,347:
102,347 -
3. Adjustments
-
- -
4. Per Financial Statements - SAO's
379,513
379,513 -
Agreement Adjustments
5.
6.
-
- -
7.
-
- -
8.
-
- -
9.
-
- -
10.
-
12.
_
_ -
13. Total adjustments
-
- -
14.. Totals available for cost sharing
379,513
379,513 -
PART II Agreement Cost Sharing
Available
Allocated
Funding Source Budget Actual
Revenue
Expense Balance
15. WIC 02-00 Admin. 100.00% 100.00%
379,513
379,513 -
16.
-
- -
17.
-
- -
18. Totals 100.00% 100.00% $
379,513
379,513 -
See accountant's compilation report.
11
Agreement Settlement Form (ASF)
Actual
Community Agency: City of Bangor, Maine
Fiscal Year End: June 30, 2001
Funding Department DHS
Agreement Number: WIC 02-00 Food
Agreement Period: October 1, 1999 to September 30, 2000
Agreement Amount:. N/A
PART I Agreement Totals
Revenue Expense Balance
1. Prior year stub period $ 1,098,886 1,098,886 -
2. Current year stub period 421,447 421,447 -
3. Adjustments - - -
4. Per Financial Statements - SAO's 1,520,333 1,520,333 -
Agreement Adjustments
5. - -
6. - - -
7. - - -
8. - - -
9. - -
10. - - -
.-
12. - - -
13. Total adjustments - - -
14. Totals available for cost sharing 1,520,333 1,520,333 -
PART II Agreement Cost Sharing
Available Allocated
Funding Source Budget Actual Revenue Expense Balance
15. WIC 02-00 Food 100.00% 100.00% 1,520,333 1,520,333 -
16. - - -
17. - - -
18. Totals 100.00% 100.00% $ 1,520,333 1,520,333 -
See accountant's compilation report.
12
Agreement Settlement Form (ASF)
Actual
Community Agency: City of Bangor, Maine
Fiscal Year End: June 30, 2001
Funding Department DHS
Agreement Number: BH 01-31
Agreement Period: July 1, 2000 to June 30, 2001
Agreement Amount: $ 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.
(180,530) -
8.
16,000 -
9.
161000 -
10.
11.
12.
13.
Total adjustments
14.
Totals available for cost sharing
PART II
15.
16.
17.
Agreement Cost Sharing
Fundin Source
Agreement BH 01-31
18. Totals
Revenue Expense Balance
196,530 196,530
196,530 196,530 -
(124,072)
(124,072) -
(56,458)
(56,458) -
(180,530)
(180,530) -
16,000
16,000 -
Available
Allocated
Budget Actual Revenue
Expense Balance
100.00% 100.00% 16,000
16,000 -
100:00% 100.00% $ 161000
161000 -
See accountant's compilation report.
13
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2001
Funding Department
DHS
Agreement Number:
BH 00-88
Agreement Period:
January 1, 2000 to December 31, 2000
Agreement Amount:
$ 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.
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
PART II Agreement Cost Sharing
Revenue Expense. Balance
$. 101,122
101,122 -
701931
70,931 -
172,053
.155,029 -
172,053 -
(17,024)
(17,024) -
(17,024)
(17,024) - -
155,029
.155,029 -
14
Available Allocated
Funding Source
Budget
Actual
Revenue Expense Balance
15. Agreement BH 00-88
47.52%
47.52%
73,676 73,676 -
16. All Other
52.48%
52.48%
81,353 81,353 -
17..
- - -
18. Totals
100.00%
100.00% $
155,029 155,029 -
See accountant's compilation report.
14
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2001
Funding Department
OSA
Agreement Number:
N/A
Agreement Period:
July 1, 2000 to June 30, 2001
Agreement Amount:
$ 27,079
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. Carry forward
6.
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
PART II Agreement Cost Sharing.
Revenue . Expense Balance
$ 27,079 25,123 1,956
27,079 25,123 1,956
3,027 - 3,027
3,027 - 3,027
30,106 .25,123 4,983
Available Allocated
Fundiniz Source Budget Actual Revenue Expense Balance
15. Agreement 100.00% 100.00% 30,106 25,123 4,983
16. - - -
17. - - - -
18. Totals 100.00% 100.00%$ 30,106 25,123 4,983
See accountant's compilation report.
15
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2001
Funding Department
DHS
Agreement Number:
BH 00-61
Agreement Period:
January 1, 2000 to December 31, 2000
Agreement Amount:
$ 110,900
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.
7.
8.
9.
10.
11.'
12.
13. Total adjustments
14. Totals available for cost sharing
Revenue
Expense
Balance
$ 69,447
74,415
(4,968)
70,349
73,224
(2,875)
139,796
147,639
(7,843)
(1,960)
(1,960)
-
(1,960)
(1,960)
-
137,836
145,679
(7,843)
PART II Agreement Cost Sharing
Available
Allocated
Funding Source
Budget
- Actual
Revenue
Expense
Balance
15. BH 00-61
80.46%
80.46%
110,900
117,210
(6,310)
16. All Other
.19.54%
19.54%
26,936
28,469
(1,533)
17.
-
-
-
18. Totals
100.00%
100.00% $
137,836
145,679
(7,843)
See accountant's compilation report.
16
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2001
Funding Department
DHS
Agreement Number:
BH 00-72
Agreement Period:
January 1, 2000 to December 31, 2000
Agreement Amount:
$ 10,000
PART I Agreement Totals
Available
Allocated
Revenue
Expense
Balance
L. Prior year stub period
$ 31,077
33,372
(2,295)
2. Current year stub period
32,197
33,453
(1,256)
3. Adjustments
-
-
-
4. Per Financial Statements - SAO's
63,274
66,825
(3,551)
Agreement Adjustments
13. Total adjustments - -
14. Totals available for cost sharing 63,274 66,825 (3,551)
PART Ii .Agreement Cost Sharing
17
Available
Allocated
Funding Source
Budget
Actual Revenue
EUense
Balance
15. BH 00-72
15.00%
15.00% 10,000
10,024
(24)
16. All Other
85.00%
85:00% 53,274
56,801
(35-527)
17.
18. Totals
100.00%
100.00% $ 63,274
66,825
(31551)
See accountant's compilation report.
17
Agreement Settlement Form (ASF)
. Actual
Community Agency:
City of Bangor; Maine
Fiscal Year End:
June 30, 2001
Funding Department
Department of Transportation
.Agreement Number:
ME -90-X105, ME -90-X119 Operating
Agreement Period:
July 1, 2000 to June 30, 2001
Agreement Amount:
Federal $ 243,714 ME -90-X119
State $ 43,930 ME -90-X119
Operating Maintenance
Total
Gross Expenditures
$ 787,130 135,080
922,210
Less:
Ineligible Expenditures 20,900 -
20,900
Fares
27900 -
279,880
Net Expenditures
486,350 135,080
621,430
Federal Share
Maximum %
50% 80%
Amount Paid
152,758 90,956
243,714
Maximum Amount
152,758 90,956
243,714
Over (Under) Maximum - -
-
State Share
Summary:
Maximum % 10% 0%.
Amount Paid 43,929 - 43,929
Maximum Amount 43,929 - 43,929
Over (Under) Maximum - - -
Federal Over Paid -
State Over Paid - - -
Total Over Paid $ - - -
See accountant's compilation report.
18
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2001
Funding Department
Department of Transportation
Agreement Number:
ME -90-X105, Capital
Agreement Period:
July 1, 2000 to June 30, 2001
Agreement Amount:
$ 213,500
Total Capital Costs $ 6,190
Revenue:
Federal 4,952
Local 1,238
Total Revenues 6,190
Surplus (Deficit) -
Federal Participating Share
1. Amount of Non -Federal Funds Contributed:
Local 1,238
2. 80% of the Net Project Costs
Federal Share @80% 4,952
3. Capital Deficit After Adding Local Funds
But Before Adding UMTA Funds:
Capital Costs 6,190
Less Local 1,238
Deficit Before UMTA 4,952
4. Award Amount
Federal Share Paid
Maximum Amount
Federal Over/(Under) Paid
19
213,500
.4,952
4,952
See accountant's compilation report.
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2001
Funding Department
Department of Transportation
Agreement Number:
ME -18-X-020, RTAP
Agreement Period:
July 1, 2000 to June 30, 2001
Agreement Amount:
$ 4,500
Total Expenditures
$ 880
Revenue:
Federal 880
Local -
Total Revenues 880
Surplus (Deficit)
Federal Share
Amount Paid 880
Maximum Amount 880
Over (Under) Maximum $ -
See accountant's compilation report.
20
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2001
Funding Department
Department of Transportation
Agreement Number:
ME -18-X-027, RTAP
Agreement Period:
July 1, 2000 to June 30, 2001
Agreement Amount:
$ 3,350
Total Expenditures
Revenue: .
Federal
Local
Total Revenues
Surplus (Deficit)
Federal Share
Amount Paid
Maximum Amount
Over (Under) Maximum
21
$ 1,600
1,600
1,600
1,600
1,600
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, 2001
Department of Transportation
ME -18-X-028, RTAP
July 1, 2000 to June 30, 2001
$ 1,500
Amount Paid
Maximum Amount
Over (Under) Maximum
22
$ 1,265
1,265
1,265
1,265
1,265
See accountant's compilation report.
SOUTH PORTLAND AUGUSTA WATERVILLE
20 Long Creek Drive 189 Water Street 30 Elm Street
South Portland ME 04106 Augusta ME 04330 Waterville ME 04901
Tel. 207-773-2986 Tel. 207-623-8401 Tel. 207-877-9397
Fax 207-772-3361 Fax 207-623-8404 Fax 207-877-9398