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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