2002CITY OF BANGOR, MAINE
Required Schedules Under the Maine Uniform
Accounting and Auditing Practices for
Community Agencies
June 30, 2002
CERTIFIED PUBLIC ACCOUNTANTS
AND BUSINESS CONSULTANTS
jtu-/'�.
`fGersteen -��
D�ellette-��
fZLt n1 On
%arsteen. �--
0s4ellette
To the City Council
City of Bangor
Certified Public Accountants and Business Consultants
INDEPENDENT AUDITOR'S REPORT ON
SCHEDULE OF AGREEMENT OPERATIONS
We have audited the special-purpose Schedule of Agreement Operations of the City of Bangor as of
June 30, 2002. 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 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 Act for Community Agencies. 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-. 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 are not intended to be a complete
presentation of the City's revenues and expenditures. .
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, 2002, in accordance with Maine Uniform Accounting and Auditing Practices for Community
Agencies.
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.
October 10, 2002
South Portland, Maine
CITY OF BANGOR, MAINE
Schedule of Agreement Operations
For the fiscal year ended June 30, 2002
Department:
DHS
DHS.
DHS
DHS
Bureau/Agency/Program:
WIC
WIC
WIC
WIC
Agreement Number:
WIC 02-01
WIC 02-01
WIC 02-02
WIC 02-02
Agreement Total:
399,900
N/A
399,898
N/A
Supplies
Admin
Food
Admin
Food
Agreement Term:
10/1/2000
10/1/2000
10/1/2001
10%1/2001
740
to
to
to
to
-
9/30/2001
9/30/2001
9/30/2002
9/30/2002
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 $ 122,167 414,681 272,365 895,947 1,705,160
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 122,167 41.4,681 272,365 895,947 1,705,160
Expenditures:
Personnel
81,130
- 212,919
294,049
Contract services/direct benefits
-
-
- -
Travel- local
-
-
Travel - out of state
- -
-
Supplies
-
- -
Equipment maintenance
-
-
-
Equipment purchase
5,224
740
- 5,964
Professional services
- -
-
Interest
- -
- -
Other - insurance
-
-
- -
Occupancy
-
-
-
Telephone
-
-
- -
Allowable expenses (units)
-
- -
Indirect costs
-
- -
- -
In-kind expenses
All other
35,813
414,681 58,706
895,947 1,405,147
Total expenditures
122,167
414,681 272,365
895,947 1,705,160
Net activities -
Beginning balance -
Ending balance $ -
Footnotes: See auditor's report on schedule of agreement operations.
(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, 2002
Department:
DHS
DHS
DHS
OSA
DHS
Bureau/Agency/Prograni:
BH
BH
BH
Drug Free
BH
Agreement Number:
02-28
01-231
02-64
N/A
99-114
Agreement Total:
16,000
73,676
73,676
27,162
8,691
-
Dental Clinic
Public Health
Public Health
Drug Free
School
USDA
-
Nursing
Nursing
Schools
Dental
Agreement Term:
7/1/2001
1/1/2001
1/1/2002
7/1/2001
7/1/1998
-
to
to
to
to
to
- -
6/30/2002
1 12/31/2001
1 12/31/2002
1 6/30/2002
6/30/2003
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
-
- 27,162
- 43,162
Agreement - State
-
48,138
30,698 -
2,840 81,676
Carry -in prior year
-
-
- -
-
Other direct federal awards
-
-
- -
-
Program fees
4,919
-
140 -.
- 5,059
USDA
-
1,290
- -
- -
Medicaid fees
126,630
7,160
12,245 -
- 146,035
Municipal revenue
-
-
- -
-
Restricted contributions
-
-
- -
-
In-kind
-
-
- -
-
Local share
48,829
41,062
58,320 -
148,211
Total revenues
196,378
96,360
101,403 27,162
2,840 424,143
Expenditures:
Personnel
148,752 81,246
81,444
4,546
- 315,988
Contract services/direct benefits
- -
-
4,580
- 4,580
Travel- local
-
-
-
- -
Travel - out of state
- -
-
-
-
Supplies
- -
-
2,720
2,720
Equipment rental
- 1,290
1,290
-
2,580
Equipment purchase
- -
104
104
Professional services
- -
-
Interest
- -
-
-
Other - insurance
-
-
-
Occupancy
- 518
575
1,093
Telephone
- 498
379
- 877
Allowable expenses (units)
- -
-
Indirect costs
-
-
-
In-kind expenses
- -
-
-
All other
47,626 12,808
17,611
3,387
2,627 84,059
Total expenditures
196,378 96,360
101,403
15,233
2,627 412,001
N et acti vi ti es - - 11,929 213 12,142
Beginning balance - - 4,983 212 5,195
Ending balance $ - - - 16,912 425 17,337
Footnotes: See auditor's report on schedule of agreement operations.
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
For the fiscal year ended June 30, 2002
Department:
DHS
DHS
DHS
DHS
Bureau/Agency/Program:
BH
BH
BH
BH
Agreement Number:
01-31
02-86
01-38
02-86
Agreement Total:
96,314
96,314
10,646
10,646
Program fees
STD/HIV
STD/HIV
HIV Prev/Educ
HIV Prev/Educ
Agreement Term:
1 /l /2001
l /l /2002
1 /l /2001
1 /l /2002
1,170
- to
to
to
to
- - -
12/31/2001
1 12/31/2002 1
12/31/2001
1 12/31/2002
Basis of Settlement: cost cost cost (Memo Only)
Total of
Status: (see footnotes) Final (b) Interim (b) Final (b) Interim (b) all columns
Revenues:
Agreement - Federal
$ 48,157
48,157
5,323 -5,323 106,960
Agreement - State
-
-
- - -
Carry -in prior year
-
-
- -
Other direct federal awards
-
-
- -
Program fees
15,908
19,406
- 35,314
USDA
-
-
- - -
Medicaid fees
1,280
1,170
- - 2,450
Municipal revenue
-
-
- - -
Restricted contributions
-
-
In-kind
-
-
- -
Local share
-
-
- -
Total revenues
65,345
68,733
5,323 5,323 144,724
Expenditures:
Personnel 44,971 40,260 2,683 1,694 89,608
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 14,382 20,978 6,460 181 42,001
Total expenditures 59,353 61,238 9,143 1,875 131,609
Net activities 5,992 7,495 (3,820) 3,448 13,115
Beginning balance (7,787) - 761 - (7,787)
Ending balance $ (1,795) 7,495 (3,059) 3,448 5,328
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
4
See auditor's report on schedule of agreement operations.
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
For the fiscal year ended June 30, 2002
Department:
DHS
DHS
Bureau/Agency/Program:
BH
BH
Agreement Number:
01-228
02-133 .
Agreement Total:
10,000
10,000
Nursing
Nursing
Agreement Term:
l/1/2001
1/1/2002
to
to
12/31/2001
1 12/31/2002
Basis of Settlement: cost cost (Memo Only)
Total of
Status: (see footnotes) Final (b) Interim (b) all columns
Revenues:
Agreement- Federal $ 7,500 2,500 10,000
Agreement - State - -
Carry -in prior year - -
Other direct federal awards .
Program fees 21,272 15,832 37,104
USDA - - -
Medicaid fees -
Municipal revenue - - -
Restricted contributions - - -
In-kind - - -
Local share - - -
Total revenues 128,772 18,332 47,104
Expenditures:
Personnel 35,637 31,114 66,751
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 4,138 3,269 7,407
Total expenditures 39,775 34,383 74,158
Net activities (11,003) (16,051) (27,054)
Beginning balance (1,864) (1,864)
Ending balance S (12,867) (16,051) (28,918)
Footnotes: See auditor's report on schedule of agreement operations.
(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, 2002
Department: MDOT
Bureau/Agency/Pr6gram: MDOT
"The Bus"
Agreement Number: ME -90-X-130
ME -18-X-027
ME -18-X-028
ME -18-X-030
Agreement Total:
Agreement Term:
Basis of Settlement
MDOT
MDOT
"Waterfront"
Pin 007892.00
cost cost
Status: (see footnotes) Final (a) Interim (b)
Operating Capital
Revenue:
Fares
$ 297,188 -
Advertising
39,315 -
Other
146 -
Local subsidy
247,792 -
State agreement
48,287 193,816
Federal agreement:
83,420 -
ME -90-X-130
277,414 -
ME -18-X-027
1,712
ME -18-X-028
235 -
ME -18-X-030
793 -
Total revenues
912,882 193,816
Expenses:
Personnel
567,546 -
Fringe benefits
90,103 -
Services
23,247 -
Fuel and lubricants
83,420 -
Tires and tubes
14,760 -
Other materials
63,745 -
Utilities
7,766
Insurance
6,728 -
Miscellaneous
23,619 -
Other
31,416 -
Capital outlay
532 19,393
Total expenses
912,882 19,393
Net activities $ - 174,423
Beginning balance - (186,279)
Ending balance - (11,856)
See auditor's report on schedule of agreement operations.
(a) Major programs for auditing purposes.
(b) Non -major program for auditing purposes.
. .6
%ersteen
Duellette
Certified Public Accountants and Business Consultants
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR DEPARTMENT PROGRAM AND ON 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
Compliance
We have audited the compliance of 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, 2002. The City of Bangor's major Department
programs are identified in the accompanying Schedule 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 of compliance 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, 2002.
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.
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR DEPARTMENT PROGRAM AND ON INTERNAL
CONTROL OVER COMPLIANCE WITH MAJOR DEPARTMENT PROGRAMS IN
ACCORDANCE WITH THE MAINE UNIFORM ACCOUNTING AND AUDITING
PRACTICES FOR COMMUNITY AGENCIES, CONTINUED
Our consideration of the internal control over financial reporting would not necessarily disclose all
matters in the internal control over financial reporting that might be material weaknesses. A material
weakness is a condition in which the design or operation of one or more of the internal control
components does not reduce to a relatively low level the risk that noncompliance with applicable
requirements of laws, regulations, contracts, and grants that would be material in relation to a major
Department program being audited may occur and not be detected within a timely period by employees in
the normal course of performing their assigned functions. 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 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.
October 10, 2002 .
South Portland, Maine
E:3
COMPILED
AGREEMENT
SETTLEMENT
FORMS
Ke_rstan
�Lt eltette. Certified Public Accountants and 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, 2002 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 Coinmunity Agencies.
Our compilation was limited to presenting in the form prescribed by the State Departments of Human
Services and Transportation under Maine Uniform Accounting and Auditing Practices for Community
Agencies information that is the representation of -the'management of the City of Bangor..We have not
audited or reviewed the agreement settlement forms referred to above and, accordingly, do not express an
opinion or any other form of assurance on them.
The agreement settlement forms are presented in accordance with the requirements of the Departments
and MAAP, which differ from accounting principles generally accepted in the United States of America. .
Accordingly, the agreement settlement_ forms are not designed :for those who are not informed about.such
differences. .
vq�
October 10, 2002
South Portland, Maine .
9 .
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2002
Funding Department
DHS
Agreement Number:
WIC 02-01 Admin
Agreement Period:
October 1, 2000 to September 30, 2001
Agreement Amount:
$ 399,900
PART I .
Agreement Totals
1.
Prior year stub period
2.
Current year stub period
3.
Adjustments
4.
Per Financial Statements - SAOs'
Agreement Adjustments
5.
Include agreement balance
6.
7.
8.
9.
10.
11.
12.
13.
Total adjustments
14..
Totals available for cost sharing
PART II Agreement Cost Sharing
Funding Source
15. WIC 02-01 Admin
16.
17.
18. Totals
Revenije
Expense Balance
$ 273,105
273,105 -
122,167
122,167 -
395,272
395,272 -
4,628 - 4,628
• 4,628 - 4,628
$ 399,900 395,272 4,628
Available Allocated
Budget Actual Revenue Expense Balance
100.00% 100.00% 399,900. 395,272 .4,628
100.00% 100.00% $ 399,900 395,272 4,628
See accountants' compilation report.
10
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number:
Agreement Period:
Agreement Amount:
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2002
DHS
WIC 02-01 Food
October 1, 2000 to September 30, 2001
N/A
PART I I Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
5.
6.
7.
8.
9.
10. '
11.
12.
13. Total adjustments
14. Totals available for cost sharing
PART II Agreement Cost Sharing
Funding Source
15. WIC 02-01 Food
16.
17.
18. Totals
Revenue e e Balance
$ 983,553 .983,553 -
414,681 414,681 -
1,398,234 1,398,234 -
1,398,234 1,398,234 -
Available
Ali gel Actual Revenue
100.00% 100.00% 1,398,234
Allocated
Expense balance
1,398,234 -
100.00% 100.00% $ 1,398,234 1,398,234 -
See accountants' compilation report.
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2002
Funding Department
DHS
Agreement Number:
02-28
Agreement Period:
July 1, 2001 to June 30, 2002
Agreement Amount:
$ 16,000
PART I Agreement Totals
.1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
5.
Medicaid
6.
Legislative intent
7.
8.
9.
10.
11.
12.
13.
Total adjustments
14.
Totals available for cost sharing
Revenue Expense Balance
196,378 196,378 -
196,378 196,378 -
(126,630) (126,630) -
(53,748) (53,748) -
(180,378) (180,378) -
16,000 16,000 -
PART II Agreement Cost Sharing
Available Allocated
Funding Source . Budget Actual RevenueExpense Balance
15. Agreement BH 02-28- 100.00% 100.00% 16,000 16,000 -
16. - - -
17.
18. Totals d 100.00% 100.00% $ 16,000 16,000 -
See accountants' compilation report.
12
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2002
Funding Department
DHS
Agreement Number:
BH 01-231
Agreement Period:
January 1', 2001 to December 31, 2001
Agreement Amount:
73,676
PART I ®ereement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
Agreement Adjustments
Medicaid
Total adjustments
Totals available for cost sharing
Revenue
Expense Balance
$ 90,953
90,953 -
96,360
96,360 -
Available Allocated
187,313
187,313 -
(19,216) (19,216) -
(19,216) (19,216) -
168,097 168,097 -
PART II Agreement Cost Sharing
Available Allocated
Funding Source
Budget
Actual
Revenue EUense Balance
15. Agreement BH 01-231
43.83%
43.83%
73,676 73,676 -
16. All Other
56.17%
56.17%
94,421 94,421 -
17.
- - -
18. Totals
100.00%
100.00%
$ 168,097 168,097 -
See accountants' compilation report.
13
Agreement Settlement Form (ASF)
Actual
Community Agency:' City of Bangor, Maine
Fiscal Year End: June 30, 2002
Funding Department OSA
Agreement Number: N/A
Agreement Period: July 1, 2001 to June 30, 2002
Agreement Amount: 27,162
PART I Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. - Per Financial Statements - SAOs'
Agreement Adiustment
5. 'Carry forward
Revenue Expense Balance
27,162 15,233 11,929
27,162 15,233 11,929
4,983 1 - 4,983
'6.
7.
8.
9.
10.
12.
13. Total adjustments 4,983 - -4,983
14. Totals available for cost sharing 32,145 15,233 16,912
PART II I Agreement Cost Sharing
Available Allocated
Funding Source Budize Actual Revenue Expense Balance
15. Agreement 100.00% 100.00% 32,.145 15,233 16,912
16. - - -
17: - - -
18. Totals 100.00% 100.00% $ 32,145 15,233 16,912
See accountants' compilation report.
14
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2002
Funding Department
DHS
Agreement Number:
BH 01-31
Agreement Period:
January 1, 2001 to December 31, 2001
Agreement Amount:
$ 96,314
PART I ®Qreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
5. Medicaid
6.
7.
8.
9.
10.
11.
12.
13. Total. adjustments
14. Totals available for cost sharing
PART II ®Qreement Cost Sharing
Funding Source
15.
16.
17.
18.
BH 01-31
All Other
Budget
Actual
75.75%
75.75%
24.25%
24.25%
Revenue Expense ace
$ 64,050 71,837 (7,787)
65,345 59,353 5,992
129,395 131,190 (1,795)
(2,245) (2,245) -
(2,245) (2,245) -
127,150 128,945 (1,795)
Available
Allocated
Revenue
se Balance
96,314
97,674 (1,360)
30,836
31,271 (435)
Totals 100.00% 100.00% $ 127,150 128,945 (1,795)
See accountants' 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, 2002
DHS
BH 01-38
January 1, 2001 to December 31, 2001
$ 10,646
PART I Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
5.
6.
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
Revenue
Expense
Balance
$ 5,323
4,562
761
5,323
9,143
(3,820)
10,646
13,705
(3,059)
10,646 13,705 (3,059)
PART II I Agreement Cost Sharing
Available Allocated
Funding Source Budp-e Actual Revenue Expenseace
15. BH 01-38 100.00% 100.00% 10,646 13,705 (3,059)
16. - - -
17: - - -
18. Totals 100.00% 100.00% $ 10,646 13,705 (3,059)
See accountants' compilation report.
-16
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number
Agreement Period:
Agreement Amount:
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2002
DHS
BH 01-228
January 1, 2001 to December 31, 2001
$ 10,000
PART I Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
Agreement Adjustments
5.
6.
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
PART II Agreement Cost Sharing
Funding Source
15. BH 01-228
16. All Other
17.
18. Totals
Revenue
ExpenseBalance
(12,867)
$ 33,060
34,924
(1,864)
28,772
39,775
(11,003)
61,832 74,699 (12,867)
61,832
74,699
(12,867)
Available
Allocated
Bud2e ctual Revenue
Expense
Balance
15.00% 15.00% 10,000
11,205
(1,205)
85.00% 85.00% 51,832
63,494
(11,662)
100.00% 100.00% $ 61,832 74,699(12,867)
See accountants' compilation report.
17
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2002
Funding Department
Department of Transportation
Agreement Number:
ME -90-X130, Operating
Agreement Period:
July 1, 2001 to June 30, 2002
Agreement Amount:
Federal 277,414 ME -90 -X130 -
464,466
State 48,287 ME -90-X130
Gross Expenditures
Less:
Ineligible Expenditures
Fares
Net Expenditures
Amount Paid
Maximum Amount
Over (Under) Maximum
State Share
Maximum %
Amount Paid
Maximum Amount
Over (Under) Maximum
Summary:
Federal Over Paid
State Over Paid _
Total Over Paid $
Operating
Maintenance
Total
$ 787,554
122,588
910,142
25,900
-
25,900
297,188
-
297,188
464,466
122,588
587,054
50%
80%
177,414
100,000
277,414
177,414
100,000
277,414
10% 0%
48,287 - 48,287
48,287 - 48,287
See accountants' compilation report.
18
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2002
Funding Department
Department of Transportation
Agreement Number:
ME -18-X-027, RTAP
Agreement Period:
July 1•, 2001 to June 30, 2002
Agreement Amount:
$ 3,350
Total Expenditures $ 1,712 .
Revenue:
Federal 1,712
Local -
Total Revenues 11712
Surplus (Deficit) -
Federal Share
Amount Paid 1,712
Maximum Amount 1,712
Over (Under) Maximum $ -
See accountants' compilation report.
19
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, 2002 -
Department of Transportation
ME -18-X-028, RTAP
July 1, 2001 to June 30, 2002
$ 1,500
Amount Paid
Maximum Amount
Over (Under) Maximum
20
$ 235
235
235
235
235
See accountants' compilation report.
Revenue:
Federal
Local
Total Revenues
Surplus (Deficit)
Federal Share
Amount Paid
Maximum Amount
Over (Under) Maximum
21
793
793
793
793
See accountants' compilation report.
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2002
Funding Department
Department of Transportation
Agreement Number:
ME -18-X-030, RTAP
Agreement Period:
July 1, 2001 to June 30, 2002
Agreement Amount:
$ 2,100
Total Expenditures
$ 793
Revenue:
Federal
Local
Total Revenues
Surplus (Deficit)
Federal Share
Amount Paid
Maximum Amount
Over (Under) Maximum
21
793
793
793
793
See accountants' 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