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2003' CITY OF BANGOR, MAINE ' Required Schedules Under the Maine Uniform Accounting and Auditing Practices for Community Agencies ' June 30, 2003 ' CERTIFIED PUBLIC ACCOUNTANTS I I AND BUSINESS CONSULTANTS I 1 I 1 1 `K-ersteen Ow,llette-�� CITY OF BANGOR, MAINE Required Schedules Under the Maine Uniform Accounting and Auditing Practices for Community Agencies June 30, 2003 Table of Contents Page(s) Independent Auditor's Report on Schedule of Agreement Operations 1 Schedule of Agreement Operations 2-6 .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 7-8 Compiled Agreement Settlement Forms: Independent Accountant's Report 9 Agreement Settlement Forms 10-26 1GerSteevc oiil eltette Certified Public Accountants and 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, 2003. 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 Audiiing 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, 2003, 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 29, 2003 South Portland, Maine CITY OF BANGOR, MAINE Schedule of Agreement Operations For the fiscal year ended June 30, 2003 Department: DHS DHS DHS DHS DHS DHS Bureau/Agency/Program: WIC WIC WIC WIC WIC WIC Agreement Number: WIC 04-02 WIC 04-02 WIC 02-03 WIC 02-03 WIC 02-02 WIC 02-02 Agreement Total: 891,972 1,903,267 1 198,796 756,317 399,898 1,586,686 - Admin Food Admin Food Admin Food Agreement Term: 4/1/2003 4/1/2003 10/1/2002 10/1/2002 10/1/2001 10/1/2001 to to, to to . to to - 6,964 9/30/2004 9/30/2004 3/31/2003 3/31/2003 9/30/2002 9/30/2002 Basis of Settlement: Status: (see footnotes) cost cost cost cost cost cost (Memo Only) Total of Interim (a) Interim (a) Final (a) Final (a) Final (a) Final (a) all columns Revenues: 705,785 123,834 Agreement - Federal $ 88,934 $ 303,955 $ 198,541 $ 705,785 S 123,834 $ 518,128 $ 1,939,177 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 88,934 303,955 198,541. 705,785 123,834 518,128 1,939,177 Expenditures: Personnel 69,501 - 154,471 84,469 - 308,441 Contract services/direct benefits - - - - Travel - local - - - - - - Travel - out of state - - - - - Supplies - - - - Equipment maintenance - - Equipment purchase - 5,570 .1,394 - 6,964 Professional services. - - - Interest - - Other - insurance - - Occupancy - - - Telephone - - - Allowable expenses (units) - - - - S Indirect costs - - - - - - In-kind expenses - - - All other 19,433 303,955 38,500 705,785 37,971 518,128 1,623,772 Total expenditures 88,934 303,955 198,541 705,785 123,834 518,128 1.939,177 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, 2003 . Department: DHS DHS OSA DHS Bureau/Agency/Program: BH . BH Drug Free BH Agreement Number. 03-99 02-64 N/A 99-114 Agreement Total: 15,354 107,538 44,623 14,428 Dental Clinic Public Health Drug Free School Nursing Schools Dental Agreement Term: 7/1/2002 1/1/2002 7/1/2002 7/1/1998 - to to to to Carry -in prior year 6/30/2003 6/30/2003 6/30/2003 6/30/2003 Basis of Settlement: cost cost cost cost (Memo Only) Total of Status: (see footnotes) Final (b) 'Final (b) Final (b) Final (b) all columns Revenues: Agreement - Federal $ 15,354 $ - $ 44,623 $ - $ 59,977 Agreement - State - 76,840 - 2,897 79,737 Carry -in prior year - Other direct federal awards - - - Program fees 2,388 - - - 2,388 USDA - - - Medicaid fees 151,437 19,468 170,905 Municipal revenue - Restricted contributions - - - - In-kind Local share 25.046 100.069 - - 125,115 Total revenues 194,225 196,377 44,623 2,897 438,122 Expenditures: Personnel 148,125 168,628 28,496 345,249 Contract services/direct benefits - - - - Travel - local 543 2,586 3,129 Travel - out of state - - Supplies 15,276 1,676 - 16,952 Equipment rental. - 2,580, - 2,580 Equipment purchase - - Professional services Interest - - - Other -insurance 2,998 1,049 - 4,047 Occupancy 2,497 1,068 - 3,565 Telephone 874 _532 1,406 Allowable expenses (units) - - Indirect costs 17,666 17,695 - 35,361 In-kind expenses - - - All other 6.246 - 563 7,902 3.043 17,754 Total expenditures 194,225 196.377 36.398 3,043 430,043 Net activities - 8,225 (146) 8,079 Transfers (23,802) BeEzinnin, balance 16,912 425 17,337 Ending balance $ $ $ 1,335 $ 279 $ 1,614 Footnotes: See auditor's report on schedule of agreement operations. (a) Major program for auditing purposes. (b) Non -major program for auditing purposes. 3 CITY OF BANGOR, MAINE Schedule of Agreement Operations, Continued For the fiscal year ended June 30, 2003 Department: DHS -DHS DHS DHS Bureau/Agency/Program: BH BH BH BH Agreement Number: 02-86 03-184 02-86 02-86 Agreement Total: 96,314 98,270 10,646 10,646 $ 40,945 $ 5,323 $ 4,436 STD/HIV STD/HIV HIV Prev/Educ HIV Prev/Educ Agreement Term: 1/1/2002 1/l/2003 1/1/2002 1%1/2003 Other direct federal awards to to to to 18,687 12/31/2002 12/31/2003 12/31/2002 12/3 1 /2003 Basis of Settlement: cost cost cost cost (Memo Only) 4,436 131,366 Total of Status: (see footnotes) Final (b) Interim (b) Final (b) Interim (b) all columns Revenues: Personnel Agreement - Federal $ 43,152 $ 40,945 $ 5,323 $ 4,436 $ - 93,856 Agreement - State Contract services/drect benefits - - - Carry -in prior year - - - - Other direct federal awards 1,148 - - Program fees 18,687 15,993 - 34,680 USDA - - - Medicaid fees 1,060 1,770 - 2,830 Municipal revenue - - - - Restricted contributions - - - - - In-kind - - Local share Professional services - Total revenues 62,899 58,708 5,323 4,436 131,366 Expenditures: Personnel 47,193 42,718 5,033. 2,033 96,977 Contract services/drect benefits - - - Travel - local 1,148 1,148 Travel - out of state - Supplies 708 646 .1,354 Equipment maintenance - - - - Equipment purchase - - - Professional services - Interest - - Other - insurance - Occupancy - 4,628 4,628 Telephone 762. - 762 Allowable expenses (units) - - - Indirect costs - In-kind expenses - - All other 21,823 7,235 3,567 660 .33,285 Total expenditures 69,016 57,199 8,600 3,339 138,154 Net activities (6,117) 1,509 (3,277) 1,097 (6,788) Beginning balance 7,495 - 3,448 7,495 Ending balance $ 1,378 $ 1„509 $ 171 $ 1,097 $ 707 Footnotes: See auditor's report on schedule of agreement operations. (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, 2003 Department: DHS DHS Bureau/Agency/Program: BH BH Agreement Number: 02-133 03-302 Agreement Total: 10,000 10,000 Revenues: Nursing Nursing Agreement Term: 1/1/2002 1/1/2003 Agreement - State to to Carry -in prior year 12/31/2002 1 12131/2003 Basis of Settlement: cost cost (Memo Only) 50,352 Total of Status: (see footnotes) Final (b) Interim (b) all columns Personnel 36,084 Revenues: 70,204 Contract services/direct benefits Agreement - Federal $ 7,500 $ - $ 7,500 Agreement - State - - - Carry -in prior year - - Other direct federal awards - Program fees 21,719 21,133 42,852 USDA - - Medicaid fees - - Municipal revenue - Restricted contributions - In-kind - Local share - - - Total revenues 29,219 21,133 50,352 Expenditures: Personnel 36,084 34,120 70,204 Contract services/direct benefits - - Travel - local - 190 190 Travel - out of state - - Supplies 2,228 1,587 3,815 Equipment maintenance - - Equipment purchase - Professional services - - Interest - - Other - insurance - Occupancy 373 480 853 Telephone 561 801 1,362 Allowable expenses (units) - -. Indirect costs - In-kind expenses All other 95 405 500 Total expenditures 39,341 37,583 76,924 Net activities (10,122) (16,450) (26,572) Beginning balance (16,051) - (16,051) Ending balance $ (26,173) $ (16,450) $ (42,623) 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 For the fiscal year ended June 30, 2003 Department: MDOT MDOT MDOT MDOT MDOT MDOT MDOT MDOT Bureau/Agency/Program: MDOT MDOT MDOT MDOT MDOT MDOT MDOT MDOT Agreement Number. ME -90-X135 Pin 10391 ME -18-X033 ME -37-X003 ME -03-0034 ME -90-X-105' ME -90-X-113 * ME -90-X-119 * Agreement Total: 374,898 1 43,930 7,750 93,250 632,853 214,011 213.840 225.529 Telephone The Bbs The Bus The Bus The Bus The Bus The Bus The Bus The Bus Agreement Tenn: 7/1/2002 7/1/2002 7/1/2001 7/1/2002 9/19/2002 7/1/1998 7/1/1999 7/1/2000 to to to to to to to to 6/30/2065 6/30/2004 6/30/2003 6130/2004 1 9/30/2014 9/30/2003 9/30/2003 6/30/2003 Basis of Settlement: cost cost cost cost cost cost cost cost (Memo Only) Travel -local 1,214 1.214 Travel - out of state Supplies . 9.891 Total of Status: (see footnotes) Interim (a) Final (a) Final (a) Interim (a) Final (a) Final (a) Final (a) Final (a) all columns Interest - Other -insurance 10;735 10,735 Occupancy 2,255 Revenues: Telephone 1,623 1,623 Allowable expenses (units) - Indirect costs 22,250 Agreement - Federal $ 368,498 $ - $ 7,725 -$ 77,375 $ 537,200 $ .191,131 • '$ 190,080 $ 201,594 $ 1,573,603 Agreement - State 43,930 - 95,653 22,880 23,760 23,935 210,158 Carry -in prior year Program fees 260,706 116,680 377,386 Medicaid fees - Restricted contributions Local share 278.690 77.375 95.653 26,172 23.475 25.479 526.844 Total revenues _ 629.204 439.300 7,725 154,750 728,506 240.183 237.315 251.008 2.687.991 Expenditures: Personnel 235,641 439,300 674,941 Contract services/direct ben. Travel -local 1,214 1.214 Travel - out of state Supplies . 9.891 9.891 Equipment maintenance 197.500 197,500 Equipment purchase 3.731 154,750 728.506 240,183 237,315 251,008 1,615,493 Professional services 11.274 11.274 Interest - Other -insurance 10;735 10,735 Occupancy 2,255 2.255 , Telephone 1,623 1,623 Allowable expenses (units) - Indirect costs 22,250 22,250 In-kind expenses - All other 133.090 7.725 140.815 Total expenditures 629.204 439.300 7.725 154.750 728.506 240.183• 237.315 251.008 2.687.991 Net activities Beginning balance Ending balance $ . $ . $ . $ . S . $ • $ - $ $ Footnotes: (a) Major program for auditing purposes. (b) Non -major program for auditing purposes. * Grant amount represents balance not previously reported on an individual agreement settlement form. 6 See auditors report'on schedule of agreement operations. %arstaan 014 ellette 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 Uniforin 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, 2003. 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, 2003. 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 reportis 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 29, 2003 South Portland, Maine El COMPILED AGREEMENT SETTLEMENT FORMS RLI n On —� `TGersteem �- Ouellette Independent Accountant's Report To the City Council City of Bangor Certified Public Accountants and Business Consultants We have compiled the accompanying agreement settlement forms for the City of Bangor, as of and for the year ended June 30, 2003 in accordance with standards for accounting and review services established by the American Institute of Certified Public Accountants and the Maine Uniforin Accounting and Auditing Practices for Community Agencies. Our compilation was limited to presenting in the form prescribed by the State Departments of Human Services and Transportation under Maine Un form 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 fonns 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. October 29, 2003 South Portland, Maine 0 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 2003 Funding Department DHS Agreement Number: WIC 02-03 Admin Agreement Period: October 1, 2002 to March 31, 2003 Agreement Amount: $ 198,796 PART I Agreement Totals Revenue Expense Balance 1. Prior year stub period $ - $ - $ - 2. Current year stub period 198,541 1.98,541 - 3. Adjustments - - 4. Per Financial Statements - SAOs' 198,541 198,541 - Agreement Adiustments 5. 6. 7. 8. 9. 10. 11. 12. 13. Total adjustments 14. Totals available for cost sharing PART II Agreement Cost Sharina Funding Source 15. WIC 02-03 Admin 16. 17. 18. Totals $ 198,541 $ 198,541 $ - Available Allocated Budget Actual Revenue Expense Balance 1,00.00% 100.00% 198,541 198,541 - 100.00% 100.00% $ 198,541 $ 1.98,541 $ - See accountants' compilation report. 10 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 2003 Funding Department DHS Agreement Number: WIC 02-03 Food' Agreement Period: October 1, 2002 to March 31, 2003 Agreement Amount: $ 756,317 PART 1 Agreement Totals Revenue Expense Balance 1. Prior year stub period $ - $ - $ - 2. Current year stub period 705,785 705,785 - 3. Adjustments - - - 4. Per Financial Statements - SAOs' 705,785 705,785 - Agreement Adiustments 5. 6. . 7 8. 9 10: ]1. 12. 1.3. Total adjustments - - - 14. Totals available for cost sharing $ 705,785 $ 705,785 $ - PART II Agreement Cost Sharing Available 'Allocated Funding Source Budget Actual Revenue Expense Balance 1.5. WIC 02-03 Food 100.00% 100.00% 705,785 705,785 - 16. - - - 17. - - 18. Totals 100.00% 1.00.00% $ 705,785 $ 705,785 $ - See accountants' compilation report. 11 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 2003 Funding Department DHS Agreement Number: WIC 02-02 Admin Agreement Period: October 1, 2001 to September 30, 2002 Agreement Amount: $ 399,898 PART I Agreement Totals Revenue Expense Balance 1. Prior year stub period $ 272,365 $ 272,365 $ - 2. Current year stub period 123,834 123,834 - 3. Adjustments - - - 4. Per Financial Statements - SAOs' 396,199 396,199 - Agreement Adjustments 5. 6. 7 8. 9. 10. 11. 12. 13. Total adjustments - - - 14. -Totals available for cost sharing $ 396,199 $ 396,199 $ - PART II Agreement Cost Sharing Available Allocated Funding Source Budget Actual Revenue Expense Balance 15. WIC 02-02 Admin 100.00% 100.00% 396,199 396,1.99 - 16: - - - 17. - - - 18. Totals 100.00% 100.00% $ 396,199 $ 396,199 $ - See accountants' compilation report. 12 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 2003 Funding Department DHS Agreement Number: WIC 02-02 Food Agreement Period: October 1, 2001 to September 30, 2002 Agreement Amount: $ 1,586,686 PART I Agreement Totals Revenue Expense Balance 1. Prior year•stub period $ 895,947 $ 895,947 $ - 2. Current year stub period 518,128 51.81128 - 3. Adjustments - - 4. Per Financial Statements - SAOs' 1,414,075 1,414,075 Agreement Adjustments 5. 6. 7. 8. 9. 10. 11. . 12. 1.3. Total adjustments 14. Totals available for cost sharing PART II Agreement Cost Sharing Funding Source 15. WIC 02-02 Food 16. 17. 18. Totals $ 1,414,075 $ 1,414,075 $ - Available Allocated Budget Actual Revenue Expense Balance 1.00.00% 100.00% 1,414,075 1,414,075 - 100.00% 100.00% $ 1,4'14,075 $ 1,4141075 $ - See accountants' compilation report. 13 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 2003 Funding Department DHS Agreement Number : 03-99 Agreement Period: July 1, 2002 to June 30, 2003 Agreement Amount: $ 15,354 PART I A_reement Totals 1. Prior year stub period 2. Current year stub period 3. Adjustments 4.• Per Financial Statements - SAOs' Agreement Adiustments 5. Medicaid 6. Legislative intent 7 8. 9. 10. 11. 12.. 13. Total adjustments 14. Totals available for cost sharing PART 11 Agreement Cost Sharing Funding Source 1.5.. Agreement BH 03-99 1.6. 17. 1.8. Totals . Revenue Expense Balance 1.94,225 194,225 - 194,225 194,225 - (151,437) (151,437) (27,434) (27,434) - (1781871) (1789871) - $ 15,354 $ 15,354 $ - Available Allocated Budget Actual Revenue Expense Balance 1.00.00% 1.00.00% 15,354 15,354 - 100.00% 100.00% $ 1.5,354 $ 1.5,354 $ - See accountants' compilation report. 14 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30; 2003 Funding Department DHS Agreement Number: BH 02-64 Agreement Period: January 1, 2002 to June 30, 2003 Agreement Amount: $ 107,538 PART I Agreement Totals Prior year stub period 2. Current year stub period 3. Adjustments 4. Per Financial Statements - SAOs' Agreement Adjustments 5. Medicaid 6. 7. . 8. 9. 10. 11. 12. 13. Total adjustments 14. Totals available for cost sharing Revenue Exnense Balance $ 101,403 $ 101,403 $ - 196,377 196,377 - 297,780 297,780 - (31,713) (31,713) - (31,7 13) (31.,713) - $ 266,067 $ 266,067 $ PART II Agreement Cost Sharing Available Allocated Funding Source Budget Actual Revenue Expense Balance 15. Agreement BH 02-64 40.42% 40.42% 1.07,538 107,538 - 16. All Other 59.58% 59.58% 158,529 158,529 - 1.7. - - - 18. Totals 100.00% 100.00% $ 266,067 $ ' 266,067 $ - See accountants' compilation report. 15 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 2003 Funding Department OSA Agreement Number: N/A Agreement Period: July 1, 2002 to June 30, 2003 Agreement Amount:. $ 44,623 PART I Agreement Totals Revenue Expense Balance 1. Prior year stub period $ - $ - $ - 2. Current year stub period 44,623 36,398 8,225 3. Adjustments - - - 4. Per Financial Statements - SAOs' 44,623 36,398 8,225 AaTeement Adiustments 5. Transfer to Title V - 1,491 (1,491) 6: Transfer to Title V - 22,311 (22,311) 7. Carryforward 16,912 - 16,912 8. 9. 10. 11. ' 12. 13. Total adjustments 16,912 23,802 (6,890) 14. Totals available for cost sharing $ 61,535 $ 60,200 $ 1,335 PART II A�—,Teement Cost Sharing Available Allocated Funding Source Budget Actual Revenue Expense Balance 15. 'Agreement 100.00% 100.00% 61,535 60,200 1,335 16. - - _ 17. 1.8. Totals 100.00% 100.00% $ 61.,535 , $ 60,200 $ 1,335 See accountants' compilation report. 16. Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 2003 Funding Department DHS Agreement Number: BH 99-114 Agreement Period: July 1, 1998 to June 30, 2003 Agreement -Amount: $ 14,428 FP -AR -T-1 Agreement Totals 1. Prior year stub period 2.. Current year stub period. 3. Adjustments 4. Per Financial Statements - SAOs' Agreement Adjustments Revenue Expense Balance $ 1.1,531 $ 11,1.06 $ 425 2,897 3,043 (146) 14,428 1.4,149 279 5. 6. 7. 8. 9. 10. 11. 1.2. 13. Total adjustments - - - 1.4. Totals available for cost sharing $ 14,428 $ 1.4,149 $ 279 PART II Agreement Cost Sharing Available Allocated Funding Source Budget Actual Revenue Expense Balance 15. Agreement BH 99-114 100.00% 100.00% 14,428 14,149 279 16. - - - 17. - - - 1.8. Totals 100.00% 1.00.00% $ 14,428 $ 1.4,1.49 $ 279 _ See accountants' compilation report. 17 Agreement Settlement Form (ASF) Actual Community Agency- City of Bangor, Maine Allocated Funding Source Budget Actual Revenue Expense Balance Fiscal Year End: June 30, 2003 95,288. 1,026 16. All Other 22.98% 25.57% 33,088 32,736 352 Funding Department DHS - - Agreement Number: BH 02-86 Agreement Period: January 1, 2002 to December 31, 2002 Agreement Amount: $ 96,314 " PART I Agreement Totals Revenue Expense Balance 1. Prior year stub period $ 68,733 $ " 61,238 " $ 7,495 2. Current year stub period 62,899 69,016 (6,117) 3. Adjustments - - - 4. Per Financial Statements - SAOs' 131,632 130,254 1,378 Agreement Adjustments 5. Medicaid (2,230) (2,230) - 6. 7. 8. 9. s 10. 11. 12. 13. Total adjustments (2,230) (2,230) - 14. Totals available for cost sharing $ 129,402 $ 128,024 $ 1,378 PART II Agreement Cost Sharing Available. Allocated Funding Source Budget Actual Revenue Expense Balance 15. BH 02-86 77.02% 74.43% 96,314 95,288. 1,026 16. All Other 22.98% 25.57% 33,088 32,736 352 17. - - 18. Totals 100.00% 1.00.00% $ 1.29,402 $ 1.28,024 $ 1,378 See accountants' compilation report. W-1 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 2003 Funding Department DHS Agreement Number: BH 02-96 Agreement Period: January 1, 2002 to December 31, 2002 Agreement Amount: $ 10,646 ' PART I Agreement Totals Revenue Exnense Balance L. Prior year stub period $ 5,323 $ 1,875 $ 3,448 2. Current year stub period 5,323 8,600 (3,277) 3. Adjustments - - - 4. Per Financial Statements - SAOs' 10,646 10,475 171 Agreement Adiustments 5. 6. 7 8. 9. 10.' J 11. 12. 13. Total adjustments - - - 14. Totals available for cost sharing $ 10,646 $ 10,475 $ 171 PART II A= eement Cost.Sharing. Available Allocated Funding Source Budget Actual Revenue Expense Balance 1,5. BH 02-86 100.00% 1.00.00% 10,646 1.0,475 171 1.6. - - 17. 18. Totals 100.00% 1.00.00% $ 10,646 $ 10,475 $ 171 See accountants' compilation report. 19 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 2003 Funding Department DHS Agreement Number: BH 02-133 Agreement Period: January 1, 2002 to December 31, 2002 Agreement Amount: $ 10,000 PART I Agreement Totals 1. Prior year stub period 2. Current year stub period 3. Adjustments 4. Per Financial Statements - SAOs' Agreement Adiustments 5. 6. 7. 8. 9. 10. 1.1. 12.- 1.3. Total adjustments 14. Totals available for cost sharing PART II Agreement Cost Sharing Funding Source 15. BH 02-133 16. All Other 17. Revenue Expense Balance Allocated $ 18,332 $ 34,383 $. (1.6,051) 29,219 39,341 (10,122) 47,551 73,724 (26,173) $ 47,551 $ 73,724 $ (26,173) 18. Totals 100.00% 100.00% $ 47,551 $ 73,724 $ (26,173) See accountants' compilation report. 20 Available Allocated Budget Actual Revenue Expense Balance 15.00% 21.03% 1.0,000 15,504 (5,504) 85.00% 78.97% 37,551 58,220 (20,669) 18. Totals 100.00% 100.00% $ 47,551 $ 73,724 $ (26,173) See accountants' compilation report. 20 Agreement Settlement Form (ASF) Actual - Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 2003 Funding Department Department of Transportation Agreement Number: Pin 10391 Agreement Period: July 1, 2002 to June 30, 2004 Agreement Amount: State $ 43,930 Pin 10391.00 Operating Admin Capital Total Gross Expenditures $ 439,300 $ - $ - $ 439,300 Less: Ineligible Expenditures - - - Operating Revenue 395,370 - - 395,370 Net Expenditures 43,930 - - 43,930 Federal Share 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 0% 0% 0% 10% 0% 0% 43,930 - - 43,930 43,930 - - 43,930 21 See accountants' compilation report. 22: Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 2003 Funding Department Department of Transportation Agreement Number : ME-] 8-X-033, RTAP Agreement Period: July 1, 2001 to June 30, 2003 Agreement Amount: $ 7,750 Total Expenditures $ 7,725 Revenue: Federal 7,725 Local - Total Revenues 7,725 Surplus (Deficit) - Federal Share Amount Paid 7,725 Maximum Amount 7,725 Over (Under) Maximum $ - See accountants' compilation report. 22: Agreement Settlement. Form (ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 2003 Funding Department Department of Transportation Agreement Number: ME -03-0034 Agreement Period: September 19, 2002 to September 30, 2014 Agreement Amount: Federal. $ 537,200 State $ 95,653. Gross Expenditures Less: Net Deficit Federal Share Maximum % 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 Capital Total 728,506 $ - 728,506 - 50% 80% 74%. - - 537,200 - - - 537,200 - 10% 0% 13% - 95,653 - 95,653 - 23 See accountants' compilation report. Agreement Settlement Form (ASF) Actual Community Agency: Fiscal Year End: Funding Department Agreement Number: Agreement Period: Agreement Amount: City of Bangor, Maine June 30, 2003 Department of Transportation ME -90-X1.05 July 1, 1998 to September 30, 2003 Federal $ 191,1.31 State $ 22,880 Pin 8229.43 Operating Maintenance Capital Total Gross Expenditures $ - $ - $ 240,183 $ - Less: Net Deficit - - 240,183 - Federal Share Maximum % 50% 80% . 80% Amount Paid - - 191,131 - Maximum Amount - - 191,131 - . Over (Under) Maximum - - - - State Share Maximum % 10% .0% 10% Amount Paid - - 22,880 - Maximum Amount - - 22,880 - Over (Under) Maximum - - - - Summary: Federal Over Paid - - - - State Over Paid - - - - Total Over Paid - - - - See accountants' compilation report. 24 Agreement Settlement Form (ASF) Actual Community Agency: City of Bangor; Maine Fiscal Year End: June 30, 2003 Funding Department Department of Transportation Agreement Number: ME -90-X 113 Agreement Period: July 1, 1999 to September 30, 2003 Agreement Amount: Federal $ 190,080 State $ 23,760 Pin 7546.43 Operating Capital Total Maintenance Gross Expenditures $ - $ - $ 237,315 $ - Less: - - - - Net Deficit - 237,315 - - Federal Share Maximum % 50% 80% 80% Amount Paid - - 190,080 - Maximum Amount - - 190,080 - Over (Under) Maximum - - - - State Share Maximum % 10% 0% 1.0% Amount Paid - - 23,760 - Maximum Amount - - 23,760 Over (Under) Maximum - - - - Summary: Federal Over Paid - - - - State Over Paid - - - - Total Over Paid - - - - See accountants' compilation report. 25 Agreement Settlement Form (.ASF) Actual Community Agency: City of Bangor, Maine Fiscal Year End: June 30, 2003 Funding Department Department of Transportation Agreement Number: ME -90-X 119 Agreement Period: July 1, 2000 to June 30, 2003 Agreement Amount: Federal $ 201,594 State $ 23,935 Operating Maintenance Capital Total Gross Expenditures $ - $ - $ 251,008 $ - Less: - - - - Net Deficit - - 251,008 - Federal Share Maximum % 50% 80% 80% Amount Paid - 201,594 Maximum Amount - - 201.,594 Over (Under) Maximum - - - - State Share Maximum % Amount Paid Maximum Amount Over (Under) Maximum Summary: Federal Over Paid State Over Paid Total Over Paid 10% 0% 10% 23,935 - 23,935 - 26 See accountants' compilation report. 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