2004Required Schedules Under the Maine Uniform
Accounting and Auditing Practices for
Community Agencies
June 30, 2004
CERTIFIED PUBLIC ACCOUNTANTS
AND BUSINESS CONSULTANTS
`i�ersteen
Oueltette,-���
CITY OF BANGOR, MAINE
Required Schedules Under the Maine Uniform Accounting and Auditing
Practices for Community. Agencies ...... ...
June 30, 2004
Table of Contents
Independent Auditor's Report on Schedule of Agreement Operations
Schedule of Agreement Operations
Page(s)
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
Schedule of Findings and Questioned Costs
Compiled Agreement Settlement Forms:
Independent Accountant's Report
lul
Agreement Settlement Forms 11-17
%arstaan
Di.4etlette
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, 2004. 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 of Health and Human Services and Maine Department of Transportation
(the Departments), 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 Departments as of
June 30, 2004, 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.
November 24, 2004
South Portland, Maine
CITY OF BANGOR, MAINE
Schedule of Agreement Operations
For the fiscal year -ended June 30, 2004.
Department:
DHS
DHS
Bureau/Agency/Program:
WIC
WIC
Agreement Number:
WIC 04-02
WIC 04-02
Agreement Total:
891,972
1,903,267
Agreement - State
Admin
Food
Agreement Term:
4/1/2003
4/1/2003
Program _fees
to
to
- - -
9/30/2004
9/30/2004
Basis of Settlement:
cost cost (Memo Only)
1,501,741 1,916,852
Total of
Status: (see footnotes)
Interim (a) Interim (a) all columns
Expenditures:
Revenues:
Personnel
Agreement - Federal
$ 415,111 $ 1,501,741 $ 1,916,852
Agreement - State
- - -
Carry -in prior year
- - -
Other direct federal awards
- - -
Program _fees
- - -
USDA
- - -
Medicaid fees
- - -
Municipal revenue
- - -
Restricted contributions
- - -
In-kind
- - -
Localshare
- - -
Total revenues
415,111
1,501,741 1,916,852
Expenditures:
Personnel
330,501
- 330,501
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
84,610
1,501,741 1,586,351
Total expenditures
415,111
1,501,741 1,916,852
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, 2004
Department:
DHS
DHS
OSA
DHS
Bureau/Agency/Program:
BH
BH
Drug Free
BH
Agreement Number:
04-57
04-74
N/A
04-117
Agreement Total:
15,354
200,220
44,364
11,038
Program fees
Dental Clinic
Public Health
Drug Free
School
-
-
Nursing
Schools
Dental
Agreement Term:
7/1/2003
7/1/2003
7/1/2003
7/1/2003
- -
to
to
to
to
In-kind
6/30/2004
1 6/30/2006
1 6/30/2004
1 6/30/2008
Basis of Settlement: cost cost cost units (Memo Only)
Total of
Status: (see footnotes) Final (b) Interim (b) Final (b) Interim (b) all columns
Revenues:
Agreement - Federal
$ 15,354 $
- $
44,364 $ - $ 59,718
Agreement - State
-
55,617
- 2,208 57,825
Carry -in prior year
-
-
- - -
Other direct federal awards
-
-
- - -
Program fees
5,501
-
- - 5,501
USDA
-
-
-. -
Medicaid fees
113,408
11,560
- - 124,968
Municipal revenue
-
-
- -
Restricted contributions
-
-
- - -
In-kind
-
-
- -
Local share
68,365
135,962
- - 204,327
Total revenues
202,628
203,139
44,364 2,208 452,339
Expenditures:
Personnel
151,987
170,468
18,970 - 341,425
Contract services/direct benefits
-
-
- - -
Travel- local
312
3,020
- - 3,332
Travel - out of state
-
-
- - -
Supplies
19,433
2,676
- - 22,109
Equipment rental
-
1,350
- - 1,350
Equipment purchase
-
-
- - -
Professional services
-
-
- - -
Interest
-
-
- - -
Other -insurance
3,139
1,049
- - 4,188
Occupancy
2,632
1,104
- - 3,736
Telephone
705
655
- - 1,360
Allowable expenses (units)
-
-
- 2,198 2,198
Indirect costs
17,623
21,548
- - 39,171
In-kind expenses
-
-
- -
All other
6,797
1,269
26,476 - 34,542
Total expenditures
.202,628
203,139
45,446 2,198 453,411
Net activities - - (1,082) 10 (1,072)
Transfers -
Beginning balance - - 1,335 - 1,335
Ending balance $ - $ - $ 253 $ 10 $ 263
Footnotes: (c)
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
(c) Authorized for carryover to 2005
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
For the fiscal year ended June 30, 2004 .
Department:
DHS
DHS
DHS
DHS
Bureau/Agency/Program:
BH
BH
BH
BH
Agreement Number:
04-208
03-184
04-208
03-184
Agreement Total:
98,270
98,270
10,646
10,646
3,518
STD/HIV
STD/HIV
HIV Prev/Educ
HIV Prev/Educ
Agreement Term:
1/1/2004
1/1/2003
1/1/2004
1/1/2003
Supplies
to
to
to
to
8,508
12/31/2004
12/31/2003
1 12/31/2004
1 12/31/2003
Basis of Settlement: cost cost cost cost (Memo Only)
Total of
Status: (see footnotes) Interim (b) Final (b) Interim (b) Final (b) all columns
Revenues:
Agreement - Federal $ 40,946 $ 57,324 $ 4,436 $ 6,210 $ 108,916
Agreement - State
Carry -in prior year - - - -
Other direct federal awards - - -
Program fees 14,882 20,596 - - 35,478
USDA - - - -
Medicaid fees 1,060 1,750 - - 2,810
Municipal revenue - - -
Restricted contributions - - -
In-kind - - - - -
Localshare - - - -
Total revenues 56,888 79,670 4,436 6,210 147,204
Expenditures:
Personnel
43,985
51,005
2,263
2,650
99,903
Contract services/drect benefits
-
-
-
-
-
Travel- local
1,530
3,518
-
-
5,048
Travel - out of state
-
-
-
-
Supplies
194
4,683
-
3,631
8,508
Equipment maintenance
-
-
-
-
-
Equipment purchase
-
-
-
-
"
Professional services
-
-
-
-
-
Interest
-
-
-
-
Other - insurance
-
-
-
-
"
Occupancy
4,628
4,628
-
-
9,256
Telephone
882
1,612
-
-
2,494
Allowable expenses (units)
-
-
-
-
-
Indirect costs
-
-
-
In-kind expenses
-
-
-
-
All other
12,608
10,547
1,208
135
24,498
Total expenditures
63,827
75,993
3,471
6,416
149,707
Net activities
(6,939)
3,677.
965
(206)
(2,503)
Beginning balance
-
1,509
-
1,097
2,606
Ending balance $
(6,939) $
5,186 $
965 $
891
103
(c)
(c)
Footnotes:
(a) Major program for auditing purposes.. . .
(b) Non -major program for auditing purposes.
(c) Balance due back to the State.
4
CITY OF BANGOR, MAINE
Schedule of Agreement Operations, Continued
For the fiscal year ended June 30, 2004 ... ....
Department:
DHS
DHS
Bureau/Agency/Program:
BH
BH
Agreement Number:
04-249
03-302
Agreement Total:
10,000
10,000
Travel - out of state
Nursing
Nursing
Agreement Term:
1/1/2004
1/1/2003
1,899
to
to
-
12/31/2004
12/31/2003
Basis of Settlement: cost cost (Memo Only)
Total of
Status: (see footnotes) Interim (b) Final (b) all columns
Revenues:
Agreement - Federal
Agreement - State
Carry -in prior year
Other direct federal awards
Program fees
USDA
Medicaid fees
Municipal revenue
Restricted contributions
In-kind
Localshare
Expenditures:
$ 5,000 $ 10,000 $ 15,000
32,777 22,854 55,631
Total revenues 37,777 321854 701631
Personnel
33,668
41,851
75,519
Contract services/drect benefits
-
-
-
Travel- local
320
-
320
Travel - out of state
-
-
-
Supplies
1,545
1,899
3,444
Equipment maintenance
-
-
'
Equipment purchase
-
-
'
Professional services
-
-
'
Interest
-
-
'
Other - insurance
-
-
-
Occupancy
444
417
861
Telephone
384
(39)
345
Allowable expenses (units)
-
-
-
Indirect costs
In-kind expenses
All other
1,121
40
1,161
Total expenditures
37,482
44,168
81,650
Net activities 295 (11,314) (11,019)
Beginning balance - (16,450) (16,450)
Ending balance $ 295 $ (27,764) $ (27,469)
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, .2004 . , . . .
Department:
MDOT
MDOT
MDOT
MDOT
MDOT
Bureau/Agency/Program:
MDOT
MDOT
MDOT
MDOT
MDOT
Agreement Number:
ME -90-X135
ME -90-X140
Pin 10391
ME -18-X036
ME -37-X003
Agreement Total:
374,898
510,038
43,930
4,028
93,250
Professional services
The Bus
The Bus
The Bus
The Bus
The Bus
Agreement Term:
7/1/2002
7/1/2003
7/1/2004
7/1/2002
7/1/2002
Telephone
to
to
to
to
to
Indirect costs
6/30/2005
6/30/2006
6/30/2006
12/31/2004
6/30/2004
Basis of Settlement: cost cost cost cost cost (Memo Only)
Total of
Status: (see footnotes) Interim (a) Interim (a) Final (a) Interim (a) Final (a) all columns
Revenues:
Agreement - Federal $ - $ 435,754 $ - $ 1 1,750 $ 15,875 $ 453,379
Agreement - State - - 43,930 - - 43,930
Carry -in prior year - - - - -
Program fees - 291,112 117,964 - - 409,076
Medicaid fees - - - - -
Restricted contributions - - - -
Local share - - 277,406 - 15,875 293,281
Total revenues - 726,866 439,300 1,750 31,750 1,199,666
Expenditures:
Personnel
- 355,613 439,300
- 31,750 $ 826,663
Contract services/direct benefits
- - -
"
Travel- local
- 1,090 -
- - 1,090
Travel - out of state
- - -
- -
Supplies
- 9,182 -
- - 9,182
Equipment maintenance
- 176,290 -
- - 176,290
Equipment purchase
- 932 -
- - 932
Professional services
- 2,865 -
- - 2,865
Interest
- - -
- -
Other - insurance
- 8,913 -
- - 8,913
Occupancy
- 4,290 -
- - 4,290
Telephone
- 1,966 -
- - 1,966
Allowable expenses (units)
- - -
-
Indirect costs
- 22,920 -
- - 22,920
In-kind expenses
- - -
-
All other
- 142,805 -
1,750 - 144,555
Total expenditures
- 726,866 439,300
1,750 31,750 1,199,666
Net activities
Beginning balance - - - -
Ending balance $ - $ $ $ - $ - $
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
6
R LI'11�l 7
`1,e,rsteevi.
Ouellette
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, 2004. 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.
As described in item 2004-1 in the accompanying schedule of findings and questioned costs, the City of
Bangor did not comply with a safeguarding of assets requirement that is applicable to its Department's
respective programs.
In our opinion, except for the non-compliance described in the preceding paragraph, 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, 2004.
7
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
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.
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.
November 24, 2004
South Portland, Maine
CITY OF BANGOR, MAINE
Schedule of Findings and Questioned Costs
June 30, 2004
#2004-1 Safeauardin$t of Assets
Criteria -
Maine Uniform Accounting and Auditing Practices for Community Agencies require community agencies
receiving Department funding to adequately safeguard all such assets and assure that they are used solely
for authorized purposes. Meeting the State of Maine's standard of safeguarding means that State funds
should be kept in insured bank accounts and not in investment accounts. Further, any amount of cash that
exceeds the FDIC insured amount for the account must be insured or collateralized by the bank.
Recipients of State funds cannot distinguish between State and non -State funds when funds are pooled.
These funds must be insured or collateralized in total.
Condition Found, Effects, and Recommendations -
As of June 30, 2004, the City of Bangor had cash deposits that exceeded federally insured limits.
Because the Department does not consider funds to be spent until an agreement has been officially closed
out, a portion of those uninsured funds were considered to be State funds. We recommend that the City
enter into an overnight investment sweep agreement with their bank whereby excess funds deposited with
the bank are invested in and collateralized by federal securities.
Questioned Costs --
None
2
Zt yL1, 0 vL
7Cersteevti
o ellette
To the City Council
City of Bangor
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, 2004 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.
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.
�L� �,� cltj-o-�
November 24, 2004
South Portland, Maine
10
i Community Agency:
Fiscal Year End:
Funding Department
Agreement Number:
Agreement Period:
Agreement Amount:
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2004
DHS
04-57
July 1, 2003 to June 30, 2004
$ 15,354
PART I Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
Agreement Adjustments
5. Medicaid
6. Legislative intent
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
Revenue Expense Balance
202,628 202,628 -
2021628 202,628 -
(113,408) (113,408) -
(73,866) (73,866) -
(187,274) (187,274) -
$ 15,354 $ 15,354 $ -
PART II Agreement Cost Sharinq
Available Allocated
Funding Source Budget Actual Revenue Expense Balance
15. Agreement BH 04-57 100.00% 100.00% 15,354 15,354 -
16.
17.
18. Totals 100.00% 100.00% $ 15,354 $ 15,354 $ -
See accountants' compilation report.
11
Agreement Settlement Form (ASF)
Actual
PART I Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
Agreement Adiustments
5. Carryforward from Prior Year
6.
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
PART II J Agreement Cost Sharing
Funding Source
15. Agreement
16.
17.
18. Totals
Revenue Expense Balance
44,364 45,446 (1,082)
44,364 45,446 (1,082)
- (1,335) 1,335
- (1,335) 1,335
$44,364 $ 44,111 $ 253
Available Allocated
Bgd et Actual Revenue Expense Balance
100.00% 100.00% 44,364 44,111 253
100.00% 100.00% $44,364 $44,111 $ 253
See accountants' compilation report.
12
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2004
Funding Department
OSA
Agreement Number :
N/A
Agreement Period:
July 1, 2003 to June 30, 2004
Agreement Amount:
$ 44,364
PART I Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
Agreement Adiustments
5. Carryforward from Prior Year
6.
7.
8.
9.
10.
11.
12.
13. Total adjustments
14. Totals available for cost sharing
PART II J Agreement Cost Sharing
Funding Source
15. Agreement
16.
17.
18. Totals
Revenue Expense Balance
44,364 45,446 (1,082)
44,364 45,446 (1,082)
- (1,335) 1,335
- (1,335) 1,335
$44,364 $ 44,111 $ 253
Available Allocated
Bgd et Actual Revenue Expense Balance
100.00% 100.00% 44,364 44,111 253
100.00% 100.00% $44,364 $44,111 $ 253
See accountants' compilation report.
12
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number
i Agreement Period:
Agreement Amount:
PART I
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2004
DHS
BH 03-184
January 1, 2003 to December 31, 2003
$ 98,270
Agreement Totals
1. Prior year stub period
2. Current year stub period
i 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
PART II Agreement Cost Sharing
Funding Source
15. BH 03-184
16. All Other
17.
18. Totals
Revenue Expense Balance
$ 58,708 $ 57,199 $ 1,509
79,670 75,993 3,677
138,378 133,192 5,186
(3,520) (3,520) -
(3,520) (3,520) -
$ 134,858 $ 129,672 $ 5,186
13
See accountants' compilation report.
Available
Allocated
Budget
Actual
Revenue
Expense
Balance
73.22%
72.87%
98,270
94,491
3,779
26.78%
27.13%
36,588
35,181
1,407
100.00%
100.00%
$ 134,858
$ 129,672
$ 5,186
13
See accountants' compilation report.
Community Agency:
Fiscal Year End:
Funding Department
Agreement Number
Agreement Period:
Agreement Amount:
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2004
DHS
BH 03-184
January 1, 2003 to December 31, 2003
$ 10,646
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.
Revenue Expense Balance
$ 4,436 $ 3,339 $ 1,097
6,210 6,416 (206)
10,646 9,755 891
13. Total adjustments
-
-
-
14. Totals available for cost sharing
$ 10,646
$ 9,755
$ 891
PART II I Agreement Cost Sharing
Available
Allocated
Funding Source
Budget Actual Revenue
Expense
Balance
15. BH 03-184
100.00% 100.00% 10,646
9,755
891
16.
17.
18. Totals
100.00% 100.00% $ 10,646
$ 9,755
$ 891
14
See accountants' compilation report.
u
Agreement Settlement Form (ASF)
Actual
Community Agency: City of Bangor, Maine
Fiscal Year End: June 30, 2004
Funding Department DHS
Agreement Number : BH 03-302
Agreement Period: January 1, 2003 to December 31, 2003
Agreement Amount: $ 10,000
PART I Agreement Totals
Revenue
Expense
Balance
1. Prior year stub period
$ 21,133
$ 37,583
(16,450)
2. Current year stub period
32,854
44,168
(11,314)
3. Adjustments
-
-
-
' 4. Per Financial Statements - SAOs'
53,987
81,751
(27,764)
Agreement Adjustments
5.
6.
7.
8.
9.
10.
11.
12.
13. Total adjustments
-
-
-
14. Totals available for cost sharing
$ 53,987
$ 81,751
$ (27,764)
PART II Agreement Cost Sharing
Available
Allocated
Funding Source Budget
Actual Revenue
Expense
Balance
15. BH 03-302 12.00%
18.52% 10,000
15,143
(5,143)
16. All Other 88.00%
81.48% 43,987
66,608
(22,621)-
17.
18. Totals 100.00%
100.00% $ 53,987
$ 81,751
$ (27,764)
`
See accountants' compilation report.
15
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2004
Funding Department
Department of Transportation
Agreement Number :
Pin 10391
Agreement Period:
July 1, 2004 to June 30, 2006
Agreement Amount:
State $ 43,930
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
Maximum %
0% 0% 0%
Amount Paid
- - -
'
Maximum Amount
Over (Under) Maximum - - -
State Share
Maximum % 10% 0% 0%
Amount Paid 43,930 - - 43;930
Maximum Amount 43,930 - - 43,930
Over (Under) Maximum - - - -
Summary:
Federal Over Paid - - -
State Over Paid - - -
Total Over Paid - - - -
See accountants' compilation report.
16
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2004
Funding Department
Department of Transportation
Agreement Number :
ME -37-X003
Agreement Period:
July 1, 2002 to June 30, 2004
Agreement Amount:
$ 93,250
r
Operating
Maintenance Capital
Total
Gross Expenditures
186,500
- -
186,500
Less:
-
- -
-
Net Deficit
186,500
- -
186,500
Federal Share
Maximum %
50%
50% 50%
Amount Paid
93,250
- -
93,250
Maximum Amount
93,250
- -
93,250
Over (Under) Maximum -
- -
-
State Share
V Maximum %
0%
0% 0%
Amount Paid
-
- -
-
Maximum Amount
-
- -
-
Over (Under) Maximum -
- -
-
Summary:
Federal Over Paid
i
-
- -
-
State Over Paid
-
- -
-
Total Over Paid
-
- -
-
See accountants' compilation report.
SOUTH PORTLAND WATERVILLE
Tel. 207-773-2986 Tel. 207-877-9397
Fax 207-772-3361 Fax 207-877-9398