2007I
I
I
1
1
1
I
I
I
I
I
I
1
1
1
CITY OF BANGOR, MAINE
Required Schedules Under the Maine Uniform
Accounting and Auditing Practices for
Community Agencies
June 30, 2007
CERTIFIED PUBLIC ACCOUNTANTS
AND BUSINESS CONSULTANTS
`fGersteem
Ouellette
CITY OF BANGOR, MAINE
Required Schedules Under the Maine Uniform Accounting and Auditing
Practices for Community Agencies
June 30, 2007
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"g
Schedule of Findings and Questioned Costs . y
Status of Prior Year Findings and Questioned Costs 10
Compiled Agreement Settlement Forms:
Independent Accountant's Report 12
Agreement Settlement Forms 13-21
14 n OP n
%arSteevc
Oi4eliette
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, Maine as of
June 30, 2007. 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 U.S. generally accepted auditing standards, 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, Maine's
agreements with the Departments, which is a comprehensive basis of accounting other than U.S. generally
accepted accounting principles, and is 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, Maine's agreements with the Departments as
of June 30, 2007, 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.
V
December 21, 2007
South Portland, Maine
CITY OF BANGOR, MAINE
Schedule of Agreement Operations
For the fiscal year ended June 30, 2007
Department:
DHHS
DHHS
DHHS
DHHS
Bureau/Agency/Program:
WIC
WIC
WIC
WIC
Agreement Number:
WIC 06-02
WIC 06-02
WIC 07-02
WIC 07-02
Agreement Total:
469,129
1,787,460
475,821
2,063,070
Supplies
Admin
Food
Admin
Food
Agreement Term:
10/1/2005
10/1/2005
10/1/2006
10/1/2006
- -
to
to
to
to
- -
9/30/2006
1 9/30/2006
1 9/30/2007
9/30/2007
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 $ 123,384 $ 414,502 $ 360,396 $ 1,359,994 $ 2,258,276
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 123,384 414,502 360,396 1,359,994 2,258,276
Expenditures:
Personnel
89,692
- 282,278
- 371,970
Contract services/direct benefits
-
- -
- -
Travel- local
-
- 3,024
- 3,024
Travel - out of state
332
- -
- 332
Supplies
-
- 1,347
- 1,347
Equipment maintenance
-
- -
- -
Equipment purchase
1,374
- -
- 1,374
Professional services
-
- -
- -
Interest
-
- -
- -
Other - insurance
125
- 125
- 250
Occupancy
-
- 33,657
- 33,657
Telephone
725
- 1,157
- 1,882
Allowable expenses (units)
-
- -
- -
Indirect costs
-
- -
- -
In-kind expenses
-
- -
- -
AII other
31,136
414,502 38,808
1,359,994 1,844,440
Total expenditures
123,384
414,502 360,396
1,359,994 2,258,276
Net activities - - - -
Beginning balance - - - -
Ending balance $ - $ - $ - $ - $
See auditor's report on schedule of agreement operations.
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
N
CITY OF.BANGOR, MAINE
Schedule of Agreement Operations, Continued
For the fiscal year ended June 30, 2007
Department:
DHHS
DHHS
DHHS
DHHS
OSA
DHHS
Bureau/Agency/Program:
CDC
CDC
OSA
CDC
Drug Free
CDC
Agreement Number:
07-299
07-022
07-364
07-374
N/A
04-117
Agreement Total:
30,000
333,700
80,000
50,000
30,485
11,038
-
Dental Clinic
Public Health
Substance
Bio .
Drug Free
School
6,444 19,950
Equipment rental
Nursing
Abuse
Terrorism
Schools
Dental
Agreement Term:
10/1/2006
7/1/2003
1/1/2007
12/1/2006
7/1/2006
7/1/2003
-
to
to
to
to
to
to
-
6/30/2007
1 6/30/2008
8/31/2007
8/31/2007
6/30/2007
6/30/2008
Basis of Settlement: cost cost cost cost cost units (Memo Only)
Total of
Status: (see footnotes) Final (b) Interim (b) Interim (b) Interim (b) Final (b) Interim (b) all columns
Revenues:
Agreement - Federal $ 30,000 $ - $ 80,000 $ 25,000 $ 30,485 $ - $ 165,485
Agreement - State - 61,179 - - - 2,208 63,387
Carry -in prior year - - - - -
Other direct federal awards - - - -
Program fees 1,389 - - - - 1,389
USDA - - - -
Mainecarefees 41,831 - - - - - 41,831
Municipal revenue - - - - -
Restricted contributions - - - - - 11000 1,000
In-kind - - - - - -
Localshare 111,627 153,759 - - - - 265,386
Total revenues 184,847 214,938 80,000 25,000 30,485 _ 3,208 538,478
Expenditures:
Personnel
134,102
192,722
29,098
15,126
8,799 - 379,847
Contract services/direct benefits
-
-
-
-
Travel- local
2,160
2,602
2,624
1,937
9,323
Travel - out of state
-
-
-
-
-
Supplies
11,798
1,708
-
-
6,444 19,950
Equipment rental
-
-
-
- -
Equipment purchase
-
-
-
-
-
Professional services
-
-
-
- -
Interest
-
-
Other -insurance
10,847
9,714
-
-
- - 20,561
Occupancy
20,688
3,596
-
-
- 24,284
Telephone
495
1,221
214
-
1,930
Allowable expenses (units)
-
-
-
-
3,187 3,187
Indirect costs
-
-
-
- - -
In-kind expenses_
-
-
-
9,047
- 9,047
All other
4,757
3,375
18,685
-
- - 26,817
Total expenditures
184,847
214,938
50,621
26,110
15,243 3,187 494,946
Net activities - - 29,379 (1,110) 15,242 21 43,532
Transfers - - - - (15,242)
Beginning balance - - - - 462 462
Ending balance $ - $ - $ 29,379 $ (1,110) $ - $ 483 $ 28,752
See auditor's report on schedule of agreement operations.
Footnotes:
(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, 2007
Department:
DHHS
DHS
Bureau/Agency/Program:
CDC
CDC
Agreement Number:
06-250
07-289
Agreement Total:
86,044
86,044
Program fees
HN Prev/Educ
STD Clinic
Agreement Term:
1/1/2006
1/1/2007
Medicaid fees
to
to
Municipal revenue
12/31/2006
1 12/31/2007
Basis of Settlement: cost cost (Memo Only)
Total of
Status: (see footnotes) Final (b) Interim (b) all columns
Revenues:
Agreement - Federal
$ 41,730 $ 43,022 $
41,730
Agreement - State
1,292 -
1,292
Carry -in prior year
- -
-
Other direct federal awards
- -
-
Program fees
5,410 8,262
5,410
USDA
- -
-
Medicaid fees
- -
-
Municipal revenue
- -
-
Restricted contributions
- -
-
In-kind
- -
-
Local share
- -
-
Total revenues
48,432 51,284
48,432
Expenditures:
Personnel
27,566
35,388
27,566
Contract services/direct benefits
-
-
Travel- local
295
239
295
Travel - out of state
-
-
-
Supplies
-
-
-
Equipment maintenance
-
-
-
Equipment purchase
-
-
-
Professional services
-
-
-
Interest
-
-
-
Other - insurance
-
120
-
Occupancy
5,524
3,946
5,524
Telephone
313
155
313
Allowable expenses (units)
-
-
-
Indirect costs
-
-
-
In-kind expenses
-
-
-
Allother
10,296
14,131
10,296
Total expenditures
43,994
53,979
43,994
Net activities 4,438 (2,695) 4,438
Beginning balance 2,485 - 2,485
Ending balance . $ 6,923 $ (2,695) $ 6,923
See auditor's report on schedule of agreement operations.
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, 2007
Department:
DHS
DHS
Bureau/Agency/Program:
CDC
CDC
Agreement Number:.
06-256
07-273
Agreement Total:
100,000
100,000
Agreement - State
Immunization
Immunization
Agreement Term:
1/1/2006
1/1/2007
-
to
to
-
12/31/2006
1 3/31/2008
Basis of Settlement:
Status: (see footnotes)
cost
Final (b)
cost
Interim (b)
(Memo Only)
Total of
all columns
Revenues:
42,385
41,025
83,410
Agreement - Federal
$ 50,000
$ 50,000
$ 100,000
Agreement - State
-
-
-
Carry -in prior year
-
-
-
Other direct federal awards
-
-
-
Program fees
-
-
-
USDA
-
-
-
Medicaid fees
-
-
-
Municipal revenue
215
-
215
Restricted contributions
-
-
-
In-kind
-
-
3,532
Local share
-
-
-
Total revenues
50,215
50,000
100,215
Expenditures:
Personnel
42,385
41,025
83,410
Contract services/direct benefits
-
-
-
Travel- local
3,599
3,008
6,607
Travel - out of state
-
-
-
Supplies
1,524
-
1,524
Equipment maintenance
-
-
-
Equipment purchase
20,183
-
20,183
Professional services
-
-
-
Interest
-
-
-
Other - insurance
-
-
-
Occupancy
2,891
641
3,532
Telephone
2,050
273
2,323
Allowable expenses (units)
-
-
-
Indirect costs
-
-
-
In-kind expenses
-
-
-
All other
18,366
350
18,716.
Total expenditures
90,998
45,297
136,295
Net activities (40,783) 4,703 (36,080)
Beginning balance 40,783 - 40,783
Ending balance $ - $ 4,703 $ 4,703
See auditor's report on schedule of agreement operations.
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
61
CITY OF BANGOR, MAINE
Schedule of Agreement Operations
For the fiscal year ended June 30, 2007
Department:
MDOT
MDOT
MDOT
MDOT
MDOT
MDOT
Bureau/Agency/Program:
MDOT
MDOT
MDOT
MDOT
MDOT
MDOT
Agreement Number:
ME -18-X039
ME -37-X005
ME -90-X130
ME -90-X154
Unknown
Unknown
Agreement Total:
3,100
34,000
50,680
644,338
Unknown
Unknown
Local share
The BAT
The BAT
The BAT
The BAT
The BAT
The BAT
Agreement Term:
7/1/2006
7/1/2005
7/1/2002
7/1/2005
7/1/2006
7/1/2006
27,803
to
to
to
to
to
to
- - 344
6/30/2007
1 6/30/2007
1 8/31/2006
1 6/30/2007
1 6/30/2008
1 6/30/2008
Basis of Settlement: cost cost cost cost cost cost (Memo Only)
Total of
Status: (see footnotes) Final (b) Final (b) Final (b) Interim (a) Interim (a) Interim (b) all columns
Revenues:
Agreement - Federal
$ 3,100 $ 4,122 $ 30,825 $ 128,656
$ 572,425 $
28,798 $ 767,926
Agreement - State
- - - -
43,930
- 43,930
Carry -in prior year
- - - -
-
- -
Program fees
- - - 97,660
476,810
- 574,470
Medicaid fees
- - - -
-
- -
Restricted contributions
- - - -
-
- -
Local share
- 4,122 7,706 45,198
361,692
28,798 447,516
Total revenues
3,100 8,244 38,531 271,514
1,454,857
57,596 1,833,842
Expenditures:
Personnel -
8,244 - 119,229
622,482
48,381 798,337
Contract services/direct benefits -
- - 26,030
117,871
9,215 153,116
Travel- local -
- - -
-
- -
Travel - out of state -
- - -
-
- -
Supplies -
- - 3,220
15,724
- 18,944
Equipment maintenance -
- - 102,272
499,328
- 601,600
Equipment purchase -
- - -
-
- -
Professional services -
- - 2,926
14,287
- 17,213
ADA -
- - 1,492
105,369
- 106,861
Other - insurance -
- - 5,694
27,803
- 33,497
Occupancy -
- - 671
3,275
- 3,946
Telephone -
- - 344
1,682
- 2,026
Allowable expenses (units) -
- - -
-
- -
Indirect costs -
- - 4,135
20,188
- 24,323
Capital reserve funding -
- - 4,743
23,157
- 27,900
All other 3,100
- 38,531 756
3,692
- 46,079
Total expenditures 3,100
8,244 38,531 271,514
1,454,857
57,596 1,833,842
Net activities
Beginning balance - - - - - - -
Ending balance $ - $ - $ - $ - $ - $ - $ -
See auditor's report on schedule of agreement operations.
Footnotes:
(a) Major program for auditing purposes.
(b) Non -major program for auditing purposes.
Li y1.1� Oe,
n
'Gersteen K�
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 A CCOUNTING AND AUDITING PRACTICES
FOR COMMUNITYAGENCIES
To the City Council
City of Bangor
Compliance
We have audited the compliance of City of Bangor, Maine 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, 2007. The City of Bangor, Maine'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, Maine's management. Our responsibility is to
express an opinion on the City of Bangor, Maine's compliance based on our audit.
We conducted our audit of compliance in accordance with U.S. generally accepted auditing 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, Maine'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, Maine's compliance with those requirements.
As described in item 2007-1 in the accompanying schedule of findings and questioned costs, the City of
Bangor, Maine 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,
Maine 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, 2007.
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 A CCOUNTING AND AUDITING
PRACTICES FOR COMMUNITY AGENCIES, CONTINUED
Internal Control Over Compliance
The management of the City of Bangor, Maine 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,
Maine'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 but not for the purpose of expressing an opinion on the effectiveness of
internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the
City of Bangor, Maine's internal control over compliance.
A control deficiency in an entity's internal control over compliance exists when the design or operation of
a control does not allow management or employees, in the normal course of performing their assigned
functions, to prevent or detect noncompliance with a type of compliance requirement of a Department
program on a timely basis. A significant deficiency is a control deficiency, or combination of control
deficiencies, that adversely affects the entity's ability to administer a Department program such that there
is more than a remote likelihood that noncompliance with a type of compliance requirement of a
Department program that is more than inconsequential will not be prevented or detected by the entity's
internal control.
A material weakness is a significant deficiency, or combination of significant deficiencies, that results in
more than a remote likelihood that material noncompliance with a type of compliance requirement of a
Department program will not be prevented or detected by the entity's internal control.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and would not necessarily identify all deficiencies in internal control that might
be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal
control over compliance that we consider 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.
December 21, 2007
South Portland, Maine
0
CITY OF BANGOR, MAINE
Schedule of Findings and Questioned Costs
June 30, 2007
#2007-1 Safeguarding 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, 2007, the City of Bangor, Maine 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
9
CITY OF BANGOR, MAINE
Status of Prior Year Findings and Questioned Costs .
#2006-1 SafeEuardin2 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, 2006, the City of Bangor, Maine 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 recommended that the City enter into an overnight
investment sweep agreement with their bank whereby excess funds deposited with the bank would be invested in
and collateralized by federal securities.
Questioned Costs -
None
Status
See current year finding #2007-1
10
COMPILED
AGREEMENT
SETTLEMENT
FORMS
�Lt %L � 01ti K
7Cerstee�
014attette
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, Maine, as of
and for the year ended June 30, 2007 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 (MAAP).
Our compilation was limited to presenting in accordance with the reporting requirements of the Maine
Uniform Accounting and Auditing Practices for Community Agencies (MAAP) information that is the
representation of the management of the City of Bangor, Maine. 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 MAAP and are not
intended to be a presentation in accordance with accounting principles generally accepted in the United
States of America. This report is intended solely for the information and use of the City Council and
Management of the City of Bangor, Maine, and is not intended to be and should not be used by anyone
other than these specified parties.
December 21, 2007
South Portland, Maine
Community Agency:
Fiscal Year End:
Funding Department:
Agreement Number
Agreement Period:
Agreement Amount:
PART I
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2007
DHHS
WIC 06-02 Admin
October 1, 2005 to September 30, 2006
$469,129
Agreement Totals
Prior year stub period
Current year stub period
Adjustments
Per Financial Statements - SAOs'
Agreement Adjustments
Total adjustments
Totals available for cost sharing
PART II Agreement Cost Sharing
Funding Source
15. WIC 06-02 Admin - Federal
16.
17.
18. Totals
Revenue
Expense Balance
Budget Actual Revenue
$ 344,819
$ 344,819 $ -
123,384
123,384 -
100.00% 100.00% $ 468,203
468,203
468,203 -
$ 468,203 $ 468,203 $
Available
Allocated
Budget Actual Revenue
Expense Balance
100.00% 100.00% 468,203
468,203 -
100.00% 100.00% $ 468,203
$ 468,203 $ -
See accountants' compilation report.
13
Community Agency:
Fiscal Year End:
Funding Department:
Agreement Number:
Agreement Period:
Agreement Amount:
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2007
DHHS
WIC 06-02 Food
October 1, 2005 to September 30, 2006
$1,787,460
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 -1 Agreement Cost Sharing
Funding Source
15. WIC 06-02 Food - Federal
16.
17.
18. Totals
Revenue
Expense Balance
$ 1,199,247
$ 1,199,247 $ -
414,502
414,502 -
1,613,749
1,613,749 -
$ 1,613,749 $ 1,613,749 $ -
Available Allocated
Budget Actual Revenue Expense Balance
100.00% 100.00% * 1,613,749 1,613,749 -
100.00% 100.00% $ 1,613,749 $ 1,613,749 $ -
See accountants' compilation report
14
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2007
Funding Department:
DHHS
Agreement Number :
07-299
Agreement Period:
October 1, 2006 to June 30, 2007
Agreement Amount:
$30,000
PART I
Agreement Totals
1. Prior year stub period
2. Current year stub period
3. Adjustments
4. Per Financial Statements - SAOs'
Agreement Adjustments
5.
Mainecare fees
6.
Program fees'
7.
Localshare
8.
9.
10.
11.
12.
13.
Total adjustments
14.
Totals available for cost sharing
Revenue Expense Balance
184,847 184,847 -
184,847 184,847 -
(41,831) (41,831)
(1,389) (1,389)
(111,627) (111,627)
(154,847) (154,847) -
$ 30,000 $ 30,000 $ -
PART II ,Agreement Cost Sharing
Available Allocated
Funding Source Budget Actual Revenue Expense Balance
15. Agreement CDC 07-299 - Federal 100.00% 100.00% 30,000 30,000
16. - - -
17. - - -
18. Totals 100.00% 100.00% $ 30,000 $ 30,000 $ -
See accountants' compilation report:
Notes to Adjustments:
5. - 7. - Remove Mainecare fees, program fees and local share dollar for dollar.
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, 2007
OSA
N/A
July 1, 2006 to June 30, 2007
$30,485
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.
14.
Agreement Adjustments
Transfer
Total adjustments
Totals available for cost sharing
PART II Agreement Cost Sharing
Funding Source
15. Agreement - Federal
16.
17.
18. Totals
Notes to Adjustment:
S. - Approved transfer to Title V.
Revenue Expense Balance
30,485 15,243 15,242
30,485 15,243 15,242
-
15,242 (15, 242)
- 15,242 (15,242)
$ 30,485 $ 30,485 $ -
Available Allocated
Budget Actual Revenue Expense Balance
100.00% 100.00% 30,485 30,485 -
100.00% 100.00% $ 30,485 $ 30,485 $ -
See accountants' compilation report.
16
Community Agency:
Fiscal Year End:
Funding Department:
Agreement Number
Agreement Period:
Agreement Amount:
PART I
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2007
DHHS
HEA 06-256
January 1, 2006 to December 31, 2006
$100,000
Agreement Totals
Prior year stub period
Current year stub period
Adjustments
Per Financial Statements - SAOs'
Agreement Adjustments
Total adjustments
Totals available for cost sharing
PART II Agreement Cost Sharing
Funding Source
15. HEA 06-256 - Federal
16. Other
17.
18. Totals
Revenue Expense Balance
$ 50,000 $ 9,217 $ 40,783
50,215 90,998 (40,783)
100,215 100,215 -
$ 100,215 $ 100,215 $ -
Available Allocated
Budget Actual Revenue Expense Balance
100.00% 100.00% 100,000 100,000 -
215 215 -
100.00% 100.00% $100,215 $ 100,215 $ -
See accountants' compilation report.
18
Agreement Settlement Form (ASF)
Actual
Community Agency:
City of Bangor, Maine
Fiscal Year End:
June 30, 2007
Funding Department:
MDOT
Agreement Number:
ME -18-X-039
Agreement Period:
July 1, 2006 to June 30, 2007
Agreement amount:
$3,100
Operating Administration Capital Total
Gross expenditures
$ 3,100 - - 3,100
Deductions:
Fares - - - -
Total deductions - - -
Net expenditures 3,100
Federal share
Maximum % 100% 0% 0%
Amount paid 3,100 - - 3,100
.Maximum amount 3,100 - - 3,100
Over (under) maximum - - - -
State share
Maximum % 0% 0% 0%
Amount paid - - - -
Maximum amount - - Over (under) maximum $ - - -
Summary
Federal over (under) paid
State over (under) paid
Total over (under) paid
19
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, 2007
MDOT
ME -37-X005
July 1, 2005 to June 30, 2007
$34,000
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 I Agreement Cost Sharing
Funding Source Buffet Actual
15. ME -37-X005 - Federal 50.00% 50.00%
16. Other 50.00% 50.00%
17.
18. Totals 100.00% 100.00% $ 64,962 $ 64,962 $ -
See accountants' compilation report.
Revenue Expense Balance
$ 56,718 $ 56,718 $ -
8,244 8,244 -
64,962 64,962 -
$ 64,962 $ 64,962 $ -
Available Allocated
Revenue Expense Balance
32,481 32,481 -
32,481 32,481 -
20
Community Agency:
Fiscal Year End:
Funding Department:
Agreement Number:
Agreement Period:
Agreement Amount:
Gross expenditures
Deductions:
Fares
Total deductions
Net expenditures
Federal share
Maximum %
Amount paid
Maximum amount
Over (under) maximum
State share
Maximum %
Amount paid
Maximum amount
Over (under) maximum
Summary
Federal over (under) paid
State over (under) paid
Total over (under) paid
Agreement Settlement Form (ASF)
Actual
City of Bangor, Maine
June 30, 2007
MDOT
ME -90-X-130
July 1, 2002 to August 31, 2006
$50,680
Operating Administration Capital
$ - - 63,350
Total
63,350
63,350 63,350
0% 0% 80%
- 50,680 50,680
50,680 50,680
0% 0% 0%
21
See accountants' compilation report:
SOUTH PORTLAND WATERVILLE
Tel. 207-773-2986 Tel. 207-877-9397
Fax 207-772-3361 Fax 207-877-9398