Clinton News-Record, 1968-07-11, Page 7Auditor's Report.
GENERAL
The accounts and WPM§ PV the Township of Hallett
were )!lgt• ,maintained in accordance with generally accepted
-4PPOW4ing PrIncipIPP for the year ended Demxiherll, 1907,
No serially !numberedduplicate receipts were. used so. that
it .is possible to verify that all COI received Vf;ks deposited
and. properly 4istrihntett in the cash hook Several errors. in
.di4tribtlti911 were made and PlIPlderaNe tinge was spent trying
to determine, the source of funds -tiePosite0. I was unable to
identify .$78Q.50 cash received and a review with the Treasurer
failed to provide useful information, concerning this matter.
The talc roll was WePared carelessly and in. many PP.P.P'oe.
wrong rates were charged and amounts Were distributed into the
wrong pplpentip so that in order to..surninarip the roll, a...great
number of corrections had to he made, There are some
overpayments- and. underpayments on the 1967 roll which.
would have .been located if the Treasurer had balanced the roll
properly as is his responsibility.
In 1966 .a School .BOard was overpaid $70,00 wig yet,
it Appears the amount has not been recovered.
Four property owners have overpaid 1905 and 1966 taxes
in a total amount of $656,54, If tax records were maintained
properly, these ratepayers could be informed of the
overpaYments and refunds made at the time. At the time of
audit, the Treasurer appeared to be unaware that overpayments
had Occurred,
There is still a large number of accounts receivable which
'have tieen outstanding for a number of years. These accounts
should be reviewed and an attempt made to collect them;
uncollectible 'accounts should be written off by motion. of
council.
Se'veral municipal drains were continued in 1967, but no
subsidiary drain records were maintained.
No budget was prepared for 1967 as is required by section
297 of the Ontario Municipal Act,
The bank loans are in .excess of the amounts permitted by
section 329 of the Ontario Municipal Act.
There is no authority for preievies for municipal drain
debentures.
Overlevies and underlevies as shown on schedules 8 and 9
are excessive due to the fact that incorrect rates, were used.
These overlevies and underlevies should be taken into
consideration when setting the 1968 rates.
Proper budgets are not being prepared by some School
Boards and some municipalities do not prepare a schedule of
debenture debt assumed from other municipalities. The result is
that incorrect payments are being made to the school boards
and to the municipalities.
In order to reduce bank borrowings, it is suggested that a
reserve for working funds be set up and increased to at least the
amount of the average taxes outstanding: This is done by
including on the expense side of the budget an amount to be
raised and retained as a reserve for working funds as provided by.
section 297(2) of the Ontario Municipal Act.
AUDITIOR'S OPINION
Subject to the foregoing qualifications, I hereby report
that in my opinion:
(1) The financial transactions which have come under my
notice have been within the powers of the municipality.
(2) The audit has been conducted in accordance with the
instructions of the Department of Municipal Affairs.
(3) The financial statements present fairly the financial
position of the municipality as at December 31, 1967 and the
results of its operations for the year ended on that date.
(Signed) A. M. HARPER,
License Number 3461
Filed July 2, 1968.
nt Mess Dinner was held in the Junior
club, Canadian Forces Base Clinton, in
of four retiring members of the Canadian,
Forces. Shown left to right are: Corporal
lop, President of the Mess Committee;
(Photo by Bell chamber)
Captain D. E. Muralt, Honourary PMC; Colonel
E. W. Ryan; Base Commander; and the four
retiring members- Corporals W. A. MacDougall,
J. H. Gallant, S. K. Jolley, and 'H. L. Daum. •
(Canadian Forces Photo)
Among spectators at the roller skating marathon held at Bayfield
over the weekend Sandra and Robbie Snell, children of Mr. and Mrs.
Bob Snell and Rusty Brandon, son of Mr. and Mrs. Ken Brandon.
Pictured at the left are second place finishers Colleen Merrier and
Terry McClinchey of Bayfield. Jim Maloney, Bayfield and Lynda
East, Clinton, were the final couple to drop out after skating over
eight hours.
(Photo by Bel!chamber)
Township of Hullett
dine 0,1956
The ,Fleeve,.191emhfopf ,P94hcitahcI *Opal/PP,
T.0enoc4rpgerproc piiene :rfi'9"?TPWPOliP of .Mullett 49
PPlItIPIPPM
I have audited the accounts and records of the
Corporation of The TownshiP_ of ,Mullett for the Year ended
Peeereber 31, 1967 and halr.P prepared therefrom the statements
listed in the index accompanying .this report,.
Operations
The operations for the year resulted in a deficit of
$7,451.16 compared with a deficit of $14,276,77 for the year
ended December 31,1966,
Presented herewith is a condensed Statement of
Comparative Revenue and Expenditure for the three years
ended December 31, 1967, 1966 and 1965.
Xerent0
!_ralation
xorig-term debt charges
recoverable • 2,464.20 1,846.56 232.18
Prov. of Opt. subsidies 85,137,75 96,42947 30,183.15
Gratits-Lotheu mun. 2,681.22 203.28
LicenSes and permits . 654.00 082.00 688.00
Interest and tax penalt. „,, 4,266.52 4.062.33 4,078.33
Other revenues 1,090.32 1,318.60 787.65
Miscellaneous 49.32 647.89 374.18
Surplus from prior years
to reduce levy
$285,578.54 $283,332.85 $203,319.06'
Expenditures
General government $ 9,595.83 $ 8,333.95 $ 7,935.55
Protection to persons
and property ., 4,462.87 3,867,97 6,403.38
Public works 120,221.20 137,193.75 43,848.63
Sanitation, waste removal 95.00 126.50 25.00
Social welfare 595.13 1,555.82 2,131.70
Education 83,120.27 82,487.00 79,653.39
Recreation and community •
1,874.92 1,705.30
12,638.20 8,114.33
48,405.33 42,967:31
977.50 978,00
150.68 549.40
$297,611.62 $194,331.99
Surplus or (deficit) for year$ (7,451.76)$(14,278.77)$ 8,987.07
The results of the operations of the other boards were
as follows:
Hullett Township School Area Boaild deficit-$4,986.00
Hullett Township Community Hall Board deficit-$ 31.36
1967 1966 1W
4191,916.43 $175,664.78 $162,10.29
4,700.00
services " 1,887.41
Debt charges 16,330,08
County rates 51,424.42
Police village rates 732.63
Miscellaneous 4,565,46
$293,030.30
CAPITAL AND LOAN FUND BALANCE SHEET
PP;
ASSETS
General fixed $ 33,935.57
Due from schools (pub. & con.) 320,324 .00
Due from schools (coll. & high) 131,281.21
Nott Municipal Drain 1,735.24
Storey Municipal Drain' " 631.81
Due from other municipalities 27,540.00
Accounts receivable 42,529.44
Total assets $ 557,977.27
LIABILITIES
Drainage (other than General) $ 2,367.05
Drainage (Owners)-tiled 42,592.44
Schools (pub. & con.) 306,000.00
Due to other Municipalities 173,145.21
Investment in Capital Assets 33,935.57.::
Total Liabilities $ 557,977.27
REVENUE FUND BALANCE SHEET
Adastral Park Duplicate Bridge Club
nted trophies to its winners recently at a
up night at the Orbit Room, CFB Clinton.
red here from left to right are Major and
Don Gladman, winners of the Winning
ership trophy, Colonel E. W. Ryan, Base
ander of CFB Clinton, who presented the
nes and Sgt. C. Cassie winner of the High
dual Trophy. Major John Woodrow,
director of the club, was presented with a plaque
in appreciation for his efforts in founding the
club. The club is affiliated with the American
Contract Bridge Leigue and is believed to be the
only, bridge club on a Canadian Forces Base so
affiliated. The club is open to all servicemen,
their dependents and civilians of the surrounding
area. (Canadian Forces Photo) "
ASSETS
Cash on hand $ 819.74
Cash in bank 42,548.09.
Accounts receivable (sundry) 2,058.66
Accounts receivable (agreements) 7,003.35
Due from Prov. of Ont , 25,008.77
Due from other municipalities 609.60
Due from school boards 26,303.22
Maitland Teleservices Limited 21.02
Taxes receivable 74,429:68
Total Assets $ 178,793.13
LIABILITIES
Temporary loans $ 151,000.00
Accounts payable 3,972.65
Debenture (interest) 50.55
Due to other municipalities 414.84
Due to schools 147.53
Due to Londesboro Street Lights 129.91
Deferred Revenue 5,280.53
Prelevy Nott Drain 946.42
Prelevy Storey Drain 198.65
Unidentified funds deposited -1967 780.50
15,880.55
Total Liabilities $ 178,793.13
Surplus
REVENUE FUND SURPLUS ACCOUNT
Balance at beginning of year $ 23,332.31
Deficit for the year 7,451.76
Balance of Surplus at year end $ 15,880.55
STATEMENT OF REVENUE AND EXPENDITURE
FOR THE YEAR ENDED DECEMBER 31. 1967
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1RUCEFIELD
4024823
IENSALL
!62.2608
HEN$ALL DISTRICT
CO-OPERATIVE
REVENUE
Actual Budget
Total Revenue from Taxation $191,916.43
Long-term debt charges recoverable 2,464,20
Contributions, Grants, Subsidies
Highway improvement ...... . $76,314.56
Payments in lieu of
municipal taxes , 133.59
Unconditional per capita
grants 8,284.50
Warble Ely 405.10
Interest, Tax Penalties, etc.
Licenses and Permit
Other Revenues
• Fines
SetiviceS Charges .. . . . .
Miscellaneous
W. Blaker tile drain
Gross Total Revenue . . ... ..... $285,578,54
$285,578.54
Deficit for the year .....„.,....., ........ . .... ,„ 7,451.76
Total 'Revenue Section . .. ... ...........$293,030:30
Public Works
Sanitation and Waste Removal
Social Welfare
Relief assistance
Institutional care
Welfare administration
Educational, including debt charges
Recreation and Community Services
Debt charges
Long term debt ehaPges ....$53,132.91
Less own share of school debt
charges .... .. ,.4 43,112.56
10,020,35
Short term intoxesi
other charges „.„... ..... , .. 6,309.73
Taxes mitten off
Joint or Special Expenditures
Police Village rates 732.63
County rates ... . 51,424.42
Miscellaneous
Provision for deferred rev, 4,56346\
Total Expenditures Section „.„.... ... . . .„.4293,030.30
hen You Think Twine
THINK
CLOVER
LEAF
EXPENDITURES
Actual
ZURICH
236-4393
27, 28b
109.32
981.00
49.32
85,137.75
4,266.52
654,00,
1,090.32
49,32
Budget
Administrative
Other
Protection to Persons
Fire
Law Enforcement
Striaet Lighting
Protective Inspection
Warble Fly
Maitland Valley Conservation
Authority 1,206.77
General Government
Executive and legislative .41,500,00
7,302,09
793.74 $ 9,595.83
and Property
$1,753,75
16,00
33,75
334,80
1,117.80
4,462.87
120,221.20
95.00
474.75
14.38
46.00
595.13
83,120,27
1,887.41
16,330:08
2.00
52,157.05