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HomeMy WebLinkAboutThe Exeter Times-Advocate, 1966-06-02, Page 14A Financial Report to the Ratepayers. of Exeter Revenue Fund .Balance Sheet Revenue Fund. Surplus Account December 31, 1965 December 31, 1965 Auditor's Comments Exeter Industrial Development Corporation May 4, 1966 The Mayor, Members of Council and Ratepayers. The Corporation of the Town of Exeter Exeter, Ontario ASSETS Debit Credit Balance 83,361,09 66,644.13 December 31, 1965 REVENUE Grant-Town of Exeter Donations Cash on Hand Cash in Bank 279.38 Balance at January 1, 1965 Surplus or deficit included in. Current Budget 16,716.96 Adjustments affecting operations of previous years: (specify) Write off accounts receivable 268.57 Adjust 1964 road subsidy to actual Adjust 1964 account re con- struction of connecting link 2,341.26 Adjust sundry accounts payable 62.20 Balance after above adjustments Surplus for the year (Form D) 5,756.89 Gentlemen: 6,036.27 2,731.24 41,292.99 309.37 114,98 11,530.17 60,304.06 3,734.00 I have audited the accounts and records of the Town of Exeter for the year ended December 31, 1965 andhave prepared therefrom the statements listed in the index accompanying this report. Accounts Receivable Sundry 806,50 2,731,24 5.00 Province of Ontario Other Municipalities School Boards 811.50 1,195,59 0 • • Operations The operations for the year resulted in a surplus of $12,979.16 compared with a surplus of $25,009,39 for the year ended December 31, 1964. Presented herewith is a condensed, comparative Statement of Revenue and Expenditure for the three years ended December 31, 1965, 1964 and 1963. EXPENDITURE Salaries 105,00 Travel 20.00 Printing, postage & advertising . 8.32 Telephone 4.30 Exeter Industrial Developments Ltd. . . 506.24 Bank charges 2.00 Permit 10.00 Other Funds (specify) Capital funds 11,530.17 60,304.06 Taxes Receivable (Schedule 5) Deferred Charges Total Assets . , . . . . .. 65,167.69 12,979.16 97,535.84 Totals of Debit and Credit 19,388.99 Balance of Surplus December 31, 1965 (Form B) 126,053.08 year ended December 31, 1965 1964 1963 78,146.85 655.86 Revenue Excess of Revenue over expenditure 155.64 262,996.44 73,911.32 36,224,70 11,383.45 1,523.75 2,772.65 6,584.86 21,401.18 23,246.27 PUC Water Supply System 293,232.37 280,173.12 72,195..17 72,680.66 Taxation Debenture debt charges recoverable Contributions grants and sub- sidies Contributions other municipali- ties Licenses and permits . Interest and tax penalties Other revenue Sewerage collections . . Surplus of prior year used to reduce levy LIABILITIES Temporary Loans (Schedule 6) Accounts Payable 26,000.00 7,718.73 3,808.49 273.98 658.17 9,446.86 78,146.85 December 31, 1965 Exeter Public Library Board 105,059.51 11,702,37 1,328.44 4,404.80 38,188.34 18,243.21 39,501.90 64,307 41 13,691.18 1,726.25 4,678.69 12,748.08 16,975.83 Debentures and Coupons Due Principal Interest REVENUE 2,000.00 1,808.49 December 31, 1965 Sale of Water: Residential 33,290.22 Commercial 6,596.89 Industrial , 16,086.52 Hydrant Rental 5,362.50 Other Municipalities School Boards Other Local Boards and Commissions (specify) Public Utilities Commission - Hydro 4,446.86 public Utilities Commission - Water 5,000.00 REVENUE Grants Town of Exeter 4,900.00 Province of Ontario 2,05'7.78 County of Huron 40.00 Film Rent 19.79 Fees and fines 189.93 Bank interest 14.39 16,716 96 61,336.13 aliscellaneous Revenue: (specify) Interest Revenue Sale of material labour recovered $490,272.14 571,282.35 440,044.62 477.68 Surplus ( Form C ) 41.96 519.64 Total Liabilities and Surplus 126,053.08 7,221.89 Expenditure General government . . 30,055.58 27,649.38 24,711.38 Protection to persons & property 36,238.39 35,558.29 33,949.00 Public works roads and streets 71,068.59 122,692.50 47,783.69 Sanitation and waste removal 44,454.41 44,274.04 22,769.94 Relief assistance 7,078.95 6,413.34 4,606.71 Institutional care 9,788.70 5,466.05 4,77.75 Education 103,802.16 107,914.09 100,765.70 Recreation and community services 20,444.68 49,853.66 Debenture debt charges . . 95,762.31 98,110.34 Discount for taxes . . . 1,788.74 1,822.34 Taxes written off 1,883.83 36.04 County rates . . . . , . . 49,619.49 43,378.89 Capital expenditure from current revenue 8,998.27 Provision for reserve funds 2,030.99 3,104.00 Sundry 277.89 $ 483,292.98 546,272.96 Surplus for year $ 12,979.16 25,009.39 Total Revenue Section 61,855.77 EXPENDITURE Administration and General 3,436.91 Customers' Billing and Collecting 2,132.02 Power and Pumping Maintenance 7,967.78 Operation 4,136.17 EXPENDITURES 1,270.00 142.25 442.50 120.00 491.37 612.34 1,724.87 121.37 162.25 188.47 35.95 18.30 70.69 2,407.82 Salaries - Librarian Assistant librarian Child librarian Secretary Janitor Heat, light, water & telephone Books purchased Magazines and Newspapers Stationery and supplies Insurance Postage express and bank charges . . . Membership fees Maintenance Capital expenditures from current revenue Statement of Revenue and Expenditure 12,103.95 3,565.06 18,166.07 88,226.65 1,670.61 1,567.02 41,982.72 1,967.30 3,526.00 Transmission and Distribution Operation Other (specify) Building operation and maintenance December 31, 1965 REVENUE 502.06 502.06 15,398,22 19,059.22 56,197.44 5,658.33 61,855.77 Actual Budget 290,564.47 72,195.37 Provision for depreciation Debt Charges (Schedule P-3A) Total Revenue from Taxation (Schedule 3) 293,232.37 Long-Term Debt Charges Recoverable (Schedule 12) 72,195.37 Contributions, Grants and Subsidies Governments: Canada 960.00 Ontario - Welfare Assistance) 13,520.37 Health Highway Improvement 34,848.97 Payments in lieu of muni- cipal taxes . . . . 1,678.95 Police and Fire . . . 237.79 Unconditional Per Capita Grants 9,997.50 Recreation . . . 3,063.83 7,808.18 Total Expenditure Surplus for Year 396,420.54 43,624.08 586.29 Excess of expenditure over revenue Total Expenditure Section 948.00 PUC Electric Power Exeter Recreation Committee General December 31, 1965 REVENUE The records of the Recreation Committee did not state the salary to be paid to the Secretary-Treasurer. As a result an appar- ent overpayment of $350.00 was made and subsequently recovered. It is suggested that the salaries to be paid to all officials be clearly stated in the minutes of the respective Boards, Sale of Electrical Energy: Residential Sales Commercial Sales Lighting, etc Industrial Sales Lighting, etc Sales to own Municipality Street Lighting Miscellaneous Revenue: Sales of Merchandise Other: (specify) Apartment rental Rental of meters and water heaters Sundry Interest revenue REVENUE 106,637.10 37,638.35 43,073.52 6,550.22 Grants Town of Exeter 6,496.33 Kinsmen Club 600.00 Exeter Community Centre Board 189.24 Sale of instruments-Jr. Band 200.00 Oil Painting 4.50 Day Camp 1,419.55 Promenaders Square Dance 402.23 Teen Town 5,689.42 Junior Hawks hockey 2,409.03 Figure Skating 1,207.10 Playground 202.75 Minor Hockey 1,292.90 Swimming Pool 1,035.00 63,347.41 13,691.18 1,726.25 4,6'78.69 51,571.40 12,400:00 1,205.00 3,200.00 In setting the 1966 tax rates the underlevies shown on schedule 8 should be levied for. Other Municipalities Licenses and Permits (include dog tax) Interest, Tax Penalties, etc. Other Revenues - Rents, Concessions and Franchises Fines Service Charges . . . Recreation and Community Services 370.99 Auditor's Opinion Subject to the foregoing qualifications I hereby report that in my opinion: 1,052.46 510.90 585.00 645.00 1,058.80 359.22 227.78 (1) The financial transactions which have come under my notice have been within the power of the municipality. (2) The audit has been conducted in accordance withthe instructions of the Department of Municipal Affairs. (3) The financial statements present fairly the financial position of the municipality as at December 31, 1965 and the results of its operations for the year ended on that date. 38.00 2,661.79 196,560.98 8,336.47 9,293.08 116,346.62 8,323.28 1,981.54 1,986.84 2,186.36 1,800.00 21,148.05 Miscellaneous (specify) Sewer charges 16,975.83 Provision for deferred revenue 244.29 Transfer from reserve funds 8,990.63 Taxes written off recovered 1,035.83 Sale of band instruments 250.00 Retail sales tax 40.97 Total Revenue Section EXPENDITURE Administration and General Customers' Billing and Collecting . Electrical Energy Purchased Transmission and Transformation: Operation Distribution: Operation Street Lighting: Operation Other (specify) Building operation & maintenance Apartment maintenance EXPENDITURES Salaries-directors and assistants 8,493.52 Administration 2,128.84 Minor ball 109,00 Oil Painting 21.00 Day camp 1,460.62 Teen Town 4,887.02 Junior Hawks hockey 1,702.01 Figure skating 881.85 Playground 392.62 Minor hockey 1,368.35 Swimming pool 167.12 Square dancing 10.00 A. M. HARPER Date of filing May 11, 1966 License Number 3034 27,537.55 19,036.38 479,555.18 452,920.62 16,716.96 16,716.96 496,272.14 469,637.58 Gross Total Revenue Surplus from Prior Years used to reduce levy Capital and Loan Fund Balance Sheet Total Revenue Section . . . 3,150.42 1,544.25 21,621.95 4'73.90 4,694.67 Depreciation 11,914.73 Debenture Debt Charges Matured in Current Year Interest 2,006.54 Excess of expenditure over revenue EXPENDITURE December 31, 1965 Actual Budget 2,006.54 ASSETS General Fixed (as per Schedule 18) Due from School Ratepayers (for Debentures) public and Continuation 150,500.00 Collegiate and High 63,661,50 Due from Utilities and Other Municipal Enterprises (for Debentures) Water Supply System Electric Light and Power System General Government Executive and Legislative 4,074.16 Administrative 13,651.54 Other 12,329.88 Exeter Public School Board Total Expenditure 164,883.77 Surplus for Year carried forward to Surplus Account 31,677.21 Total Expenditure Section 196,560.98 333,825.99 214,161.50 December 31, 1965 30,055.58 30,959.42 Protection to Persons and Property 11,352.55 14,730.51 48.00 6,082.6'7 436.25 REVENUE Fire Police . Law Enforcement . . Street Lighting Protective Inspection Other (specify) Ausable River Authority 3,245.06 Parkhill Dam 343.35 Government Grants Ontario 78,276.02 78,276.02 Taxes requisitioned (including debt charges) From own municipality 60,000.00 From other municipalities (specify) Township of Stephen '718.79 Township of Usborne 237.25 60,956.04 Tuition fees from counties, other school boards and individuals 468.25 Other Revenue Bank interest 183.44 Monarch Life Assurance 321.00 Sundry 44.55 Additions Section 53 762,45 1,311.44 Surplus at end of prior year 21,246.64 Total Revenue 162,258.39 EXPENDITURE Administration 6,167,49 Plant operation and maintenance . . . 15,197.78 Instruction Salaries - principals, teachers and inspectors 82,303.82 Instructional supplies 7,209.33 89,508.15 Auxiliary services Other 325.51 325.51 Debt Charges Long-term debt interest . . . . 8,057,50 principal instalments 16,000.00 24,057.50 Capital expenditures from current revenue 5,261.07 Other Expenditures Share of taxes written off . . , 331.31 331.31 Total expenditure... 40'4044 114' 140,848.81 Surplus . 4 414440440* 4 I 21,400,58 Total* 044.itt**4 * 4•44 162,258.39 Community Centre Board 140,290.60 30,000,00 170,290.60 December 31, 1966 Debentures Assumed by Other Municipalities (Schedule 2) Accounts Receivable (Schedule 17) Other Tangible Assets (specify) Sewage-Ontario Water Resources Commission Less: Reserve for debt retirement 251,338.50 33,373.23 REVENUE 36,238.39 37,270.02 71,068.59 57,850.00 44,454.41 35,693.48 16,867.65 18,800.00 103,802.16 102,532.07 20,444.68 25,360.00 Public Works - Roads, Highways and Streets etc Sanitation and Waste Removal Social Welfare (Schedule 10) Welfare Assistance Institutional Care Skating 1,720.10 Ice Rental 1,418.45 Hockey 2,748.02 Figure Skating 491.00 Snack bar 6,810.47 Swimming pool 3,018.26 Other rentals 1,267.00 Horse Barn 310.00 Sign rental 400.00 parks rental 706.50 Skate sharpener 63.60 Grants-Town of Exeter 1,524.98 Telephone 18.89 Sundry 20.00 Donations 55.00 149,954.28 7,211.46 142,742.82 1,145,732.64 7,078.95 9,788 70 Education, including debt charges (Schedule 9) Recreation and Community Services Debt Charges Long-term debt charges (Schedule 11) Less own share of school debt charges LIABILITIES Debenture Debt Issued and Unmatured General Town owned watermain Arena Sanitary sewer 133,249.64 37,516 35 95,733.29 29.02 7,334.00 10,600.00 93,238.27 111,172.27 20,572.27 Schools Public and Continuation Collegiate and High ...... Short-term interest and other charges EXPENDITURES Salaries & wages 1,896.90 Light & power , 1,915.72 Snack bar 5,267.52 Repairs & maintenance 1,695.11 Fuel 1 .. 060.96 Telephone , . . 28.87 Advertising & supplies 482.80 Unemployment insurance . . . - . 20.04 Insurance • 2,482.72 Rank Charges 14.08 Convention & travel 110.13 Repairs & maintenance barn . . . . . 105.19 Swimming pool , . . , , . . , , . . . , 1,863.49 Grand Stand repairs . 756.00 parks.........,...... . 380.00 Miscellaneous . . .. . , . . . 6 0 48.56 150,500.00 315,000.00 465,500.00 95,762.31 98,964.59 1,788,74 1,800.00 1,883.83 1,100.00 8,908.27 9,071,14 40,619.49 49,036.86 Discount for Taxes . . . . , Taxes written off Capital Expenditures out of Revenue (Schedule 13) . . . . Joint Or Special Expenditures County Rates . Public Utilities and Other Municipal Enterprises Water Supply System 140,200.60 Electric Light and Power . 30,000,00 170,290.60 49,619.49 Total 746,062,87 Other Long Term Debt (specify) Due to Ontario Water Resources Commission 149,054.28 Less: Debt retirement fund . 7,211.96 Miscellaneous (specify) Provision for OWRC reserve 2,030.99 Discount-sales of debentures 277.80 2,308.88 200.00 142,742.82 20,000.00 11,530,17 224,496.78 1,145,'732,64 Temporary Loans Due to Other Funds ..... Investment in Capital Assets , - Gross Total Expenditure Surplus for the ?ear 483,202.98 468,637,58 12,979.16 1,000,00 406,272.14 469,637.58 18,028.09 2 544 18 Excess of revenue over expenditure Total Expenditure Section f