The Exeter Times-Advocate, 1970-10-15, Page 14Lucan
MIDDLESEX.COUNTY:
TO: The Supporters of
The Middlesex County Board of Education,
We have examined the Revenue Fund and Cap-
ital (Building) Fund Balance Sheets of The Middlesex
County Board of Education as at December 31, 1969
and the Statements of Revenue Fund Revenue, Rev-
enue Fund Exxpenditure and Source and Application
of Capital Funds for the year then ended. Our exam-
ination included a general review of the accounting
procedures and such tests of accounting records and
other supporting evidence as we considered necessary
in the circumstances. We have relied upon the reports
of the auditors who have examined the financial
statements of the former boards of education which
REVENUE FUND BALANCE SHEET
AS AT DECEMBER 31, 1969
Exhibit "A"
ASSETS
Elementary Secondary Total
Cash $ 1,920 $ 1,920
Accounts receivable:
Local taxation -
Underlevies (net) - note 4 13,145 67,231 80,376
Other 9,173 18,612 27,785
Other school boards - note 3 2,317 87,150 89,467
Government of Ontario -
General legislative grant -
note 7 101,120 211,911 313,031
Canada pension plan 5,704 7,081 12,785
Educaticn mill rate subsidy 376,914 59,916 436,830
Other 1,519 1,853 3,372
Due from other funds:
Capital 34,638 4,207 38,845
General 307,147 (307,147)
Other assets - note 6 ...... 20,166 - 20,166
$873,763 $150,814 $1,024,577
REVENUE FUND STATEMENT OF
REVENUE AND EXPENDITURE
FOR THE YEAR ENDED DECEMBER 31, 1969
REVENUE:
Elementary Secondary Total
Local taxation:
Requisition
Supplementary taxes
Other school boards
Government of Ontario:
General legislative grants
Education mill rate subsidy
Canada pension plan recoverable
Practice teachers
Government of Canada
Individuals
Other
EXPENDITURE:
$ 237,637
818
2,693,708
77,993
8,735
381,643
24,599
591,899
2,869
17,087
386
767,489
275
• $4,805,138 $5,031,590 $9,836,728
CAPITAL ( BUILDING) FUND BALANCE SHEET
AS AT DECEMBER 31, 1969
LIABILITIES
Elementary Secondary Total
Unmatured debenture debt $5,743,747 $1,952,404 $ 7,696,151
Due to other funds 34,638 4,207 38,845
Accounts payable 12,958 - 12,958
Investment in fixed assets ... 3,776,427 6,374,903 10,151,330
$9,567,770 $8,331,514 $17,899,281
Tops members
reach top status,
Lucan District Tops Club held
their weekly meeting at the
Masonic Lodge, Wesnesday last,
with the leader presiding.
Three members have now
reached their top status, which
means they keep the pounds off
sensibly and they have now
reached their desired weight.
The loss for September was
791/4 lbs. and the gain 533/4. Two
new members joined in
September and the Club is hoping
to increase the number in
October.
At the last exploration held
October 5 there were 10 Red
Star, 17 Blue are 10 Gold Star
girls in attendance.
With the use of 'selected Bible .
verses, hymns and a litany prayer
the girls learned how to thank
God for their eyes and ears.
Blue Star girls drew pictures of
things they liked to hear, and
made a poster entitled, Thanking
God for Ears,
Gold Star girls drew pictures
of things they enjoyed seeing for
Choir a success
at London Home
The McCormick Choir
organized by Miss Lina Abbott
for the summer church services,
proved such a success that the
members are still leading in the
singing at the church services.
Last Monday the choir sang at
a large Auxiliary meeting at
which Terri Culbert of CFPL-TV
formerly of Lucan, took moving
pictures which appeared
Wednesday evening on Channel
10.
Miss Abbott notified as many
Lucanites as time permitted, so
many saw the choir, two of whom
are in their 70's, one 90, and the
"-remainder over 80.
Miss Abbott was interviewed
and was surprised to see Miss
Margaret Sach, also formerly of
Lucan in a film a few minutes
previous to that of the choir.
Biddulph set
nominations
At their last meeting Biddulph
Council set nomination day as
Friday, November 27 at 1:00
p.m. and if an election is
necessary, December 7 from
10:00 a.m. to 8:00 p.m.
Building permits were
approved for the following: Jim
Riddell, an implement shed;
Wilbert Coulter, lot 30 Con. 3, a
house; and Ez Reymer lot 30
Con. 8, a hog barn.
Court of Revision was closed
on the Heenan, Langford and
Siroen Drains.
their poster, Thanking God for
Eyes.
Working in pairs the girls
composed TV commercials to
promote (1) Explorers, (2)
Sunday School, (3) Good
Manners at meetings, and (4)
UNICEF. Each couple then acted
out the results for the group.
Red Star girls drew the maple
leaf, part of the Explorers'
Emblem.
The highlights of the worship
were the Explorer picture,
Follow Me and large posters of
the Wonders of God's World. This
group had perfect attendance.
Next expedition will be
October 19 and the topic will be
United Nations Children's Fund
as a preparation for the
village-wide collection, October
30.
Senior citizens
meeting today
The Senior Citizens Club met
in the Masonic Hall last Thursday
afternoon with 16 present. There
were three tables of Euchre, and
lunch was served by Mrs. Tom
Hodgins and Mrs. Ron Crozier.
They will be meeting again this
coming Thursday.
There are many Senior
Citizens in Lucan and we would
like to see them out. If they do
not care to play cards, we would
be glad to have suggestions of
other games or alternative
recreation.
By SID DALEY
Just a little advance notice on
Branch 540s REMEMBRANCE
DAY plans. On Sunday Nov.
8th, our annual Remembrance
Day Church Parade will be held
at St. Patrick's Roman Catholic
Church on the Roman Line.
Comrades and Ladies will muster
at the Legion Hall at 10:30 a.m.
SHARP.
All comrades with cars are
asked to supply transportation
for those of our comrades who
require it. Please be on time so
that we can move off together in
convoy. Father McGraw has
assured us ample seating. Let's
not disappoint him. Let's fill 'em
up.'
November 11th, Branch 540
will host the Remembrance Day
Banquet at the Legion Hall,
Lucan. Dinner will be served at
7:00 p.m. sharp. All Comrades
are urged to attend as there will
be a "General" in attendance -
"General Public" that is, who
are cordially invited to attend.
Comrade President has assured
to supply us with an interesting
guest speaker.
I have the honor of chairing
the function at the invitation of
the president and will do all in
my power to make it a truly
mamorial occasion. PLEASE
TAKE TIME TO REMEMBE..Z.
I CHURCH NEWS
Rev. W. C. Tupling was in
charge at Lucan United Church,
Sunday. The lessons were read by
Debbie Stanley and Robin Bates.
Next Saturday at 2:30 p.m.
the CGIT will hold an Autumn
Tea in Holy Trinity Anglican
Church. There will also be a Bake
Sale and Hobby display.
Next Sunday there will be a
spe'ial speaker, Rev. Dr. L. W.
Schnell of Saskatoon who will
represent the Bible Society.
October 20 at 8:30 p.m. the
Official Board will meet.
October 22 at 8:30 the Or
Shalom Sisterhood of London
will perform a play on the subject
of Parent/Teenager relationships.
Lucan
personals
Mr. .& Mrs. Frank McGowan of
Beaconsfield, Quebec, and, Mrs.
Kenneth McGow.an of London
attended Sunday morning service
at Holy Trinity Church, visiting
Mr. & Mrs. Jack Murdy and other
Lucan. friends later,.
Murray Abbott of Centralia
spent the holiday weekend with
his son Don and family,
Mr. & Mrs, Richard Schenk
from South Cayuga visited Mrs.
Katherine Fischer for the
weekend.
Mr. & Mrs, C, G. Flynn of Port
Colborne were weekend guests of
Mr. & Mrs. M. H. Hodgins.
Mr. & Mrs, William Abbott and
family of Niagara Falls were
holiday visitors with Lucan.
relatives.
Mrs. Bob Coleman spent
Sunday at the Garrett cottage and
brought home her
great-grandchild, Donna Jo
McTaggert for a Thanksiving
guest.
Mr. & Mrs. Donald McFarlan
from Kinlough and Mr. & Mrs.
Charles Osbourn and Debbie
from Kitchener were guests of
Mr. & Mrs. Orville Jones on
Sunday.
Holiday guests with Miss Lina
Abbott included Mr. & Mrs.
Adam Wayne of Toronto,
Saturday, and Mr. & Mrs. William
Abbott and family, Monday.
Mrs. Katherine Fischer visited
her sister, Mrs. Louella Snell,
Thursday, who is a patient in St.
Joseph's Hospital.
Mr. & Mrs. Wilbert Stanley
attended a family gathering at Mr.
& Mrs. Verne Towers at Appin on
Sunday.
Mrs. Alec Young is at home but
almost entirely confined to her
bed. She would be very glad to
have her friends visit her, whether
in person or on the telephone.
Mr. & Mrs. Harry Bond Sr.,
celebrated their /14th wedding
anniversary, October 2,
Don't forget Saturday Oct.
17, for this is the clay the happy
bus leaves the Lucan parking lot
for the Oktoberfest in Waterloo.
Boy, is that gang in for a fun
festOctober 31st to December
31st, 197pOrovari
Prov incial
ecitahle dates set for
the Command
Membership Early Bird Drive. Be
an early bird - pay your
(branch) dues a little in advance
and get in on the free draw.
And that's 30 for this week.
REMEMBER - all too often a
clear conscience is merely the
result of a bad Memory!
Farmer, mailman
passes at Granton
Kenneth Riddell Hardie died
at his previous residence in
Granton, October 6, 1970, at the
age of 56.
He is survived by his wife, the
former Rhea Langford; a
daughter, Mrs. Doug (Donna
Jeanne) Heard, and four sons,
Ronald, Fred, Jim and Don, all of
Granton. He was pre-deceased by
a daughter Betty Ann, 1945. He
was the brother of Mrs. Floyd
(Mary) Dykes, Robert ( Lant)
deceased, Mrs. Glenn (Amelia)
Jameson, and Harold, all of
Granton, and grandfather of
David Heard.
The body rested at the Murdy
Funeral Home, Lucan, where
service was held by Rev. Susan
Seymour, Thursday and
interment was in St. James
Cemetery, Clandeboye.
Pallbearers were Lloyd
Mardlin, Doug Tuttle, Bill
Parkinson, Fred Cook, Jim
Riddell and Garfield Nixon.
Flower bearers were Bill Dykes,
Bob and Cliff Hardie, Bob
Pincombe, Don Jameson, Charles
Hayden, Pat Hardie, Cliff Cook
and Bob Langford.
Mr. Hardie had lived in the
district all his life as a farmer and
was for many years a mail-carrier
out of Granton.
THE MIDDLESEX COUNTY
BOARD OF EDUCATION
FINANCIAL REPORT: 1969
AUDITORS' REPORT
now comprise The Middlesex County Board of Ed-
ucation and which have been adjusted in accordance
with the Arbitrators' Report.
In our opinion, subject to the foregoing qualifica-
tion, these financial statements present fairly the
financial position of the Board at December 31, 1969
and the results of its operations and the Source and
Application of its Capital Funds for the year then
ended in accordance with accounting principles gen-
erally accepted for Ontario School Boards,
WELSH, WARREN, DAVIS & CO.
Chartered Accountants
Licence Number 3712
London, Ontario,
September 25, 1970.
LIABILITIES
Elementary Secondary Total •
Bank overdraft $344,666 $ - $ 344,666
Accounts payable:
Local governments -
Other school boards - tuition 1,099 250,748 251,847
- other 11,706 11,706
Municipalities 50,464 7,260 67,724
Trade accounts - note 1 63,991 42,692 106,683
Payroll deductions 6,830 6,036 12,866
Surplus (deficit) January 1, 1969 -
note 8 406,713 (167,628) 239,085
$873,763 $150,814 $1,024,577
$1,631,508
31,734
8,106
2,645,305
376,914
29,404
8,411
71,727
329
1,700
$4,805,138
$2,085,467 $3,716,975
38,269 70,003
223,343 231,449
2,590,352 5,235,657
59,916 436,830
21,881 51,285
8,411
1,200 72,927
8,691 9,020
2,471 4,171
$5,031,590 $9,836,728
Transportation
Tuition Fees
Capital expenditure (non-allocable)
Other operating expenditures
Debt charges
Non-operating expenditures
Attendance, health and food service
Plant operation
Plant maintenance
Business administration
Computer service
Instruction
Educational services
$ 106,404 $ 344,041
351 1,169
2,440,680 5,134,388
51,976 129,969
19,736 28,471
231,310 612,953
17,066 41,665
526,054 1,117,953
1,337,704 1,340,573
8,717 25,804
1,338 1,724
289,596 1,057,085
658 933
ASSETS
Elementary Secondary Total
Fixed assets --- note 2 $9,448,129 $8,331,402 $17,779,531
Account receivable 119,641 112 119,753
$9,567,770 $8,331,514 $17,899,284
Explorers compose
commercials for TV
VETS AT CONVENTION - Lucan Branch 540 of the Royal
Canadian Legion was well represented at the annual District A
convention held at .Sarnia recently. Some of the Lucan delegates
were President and Mrs. Jack Elson, Mr. and Mrs. Keith Dickson, Mr.
and Mrs. Pat Crudge and Sid Daley, Also in attendance were Mr. and
Mrs. Bill Smith. Photo by Daley
s Former resident
dies in Sudbury
Mrs. Mabel L. Patrick, wife of
the late George E. Patrick, died at
Sudbury Memorial Hospital,
October 6, 1970 at the age of 85.
She is survived by daughters,
Mrs. John (Dorothy) Bigham of
Islington, Mrs. David (Margaret)
Glover of Little Current, Mrs.
Mary Squire of Lucan, and sons,
George Patrick of Cornwall,
William and Chester Patrick of
Islington. She is survived by
twelve grandchildren and six
great-grandchildren.
A private funeral service was
held at the Toronto
Crematorium, Thursday with
in terment at Woodland
Cemetery, London, October 9.
Mrs. Patrick lived with her
daughter Mrs. Mary Squire in
Lucan, many years, before
moving to London.
BOY WINS
THREE TROPHIES
Lucan relatives were proud to
hear that Grahame Abbott,
eight-year-old son of Mr. and Mrs.
William Abbott, a member of the
Keystone team of Niagara Falls,
won the following trophies:
Championship, Play-off and
All-Stars. For the latter he was
chosen from 200 boys.
NOTES TO THE FINANCIAL STATEMENTS
DALEY'S WEEKLY COMMENTS
Let's remember
APPLICATION OF FUNDS:
Purchase of fixed.assets
Cost of Issuing debentures
SOURCE OF FUNDS:
Funds hot perinttilently fltiatittd, beginning of year .**,.,*...**.. 4 4 W
Fu net potittittiOntly iintincedy trid stir 144.0001iii44 iI#irtC01141Wilii.i.Oi011.1401141“ •
Urtexpericied funds, beginning of year 444400•440444ar .4. I or .. 4.1444444444wt
Unexpended funds, end of year • .. 4 • • 4 .61 4 4 • ....... 4 .... • I, fif
Other
Interest on temporary borrowing
Issue of long term liabilities
Contribution from Department of Indian Affairs
Special vocational grant ...
Equipment grant
Capital expenditures from revenue fund
Accurued interest on debentures
Federal sales tax refund
STATEMENT OF SOURCE AND APPLICATION
OF CAPITAL FUNDS
FOR THE YEAR ENDED DECEMBER 31, 1969
6•44•41444.1i444If*#•414464•444144••••444,1iis••• .. •
Elementary
$705,000
7,138
17,674
8,567
79,617
986,894
173
8,319
376
975,762
($157,760)
$229,814
72,048
($157;766)
817,906
8158,704
72,885
Secondary
77,077
9,220
12,346
112
$86,400 ($71,357)
12,346 988,108
12,346 970,240
173
8,319
376
98,755 916,751
Total
$705,000
7,138
77,077
9,220
30,020
8,567
79,729
1. The Board has adopted a limited system of encumbrance
accounting. Liabilities for purchases and related expenses were
recorded in 1969 for goods that were ordered in 1969 but not
received until 1970, The accounts payable in the year end
balance sheet include these liabilities and the use of encum-
brance accounting has not resulted in any material change in
the total expenditures shown on the attached statements of
revenue and expenditures from the total which would have
been shown if the Board had followed the practice of record-
ing purchases only on the receipt of goods,
In April, 1970 the Ontario Department of Education has
indicated that for 1970 and subsequent years, the system of
encumbrance accounting will not be acceptable for the pur-
pose of year end financial reporting,
2. The financial statements for the North and East Middlesex
District High School Boards at December al, 1968 do not pro-
vide for the cost of land, buildings, furniture and equipment.
In accordance with the instructions from the Ontario Depart-
ment of Education, the Board estimated these values as fol-
lows:
North Middlesex East Middlesex
District High
District High
School School
. .... . . $ 1,000 $ 9,000
784,000 2,597,000
475,000
These estimates have been included in the fixed assets of
the Capital(Building) Fund Balance Sheet (secOndary) as at
December 31, 1960.
3. The ArbitratOra for The Middlesex county Board of Ed ,
tics ton ruled that $3,767 and $9,089 WAS due trent the Latinbton
County Board of Education and The Xerit county Beard of
Education respeetively, Those amounts have not been teeorde4
on the financial statements due to their contingent nature.
They would be adjusted to surplus at December 31, 1968, The
Arbitrators recommended that these items may be referred to
the Ontario Municipal Board for clarification as provided for
in Section 84 (6) of The Secondary Schools and Boards of Ed-
ucation Act.
4. These financial statements indicate a net underlevy of
$80,376. On September .24, 1970, the Board received a credit
from The Board of Education for the City of London for 1969
tuition fees in the amount of $90,114 which is not reflected in
these financial statements, If it had been received in ,time to
include in the 1969 financial statements, tile Board would have
a net overlevy of 89,738.
5. In July of 1970 the Board entered into a contract agree-
ment with the Canadian Union of Public Employees Local No,
1170, covering custodial personnel and school bus drivers, the
terms of which are retroactive to October, 1969, The retroac-
tive wage expense of approximately $13,000 accruing during
the period October to December, 1969 has not been reflected
In the financial statements,
6. Buses valued at $20,166 on the Revenue Fund Balance
Sheet (elementary) reflects the value of those buses turned
over to the new county Board as appraised by independent
appraisers.
74 In order to calcu.late the general legislative grant, which is
subject to the approval of the Department of Education, for
elementary schools the enrolment figures at September 30,
1968 were required. These were not available therefore the
Board used enrolment figures as of the last day of school in
December of 1968.
8. The surplus (deficit) as reported on Exhibit "A" represents
the net surplus, deficits and reserves of the termer school
boards at January 1, 1909,
Land
Buildings
Furniture and equipment 125,000