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1•1111111.111.11.1111.15
TOWNSHIP OF HAY AUDITOR'S REPORT,-1972
TO: The Members of Council, and Ratepayers of the Corporation of the
Township of Hay.
I have examined the 1972 financial statements of the Corporation
of the Township of Hay and its local boards, which are listed on
the attached Index. My examination included a general review of the
accounting procedures and such tests of accounting records and other
supporting evidence as I considered necessary in the circumstances.
In my opinion these financial statements present fairly the financ-
ial position of the Corporation of the Township of Hay and its local
boards as at December 31st, 1972, and the results of their operations
for the year then ended, in accordance with accounting principles
generally accepted for Ontario municipalities applied bn a basis
consistent with that of the preceding year.
Goderich, Ontario
January 31, 1973
Licence Number 4223 A.M. Harper
3.NET LONG TERM LIABILITIES
Total long term liabilities incurred by the municipality and out-
standing at the end of the year amount to 844,680
Of the long term liabilities shown above, the responsibility
for payment of principal and interest charges has been assu-
med by the Huron County Board of Education for a principal
amount of 265,880
Net long term liabilities at the end of the year $578,800
4, CAPITAL OUTLAY TO BE RECOVERED IN FUTURE YEARS
Some capital outlay does not represent a burden on
general municipal revenues, as it is to be recovered
in future years from other sources:
Special charges on benefitting landowners
Municipal enterprises - Hay Municipal Telephone System
237,800
341,000
SfTT,T10,
STATEMENT OF REVENUE AND EXPENDITURE
for the year ended December 31, 1972
ANALYSIS OP REVENUE
for the year ended December 31, 1972
1972 1971
$ $
1972
Budget
1972 1971
Actual Actual
$ $
Accumulated net (deficit) at
the beginning of the year (6,322) 10,642
EXPENDITURE
Taxation
Realty-
Residential and farm
Commercial and industrial
General government
Protection to persons and property
Public Works
Sanitation and waste removal
Social and family services
Recreation and community services
Community planning and development
Financial expenses
Education
Region or county - share of expenditure
Other
326,353 293,110
16,265 15,129
347,621 342,618 308,239
6,155 5,748
40,591 40,591 34,795
388,212 389,364 348,782
Business
Special charges
19,707
6,141
162,339
5,451
4,793
646
427
11,005
167,389
78,843
4,464
461,205
569 600
Contributions from other governments
Payments in. lieu of taxes
Ontario -569.
23,473
11,755
178,047
6,212
95
466
509
1,308
170,800
84,401
3,430
480,496
666
066 GOO
9,835
REVENUE
Taxation
Contributions from other governments
Other
07,900 348,782
79,895
15,564
444,241
Subsidies - Ontario - General
Per capita
Provincial municipal employment
incentive program-1971-72
Specific-
Roadways
General welfare assistance
Warble fly
389,364
83,037
12,091
484,492 77,735
9,783 9,645
1,650 1,2.15
70,800 64,704
69 3,582
150
82,371 79,326
Accumulated net revenue (deficit) at
the end of the year
Analysed as follows:
General revenue
Municipalities
(2,326) (6,322) 78,335 83,037 79,895
(2,326) (6,322)
STATEMENT OF CAPITAL FUND OPERATIONS
for the year ended December 31, 1972
1972 1971
$ $
Unfinanced capital outlay (Unexpended capital
financing) at the beginning of the year 1,330 1,279
Other Revenue
Licenses and permits 1,500 2,232 1,293
Rents, concessions and franchises 1,200 1,006 1,101
Penalties and interest on taxes 6,000 6,545 6,417
Provision for deferred revenue 18 5,065
Taxes written off recovered 300 665 224
Discount on county rates 1,000 1,196 1,068
Sundry interest 309
Sundry 500 429 87
10,500 12,097 15:564
Total Revenue 477,047 484,492 444,241
CAPITAL OUTLAY
General government
Protection to persons and property
Public works
Transfers to others
307
1,710
12,547
46,500
60,757
66,951
67,258
ANALYSIS OF EXPENDITURE
for the year ended December 31, 1972
CAPITAL FINANCING
Long term liabilities incurred
Contributions from the revenue fund
Other
1971
Actual
1972
Actual
1972
Budget
$
46,500 66,900
14,257 , 307
563
61,320 67,207 2,991
16,568
148
19,707
3,200
18,000
1,000
22,200
Unfinanced capital outlay (Unexpended
capital financing) at the end of the
year
3,818
18,435
1,220
3,473
General government
Members of council
General administration
Unclassified
767 1,330
CONSOLIDATED BALANCE SHEET
as at December 31, 1972
Protection to persons and property
Fire
Protective inspections
Street lighting
Unclassified ASSETS
4,000 5,272 4,048
75 71 78
21
6,179 6,391 2,015
10,254 11,.756 6,141.
Cash
Accounts receivable
Taxes receivable
Other current assets
132,200
Public works
Roadways
Drainage
Unclassified 40,591
1972 1971
$ $
49,.392 24,591
86,417 74,294
60,193 58,895
16 63
196,018 157,843 17-2,791
134,476
2,980
40,591
178,047
123,064
5,580
34,795
162,330
Capital outlay to be recovered in
future years
Sanitation and waste removal
Garbage collection and disposal
578,033 584,637
774,051 742,480,
6,000 6 ,212
6,000 .414
LIABILITIES
Social and family services
General assistance
Unclassified DS
Si;
Temporary loans
Accounts payable and accrued liabilities
Other current liabilities
4,698
95
4.7`93
39,112 52,581
57,915 9,726
2
97,027 62,309
578,800 585,968
100,550 100,525
Recreation and community services
Parks and reereation Net long term liabilities
Reserves and reserve funds
Accumulated net revenue (deficit) and
unapplied capital receipts
646 460 . .
4 _ -66
500
646
(2,326) (6,322)
774,051 742,480 Imp
520
SOUS TO FINANCIAL STATEMENTS
I.CHARGES FOR NET LONe TERM LIABILITIES
Total charges fur the year for net long term liabilities
were as follows:
Principal payments
Interest payments
135
9
283
427
CoMmunity planning and development
Planning and zoning
Industrial development
Unclassified
A65.
53,668
29,375
$,_83,043
Of the total chargui shown above, $40,590 was paid from the
revenue of the municipality and is included in expenditure,
classified under the appropriate functional headings, and $42,453
was recovered from Hay Municipal Telephone System for which the
related net long turn liability was incurred,
2.BASTS OF CONSOLIDATION
The Consolidated Balance Sheet reflects the assets and liabilities
of the revenue fund, the capitol fund and all reserve funds of the
municipality. Trust fund assets administered by the municipality,
amounting to $414, and the assets and liabilities of the local
boards have not lout, consolidated.
Fihancial expenses
Interest on temporary borrowing
Prevision for reserves
Unclassified
300
500
300 274
10,000
1,308 731
tibo 11_,005
Education
Elementary - public
separate
Secondary
Region or county - share of
expenditure
Other:
Police Village of Oashwood
Liquor vote expense
'Petal expenditure
76,209 76,528 63,311
19,530 19,530 16,905
71,489 24.742 88.1 70
170;226 17.0T8b0" 167_ 38'1
8.1,135 _84 ,410 ?8:81 3
3,418 3,430
540
1,054,
4"R-5- .,"4"iiW 42115
22, 1973 9e 8 Times-Advocate, February
Is
RODEO MAKES DONATION Exeter's Midwestern Rodeo committee presented a cheque Sunday to Lon-
don's Crippled Children's Treatment Centre, Shown above is Rodeo chairman Lloyd Mousseau making the
presentation at the right to the Centre's chairman Ralph Duffus. At the left are George Beer of the Pineridge
and Bill Brady, a director of the Centre and an honorary director of the Rodeo. T-A photo.
WI sees fire alarm system
Lady celebrates birthday
Ladles complete
sweet pea quilt
Py MAKIEL CURTS
GREENWAY
The ladies of the Corbett
community have finished quilting
a gat in the sweet pea pattern
and it is on display at Cbarltort's
Ladies Wear, Parkhill.
Evelyn Curts was guest
organist Saturday Or the
McArthur-Johnson wedding in
Grand Bend United Church.
Mr. & Mrs, Gerald Merrier and
Stephen, Toronto and Gary
Eagleson, Guelph Veterinary
College, were weekend visitors
with Mr. & Mrs. Harvey
Eagleson.
Sunday visitors with Mr. &
Mrs. Hugh Adair and family were
Mr. & Mrs. Wilmer Harrison,
Goderich and Mr. & Mrs. Peter
iiitermark, Lambeth,
Elton Curts has returned home
from St Joseph's Hospital; Helen
Eagleson is still confined there;
Harvey Eagleson is convalescing
at his home; and Harry Isaac is
also home after another short
stay in Strathroy Hospital.
Russell Brown has had the
misfortune to dislocate his
shoulder, and as a result has his
arm in a sling,
Mr. & Mrs. Selbourne English
were Detroit visitors for a couple
of days last week.
By the way: When a fellow gets
married, his spooning days are
over, From then on, he has to fork
it out.
Mrs. Leo Boyle, Shelia, Mrs.
Westelaken and Deborah
Westelaken enjoyed the fashion
show Thursday evening in
Parkhill. Shelia Boyle was also in
the show.
Mrs. Emily Tomes who is a
patient in St. Joseph's hospital
expects to be home soon,
By MRS. SUS EOM NTON
CLANDEBOYE
The Clandeboye W.I. met at the
home of Mrs. J. Donaldson with
15 members and one guest an-
swering roll call. Mrs. R.
Williams convened the program
on citizenship and world affairs
with Mrs, Bruce Henry, and Mrs,
Donaldson assisting her.
Richard Beck, London showed
slides and demonstrated the fire
alarm system, "Pyre-Vox."
Nancy Holland of Clandeboye 4-
II club is a contestant for the
dairy princess contest in the farm
show,
There will be a short course on
"Bath and Bedrooms," presented
in Clandeboye United Church
March 8.
Thursday evening. Demon-
stration were by the St. John's
Ambulance Corps.
Lorne Derbyshire is a patient
in St. Joseph's Hospital, London.
Clare and Nathan Skinner
visited Sunday with Dave,
Eleanor and Janis Kestle.
Ansley Neil, father of Rea Neil
Clandeboye, has been moved
from St, Joseph's hospital,
London to South Huron Hospital
in Exeter and is progressing
favorably.
Cindy Donaldson spent the
weekend in Shipka with her sister
and brother-in-law Joan and
Scott Sweitzer.
Carolyn and Susan Hardy
enjoyed the production of "My
Fair Lady" at U,W.O. theatre
Thursday evening.
Bill Simpson and Mr. D. Kestle
attended a safety seminar for
school bus drivers at Catholic
Central High School in London
Baptismal
at Whalen
By MISS ELLA MORLOCK
Last Tuesday evening the
Youth Fellowship of Zion. United
Church held a tobogganing party
at the Morrison Dam.
Thursday evening Seniors of
Zion United Church enjoyed a
social evening in the Community
Hall, arranged by Harry
Schroeder, social convener of the
Adult Bible Class. The Women's
Institute provided a roast beef
dinner, Rev, Douglas Warren
offered the blessing and led a
singsong Ella Morlock conducted
a contest. The rest of the evening
was spent playing table games.
About 56 members were present.
Laura Mathers visited her
sister Mrs. David McLarty in the
Strathroy Hospital Thursday
afternoon. Mrs. McLarty is
recovering from surgery.
Roy Smith, making recovery at
Victoria Hospital from injuries
sustained in a motor accident,
spent a few hours with his
parents Mr. & Mrs. Alf Smith one
evening last week.
Lynda Haugh returned Monday
to classes at the University of
Western Ontario.
Rev. Armin Schlenker and
Mary Ellen attended anniversary
services at Bridgeport United
Church, Sunday.
Robert Bushfield Jr. returned
home from South Huron Hospital
Saturday.
Sunday guests with Mr. & Mrs.
Keg Finkbeiner were Mr. & Mrs.
j,R. Pollard, London, Mrs. Fink-
beiner's brother, Wayne Sass of
Waterloo, her mother and J.
Ilellebuyek, Chatham.
Rev. Donald Stuart, before his
retirement,minister at Brucefield
United Church conducted the
morning service in Zion United
Church Sunday, bringing a
message on social justice from
the Book of Amos.
Newspaper reading is a daily
habit in households at all income
levels, Audits & Surveys research
shows. The rate ranges from 95
percent of households with in-
come over $10,000 annually to 86
percent of households in the
$3,000-$5,006 income bracket.
Personals
Aggie Northgrave celebrated
her 86th birthday on Friday with
good wishes from many friends
and neighbours.
Mrs. C. Coughlin, Kathy and
Karen attended the Fashion Show
at Parkhill High school. Kathy
participated in it.
1111111111=INIF
By MRS. HAMILTON HODGINS
WHALEN
Mr. & Mrs. Cleve Pullman
visited Sunday with Sam Giles,
RR 1, St. Marys.
Tecia Louise, baby daughter of
Mr. & Mrs. Allan Hodgins was
baptized on Sunday, following the
service Mr. & Mrs. Hodgins
entertained the Hodgins and Gee
families at dinner,
Jeffrey Betteridge, St. Marys
spent the weekend with his
grandparents, Mr. & Mrs.
Gordon Johnson,
Visitors on Sunday with Mr. &
Mrs. Alton Neil were Mr. & Mrs.
Rae Adams, Ailsa Craig and Mr.
& Mrs. Chas. Rollings, Centralia.
Mr. & Mrs. Bruce Wallis and
family, London were Sunday
visitors with Mr. & Mrs. Alton
Wallis.
Father McGee, Windsor a
former resident of Whalen
celebrates his 50th year in the
priesthood this week.
Mr. & Mrs. Gerald Wallis were
Sunday dinner guests with Mr. &
Mrs. Jack Switzer, Kirkton.
Mr. & Mrs. Gerald Hern were
Friday night guests with Mr, &
Mrs. Bob Spence when Omand
Spence, Atwood celebrated his
birthday.
Mr. & Mrs, Bill Morley visited
with Mr. & Mrs. Bill Brock,
Exeter Sunday evening,
Se% eral from the community
spent Sunday at the Pineridge
Chalet at the Crippled Children's
day.
Mrs. Ethel Squire, Granton, a
former Whalen resident held a
Valentine dinner party Wed-
nesday evening in the Foresters
Hall, Granton for several friends
and her family. Those attending
from the community were Mrs.
Margery Morley, Mr. & Mrs.
Allan Hodgins, Mr. & Mrs,
Gordon Hodgins and Mr. & Mrs.
Norman Hodgins.
Mr, & Mrs, Hamilton Hodgins
visited with Mr. & Mrs. Fred
Mardlin, Wesley on Sunday
evening to celebrate Lisa Mar-
dlin's first birthday.
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1973
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Phone 235-2144 8xe-ter
South
End
Service
EXETER 235-2322
Open Evenings
By Appointment i.