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HomeMy WebLinkAboutTimes-Advocate, 1979-06-06, Page 2Pag* 2 Timo-Advocate, June 6( 1979 % Local firemen plagued by prank calls and ill jokes on emergency telephones Dear Editor: Having been on this Fire Department for nearly 20 years and being Chief going on 10 years, I never realized what Mrs. Lorna Dale of the Dale’s Answering Service sometimes had to put up with, in regards to an­ swering fire emergency calls, a job she did well for so many years. She was taken for granted by us, to be there when the phone rang, as people take us for granted to be here when the fire siren goes. With a number of the firemen and wives who are now taking the fire calls in place of the Dale's Answering Service, it comes as a surprise to myself and those of us who do have fire phones just how many wrong numbers, thoughtless and weird-minded people there are who use the fire emergency number for prank calls and ill jokes. Most people never have and never will know the feeling that comes over us, being a fireman when an alarm is sounded) not just during the day but also and more so at night, waking up to the sound of the siren or the phone ringing, won­ dering whether tragedy has struck, the urgency to an­ swer the call, the adrenalin and heart pounding feeling that takes place, the thought of some child or adult being trapped by smoke or fire, or even ourselves being over­ come by so many of the hazards in fire fighting today. The empty feeling that must take place when you have lost your home, business, belongings or even loved ones is never realized until it happens. Again to the pranksters, the characters who phone and say nothing, to those sick-minded enough to phone at 3:20 in the morning, saying, “I’m on fire’’ and hang up. I just wish you would stop and think what would happen if the men of this department came to me and said they don’t have to put up with this, take the fire phone out. Who then would answer the fire emergency calls and all those other unmentioned calls? YOU. Think about it. There could come a time when you may need us. Wouldn’t it be justgreatif at 4:00 a.m., or any other time the fire phone rang, we all thought “to hell with it, just some nut" and never an­ swered it or just took our sweet time at responding to the siren. Thank God for those dedicated people in the fire service, whether full-time, professional or volunteer, who give up long weekends, golfing, fishing, days at the beach, etc. to stay at home on-call for the fire emergency that may take place. They certainly deserve more consideration than that.Yours truly, Gary T. Middleton, Chief, Exeter & Area Fire Dept. Report to the Ratepayers of Exeter For The Year J 978 TO: The Members of Council, Inhabitants and Ratepayers of the Corporation of the TOWN OF EXETER. We have examined the consolidated balance sheet of the Corporation of the Town of Exeter as at December 31, 1978 and the consolidated statements of revenue and expenditure and capital operations, for the year then ended. Our examination was made in accordance with generally accepted auditing stan­ dards, and accordingly included such tests ana other procedures as we considered necessary in the cir­ cumstances. In our opinion, these consolidated financial statements present fairly the financial position of the Corporation of the Town of Exeter as at December 31, 1978, and the results of its operations for the year then ended in accordance with accoun­ ting principles generally accepted for Ontario municipalities applied, except as detailed in Note 9 on a basis consistent with that of the previous year. Kime, Ditchfield, Mills & Dunlop Chartered Accountants London, Ontario March 14,1979 Licence Number - 920 REVENUE Sale of water Domestic........................................... 131,691 120,114 Commercial........................... 89,522 92,857 Fire protection................................. 25,126 22,870 Investment income............................. 1,305 3,290 Late payment charges....................... 902 864 Miscellaneous....................................... 4,518 2,420 253,064 242,415 EXPENSES General administration........................... 18,251 16,682 Billing and data processing............... 8,823 8,905 Power and pumping................................. 40,566 41,802 Maintenance Mains.................................................. 10,326 12,353 Meters............................................... 3,171 618 Services.............................................. 5,600 4,030 Rent........................................................ 3,720 3,900 Principal and interest charges......... 80,854 58,680 Depreciation........................................ 58,273 55,875 229,584 202,845 Net income........................................... 23,480 39,570 Retained earnings, January 1 .......... 312,829 273,259 Retained earnings, December 31.... 336,309 312,829 TOWN OF EXETER CEMETERY BOARD BALANCE SHEET DECEMBER 31, 1978 (with comparative figures at December 31,1977) (b) Capital outlays, including fixed assets and the transfers of capital funds m the amount of $382,876 which have been financed from general municipal revenues of the current year, are reported on the Statement of Revenue and Expenditure. TOWN OF EXETER PUC ELECTRIC DEPARTMENT SATEMENT OF OPERATIONS STATEMENT OF REVENUE AND EXPENDITURE for the year ended December 31,1978 1978 Budget 1978 Actual 1 Accumulated net revenue (deficit) at the beginning of the year......................................40,936 40,936 EXPENDITURES AND TRANSFERS Municipal expenditures General government.......................95,757 100,501 Protection to persons and property ............................................. Transportation services................ 212,397 300,516 218,292 341,429 Environmental services................499,756 545,956 Health services................................42,063 42,010 Social and family services............2,350 7,960 Recreation and cultural services.202,088 234,281 Planning and development 2,570 15,607 Total expenditure................................1,357,497 1,506,036 TRANSFERS Transfers to region or county.......166,722 172,334 Transfers to school boards............409,737 429,508 Total transfers....................................576,459 601,842 Total expenditures and transfers.............................................1,933,956 2,107,878 REVENUE Revenue by purpose Municipal purposes Taxation.............................................747,310 785,325 Payments in lieu of taxes...............18,671 17,374 Ontario grants..................................375,711 379,673 Other grants......................................66,811 62,871 Fees and service charges....... .186,463 178,580 Other..................................................69,736 49,707 Revenue to pay for municipal purposes .............................................1,464,702 1,473,530 Region or county requisition Taxation.............................................114,630 120,231 Payments in lieu of taxes...............584 1,727 Ontario grants.....................................51,507 52,472 Revenue to pay the region or county requisition...........................166,721 174,430 School board requisition Taxation.............................................409,738 429,480 Payments in lieu of taxes...............3,369 Revenue to pay the school board requisition..........................................409,738 432,849 Total revenue.......................................2,041,161 2,080,809 Accumulated net revenue (deficit) at the end of the year..........................................148,141 13,867 Analysed as follows: General revenue..............................59,705 (78,452) Region or county..............................1,515 3,611 School boards....................................2,041 5,383 Local boards.....................................4,665 3,110 Municipal enterprises Water department...........................80,215 80,215 148,141 13,867 for the year ended December 31,1978 (with comparative figures for the year ended December 31,1977) 1978 $ 1977 $ REVENUE Sale of energy Residential.....................................487,572 427,812 Commercial..................................355,679 298,376 Street lighting...............................14,770 12,923 Rental..................................................8,372 8,500 Interest and late payment charges..............:...........................5,146 4,116 Miscellaneous....................................8,152 7,274 879,691 759,001 EXPENSES Energy cost........................................637,770 . 585,875 Operation maintenance...................64,004 53,079 Administration.................................69,183 67,292 Financial expense.............................7,401 4,240 Depreciation.....................................30,370 28,448 808,728 738,934 Net income........................................70,963 20,067 Retained earnings, January 1 459,388 439,321 Add: net income................................70,963 20,067 Less: excess earnings to be refunded................................. (25,027) . Retained earnings, December 31..................................505,324 459,388 ASSETS 1978 1977 $ $ Current: Cash.................................................... 2,634 2,517 Accounts receivable....................... 348 Due from perpetual care fund................................................. 105 ______ 3,087 2,517 Fixed-at cost: Land.................................................... 10,225 10,225 Buildings........................................... 7,287 7,287 Tools and equipment....................... 4,398 4,398 21,910 21,910 Less accumulated depreciation 1,753 1,169 20,157 20,741 Other-at cost: Perpetual Care assets.................... 162,093 152,940 Pre-Need Fund assets.................... 1,463 1,523 163,556 154,463 Total assets 186,800 177,721 LIABILITIES AND SURPLUS Current: Accounts payable............................. 557 195 Perpetual Care owning to trustee........................................... 131 Total current liabilities...................... 557 326 Reserves: Reserve for Perpetual Care Contracts............................. 162,093 152,940 Reserve for Pre-Need Contracts....................................... 1,463 1,523 163,556 154,463 Surplus....:............................................. 22,687 22,932 Total liabilities and surplus.............................................. 186,800 177,721 3. RESERVE FUNDS During the year $78,716 were credited directly to reserve funds without being recorded as revenues and expenditures of the Revenue Fund. The sources were: Contribution from Twp. of Usborne......................................... $ 1,200 Contributions from subdividers...... 2,500 Investment income............................. 6,407 Ontario Home Renewal Plan Grants............................................ 68,609 $ 78,716 4. NET LONG TERM LIABILITIES (a) The balance for net long term liabilities reported on the Balance Sheet is made up of the following: Total long term liabilities incurred by the municipality including those incurred on behalf of former school boards, other municipalities and municipal enterprises and outstanding at the end of the year amount to....................................$2,154,120 Of the long term liabilities shown above, the responsibility for payment of principal and other interest charges has oeen assumed by others for a principal amount of.......................................($372,000) The total value of sinking funds and the balance in the Ministry of the Environment Debt Retirement Fund which have been accumulated to the end of the year to retire the outstanding long term liabilities included above, amount to..........(64,738) Net long term liabilities at the end of the year $1,717,382 BALANCE SHEET STATEMENT OF CAPITAL OPERATIONS for the year ended December 31,1978 Unfinanced capital outlay (Unexpended capital financing) at the beginning of the year.......... CAPITAL EXPENDITURE General government....................... Protection to persons and property......................................... Transportation services ............ Environmental services................ Recreation and cultural services. Other.................................................. Total expenditure............................... CAPITAL FINANCING Contributions from the revenue fund. Contributions from reserve funds and reserves................................. Long term liabilities incurred...... Ontario grants.................................. Other.................................................. 1978 Actual $ 1977 Actual 8 as at December 31,1978 ASSETS CURRENT ASSETS Cash.................................................... Taxes receivable............................. Accounts receivable....................... Other current assets....................... Capital outlay to be recovered in future years................................... Other long term assets....................... LIABILITIES CURRENT LIABILITIES Temporary loans........................ Accounts payable and accrued liabilities....................... Other current liabilities................ Net long term liabilities.................... Reserves and reserve funds............. Accumulated net revenue (deficit) and unapplied capital receipts .............................................. 1978 $ 141,592 49,953 83,771 76,076 351,392 1,717,382 96,645 2,165,419 82,423 11,653 94,076 1,717,382 340,094 1977 $ 92,610 50,302 57,063 47,616 247,591 1,892,893 86,936 2,227,420 53,784 278,451 1,090 333,325 1,573,491 279,668 5. ACCUMULATED NET REVENUE (DEFICIT) AT THE END OF THE YEAR The balance in the revenue fund at the year end is available to reduce (to be added to) the levies of the following classes of ratepayers. General ratepayers....... School board ratepayers County ratepayers......... 1978 1977 $(78,452) $(15,295) 5,383 2,041 3,611 1,515 $(69,458) $(11,739) TOWN OF EXETER PUC WATER DEPARTMENT BALANCE SHEET DECEMBER 31, 1978 (with comparative figures at December 31,1977) Total capital financing................... Unfinanced capital outlay (Unexpended capital financing) at the end of the year. 319,403 1,536 5,809 189,303 235,426 30,913 54,270 514,547 382,876 9,000 190,000 162,869 89,205 833,950 215,585 45,113 93,739 691,154 981,013 1,811,019 410,828 477,225 520,437 298,711 1,707,201 319,403 13,867 40,936 2,165,419 2,227,420 6. CHARGES FOR NET LONG TERM LIABILITIES Total charges for the year for long term liabilities were as follows: ASSETS 1978 1977 $ I Current: Cash........................................................ 62,711 63,404 Accounts receivable....................... 2,386 3,880 Inventory......................... 1,824 2,000 Prepaid expense.............................. 18,958 ______ Total current assets................................ 85,879 69,284 Fixed-at cost: Land................................................... 6,000 6,000 Pumphouses and wells................. 431,808 417,480 Transmission and distribution system............................................ 1,509,755 1,444,117 Equipment...................................... 28,038 23,047 1,975,601 SI .890,644 Less accumulated depreciation...... 538,231 482,647 1,437,370 1,407,997 Other: Debenture discount........................ Total assets.......................................... 4,085 4,300 1,527,334 1,481,581 LIABILITIES AND SURPLUS Current: Accounts payable............................. Due to electric department.......... Holdbacks payable.......................... Total current liabilities...................... Long-term: Debenture debt outstanding......... Capital surplus: Equity in assets financed by debenture................................. Contributed capital.................... Retained earnings ............ Total liabilities arid 5,402 4,348 3,555 5,886 15,793 9,750 25.234 601,000 619,300 288,400 270,100 291,875 254,118 580,275 524,218 336,309 312,829 1,527,334 1.481,581 TOWN OF EXETER SOUTH HURON RECREATION CENTRE STATEMENT OF REVENUE AND EXPENDITURE for the year ended December 31,1978 REVENUE: Contributions Town of Exeter.................... Township of Stephen........... Township of Usborne.......... Rental of facilities................... Admissions and registrations Food and beverage sales....... Miscellaneous........................... EXPENDITURES: Administration Advertising........................... Insurance................................ Salaries and benefits.......... Supplies and general............ Utilities.................................. Arena operations Repairs and supplies............ Salaries and benefits............ Bar, hall and kitchen Salaries and benefits.......... Supplies and purchases ..... Capital expenditures............... Concession booth...................... Programs Salaries and benefits.......... Special events....................... Supplies.................................. Utilities.................................. Swimming pool Salaries and benefits ........ Supplies and repairs......... Utilities............................... Excess of revenue over expenditure.................... $63,442 1,200 4,000 50,447 22,163 46,776 2,500 190,528 1,628 9,998 21,731 2,116 27,643 6,602 23,859 13,593 13,698 23,113 22,134 2,286 2,145 4,259 865 X 189,948 580 NOTES TO THE FINANCIAL STATEMENTS 1. ACCOUNTING POLICIES (a) Statement of Revenue and Expenditure This statement reflects the revenues and expen­ ditures of the revenue fund and the following local boards: Exeter Cemetery Board South Huron Recreation Committee Exeter Public Utilities Commission - Water Department (b) Statement of Capital Operations This statement reflects the capital expenditure of the municipality to be recovered from the general municipal revenue of the municipality and its local boards as described in note 1(a). (c) Balance Sheet This statement reflects the assets and liabilities of the revenue fund, the capital fund, reserve funds and local boards as described in note 1(a). The assets and liabilities of enterprises that have not been consolidated are reflected only to the extent of their related net long term liabilities and capital outlay to be recovered m future years. (d) Fixed Assets The historical cost and accumulated depreciation • of fixed assets is not reported for municipal pur­ poses. Instead, the “Capital outlay to be recovered m future years’’ which is the aggregate of the principal portion of unmatured Tong term liabilities, capital funds transferred to other organizations, and the cost of capital projects not yet permanently financed is reported on the Balance Sheet. (e) Municipal Enterprises Municipal enterprises are those activities whose costs are substantially recovered from service charges on the users. The enterprises of this municipality whose revenues ana expenditures have not been consolidated in these financial statements are: Public Utilities Commission - Hydro Department (f) Charges For Net Long Term Liabilities Debt retirement costs including principal and in­ terest are charged against current revenues in the periods in which they are paid. Interest charges are not accrued for the periods from the dates of the latest interest payments to the end of the finan­ cial year. 2. CAPITAL OUTLAY TO BE RECOVERED IN FUTURE YEARS (a) Some capital outlay to be recovered in future years does not represent a burden on general municipal revenues, as it is to be recovered in future years from other sources: 1978 1977 Municipal enterprises................... $663,549 $643,166 1978 1977 Principal payments including contributions to sinking funds and to the Ministry of Environment Debt Retirement Fund.................. $ 39,791 $ 87,984 Interest...............................................158,516 121,295 $198,307 $209,279 Of the total charges shown above $146,334 were paid from general municipal revenues of the municipality and are included in expenditure on the Statement of Revenue and Expenditure classified under the ap­ propriate functional headings. The remaining $62,945 were recovered from municipal enterprises for which the related net long term liabilities were incurred and are not reflected in the statement. 7. LIABILITY FOR VESTED SICK LEAVE BENEFITS Under the sick leave benefit plan, unused sick leave can accumulate and employees may become entitled to a cash payment when they leave the municipality’s employment. The liability for these accumulated days, to the extent that they have vested and could be taken in cash by an employee on terminating, amounted to $11,250 at the end of the year. No provision has been made for this liability. 8. THE ANTI-INFLATION ACT The municipality, its local boards and commissions are by agreement between the Government of Canada and the Government of the Province of Ontario dated January 13, 1976, subject to The Anti-Inflation Act (Canada) and the national guidelines. This legislation limits increased and compensation payments effective October 14, 1975. This limitation was removed April 18,1978. 9. CHANGES IN CONSOLIDATION These financial statements consolidate for the first time the financial position and operating results of the Exeter Public Utilities Commission - Water Depart­ ment. This change in presentation has resulted m an increase m the opening accumulated net revenue in the amount of $48,350. In addition, the 1977 com­ parative figures have been restated to effect a meaningful comparison.