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HomeMy WebLinkAboutThe Lucknow Sentinel, 1976-06-23, Page 16232) )7 2,42. ( ( 10,378) ( 204) ( 1,909) ( ( 2,210) ( (3,087.) (' • Analyied as follows; General revenue Special charges t.Police Village Region or county School boards • ( 2,659)• ( 17,788) • $1 ,163 72 50,,71 Region or county purposes $169, 49327 4 8 80 School board purposes 71,189 72,721 Total expenditure $289,679 $296,072 Revenue Taxation $ 47,300 175 100,531 8,323 $156,329 53,431 3,776 $ 48,265 207 87,589 9,411 . $145,472 54,231 3,776 Payments in lieu of taxes Ontario grants Other Region or county. purpose8 Taxation Ontario grants School board purposes Taxation Total revenue $284,930 $276,194 Accumulated net revenue (deficit) at the end of the year • ( 2,659) ( 17;788) $ 57,207 $ 58,007 71,394 72,715 $ 71,394 $ 72;715 1975 Nil $ '59,535 10,300 $ 69,835 29,768 10,300 29,767 $ 69,835 Nil $246,695 . • • 1 2. 2,090 , 9,943 1 2,659 2,427) ' 7,880)". • 205) 3. 2,090 Corisollidated ..Balance' Sheet as at Deceinber 31, 1975 ASSETS 1974 Current Assets Cash 4 $ • $ 6,963 Accounts receivable , 48,996 ' 22,165 Taxes receivable 30,254 28,277 $ 79,250 ' $ 57,405 Capital outlay to be recovered ' in, future years 26,4385 ,19,415 • $ 06,135 $ 76,820 1975 • $ 25,024 Accounts payable and accrued liabilities 42,764 LIABILITIES Current liabilities Temporary loans $ 22,969 .3;096 Notes to Financial Statements ACCOUNTING POLICIES • • (a) Balance Sheet The Balance Sheet reflects the combined assets and liabilities of the revenue fund and the capital fund. Certain assets and liabilities are not' reflected as described hi (b)' and (e) of this note. (b) Fixed Assets No value is attached to fixed assets for municipal reporting purposes. Expenditures on fixed .assets are charged against • current revenues unless the expenditures are financed out of long term debt., Debt retirement costs are charged against current revenues in the periods in which they are, paid. (c) Inventories of Supplies • - No inventories of supplies are included in 'other current. assets. • (d) Provincial Road Subsidy Revenue & Expenditure on Roads Provincial subsidy programmes are on a "receipt and dis- bursement" "basis which does not recognize accruals.' The municipality has expended amounts for which the road sub- sidy will not be eligible for claim until the succeeding year. Such future subsidy, revenues have been accrued in ,the cur- ren year. (e) Charges for Net Long Terin Liabilities Charges for net long term liabilities include principal and interest. Interest charges are not accrued for the periods from the dates of the latest interest payments to the end of the fiscal year. (f) Retroactive Adjustments to 1974 Financial Statement Where is was necessary to present financial information for 1974, on a comparable basis 'to that of 1975, the information has been restated to conform with the 1975. statement pre- - sentation requirements. • rAdit to • alai 0 • • nag LArs."Pluve nu. WAIL, LUCKNOW, ONTARIO WEDNESDAY, JUNE 23, 1M r Tartan Tea Audi Hospital. "'), Once again the Ripley VVonien's Institute fulfilled their .motto "For Home and Country".. The meal- bers held livery successful "Tartan Tea" with the proceeds going to Kincardine and District General - Hospital Alixiliary, to help pay, for laboratory equipment.. Mrs'. Waiter LoCk convened •the tea.: assisted by Mrs. Walter "Culbert, • Mrs. Donald Blue and Mrs, R,oss.Cumming, piesident of , WI, There was a display of Bruce County ,Tarian, in charge of Mrs. Wm. Arnold, assisted by Mrs. Donald Cameron, both of whom are members of the Tartan Committee. A raffle was held of a Bruce County Tartan bracelet, which was won by. Mrs. , Ethel Harten of Kincardine. Mrs. Lewis Hiborne made the draw. Mrs. James Kirkpatrick was ,in charge, Mrs. Joe Scott convened a sale of baked goods, assisted by Mrs. Ewlyn Pollock and Mrs, Lewis Hilbome. Mri. Reg. Moore was in charge of sale of crafts. Tea tables were arranged with one member pouring tea at each' table, Those pouring were, Mrs. Donald Gillies, Mrs. John Wylds, Mrs: George Cornish, Miss Gertrude Kidney,' Mrs. Char- les Liddle, Mrs. Frank Fair., Mrs. J. A. MacDonald, Mrs. Neil MacLen- nan, Mrs. Ross .Martyn and Mrs. Earl Lohnes, Mrs. Donald Blue was in charge of the tea tables' with Mrs. Donnie MacDonald, Mrs. John Gamble. 'Mrs., Bill Chappelle, Mrs. Cecil Carnochan and Mrs. Frank Scott serving. Mrs.. Jack MacLean was kitchen convener, assisted. by. MrS. Nick Peet. Those receiving at the door were Mrs. Ross, Cumming, Mrs. Graham Cook and Mrs. 'Francis Gemmell, Provincial Board Direct- or of F.W.1.O. It was an afternoon of friendship for the community, greeting old friends and meeting new people. SOUTH KINLOSS Mrs. Harry Lavis, Mrs.. Ira Dickie, Marilynne. Maclntyre and Bonnie Clark went on a bus trip on Monday to T9ronto. They visited Knox College, Ei-art College and Presbyterian church, offices. They enjoyed a delicious Chinese dinner at a Chinese Presbyterian Church. This trip was sponsored by Maitland Presbyterial. Visitors with Mr. and Mrs. Barry Johnston and Lyndon on Sunday were Mr. and Mrs. Victor Gawley. Mr. and Mrs. Cliff Johnston. Misses Ada, Lettie and Ethel Gawlev. Mr. and Mrs. Don Chadbourne and Tracy. Mr. and Mrs. Cliff Chadbourne. and Mr. and Mrs. Greg Welch. Mrs. Eileen Sceli of London and Mrs. Donna Holcombe and Tanya. of St. Thomas visited during the week with Mr.' and Mrs. James Burt. Congratulations to Mr. and Mrs. George Carter after their recent marriage. They • have returned home from honeymooning at Niag- ara Palls. Mr: and' Mrs. Jim MacKenzie pf Guelph visited on the weekend with their parents Mr. and Mrs. Fraser MacKinnon and with Mr. and Mrs. David MacKinnon and Jennifer. Walter Dickie and his friend John Wilson of Toronto visited with Mr. and Mrs. Ira Dickie on the weekend. Advertising helps you cogipare. CANADIAN ADVERTISING ADVISORY HOARD Township of West WowanOsh FOR THE YEAR 'ENDED Auditor's Report and Financial Statements DECEMBER 31, 1975 Expenditure General municipal purposes General government • 20,050 Protection to persons and property 11,500 Transportation services 125,000 5,000 Environmental services Health services Recreation and cultural services 4,000 Planning and development 3,613 Other 1975 1975 Budget' Actual Accumulated net revenue (deficit) at the beginning of the year $ 2,090 $ 2,090 Auditor's Report April 8th, 1976 To: The Members of Council, Inhabitants and. Ratepayers: . We have examined the 1975 financial statements of the Corpor- ation of the Township of West Wawanosh Our examination included a general review of the accounting pro- cedures and such test 'of accounting records and other supporting evid- -ence as we considered necessary in the circumstances. • In our opinion these ,financial statements present fairly the fin- ancial position of the Corporation of the. Township of West Wawanosh as at December 31st, 1975, and the • results of its operations for the year then ended, in accordance with generally accepted accounting principles for. Ontario municipalities applied, after giving retroactive effect to the changes referred to in Notes 1 (a) and (f) and Note 5 to the financial statements, on a basis consistent with that of the pre- ceding year. Respectfully submitted Monteith, Monteith and Co. Chartered Accountants Licence No. 284 Stratford, Ontario Date of Filing April 15th, 1976 Statement of Capital Fund Operations' for the year ended December 3L 1975 • / Unfinanced capital outlay (Unexpected capital financing) at the beginning of. the year Capital expenditure Transportation sere-ices Planning and development Total expenditure Capital.financing Contributions from the revenue fund Long term liabilities incurred Ontario grants Statement of' Revenue and Expenditure 'for the year' ended •beeember 31, 1975 Total capital financing Unfinanced capital outlay (Unexpended capital financng) at the end of the year • 15,518 6,505 123,091 3,956 40 6,233 3,937 13,591 $ 55,040 156' 89,249 11,466 ,$155,911 12,392 '13,140 $ 25,532 59,252 $ 59,252 2,103 3,293 $145,995 38,996 59,431 $244,422 Opening Balance January 1st, 1975 0 4, 1974 Nil $ 77,200 5. 2,600 $ 79,800 $ 38,000 2,600 38,600 $ 79,800 • 1974 ACtual $ 5,817 17,160 3,703 116,170 3,566 1. $ 67,788 $ 26,065 . Net long term liabilities 26,885 19,415 Reserves and reserve funds 29,250 29,250 Accumulated net revenue (deficit) and unapplied capital receipts (17,788) 2,090 CHARGES FOR NET LONG TERM LIABILITIES Total charges for, the year for net long 'term liabilities were as follows (as shown 'on Schedule 1 - 8) NET LONG TERM LIABILITIES -s--.3,616 S 2,788279 Principal Payments Interest , Total long term liabilities incurred by the municipality and outStanding at the end of the' year amount to' . . 226 .6.888855 (as shOWn on Schedule, 3 - 9) Of the long•term liabilities shown above, the responsibility: for payMent of principal and interest charges has been assumed by others , for a principal amount of Nil Net long term liabilities at the end of the year CAPITAL OUTLAY TO BE RECOVERED IN FUTVRE YEARS Some capital. outlay does not represent a burden, on general municipal revenue's, as it is to be recovered in' (mire years from other sources (as shown on Schedule 3 - 1 . ' 'Special charges on benefitting landowners. The accumulated net revenue at the beginning of the year on the Statinent of Revenue and 'Expenditure (Statement' n has been restated to give effect to the inclusion of the under= levies for county and school board purposes. The effect on the the m acc4umFiunlaant:dianlnet Report at the beginning of the year has been an aggregate decrease of $8,085 under that reported i! ' Analyzed as follows 0) School Boards • $•(( 7.8822') $ 10,175 . Closing Balance, December'31st, 1974 Adjustments for ' County $106;135 ( LOW $ 2,090 $ 26.885 $ 76,820