HomeMy WebLinkAboutThe Wingham Advance-Times, 1964-04-30, Page 12Page 4 - Wingham Advance -Times, Thursday, April 30, 1964
Auditors'
AUDITORS' REPORT
The Ratepayers and Council,
Township of Howiek,
Ogrrie, Ontario.
Gentlemen:
We have made an examination of the accounts of the
Township of Howiek, Township School Area Board and Other
Boards and Commissions as listed in the questionnaire, and
have prepared the statements and schedules as listed in the
attached index.
The Capital and Loan Fund Balance, Statement A, shows
debentures outstanding of $378,946.28. The principal change in
this liability is from the issue of debentures for the Township
Sohoo] Area Board. Details of all debentures outstanding at
December 31, 1963, are shown by Schedule 1. In addition to the
debentures issued by the Township, liability has been assumed
for debentures issued by other Townships in respect to high
schools in the amount of $134,093.15, details of which are report-
ed in Schedule 2,
Statement B, Revenue Fund Balance Sheet, shows cash in
the bank at December 31, 1963. of $13,025.94, due from the Pro-
vince of Ontario on account of road grants, $23,712.74, and taxes
receivable $44.416.63. Taxes receivable are up over 1962 by
$4,998.66. Liabilities include $5.491.95 due to the Police Villages.
Statement of Revenue and Expenditures, Statement ID, shows
a surplus from the year's operation of $2,590.04. Total revenue
from taxation Is $210,161.80, up about $20,000.00 over 1962, while
grants from the Province of Ontario were up approximately
$15,000.00. Expenditures for education, including debt charges,
are up $15,20000. while capital expenditures were $22,700.00.
This capital expenditure was for the new machinery shed, as
shown by Schedule 13.
Included in this report are statements Si, S2, S3, for the
Township School Area Board. During the year a new central
school was built and a fleet of buses acquired. These expendi-
tures required the issue of debentures in the amount of $380,-
000.00. All costs for the school have been brought into account,
according to the best of our information, and included in the
liabilities in the capital balance sheet is a bank loan of $14,000.00,
which was paid off in January 1964, As at December 31, 1963,
a bark account in the name of the School Secretary -Treasurer
contained a balance of $7,496.68 of school funds. This balance
was transferred to the current account of the Board on Janu-
ary 15, 1964. 'We wish to note that approval of the teachers'
salaries is not reflected by the minutes of the Board.
Included in the report is that for Belmore Playgrounds and
Memorial Centre. We have reported as revenue $306.65, cash
deposited in the bank for which we have no information as to
its actual source. As of December 31, 1962, there were outstand-
ing cheques in the amount of $87.99. These have been apparent-
ly cashed by the bank but we have not seen the vouchers. We
refer to our report of March 27, 1962, concerning an amount of
$35.00. We have no further information and still do not know
the nature of this amount.
EAKINS AND MACDONALD, Auditors.
Toronto, March 23, 1964, License Number 2447.
AUDITORS' OPINION
Subject to the qualifications in our report, we hereby report
that in our opinion:
(1) The financial transactions which have come under our
notice have been within the powers of the municipality.
(2) The audit has been conducted in accordance with the
instructions of the Department of Municipal Affairs.
(3) The financial statements present fairly the financial
position of the municipality as at December 31, 1963,
and the results of its operations for the year ended on
that date,
EAKINS AND MACDONALD, Auditors.
Toronto, March 23, 1964, License Number 2447.
CAPITAL AND LOAN FUND BALANCE SHEET
ASSETS
General Fixed (as per Schedule 18) $ 99,403.81
Due from Schools (debentures)
Public
366,736.25
High 134,093.15
12,210.03
Accounts Receivable (Schedule 17) ..
$612,443.24
LIABILITIES
Debenture Debt Issued and Unmatured
Tile Drainage Loans ............$ 12,210.03
Schools Public 366,736.25
Due to Other Municipalities (Debentures Assumed -
Schedule 2) 134,093.15
Investments in Capital Assets 99,403.81
$612,443.24
REVENUE FUND BALANCE SHEET
ASSETS
Cash in Bank $ 13,025,94
Sundry Accounts Receivable 30.00
Due from Province of Ontario 23,712.74
Schools 21.90
Fordwich Community Hall 253.00
Drain Accounts 1,663.76
Taxes Receivable (Schedule 5) 44,416,63
Property acquired for taxes (Schedule 6) 83.80
LIABILI'17JriS
Accounts Payable $ 130.02
Due to Other Municipalities 8.34
Schools . . . 48.65
Fordwich Police Village 1,288.57
Gorrie Police Village 2,706.69
Wroxeter Police Village 1,496,69
Hawick Community Hall 6.25
Drain Accounts 800.85
Deferred Revenue (Schedule 8) 2,138.31
Surplus (Form C) 74,583.40
$ 83,207.77
$ 83,207.77
REVENUE FUND SURPLUS (DEFICIT) ACCOUNT
Credit
Balance at beginning of year $ 71,986.22
Surplus included in Current Budget
Adjustment to deferred income re payment
in lieu of taxes 7.14
Surplus for the year (Form D) 2,590.04
Balance
$ 71,986.22
$ 74,583.40
Balance of Surplus at year end (Form ]3).. $ 74,583.40
STATEMENT OF REVENUE AND EXPENDITURE
REVENUE
Total Revenue from taxation $210,161.80
Ontario Government Grants:
Children's Protection
Direct Relief ._
Highway Improvement
In lieu of Municipal taxes
Unconditional Per Capita Grants _ .._.......
Other (Recreation)
Ontario Hydro Electric Power Commission
Licenses and Permits (including dog tax)
Interest, Tax penalties
Rents
Fines
Service Charges
Warble Fly Spraying
Audit Fees recovered
Sale of materials
Recovery re boundary roads
Other
Total Revenue Section $281,169.45
1,224.27
2,804.13
49,290.00
151.71
8,549.80
725.00
14.76
1,453.50
2,854.04
160.00
49.30
324.00
2,345,82
215.00
122.21
721,61
2.50
EXPENDITUji;
General Government Executive
Administrative
Other
ProtFireection to Persons and Property:
Warble Fly
Livestock killed
Roads and Streets
Sanitation and waste removal
Conservation of health
Relief Assistance ..
Institutional Care
Welfare Administration ..
Education
Recreation and Community Service
Debt Charges
'taxes refunded
Taxes written off
Capital Expenditures out of Revenue
County Rates
Police Village rates
.Adjustment to deferred income
Municipal Drainage
Sundry
Total Expenditure
Surplus for the year
Total Expenditure Section
$ 1,413,55
5,342,85
4,023,38
1,462.60
2,355.66
544,00
73,097,51
168,25
128,35
2,450.52
962.50
181.95
94,214.71
4,697.60
2,119.20
27.9Q
31.69
22,714.82
52,178.33
5,562.07
69.73
4,708.34
115.91
$278,579.41
2,590.04
$281,169.45
TRUST AND SPECIAL RESERVE FUNDS BALANCE SHriET
FORDWICH CEMETERY
ASSETS
Cash
Dominion of Canada Bonds
Provincial Bonds
Municipal Bonds
Cemetery Board re Perpetual Care
LIABILITIES
Cemetery Board re fund earnings
Fund Balance
$ 519.73
3,510.74
4,013.75
1,493.75
149.00
$ 9,686.97
$ 401.42
9,285.55
$ 9,686.97
TRUST AND SPECIAL RESERVE FUNDS STATEMENT OF
REVENUE AND EXPENDITURE
REVENUE
Interest on Bank Deposits
Investments
Perpetual Care funds received
$ 5.55
407.50
154.00
567.05
EXPENDITURE
Earnings paid to Board $ 402.40
Bank Charges 10.65
Total Expenditures
Increase in fund balance
DEBENTURE DEBT
Amount Principal
of U'matured
Term Rate Issue O'standing Principal
By -Law No. 4 -Wroxeter School
10 414 $ 14,500 $ 1,736.25 $ 1,665.46
By -Law No. 10 -62 -Hawick School Area
20 5% 320,000 305,000.00 15,000.00
By -Law No, 16-63-Howick School Area
5 514 60,000 60,000.00
$ 413.05
154.00
$ 567.05
Interest
$ 144.58 $
10,995.20
Total
1,810.04
25,995.20
$ 394,500 $366,736.25 $ 16,665.46 $ 11,139.78 $ 27,805.24
Tile Drainage 15,600 12,210.03 1,315.69 509.15 1,824.84
$ 410,100 $378,946.28 $ 17,981.15 $ 11,648.93 $ 29,630.08
DEBENTURE DEBT ASSUMED FROM OTHER
MUNICIPALITIES
By -Law No. 1334, 1473, 1084A 1069, 1095, 1124 1260, 1219
Municipality .,,Twn. Listowel-Twn. Palmerston-Twn. Wingham
Purpose of Issue High School High School High School
Year of Issue 1948, 1954, 1960
Term in Years 20 15 20
Interest Rate 3% 4'/
Percentage assumed 7.5 7.23 14.66
Unmatured Princ. Assmd20,073.00 26,353.35 87,666,80-134,093,15
Debit Chgs. 1963, Princ. 2,263.16 1,084.50 5,277.60
Interest 1,056.05 1,592.68 4,318.84
Total 3,319.21 2,677.18 9,596.44- 15,592.83
Basis Equalized Assessment
SUMMARY OF TAX ROLL
Original Roll
Taxes levied for: Assessmt. Mill Rate Tax Levy Sect.53 Total
Gen. Muni. Purposes -
At Resid, Rate ...3,551,125 11.2&14.2
At Comm, Rate .... 179,869 14. 14. 51,550.18 8.46 51,558.64
County Rates 3,730,994 14. 52,232.73 8.34 52,241.07
Schl. Purposes -Pub
At Resid, Rate .. 3,551,125 12.1
At Comm. Rate 179,869 13.6 43,979.57 6.97
-Secondary ., .. 3,730,994 13.2 50,264.81 15.49
P. Villages-Gorrie . 251,625 9. 2,264.62 3,50
Fordwich . 177,800 10. 1,778.00
Wroxeter 216,525 7. 1,515.95
Tile Drainage 1,824.84
Municipal Drains 4,708.34
Charges on Roll for Collection -
Dog Tax 110.00
Municipal Telephone 590.72
Fed, of Agric. fees 1,186.83
Warble Fly Spraying . 208,30
Grading 80.00
Fence Viewers' fees 22.50
Total Additions on Roll
210,119.04 42.76
43,986,54
50,280,30
2,268.12
1,778.00
1,515.95
1,824.84
4,708.34
210,161.80
2,198.35 2,198.35
212,317.39 42.76 212,860.15
TAXES RECEIVABLE
Total
Balance Jan. 1
(Incl. penty.&int.) 39,417.97
Current yrs. roll
(Sohed. 3) 212,360.15
Pen. & int. add. 2,351.94
Total Debits . 254,630,06
Tax Collections
Cash (taxes) only 207,633,06
Penalties & int. 2,529.88
210,162.94
Add -Written off
by Crt. of Rev. 31.68
Fed. Agric, fees 18:81
Total Credits . 210,213.43
Balance IY'c. 31,
per Form B 44,416.63
Current 1962 1961 1960
Year
20,195.50 11,217.38 8,005.09
212,360.15
1,004.96 1,119.48 515.54
213,365,11 21,314.98 11,732.92
187,456.58 9,393,56 4,012.50
9.19 717.55 567.40
187,465.77 10,111.11 4,579.90
211,96
8,217.05
6,770.42
1,235.74
8,006.16
14.05 17.63
18.81
187,479.$210,141.55 4,579,90 8,006.16
25,885.2911,167.43 7,153,02 210.89
COSI" OF EDUCATION
Name of Total
School Available
to Board
Public Schools
Howiek T.S.A. 42,650.46
Culross T.S.A. 686.64
Turnberry T.S.A. 414.52
U.S.S. No. 5 Wallace 252.17
Total Public Schools 44,003.79
Secondary Schools
Listowel l-I.S.D, 13,485.71
Norwell H.S.D. 9,991.54
Wingham H.S.D. 26,748,75
Payments
in Curr.
Year
Bal, Due Bal. Due
to Bd. from Bd.
Dec. 31 Dec, 31
422,646.10 4,36
650.65 35.99
420.03
26279
43,979.57
13,477.41 8.30
9,997.31
26,748.75
Total Secondary Sohls, 50,226,00 50,223.47
94,229,79 94,203.04 48.65
EXPENDITURE ON SOCIAL WELFARE
Relief Assistance
Institutional Care
Welfare Administration
$ 2,450.52
962.50
181.95
5.51
10.62
5.77
21.90
$ 3,594,97
ANALYSIS OF LONGTERM DEBT CHARGES
General Interest Principal Total
Instalment Debt Chgs.
Drainage $ 509.15 $ 1,315.69 $ 1,824.84
Public School 11,139.78 16,665.48 27,805.24
Total
Debt assumed from
Other Municipalities
Town of Listowel
Town of Palmerston
Town of Wingham
Total Debt Charges ..
$ 11,648.93 $ 17,981.15 $ 29,630.08
$ 1,056,05 $ 2,263.16 $ 3,319.21
1,592.68 1,084.50 2,677.18
4,318.84 5,277,60 9,596.44
$ 6,967.57 $ 8,625,26 $ 15,592.83
$ 18,616,50 $ 26,606.41 $ 45,222.91
CAPITAL EXPENDITURE OUT OF REVENUE
Machinery Shed ........ ........ $ 22,714.82
POLICE VILLAGE OF FORDWICH
REVENUE
Balance due from Municipality January 1 $ 694.70
Police Village rates levied 1,778.00
$ 2,472,70
EXPENDITURE
General Government $ 95.00
Street Lighting 1,022.70
Public Works 60.25
Sanitation and Waste 6.18
Balance due from Municipality December 31 1,288.57
$ 2,472.70
POLICE VILLAGE OF GORRIE
REVENUE
Balance due from Municipality January 1 $ 2,089.28
Police Village rates levied 2,268.12
Licenses 15.00
Sale of Water 60.00
$ 4,432.40
EXPENDITURE
General Government $ 95.00
Street Lighting 1,180.80
Public Works 3.00
Recreation and Community Service 446.91
Balance due from Municipality at December 31 2,706.69
$ 4,432.40
POLICE VILLAGE OF WROXETER
REVENUE
Balance due from Municipality January 1 $ 1,120.51
Police Village rates levied 1,515.95
$ 2,636.46
EXPENDITURE
General Government $ 85.00
Street Lighting 1,054.77
Balance due from Municipality at December 31 1,496.69
$ 2,636.46
HOWICK TWP, MUNICIPAL RECREATION COMMITTEE
ASSETS
Cash in Bank $ 25.58
SURPLUS
Balance January 1, 1963
Less: Excess df Expenditure over Revenue for year
REVENUE
Grants
Voluntary Grants
Receipts, Fees, Collections
Excess of Expenditure over revenue for the year
EXPENDITURE
Water Safety Instructors
Membership Fees
Expenses of programs and activities
Audit Fees ...-_......__ __
$ 25.58
$ 43.84
(18.26
$ 25.58
$ 2,011.54
747.73
980.69
18.26
$ 3,758.22
$ 375,00
10.00
3,341,22
30.00
2.00
Bank Interest
GORRIE COMMUNITY HALL
ASSETS
Cash in Bank
Receivable from Township of Howick
Building at cost ........._._
Equipment at cost
SURPLUS
Capital Surplus $ 9,625.75
Current deficit (64.24)
Less: Net profit for year
9,215.01
285.80
$ 3,758.22
$ 59.72
6.25
9,500.90
$ 9,566.87
Rental income
Net profit for year
Caretaking wages
Fuel and Light
Miscellaneous
REVENUE
5.36
EXPENDITURE
(58.88
$ 9,566,87
$ 351.62
5.36
$ 346.26
.................. $ 126.25
144.66
Please turn to Page Five
75.35
$ 346.26
Gorrie
Miss Nadine Cooke, Kitch-
ener, spent the week -pend with
her parents, Mr, and Mrs, Clift
ford Cooke.
Mr. and Mrs. Bower Farrish,
Goderich, were guests of Mr.
and Mrs, Andrew Edgar.
Mr. and Mrs. Bill Nay and
sons visited Mr, and Mrs, Earl
Cudmore, Brussels on Sunday.
Mr. Harry King fell and
broke his left elbow.
Mrs. Arnold Edgar and Mrs.
Jean MacDonald of London were„
visitors with Mr. and Mrs.Wil-
ford King on Wednesday.
Mrs. Jean MaeDonald, Lon-
don, spent the week- end with
Mr. and Mrs. Archie Miller.
Mr. and Mrs. Verne Klemp
of Kitchener visited Mr. and
Mrs. Jas. Edwards on Sunday.
Mr. and Mrs. Louis Charles
and Jim of Kurtzville visited
Mr. and Mrs. John Baylor on
Friday evening.
Mr. and Mrs. Thos Dickison,
Margaret and Shirley and Mrs, 4,
John Cunningham of Walkerton
and Mr, Kenneth Ashton, Brus-
sels, were guests of Mr. and
Mrs. Percy Ashton on Sunday.
Mr. and Mrs. Robt.Searson
visited Sunday with Mr. and
Mrs. Ensil Irwin of Appin. 4
Mrs. Betty Faegan, Barbara,
Bonnie, and Kendra of Wing -
ham, were dinner guests of Mr.
and Mrs. Harry Gowdy on Sat-
urday evening.
Mrs. Rabt. McInnes and Mr.
Wm. McInnes of Teeswatervis4.
ited Sunday at the home of Mr.
and Mrs. T.L. McInnes.
Mrs. Lorne Campbell and
Mr. and Mrs. Harvey McDer
mitt of Listowel, visited Sunday
with Mr. and Mrs. Glad. Edgar.
Little Wendy and Douglas ,
Irwin, Wroxeter, visited Sun-
day with their grandparents, Mx.
and Mrs. Manfred Irwin.
Mr. and Mrs. Ward Schaef-
er, Fordwich, visited Mr. and
Mrs. Frank King on Sunday.
Mr. Howard Mannell and '
Mr. Donald Mannell of St.
Catharines visited the former's
daughter, Mrs. Coulter and
Mr. Gordon Coulter, onFriday.
Mr. and Mrs. Jas. Brecken-
ridge and Mrs. Mary Nicholson
of Wingham visited Sunday with
Mr. and Mrs. Cameron Edgar.
Mr. and Mrs. Ross King
spent Sunday with Mr. and Mrs.
Melvin McCutcheon of Brussels.
Members of Howick Legion
Branch 307 attending the Dis-
trict C Legion meeting in Sea -
forth on Sunday were Wm.
Smith, Hector Hamilton, Alex
Graham, Fraser Lynn, Wrn. Mc-
Cann, George Inglis and Jas.
Clark,
Mr. and Mrs. Norman Wad'e
spent Thursday with relatives
in Toronto.
Mr. and Mrs. Roy Gowdy,
Mr. and Mrs. Harry Gowdy vis-
ited Mr. and Mrs. Arnold Hal-
liday of Wingham on Sunday,
Mrs. Gordon Coulter, Mrs.
Thos. Templeman and Sandra
of Wroxeter, spent Wednesday
in Kitchener.
Mr. and Mrs. Clifford Bar-
low and family, Fordwich,
visited Mrs. Myrtle Smith and
family on Sunday.
Mr. and Mrs. George Brown
and Jean visited Mr. and Mrs.
Douglas Brooks, St. George,
on Saturday.
Mr. and Mrs. Carl Penning-
ton, Teeswater, visited Mrs.m
Frances Strong and Mr. Roy
Strong on Sunday.
The Gorrie Women's Insti-
tute will meet at the home of
Mrs. Clarence Stokes, on May
5th. Mrs. Dinniwell of Harri-
ston will speak on Horticulturt.
The roll call will be " What
makes a good farm wife?"
The district executive of
East Huron Worsens Institute"
met on April 19 in the Gorrie
L.eglon rooms, The district
annual will be held May 21st
in the United Church in Ethel
with the dinner being served in
the community center.
A representative from the z�
United States, of the Historical '11
Society, will make a present --
tion to Mr. Herbert Neill, Cur-
ator of the Huron County Mus-
eum in Goderich at the County
Council Chambers in the court Gj
house at Goderich on May 6.
Mrs. Wm. Anderson and
Mr. and Mrs. Allan Williams
of Long Island, N.Y., spent a
few days with Mr. and Mrs.
Robt. Anderson.
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