The Wingham Advance Times, 1995-07-26, Page 9NE SDA;; JULY 26.1995
•
IYINGINADVANCETDOES
BwYCA
B,e 1A TOB G.
AB q0 1pM0 C0
Town of WS.ng13.1tm
Publics Utilitioi
Co mission'-Wat lrworks
riaaacial Stattlutents
3.t9f (1W Reid
CHARTERED ACCOUNTANT
WINGRAM, ONTARIO
TO THE COMMISSIONERS,
MEMBERS OF COUNCIL,
INHABITANTS AND RATEPAYER$ OF
TEE CORPORATION OF THE
TOWN OF WINGRAM
AUDITOR'S REPORT
JO0,PMIN enxer
BON KO KOWA
MI. W.10?l
lBB]BV 1091
I HAVE AUDITED THE BALANCE SHEET OF THE TOWN OF WINGHAM PUBLIC
UTILITIES COMNI8820N - WATERWORKS AB AT DECEMBER 31, 1994 AND THE
STATEMENT OF OPERATIONS AND EQUITY AND CHANGES IN FINANCIAL POSITION
FOR THE YEAR THEN ENDED. THESE FINANCIAL STATEMENTS ARE THE RESPONSIBILITY
OF THE COMMISSION'S MANAGEMENT. MY RESPONSIBILITY IS TO EXPRESS AN OPINION
ON THESE FINANCIAL STATEMENTS BASED ON MY AUDIT.
I CONDUCTED MY AUDIT IN ACCORDANCE WITH GENERALLY ACCEPTED AUDITING
STANDARDS. THOSE STANDARDS REQUIRE THAT I PLAN AND PERFORM AN AUDIT TO
OBTAIN REASONABLE ASSURANCE WHETHER THE FINANCIAL STATEMENTS ARE FREE OF
MATERIAL MISSTATEMENT. AN AUDIT INCLUDES EXAMINING, ON A TEST BASIS,
EVIDENCE SUPPORTING THE AMOUNTS AND DISCLOSURES IN THE FINANCIAL
STATEMENTS. AN AUDIT ALSO INCLUDES ASSESSING THE ACCOUNTING PRINCIPLES
USED AND SIGNIFICANT ESTIMATES MADE BY MANAGEMENT, AS WELL AS EVALUATING
THE OVERALL FINANCIAL STATEMENT PRESENTATION..
IN HY OPINION, THESE FINANCIAL STATEMENTS PRESENT FAIRLY IN ALL
MATERIAL RESPECTS, THE FINANCIAL POSITION OF THE TOWN OF HINGHAM, PUBLIC
UTILITIES COMMISSION - WATERWORKS. AS AT DECEMBER 31, 1994, AND THE RESULTS
OF ITS OPERATIONS FOR THE YEAR THEN ENDED IN.ACCORDANCE WITH THE
ACCOUNTING PRINCIPLES DISCLOSED IN NOTE 1 TO THE FINANCIAL STATEMENTS.
EEE
WINGHAM,
KWINGHAM, ONTARIO
NOG 2W0
APRIL 6. 1994 TOWN OF WINGRAM
WINGRAM PUBLIC UTILITIES COMMISSION - WATERWORKS
BALANCE SHEET
YEAR ENDED DECEMBER 31, 1994
(WITH COMPARATIVE FIGURES FOR 1993)
BARRY W. REID
CHARTERED ACCOUNTANT
ASSETS:
UNRESTRICTED
CASH
ACCOUNTS RECEIVABLE
- SALES OF WATER
- OTHER a
INVENTORIES
1994 ,1993
$ 95,285 $ 34,586
48,235. 49,522
3,608 1,100
48.287 45.580
195,415 130.788
RESTRICTED:
CASH 111 375 110,813
$ 306,79$ $ 241.601
LIABILITIES:
CURRENT
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
PAYABLE TO OWN MUNICIPALITY
CUSTOMER DEPOSITS
FUND BALANCES AT THE END OF THE YEAR:
RESERVE FUNDS (SCHEDULE I)
EQUITY:
BALANCE DECEMBER 31
$ 1,073 $ 11,818
42,350 40,789
10 10
43.433 52.617
111,376 12_0.813
151.981 78.171
$ 306.79$ $ 241.601
TOWN OF WINGRAM
WING8AM PUBLIC UTILITIES COMMI351011 - WATERWORKS
STATEMENT OF OPERATIONS AND EQUITY
✓ YEAR ENDED DECEMBER 31, 1994
(WITH COMPARATIVE FIGURES FOR 1993)
REVENUE:
SALE OF WATER
- RESIDENTIAL
- NON-RESIDENTIAL
INVESTMENT AND MISCELLANECbs INCOME
CAPITAL EXPENDITURE CHARGED TO
BENEFITING SUBDIVIDERS
TRANSFERS FROM RESERVE FUND
1994
omnu'ssw
TOWN OF WINGRAM
HINGHAM PUBLIC OTILLTIES 00821SSION - WATERWORKS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED DECEMBER 31, 1994
NOTE (1): ACCOUNTING POLICIES
MS/. curel3==i1=4=1.6cagamarzeststsielrA
(A) BASIS OP ACCOUNTING
(1) REVENUE AND EXPENDITURES ARE REPORTED OH THE ACCRUAL BASIS OF
ACCOUNTING WITH TH& EXCEPTION OP PRINCIPAL AND INTEREST CHARGES ON
LONG -TERN LIABILITIES WHICH ARE CHARGED AGAINST OPERATIONS IN THE PERIODS
IN WH/CH THEY ARE PAID. THE PRINCIPAL AND INTEREST CHARGES ARE'NOT ACCRUED
FOR THE'PERIOD 98011 THE DATE QF THE LATEST INSTALLMENT PAYHENT TO THE END
OF THE FINANCIAL YEAR.
(1i) THE ACCRUAL BASIS OF ACCOUNTING RECOGNIZES REVENUES AE THEY BECOME
AVAILABLE AND MEASURABLE; EXPENDITURES ARE RECOGNIZED AS THEY ARE INCURRED
AND MEABURABLEAS A RESULT OF RECEIPT OF GOODS OR SERVICES AND THE CREATION
OF ALEGAL OBLIGATION TO PAY.
(181) CAPITAL OUTLAY TO BE RECOVERED IN FUTURE YEARS
THE HISTORICAL COST AND ACCUMULATED DEPRECIATION OP FIXED ASSETS
ARE NOT REPORTED FOR MUNICIPAL PURPOSES: INSTEAD ANY ',CAPITAL OUTLAY TO
BE RECOVERED IN FUTURE YEARS^, WHICH REPRESENTS THE OUTSTANDING PRINCIPAL
PORTION OF UNMATURED LANG -TERN LIABILITIES FOR MUNICIPAL EXPENDITURES IS
REPORTED ON THE "BALANCE SHEET".
THE ACCOMPANYING NOTES ARE AN INTEGRAL PART OF THIS FINANCIAL STATEKENT)
W AM FA
do w..noCAO.A
Town of Winginam
Ftslblic Utilities
Commission -Electric
Financial Statements
TO THE COMMISSIONERS,
MEM8ER8 OF COUNCIL,
INHABITANTS AND RATEPAYERS OP
THE CORPORATION OF THE
TOWN OF WINGRAM
31„5 LIN, di7eid
CHARTERED ACCOUNTANT
WINGHAM, ONTARIO .
AUDITOR'S REPORT
KM 4.X.0.0146
O„m m0
TEL 351.1t17
I HAVE AUDITED THE BALANCE SHEET OF THE TOWN OF WINGRAM PUBLIC m.,
UTILITIES COMMISSION - ELECTRIC AS AT DECEMBER 31, 1994, AND THE
STATEMENT OF OPERATIONS AND EQUITY AND CHANGES IN FINANCIAL POSITION
FOR THE YEAR THEN ENDED. THESE FINANCIAL STATEMENTS ARE THE
RESPONSIBILITY OF THE COMMISSION'S MANAGEMENT. MY RESPONSIBILITY IS TO
EXPRESS AN OPINION ON THESE FINANCIAL STATEMENTS BASED ON MY AUDIT.
I CONDUCTED MY AUDIT IN ACCORDANCE WITH GENERALLY ACCEPTED AUDITING
STANDARDS. THOSE STANDARDS REQUIRE THAT I PLAN AND PERFORM AN AUDIT TO
OBTAIN REASONABLE ASSURANCE WHETHER THE FINANCIAL STATEMENTS ARE FREE OF
MATERIAL MISSTATEMENT. AN AUDIT INCLUDES EXAMINING, ON A TEST BASIS,
EVIDENCE SUPPORTING, THE AMOUNTS AND DISCLOSURES IN THE FINANCIAL
STATEMENTS. AN AUDIT ALSO INCLUDES ASSESSING THE ACCOUNTING PRINCIPLES
USED AND SIGNIFICANT ESTIMATES MADE BY MANAGEMENT, As WELL AS EVALUATING
THE OVERALL FINANCIAL. STATEMENT PRESENTATION.
IN MY OPINION, THOSE FINANCIAL STATEMENTS PRESENT FAIRLY IN ALL
MATERIAL RESPECTS, THE FINANCIAL POSITION OF THE TOWN OF WINGRAM PUBLIC
UTILITIES COMMISSION - ELECTRIC AS AT DECEMBER 31, 1994, AND THE RESULTS
OF ITS OPERATIONS FOR THE YEAR THEN ENDED IN ACCORDANCE WITH THE
ACCOUNTING PRINCIPLES DISCLOSED IN NOTE 1 TO THE FINANCIAL STATEMENTS.
WINGRAM, ONTARIO
NOG 2W0
APRIL 10, 1995
134,
BARRY "4R- REID
CHARTERED ACCOUNTANT
TOWN OF WINGRAM
PUBLIC UTILITIES COMMISSION - ELECTRIC
BALANCE SHEET
YEAR ENDED DECEMBER 31, 1994
(WITH COMPARATIVE FIGURES FOR 1993)
ASSETS:
CURRENT
CASH
ACCOUNTS RECEIVABLE
UNBa1S.ED REVENUE
INVENTORY
OTHER. CURRENT ASSETS
FIXED
LAND
1993 BUILDINGS,' PLANT' AND EQUT'$MENT
LESS; • ACCIEIULATED DEPRECIATION
$ 148,542 $ 115,448
139,036 138,601
2,565 2,201
TOTAL REVENUE 290.143
EXPENDITURES:
POWER AND PUMPING
WATER TRANSMISSION AND DISTRIBUTION
- MAINS
- SERVICES
- TRUCE AND TRACTOR
ADMINISTRATION:
- GENERAL ADMINISTRATION
- BILLING AND DATA PROCESSING
CAPITAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUE OVER EXPENDITURES
EQUITY AT THE BEGINNING OF THE YEAR
EQUITY AT THE END OF THE YEAR
0
150,000
406,250
OTHER
OTHER NON-CURRENT ASSETS
EQUITY IN ONTARIO HYDRO
LIABILITIES:
CURRENT
ACCOUNTS PAYABLE AND ACCRUEDLIABILITIES
CONSUMER DEPOSITS
56,419 85,444 OTHER CURRENT LIABILITIES
25,492
17,929
3,402
68,266
6,017
38.808
216.333
73,810
78.171
10,654
12,771
7,056
70,230
7,080
333,585
526.820
(120,570)
198.741
$ 197,.98I. $ 78.171
TOWN OF WINGRAM
WINGHAM PUBLIC UTILITIES COMMISSION - WATERWORKS
STATEMENT OF CHANGES IN FINANCIAL POSITION
YEAR ENDED DECEMBER 31, 1994
(WITH COMPARATIVE FIGURES FOR 1993)
FUNDS WERE PROVIDED FROM: •
OPERATIONS -
NET INCOME (LOSS) FOR THE YEAR
FUNDS WERE APPLIED TO
EXCESS (DEFICIENCY) OF FUNDS PROVIDED
OVER FUNDS APPLIED
WOREING CAPITAL (DEFICIENCY),
BEGINNING OF THE YEAR
WORKING CAPITAL (DEFICIENCY),
END OF THE YEAR
REPRESENTED BY:
CURRENT ASSETS:
LESS: CURRENT LIABILITIE8:
1994 1993,
$ 73,810 $ (120,570)
0 —4
73,810 (120,570)
78.171 198.741,
$ 151.981 $
78.171
$ 195,415 $ 130,788
43.433 2.617
$ 151.98E $ 70.171
TOWN OF WINGHA4
WINGRAM PUBLIC UTILITIES COMMI88ION - WATERWORKS
ANALYSIS OF RESERVE FUNDS
YEAR ENDED DECEMBER 31, 1994
(WITH COMPARATIVE FIGURES FOR 1993)
RESERVE FUNDS:
(BET ASIDE BY COUNCIL FOR CAPITAL IMPROVEMENT
- BYLAW 1881)
BALANCE AT THE BEGINNING ON THE YEAR
1,559
SCHEDULE I
$ 110.813 $ 250.296
REVENUE:
INTEREST EARNED 563
563
EXPENDITURES:
TRANSFERS TO OPERATIONS
0
2.517
2-517
150.000
BALANCE AT THE END of THE YEAR 9 111.376,$ 110.813
TOWN OF WINOHAM
WINGRAM PUBLIC UTILITIES COMMISSION - WATERWORKS
ANALYSIS OP CAPITAL OPERATIONS
YEAR ENDED DECEMBER 31, 1994
(WITH COMPARATIVE PIGURES FOR 1993)
SOURCE OF FUNDS;
CAPITAL CONTRIBUTIONS
A2PROERIATIONS FROM CURRENT OPERATIONS
EXPENDITURES:
ENGINEERING STRUCTURES
MACHINERY AND EQUIPMENT
UNEXPENDED CAPITAL FINANOING
AT THE BEGINNING OF THE YEAR
UNE*PENDED CAPITAL. FINANCING
AT THE END Or TSE YEAR
• Iittz,.fli:
SCHEDULE II
1991
0 $
38.808
38.80$
30,163
0.645
38.808
Q
TBI' F
11111
333.585
33 .585
330,165
3.420
333,505
YEi.. ET . ',JEe.
8299 3993
$ 578,526 $ 487,607
77,836 97,239
406,936 437,648
117,284 112,403
7,422 9,922
1,188.904 1,144,819
21,165
2,429.114
'
2,45�,279
1.145.410
1.304,869
21,165
2,446.039.
2',467,204',
1.186.490
1,280,714
2,796 1.250
1,357,732 2,257,583
$ 3,853,407 $ 4,684,366
$ 295,749 $
17,000
49.978
362,727
LONG-TERM CONSUMER DEPOSITS 17.205
DEFERRED CREDITS: (Note le)
CONTRIBUTED CAPITAL SUBJECT TO
LESS: AMORTIZATION TO DATE
EQUITY:
EQUITY IN ONTARIO HYDRO
UTILITY EQUITY
SERVICE REVENUE:
RESIDENTIAL
GENERAL ,
STREET LIGHTING
AMORTIZATION
299,845
17,000
40:352
357.197
16.910
O 96,211
O 21.452
O 74.759
1,357,732 2,257,583
2,115.737 1.977.917
3,473,469 4.235,500
$ 3.853.403 $ 4,684,366
TOWN OF WINGRAM
PUBLIC UTILITIES COMMISSION - ELECTRIC
STATEMENT OF OPERATIONS
YEAR ENDED DECEMBER 31, 1994
(WITH COMPARATIVE FIGURES FOR 1993)
SERVICE REVENUE ADJUSTMENT (Note 2)
COST OF POWER
POWER PURCHASED - ONTARIO HYDRO
GROSS MARGIN ON SERVICE REVENUE
OTHER REVENUE:
RENTAL INCOME
INTEREST EARNED
LATE PAYMENT CHARGES
MISCELLANEOUS
LUCIO;OW BILLING
SALE OP MATERIAL
EXPENSES:
OPERATING AND MAINTENANCE
BILLING AND COLLECTING
GENERAL ADMINISTRATION
DEPRECIATION
LESS:AMORTIZATION CONTRIBUTED
INTEREST
LOSS ON DISPOSAL OP FIXED ASSETS
ENVIRONMENT
CAPITAL (Note le)
NET INCOME
1994
$ 1,460,887 $
1,265,816
26.999
2,753,702
(30.711)
2,722,990
2,373,216
350.774
8,024
21,836
11,886
8,166
6,680
5 191
61.783
56,326
65,536
133,199
80,605'
0
1,144
598
22.099
359.507
1521
1,461,762
1,174,055
26 635
2,662,452
10,328
2,672,780
2.313.594
359.186
$ 53.050 $
TOWN OF WINGHAH
PUBLIC UTILITIES COMMI881ON - ELECTRIC
STATEMENT OF CHANGES IN FINANCIAL POSITION
YEAR ENDED DECEMBER 31, 1994
(WITH COMPARATIVE FIGURES FOR 1993)
CASH PROVIDED EY (USED IN) 1991
OPERATING ACTIVITIES
EARNINGS BEFORE EXT'RAORD8HARY 1TE9I
ADD CHARGES TO OPERATIONS NOT REQUIRING:
CURRENT CASH PAYMENT
DEPRECIATION
LESS: A40811ZATION' OP CONTRIBUTED CAPITAL
NET CHANGE IN NON-CASH WORKING CAPITAL
BALANCES RELATED TO OPERATIONS
HET CHANGE IN DEFERRED CHARGES AND OTHER
NON -CC RENT BALANCE SHEET ITEMS
CASH PROVIDED BY (USED a8)
INVESTMENT ACTIVITIES
NET ADDITIONS TO FIXED ASSETS
CASH PROVIDED BY (USED IN)
FINAt5CtNG ACTIVITIES
CAPITAL CONTRIBUTIONS RECEIVED
CASH pOS 4)11 t� giro NG THE YEAR
CASH POSITION AT END or 8*1913
7,991
13,515
10,599
7,156,
5,876
8 430
53.567
TOWP. QP• WINGRAM:
9UBI4IC PTIxiTYEl 0014805,10* - ELE.CTR'1c
4TATEttENT' 01' UTIIATY EQUITX-
Yale E6Ll*D 0XOTKMER 31. 1994
(WIr COHPARATIVE 5800905 FOR 1993)
BALANCE Al 58019NING 01,"88 1
CAPITAL CONTRIBUTION PRIOR YEARS (Note 1e)
CAPITAL CONTRIBUTION CURRENT YEAS (NOTE le)
NET INCOME. FOR THE YEAR
BALANCE AT END OF YEAR
57,827
46,595
120,727
102,496
(3,762;
872
0
$ 53,050 $
107,961
598
161,609
48,264
(1.251)
208.622
(117 703)
324.755
87.998
1993
88,001
1994 1293
$ 1,977,917 $ 1,889,919
74,759 0-
10,011 0
53,050 87 990
$ 2.115_737 $_1.977017
TEE ACCO1SPANYING NOTES. ARE AN INTEGRAL PART OF THIS FINANCIAL ETATEiHQn)
TOWN OF WINGRAM
PUBLIC UTILITIES COMMI891011 - ELECTRIC
NOTES TO TBE FINANCIAL STATEMENTS
YEAR ENDED DECEMBER 31, 1994
NOTE (1) : SIGNIFICANT ACCOUNTING POLICIES
THE FINANCIAL STATEMENTS HAVE BEEN PREPARED IN ACCORDANCE
WITH ACCOUNTING PRINCIPLES FOR MUNICIPAL. ELECTRICAL UTILITIES'IN ONTARIO
AS REQUIRED BY ONTARIO HYDRO UNDER THE AUTHORITY OP SECTION 97 OP THE
POWER CORPORATION ACT'AND REFLECT THE FOLLOWING POLICIES AS SET FORTH IN
THE•MANUAL ^ACCOUNTING FOR MUNICIPAL ELECTRICAL UTILITIES IN ONTARIO".
ALL PRINCIPLES EMPLOYED ARE IN ACCORDANCE WITH GENERALLY ACCEPTED
ACCOUNTING PRINCIPLES.
102,496
(3.762)
186,735
24,172
5 2E5
216 13Z
(77.607)
(A) REVENUE RECOGNITION:
SERVICE REVENUE IS RECORDED ON THE BASIS OP REGULAR METER READINGS
AND ESTIMATES OF CUSTOMER USAGE SINCE THE LAST METER READING DATE TO
THE END OF TRE YEAR.
•(B) FIXED A5SET3•AN0.029 ECIATION:
THE. STRAIGHT-LINE METHOD OF DEPRECIATION SHALL HE USED FOR ALL
ASSETS. THE PREVIOUS SINKING -FUND METHOD OF DEPRECIATION FDR
GENERAL PLANT ASSETS WAS CONVERTED TO THE STRAIGHT-LINE METHOD
JANUARY 1, 1981. •
IDENTIFIABLE FIXED -ASSETS (BUILDINGS AND SUBSTATIONS), SHALL BE
KEPT ON THE BOORS UNTIL RETIRED OR SOLD. A GAIN OR A LOSS IS BEING
RECORDED ONLY IN THE YEAR OF RETIREMENT OR SALE OF THE FIXED ASSET.
INDIVIDUAL ASSETS RECORDED ON A GROUP BASIS (OVERHEAD AND
UNDERGROUND DISTRIBUTION .SYSTEM, TRANSFORMERS AND METERS), SHALL BE
KEPP'O11 THE BOORS UNTIL FULLY DEPRECIATED REGARDLESS OF ACTUAL
SERVICE LIFE.
(C) INVENTORY:
UTILITIES WITH INVENTORY SYSTEMS SHALL CHARGE TO INVENTORY THE
COST OF ALL METERS AND TRANSFORMERS PURCHASED FOR STOCK IN THE YEAR.
(D) LONG-TERM DEBT:
PRINCIPAL PAYMENTS OP DEBENTURES AND OTHER LONG-TERM DEBT SHALL BE
TREATED AS A REDUCTION OF DEBT PAYABLE AND SHOWN AS AN APPROPRIATION
OF NET INCOME. SINCE. PRINCIPAL PAYMENTS WILL NO LONGER BE TREATED
AS EXPENSE, AN ACCRUAL OF PRINCIPAL WILL BE NO LONGER NECESSARY.
DISCOUNT AND EXPENSES OR PREMIUM ON DEBENTURES
INTEREST EXPENSE IN THE SAME PROPORTION OF PRINCIPAL RETIRED TO
OUTSTANDING DEBT IN THE CURRENT FISCAL YEAR FOR EACH DEBENTURE
ISSUE.
TOWN OF WINGRAM
PUBLIC OTILITIE3 CO174ISSI01 - ELECTRIC
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED DECEMBER 31, 1994
(E) CONTRIBUTED CAPITAL:
ALL NONREFUNDABLE CAPITAL CONTRIBUTIONS RECEIVED AFTER JANUARY 1,
1980, SHALL BE ACCUMULATED IN "CONTRIBUTIONS IN AID OF CONSTRUCTION
- AFTER JANUARY 1, 1980". ALL CAPITAL CONTRIBUTIONS ARE BEING
CLEARLY IDENTIFIED WITH THE APPROPRIATE ACQUIRED FIXED ASSET - E.G.
OVERHEAD DISTRIBUTION SYSTEM; UNDERGROUND DISTRIBUTION SYSTEM:
TRANSFORMERS OR METERS. EFFECTIVE FOR THE YEAR ENDED DECEMBER 31,
1994, THE ACCOUNTING FOR CONTRIBUTED CAPITAL HAS CHANGED ACCORDING TO
DIRECTIVE FROM ONTARIO HYDRO. CONTRIBUTED CAPITAL IS NOW TREATED AS
A PERMANENT COMPONENT OF THE MUNICIPAL EQUITY. IN THE CURRENT YEAR
THERE IS NO AMORTIZATION OF CONTRIBUTED CAPITAL. THIS CHANGE IS
APPLIED ON -A PROSPECTIVE BASIS IN THE CURRENT YEAR WITH NO RETRO-
ACTIVE ADJUSTMENT FOR PAST AMORTIZED CONTRIBUTED CAPITAL.
NOTE (2) SERVICE REVENUE ADJUSTMENT
,CUSTOMER USAGE FROM THE LAST BILLING DATE TO THE YEAR END
(UNBILLED REVENUE) 85 'INCLUDED IN REVENUE.
1994 1,921
UNBILLED REVENUE, BEGINNING OF YEAR $ 437,648' $' 427,320
UNBILLED REVENUE, END OF YEAR .. 406-,936 437.648
SERVICE REVENUE ADJUSTMENT $ L)0.1171)$ 10.328
THE ADJUSTING POWER BILL RECEIVED FROM ONTARIO HYDRO IS
RECORDED IN THE YEAR TO WHICH IT REFERS.
0 1.200
90,919 139,645
487.607 347.961
6. 5755.526 $ 489.607
IN
MERLE HAGGARD - MARTY STUART -
IAN TYSON - Goods - Gary F)ellgaard -
Ron Hynes - Patricia Conroy - Wayne
Rostad - August 10-13, Havelock' Country
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Tickets. For flyer send. self-addressed
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ACCTII$Si,
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Auction. Saturday, August 26, 9e.m., Hol-
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Pictorial catalogue $25. Box 456, Red
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Auction rate 1-800-661-4961. Fax 403-
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DUSINESB ;SARI:
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Includes inventory, tools, sheet metal
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$115,000. Partial Financing available
705.647-5444.
•
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Asking $225,000. Dale Austin RealtyLtd,
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32x40 $5,958.00. 34x48 $6,988.00.
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$31,314 - other sizes available - misc.
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wood/steel and ail/steel buildings, Are-
nas, Stables, Workshops, Barns, Etc.
Contracting and Financing Available, 24
hours 1-800-561-2200.
FAMILY CAMPING at Niagara Falls
KOA. Ultra, ultra modem campground
featuring 2 outdoor pools, Indoor pool
wlsauna, hot tubs, Super children's play-
ground. Friday welcome party, bingo,
wagon -rides. Reservations. 1.800-KOA-
MIST, 1-800.562.6478.
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