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HomeMy WebLinkAboutThe Huron Expositor, 1988-07-13, Page 11Pigs. sell under pressure at stockyards The market at Brussels Stockyards trod - ed $2. higher on the choice steers and heifers with the 'overfinished cattle being sharply discounted. Cows traded $2. higher and pi sold under pressure. There were 385 cattle, 523 pigs and 1 sheep, lambs and goats on offer. Choice Steers - 87.00 to 89.00 with sales to 92.00 Good Steers - 83.00 to 86.00 A limousin steer consigned by Geo. Under- wood Farms of RR 1, Wingham, weighing 1180 lb., sold for 92.00 and was purchased by Schoeman Meats of Jerseyville, while their total offering of thirty-six steers averaged 1328 lb., and sold for an overall price of .48. A steer consigned by Jack Shiell of RR 3, Wingham, weighing 1300 lb. sold for " 1.50, with his total lot of seventeen steers averag- ing 1242 lb. selling for an average price of 88.51. Fourteen steers consigned by Maple Emblem Farms of RR Il Dungannon, averaging 1182 lb., sold for an overall price of 88.59, with sales to 89.25. Three steers consigned by Frank Dolmage of RR 1, Seaforth, averaging 1117 lb., sold for 89.00. A gold steer consigned by Gary McCutcheon of RR 4, Brussels weighing 1120 lb., sold for 88.00. Eleven steers consigned by Terry McCarthy of RR 1 Dublin, averaging 1288 lb., sold for an average price of 86.24, and he had sales to 87.50. Three steers consigned. by Cam Robertson of RR 3, Teeswater, averaging 1037 lb., sold €or 87.50. A steer consigned by Donald Thornton of RR 1, Gerrie, weighing 1180 lb., sold for ;x.50. Six steers consigned by Stam Farms of RR 4, Kincardine, averaging 1322 lb., sold for ah overall price of 85.42, and they had sales to 87.50. A hereford steer consigned by Kevin Schlorff of RR 4, Hanover, weighing 940 lb., sold for t 1.50. Choice Exotic Heifers - 87.00 to 90.00 with sales to 90.25. Good Heifers - 82.00 to x.00 A white heifer consigned by George Blake of RR 2, .,russets, weighing 1110 lb., sold for 1,.25, and was purchased by Norwich Packers of Norwich Ontario, while his total offering of ten heifers averaged 1164 lb., and sold for an overall price of 84.92. A heifer consigned by Glen Sellars of RE 2, Bluevale, weighing 1160 lb., sold fol 90.00 with his total lot of six heifers averaging 1215 lb. selling for an average price of 89.18. Two black -white-faced heifers consigned by Glen Johnston of RR 2, Bluevale averaging 1015 lb., sold for 90.0 with his total offering of sixteen heifers averaging 1029 lb., selling for an overall price of 86.97. A heifer consigned by Paul Gowing of RR 2, Bluevale, weighing 1190 lb. sold for 89.25. Two heifers consigned by Clarence McCut- cheon of RR 4, Brussels, averaging 1075 lb., sold for 88.60. Three heifers consigned by Antone Paschier of Blyth, averaging 1070 lb. sold for an average price of 85.55 with sales to 88.25. Thirteen heifers consigned by Chester Hackett of RR 7, Lucknow, averaging 912 lb. in weight sold for an overall price of 82.03, and he had sales to 88.75. A charolals heifer consigned by Joe Borges of RR 4, Listowel weighing 1010 lb., sold for 88.50. Choice Cows - 56.00 to 60.00 Good Cows - 52.00 to 55.00 Canners and Cutters - 48.00 to 51.00 30 - 40 lb. pigs traded to a high of .54 per lb. 40 - 50 lb. pigs traded to a high of .56 per lb. 50 - 60 lb. pigs traded to a gh of .51 per lb. 60 - 70 lb. pigs traded to a high of .52 per lb. 70 - r lb. pigs traded to a high of .54 per lb. Light lambs traded to a highof 1.10 per lb. Medium lambs traded to a high of .97 per lb. Heavy lambs traded to a high of 83.50 per lb. THE HURON, EXPOSITOR, ,JULY 13, 1988 -- 11A Ypur support of our FLOWERS OF HOPE campaign has totalled $20,000. Askin the past, we confined our canvass to the month of May"and fpund you responded with your generosity in helping us reach our goal. A special thanks to Annie Boersma, chairperson, the captains and canvas- sers for your dedication and hard work. Canvassers go door to door in both urban and rural areas of South Huron to raise funds so that we may continue support to people we serve in local communities. The support for your Association as expressed in these donations truly comes as an encouragement as we endeavour to support others in living useful and satisfying lives. If you were missed on the canvass and would like to share in this effort, please address your donation to Box 29, Dashwood, Ontario, NOM 1NO. A tax deductible receipt will be mailed back to you with our thanks. South Huron and District Association for the 'Mentally Handicapped Richard H1_ucal John J. Gray President Executive Director SEA O T COMMU ITV OSPITAL Auditor's Report as at March 31, 1988 AUDITOR'S REPORT To the Board of, Governors of Seaforth Community Hospital. SCHEDULE 1987 1988 We have examined the balance sheet of Seaforth Community Hospital as at March 31, 1988 and the etatemente of revenue and expenditure and equity and changes in financial position for the year then ended. Our examination was, made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as we considered necessary in the circumstances. In our opinion, these financial statements present fairly the financial position of Seaforth Community Hospital an at March 31, 1988, and the results of its operations and the changes in its financial position for the year then ended is accordance with the accounting principles described in Note 1 to these financial statements applied on a basis consistent with that of the preceding year. , ADMINISTRATION Association Fees , Insurance Orf ice Machinery and Chairs Postage Printing Audit Fees Legal Fees Public Relations Education Telephone Other Supplies 6 Expenses $1,828.55 2,845 16,887.00 17,773 16,389.69 20,753 2.680.80 3,022 20,173.26 13,664 6,150.00 6,792 2,019.00 500 8,310.01 10,525 8,436.68 16,106 22,555.05 22,604 37,538.38 37 007 142,968.42 151,587 2. Marketable securities Marketable securities consist of deposits as follows: Interest Toronto Dominion Bank National Trust - Ontario Hospital short-term investment fund Toronto -Dominion Bank Canadian Imperial Bank of Commerce 8.02 flaturity 1988 1987 April, 1988 $219,553 $142,000 8.46% 9.75% 102 March, 1988 100,000 100,000 200,000 March, 1989 200,000 200°000 Seaforth, Ontario, June 3, 1988. Chartered Accountants BALANCE SHEET as at March 31, 1988 1988 PLANT OPERATION Fuel Water Electricity Insurance Sewage Elevator Taxes Other Supplies and Expenses 45,820.67 42,816 4,044.61 4,219 25,485.65 26,470 4,037.00 4,339 2,089.36 2,234 1,954.00 2,130 2,200.00 3,075 1,600.00 3,904 89,231.29 89,187 $519,553 $642,000 3. Accounts receivable ASSETS PLANT MAINTENANCE Maintenance Buildings 1987 Maintenance Grounds Maintenance Equipment Other Supplies & Expense Current Cash Marketable securities (Note 2) Accounts receivable (Note 3) Inventories (Note 4) Prepaid expenses 669.84 20,725 11,245.67 4,085 38,993.97 55,349 10,699.54 4,572 61,609.02 84,731 $ 79,599 519,553 248,643 86,453 16.474 S 129,173 642,000 289,770 83,928 14.090 968.1722 Restricted Marketable oecuritieo-(Note 5) Fixed (Note 5). 1,158,961 STATEMENT OF CHANGES IN FINANCIAL POSITION For The Year Ended March 31, 1988 ,„r 749.254 1,529,823 721.217 03,229,799 $1,880,178 r Operating activities Net surplus for year Rees not affecting working capital Depreciation - Furniture and equipment - Building LIABILITIES AND EQUITY Working capitol provided from operation Decrease (increase) in non-cash operating working capital Current Accounts payable and accrued liabilities (Note 6) $ 297,928 $ 277,368 Other Deferred Government Grants (Note Equity 5) 1,115,778 1,816,093 1.602,810 83,229,799 $1,880,178 STATEMENT OF REVENUE & EXPENDITURE & EQUITY For The Year Ended March 31, 1988 1988 1987 Revenue Patient services In -patients Out-patients Other Recoveries $2,515,590 580,408 272,616 54,091 Total cash from operating activitiea Investing activities Purchase of fixed assets Construction In progress Total cash used for Investing activities Financing activities Government grants - capital projects Total financing activities Indreaae for year Cash and cash equivalents, beginning of year Cash and cash equivalents, end of year $2,385,475 555,525 282,758 59,174 3.422,705 3.282.932 Represented by: Cash Marketable eecuritiek Restricted marketable necurltlea 1988 $ 213,283 50,720 28.236 292,239 231,558 56,776 (62.125) 349.015 169,433 (57,978) (83,381) (829.582) - (887,560) (83,381) 1,115,778 1,115.778 577,233 86,052 771,173 685,121 $1,348,406 $771,173 $ 79,599 $129,173 519,553 642,000 749.254 - 1987 e 5156.547 46,665 28.346 51,348,406 $771,173 Accounts receivable consist of: Services to patients Self -pay $ 32,821 Worker's Compensation Board 1,934 Blue Crasa 8,607 Other 5,091 1988 1987 $ 36,425 2,149 4,885 2,480 48,453 45,939 Allowance for doubtful ■[counts (3,000) (3,000) 45,453 42,939 Province of Ontario, Ministry of Health 159,356 163,073 Accrued investment income 43,834 83.758 $248,643 $289,770 4. r:ventoriea Ioventorie' .ganhiet of; -� Medical and surgical Drugs • Pond General Radiology 1988 1987 $ 24,949 $ 24,111 34,244 32,489 4,898 4,570 20,164 19,990 2,198 2,768 $ 86,453 $ 03,928 5. Fixed assets Fixed sweats conalst of, Coat 1988 Accumulated Depreciation Land Land improvements Building Furniture and equipment Construction in progress $ 36,275 18,172 830,647 16,838 462,663 1987 Net Net S 36,275 1,334 375,904 $ 36,275 1,741 391,705 Expenditure Professional fees Salaries and wages Employee benefits Drugs, medical and surgical supplies Laboratory Radiology Other therapeutics and other General services Other services Plant operation and maintenance Furniture and equipment depreciation Building and land improvements depreciation 111,229 2,192,099 228,478 138,555 98,359 19,670 22,404 115,209 166,410 173,918 50,720 28,236 1 94,965 2,071,709 197,561 165,414 160,248 21,324 19,210 119,814 150,874 150,840 46,665 28.346 956,693 670,045 $29,502 - $2,679,369 $1,149,546 286,648 285,496 629.582 - $1,529,823 $721,217 Government grants have been received for construction amounts are recorded on the balance eheet as deferred and consist of: See accompanying notes to financial statements. Ministry of Health County of Huron projects. Theae government grants $1,040,778 75,000 NOTES TO THE FINANCIAL STATEMENTS, March 31, 1988 I. Summary of eignificent accounting policies 3,345.287 Operating surplus 6or the year Capital revenue Grants and donations Interest Rent - farm Building fund donations Net surplus for the yeeP Equity, beginning of year Equity, end of year 3.206.970 $1,115,778 Unexpended grant. are held se marketable use to the construction projects. These consist of: The financial etatemente have been prepared in accordance with generally accepted accounting principles for Ontario hospitals as set forth in the 77,418 75,962 Financial Reporting Guidelines for Ontario Hospitals published by the Institute of Chartered Accountants of Ontario and are as follows: a) Inventory Inventory of supplies is stated at cost es determined on the first -in, first -oat hauls. 19,526 59,126 7,500 49.713 14,068 55,357 7,700 3.460 213,283 156,547 1,602,810 1,446,263 51,816,093 $1,602,810 SCHEDULE I 1987 1988 DRUGS, MEDICAL 6 SURGICAL SUPPLIES Med Surg Drugs 867,317 78,097 145,414 b) Fixed assets securities restricted restricted marketable In their aecu rities Government of Canada Treasury Bills at 82 maturing April 15, 1988 S 749,254 Total projected costa for the projects are as follove: Fire alarm system Mechanical Room renovation Conference Room renovation Emergency wing addition Operating room renovation Land, building, furniture, equipment, land improvements and construction in progress ere carried at coat. Fired asset additions ere recorded net of any government capital funding received. When an asset is sold or disposed of the related coat and accumulated depreciation are removed from the respective accounts and any gain or lose on disposition la recognized in the surplus for the year. c) Depreciation Depreciation expense in calculated on all depreciable aeeete $57,272 excluding construction in progress, based on the straight-line 881293 method, utiliaing estimated lives according to generally accepted 138,555 accounting principles for Ontario hospitals as follows: OTHER THERAPEUTICS 6 OTHERS Nursing Units Others O.R. Other Pharmacy Physio Respiratory GENERAL SERVICES Laundry Linen Diet Housekeeping OTHER SERVICES Medical Library Medical Records Administration (see schedule 2) 4.646 4,082 2,588 5.931 460 1.682 2,303 3,522 19,210 22,112 E The hospital pays employees for time lost due to sickness to the extent of their earned entitlement, and upon termination of • employment pays a portion of the unused entitlement. The policy of 30,63229,e97 the hospital is to expense these payments as well ab payments of 5,4144,557 vacation pay in the year in which the payments are made, with the 67;104 63.878 exception of vacation pay entitlement for part-time employees which 16,664 119,814 I1 17 077 is expensed and paid as earned. The hospital changed to the Hospitals of Ontario Disability Insurance Plan (HODIP) at December 31, 1987 and the sick leave liability was frozen at the hours earned and at the current dollars at this date. This has degreased the 6,015 7,437 maximum liability to the amount actually payable to the employee upon 1,091 termination. The maximum Iiabllitiea under each of these policies at 1,386 at March 31, which are not reflected in the accounts, were 142,968 157087 approximately: 150,874 166,410 Building Furniture and equipment Land improvements 40 years 5 to 20 yearn 10 years d) Unrecorded nick leave and vacation pay liability S 146,374 700,000 500,000 1,615,000 520.000 $3,479,374 6. Accounts payable and accrued liabilities Accounts payable and accrued liabilities consist of PLANT OPERATION 6 MAINTENANCE Operation (see schedule 2) 89,231 89,187 Maintenance (see schedule 2) 61,609 84!731 8150,840 9173,918 Unrecorded sick leave liability Unrecorded vacation pay liability 1988 1987 $165,769 $331,999 91,185 79,762 Accounts payable trade Accrued wages and salaries Receiver General payables Miscellaneous payable Deferred income Accrued construction costs the following: 1988 1987 S 53,338 $ 53,751 58,758 84,922 25,239 45,958 9,008 26,514 18,262 66,223 133.323 - $ 297,928 $277,368 weeereewee 7. Pension Plan Substantially all of the employees of the hospital are eligible to be members of the Respite/a of Ontario Pension Plan which is a multi-employer final average pay contributory pension plan. Employer contribution, made to the Plan during the year amounted to $37,364 (1987 - $46,540). The amounts were included in employee benefits expense in the statement of revenue, expenditure and equity. V 9