The Huron Expositor, 1978-07-13, Page 21SEAFORTH COMMUNI Y 140SPITAL
BALANCE SHEET
MARCH 31,_1211
(note 5)
10.113
$1,044,015
37856
1,081,871
153,944
1,235,815
382,461
304,143
533 088
1,219,662
22 158-
1,]97,534
38,281 52,976
28,003 20,713
25,782 21,122
4,619 3 02.2
58,404 45,457
58,404
• 25,479 $. 18812
30,401 24,744'
506 1,044
30,907 25,788
5,428 $ 6,976
$1,386277
51,697
1,437;,974
201,492
1,639,466
' 481,212
422,956
711,645
1,615,813
29,323
1,586,490
$102,604
,_68,325
35,949
11,470
14,824
5,627
5,649
9,217
7;221
670
1,142
3,612
1,942
17,237
$285,489
$ 88,008
51,209
29,101
8,618
7,980
3,979
4,227
5,823
5,115
877
687
2,058
966
14,780
$223.428
r
$-76,848
' • 32,588
19,144
6,744
6,594
6,206
14,752
. 4,090
$16-6416.fi
$ 51,360
11,900
5,270
5,609
5,9-00
5y4.54: .....
2,500
$107.849
$ 88,734
75,243 ,
95,288
71,100
55,296
32,760
4,535
$422 956
$285,489
166,966
152,400
68,699
34,395
3,696
$711.645
$ 66,499
54,574
61,556
53,844
39,687
24,748
3_,235
$304 143
' $223,428
107,849
115,811
58,052
25,246
_2,202
$533,088
THE HURON EXPOSITOR, JUIN 13, 1978 21
Members of the board of Seaforth Community Hospital had their
picture taken at their final gathering prior to the annual meeting,
Shown are (front) (left) Father H. J. Laragh who later b'ecame
president, James M. Scott, Clayton Looby, David Cornish retiring
president, A. Y. McLean, Dr. W. J. Thompson and Adpinistrator
Gordon McKenzie. (Standing) Russel Worden, Arthur \44derson,
John McEwing, Dr. Ed. Malkus, Mrs. Pat Bennett, John Modeland
Gordon Rimmer, Ken Campbell, Mrs. Audrey McLlwain, Dr.
Rogert Whitman, Wayne Ellis, Ray Williamson, Mrs. Sheila Morton,
and Cleve Coombs. (Absent) Archie DobaQn, John Longstaff, Mrs.
Ruth Pickard, Allen Searle.
(Photo by Phillips)
Seaforth Community Hospital
Has annual 'meeting
183,236 1'78,531
303.544
$ 76,600 103,099
76,600 r03,099
226,_944 228,131
$ 303.544 $ 331.230
$ 27,886
. 226,944
217
228,131
34,005 34,005
796,632 796,632
483,729 457,637
14,095 14,095
1,328,461 1,302,369
555,919 497,381
804-,-98,8
$1.027,372 $1.033.336
$ 331.230
LIABILITIES AND ttPLUS
Current':
Accounts payable
Long-term, principal instalments due
within one year (note 4)
Total current liabilities
Long-term:
3% provincial mortgage loan repayable
in semi-annual instalments of $4,318
blended principal and interest, due
September 30, 1995"
Less principal instalments due within
one' year. included with current liability
above (note 4) .
Surplus (statement 2)
STATEMENT OF OPERATING REVENUE AND EXPENSES
LIABILITIES AND SURPLUS
Current:
cash.
Due,from Revenue Fund
Fixed - at cost:
' land,
Building
Machinery and equipment
Other (paving, curbs and sign)
-Less-accumulated depr-eciat
Deficit (statement 2)
Current:
Accounts payahle and accrued liabilitieS
Total current liabilities
Due to Plant Fund
PLANT FUN"
ASSETS AND DEFICIT
166 $ 1,681
5,495. 4;943
5,661
6,624
- 106,076
124,348
5,495 4,943
100,581 119,405
921,130 907,307 -
$1,027,372 $1.033.12fi
THIS 15 IT !
THAT'S WHAT YOU'LL SOY
IHNETI YOU SEE THE BERG .
HYDRO-1111111 M111111RE PUMP
It forces the manure from the barn, through' an underground
pipe to the storage area. As the manure enters storage area
from.larelow; the outside surface forms a crust, which retains
the important nitrogen and potassium inside the pile and also
reduces the odor and fly problems. And the manure is ready
for spreading, when you want it. For details call.
Keith Siemon
Plumbing - Farm
Equipment
R.R.4, Walton, Ontario
Phone 345-2734
BUILDS EVERYTHING
SETTER FOR WARNS
Established 1876
McKILL9P MUTUAL
FIRE INSURANCE COMPANY
READ OFFICE.:.10 **IN, ST., SEAFORTH, ONT
Mrs. Margaret Sharp. Sec. Treas.. Ph. 527-0400,
f
CALL AN AGENT OR THE OFFICE
FULL COVERAGE
Farm and Urban Properii7
Fire, Windstorm, Liability, Theft
Various Floater Coverages
Homeowner's,Tenant's Package, Composite Dwelling
Directors and Adjusters
Ken Carnahan, R.R.#4, Sealorth 527.1545
Lavern Godkih, R.R.61, Walton 527-1877
Ross Loonhardt, R.R.N1,1Bornholm 345-2234
John McEwing, R.R.N1, Blyth 523-9390
Stanley Mcl twain, R.F112, Gederith 524.7051
Donald MoKerchar, R.A.lit, Dublin 527-1837
John A. Taylor, R.11.01, Brucelleld 482-752/
J.N.Trewartha,.Box 661, Clinton 482-7593
.StuarLWilson, R.R.N1, Bruceflela 527-0687
AGENTS
litnes Keys, R.R.N1 ;43eAfort41 5'21.0467
Wm. Lelper, R.R.N1, Lancia:mbar° 523-4257
Steve J. Murray, R.R.05, Seatorth 345,2172
WEDDING INVITATIONS
THE1URON EXPOSITOR
PHONE 527-0240 , SEAFORTH
1.-
December
31, 4976
$ 38,465
13,361
62,425
34,904
3,544
152,699
(See accompany i ng notes)
SCHEDULE OF SPECIAL AND GENERAL SERVICES EXPENSES
Current:
Cash
Accounts receivable -
Patients
Ministry of HOlth (note 3)
Inventories of drugs and supplies - valued
at the lower of cost and replacement cost
Prepaid expenses
Total current assets
Patient days
'Revenue:
In-patient serviCes.1-
Standard ward
Preferred accommodation
Speefal out-patient services
Expenses:
Patient care - nursing,unit
Special. services .
General services
Deduct' expenditure recoveries
Excess 'of operating revenue over
expenses before depreciation and
loss,(gain) on diSposal of fixed. assets
Depreciation: •
Equipment and - furnishings
Buildings and land improvements •
Building-service.equipment
Loss (gain) on disposal of fixed assets
Excess .of expenses over revenue. for period
Represented by:
Retainable differential income lfom •
preferred accommodation
Non-recoverable depreciation
Other-non-recoverable expenses
Excess of expenses over revenue
for period
Special services:
RadiolOgy
Pharmacy
Laboratory
Operating room
Ambulance
Medical records
Electrocardiography
General services:
Administrative (schedule 2)
Physical plant - operating (sChedule 2)
Dietary
Housekeeping
Laundry
Linen
Administrative expenses:
Salaries and wages__
Pension fund contributions
Medical benefits
Telephone
Other administratiye expenses
Printing, stationeiy and office•
Accounting, audit and collection
Workmen's compensation
Staff travel
Bad debt expense
Postage
Bonding and liability insurance.
Memberships and subscriptions
Unemployment insurance contributions
Physical plant operating expenses:
Salaries and wages
Fuel
Electricity
Other supplies and expenses
Maintenance of buildings and grounds
Water
Maintenance of equipment
Tnsurance
Davidr-Ormsh, president otthe
Seafartlt Community Hospital
board of governors, warned the
audience at the hospital board's
annutil meeting Thursday that in
the next few years, Ontario
hospitals arc going to see greater
restraints placed on costs , and,
hospitals' must he prepared. to
deal with these restraints as a
,unified group.
Miring- the years Mr. Cornish
has been on the board, he said he
has seen the Ministry of Health
-try pad establis.h a pistrict Health
Council for Huron, and Perth
counties, hut this' was. voted
elown.
HoWever, a liaison committee
has, been formed within Huron .
-County consisting of the pre
'sident of each -hospital hoard and
their county representative to
discuss.ways of sharing resources
and reducing the duplication of
services at county hospitals.
Mr...cornish said the other
hospitals agree • -if we.do not start
to co-operate and plan to reduce
cost of health care on a voluntary..
basis, the Ministry Of Health will
force their own cost. reductions on
Receive Bequests •
The finance committee. -chaired
by Sheila Morton, .reported that
ditring the fiscal .'year from
January 1977 to Mareh 31, 1978
the hospital received donations
and 'bequests, totalling 515,491.
The money -has-been-investe-d-on
a short term basis for future
capital pu rch a ses,
'During the 1977 fiscal year,
Seararth Community HoSpital had
total revenues..' of 51.670.3 18.
Expenses for the same period
totalled $1,675,746 With .66 •per
cent . of this figure going for
hospital salaries, and 20 per cent
for supplies and other expenses.•
Pat Bennett-. of the. public ..„
.relations committee, reported
ling service presentation. plaques
were given to Robert Wilson and
Victor Lee, as retiring members
of the board- and a special
presentation was made to Joseph
McConnell. on memory of the late
Mrs. Alice McConnell, a member
of the hospital board for 22 years..
Russell worden. chairman of
the -property committee, reported
on the work. of the committee
which' included providing for
snow removal, garbage collection
and grass cutting as well 'as
general maintenance of the
'hospital plant.
rile committee also made pro-
vision for a new nurse call system
which Call syStem which had been
installed by staff.
Gordon McKenzie, ' hospital
administrator reported "we were
successful in our budgeting pro-
gram for 1977-78 by being below
budget by less than one-half of
one per cent of 58.067."
He Said the Ministry of Health
_has now recognized hospitals with
less than 50 beds have a special
problem with costs, and granted
Settforth hospital an increase 'of
7.9 Tetit over 1977-78 operating
costs as compared to other
hospitals in the province which
received a 4.5 per cent increase.
Mr. McKenzie said, "We will •
only be able to live within this
increase if wage settlements are
contained arid by continuing to
economize in other areas." He
thanked both the Women's
Auxiliary and the board of
governors for their hard work
over the past year.
The medical staff committee
reported there were 1442 admis-
sions to the hospital in 1977=78
. and 1,459 discharges.
OperationS performed included
327 on in-patients at the hospital
and 779 • operations on out-
.patients.
Also, the new patient and
nurses' monitoring eornmanica-
tion system was installed during
the. year.
The executive of the , medical
acI'visory - committee will he pre-!
sident ' Dr. Rodger Whitman,
secretary-treashrer .Dr. Kenneth
Rodney and chief of staff, Dr.
Edmund Malkus.
'Raise $2,465
The Women'S Auxiliary group
reported that membership, as of
December 31, 1977 includes 70'
members, 59 active members and.
11 associate members. t
The auxiliary's silver baby cup
for 1977 was presented to Ken
'and Arlene McCowan of Bruce-
field.
During the 1977 fiscal year, the
women's auxiliary raised ,$2,465
including $293 at the fall fair
draw, $776 at the annual penny
sale and $104 through the sale of
Christmas cakes.
Fourteen certificates of merit
were presented at the Juhe
. dinner meeting to methbers with
20 years or more of outstanding
service.
The members who received
awards were Beth Bechley, Dinah
Sills, Janet Cluff, Alice Reid,
Dorothy Hays, Elsie Dinsmore,
Glad Thomson. Donna Patterson,
Mary Haft, Jean Wilbee, Audrey
McLean, Veronica Etue, Florence
Stewart and Sally Sillery.
Light special certificates for
outstanding service were pre-
sented to' members Ethel Dennis,
Wilma Oke, Marion Turnbull,
Ewa Ellis, 'Pat Bennett, Bess
Grieve, Peg Grieve and Frances
Teatero. '
During the year, -the auxiliary
finished draping the windows in
the pharmacy, physiotherapy
section and hospital lounges and
donated two Gomco suction
machines and three intravenous
poles.
„Money from,the Alice McCon-
nell Memorial Fund was used to
purchase two geriatric chairs,
now being used by the nursing
staff for elderly patients.
Joan Chesney was elected
president of the women's
auxiliary for 1978-79.
(with comparative amounts at December 31, 1976)
REVENUE FUND
ASSETS AND DEFICIT March
31, 1978
a „. $ 4,131
17,251
58,425
36,878
3,623
120,308
SCHEDULE OF ADMINISTRATIVE EXPENSES AND
PHYSICAL PLANT OPERATING EXPENSES
• NOTES TO THE FINANCIAL STATEMENTS.
MARCH 31,1978 r" .
1. Significant Accounting Policies . • ' ' .
The -hospital follows the .generally accepted :fund accounting policies for public hospitals' in
Ontario as set out in the Canadian Hospital Administration Manual. Details of the most significant of
, these policies are set out below. ..
(a) Revenue and Plant Fund . ,
The plant fund is charged' only with items directly relating to.the plant fund and its assets. SoMe
'of these itmes are grants received that are directly specified for plant fund assest and interest expense
on debt used to acquire plant fund assets. All other items are charged to the revenue fund.
(b) Fixed Assets
Fixed assets are recorded at historical cost. Maintenance repairs and renewals are hcarged to
expense as incurred. The cost and accumulated depreciation of fixed assets disposed of or retired in
the year are removed from the accounts and the resulting profit or loss is included -in current
operations.
Depreciation of fixed assets is calculated at annual rates estimated to write o each asset over the
term of its useful life. The rates and method§ generally in use vary between ve, ten, fifteen and
twenty years in length, depending upon the distribution as set out in the Canadian Hospital
Administration Manual.
(c) Ministry of Health Adjustment
Under the Health Insurance Act, 1972. the Hospital is reimbursed for the total of its operating
costs after deduction of specified revenues and expenses, including expenses not approved by the
Ministry.
The final total to be recieved by the Hospital for 1978 will not be determined until the Ministry
has reviewed the Hospital's financial and 'statistical returns for the fifteen month period. The
management of the Hospital considers that the amount set up as receivable from the Ministry reflects
all proper adjustments required for those revenues and expenses which are not taken into net
operating costs for purposes of the Kinistry.
2. Employees' Sick Leave .Plan
The hospital has an accumulated sick leave plan for its employees. Under the terms of this plan,
the hospital was contingently liable at March 31, 1978 for sick leave credits to its employees to a
maximum amount of. approximately 5184,000 (5142,000 at December 31, 1976). In the event of
termination of employment for any reason other than discharge for cause of.illness, htis liability may
be reduced by amounts varying from 50% to 20% depending upon the individual employee's length of
service. THe hospital's liability in this respect at March,31, 1978 amounted to approximately $80,000
(558.000 at December 31, 1976.).
No provision for these contingent liabilities has been made in the accompanying financial
statements at March 31. 1978 and December 31, 1976.
3. Recovery from the Ministry
-As described in not 1 above. total allowable costs claimed by the hospital for 1978 exceeded the
amount necciVeci from the Ministry of Health in 1,978 by $58,425. This amount has been set up as a
receivable on the attached balance sheet as the administration is confident 'of •the- ultimate
reimbursement of these costs by the Ministry after its review of the Hospital's operations for the year.
Subsequent to the year end, the Hospital received the final advance from the Ministry of Health
in the amount of 567.032 with respect to the 1978 budget. Accordingly. the Hospital calculates that it
has received $8,607 in excess of its allowable costs for the 1978 period and anticipates that this amount
will be deducted 'from its 1979 budget by the Ministry of Health.
' The 1976 costs of $723. included in accounts receivable .at December 31, 1976, claimed by the
Hospital from the Ministry of Health were disallowed and. accordingly, have been written off as a
charge to tee revenue fund,
4. Long-term Debt
Under the terms of the loan agreement additional repayments can be requested by the Ministry,
dependant upon differential revenue earned during the calendar year from preferred accomodation,
and are calculated according to a formula determined by the Ministry. No provision has been made in
the accompanying financial statements for additional repayments of principal which may be requested
in 1979. During the period ended March 31, 1978, additional repayments of principal totalling $10,691
were requested.
5. Change in Year-end
In accordance with Ministry of Health regulations the hospital has changed its year-end to March
31. Accordingly, these financial statements include the financial position of the hospital at March 31,
1978 and the results of its operations and the changes in its financial position for the fifteen months
then ended.
6. Anti-inflation Legislation
The hospital is subject to the.,anti-inflation regulations concerning employees' compensation and,
in the opinion of the administration, is in compliance with these regulationS.