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The Exeter Times-Advocate, 1972-05-25, Page 7.Bowling banquets Gary Hartman and June Grant, Hard luck awards went to Oliver Jacques (91), May Robbins (78), Barry Southcott (80) and Susan Bregman (57). Properly watch children in water This summer remember to supervise your children whenever in, on or near the water. If they do not know how to swim make sure they learn properly. Contact Red Cross Water Safety Service and enquire about local swimming programmes. Children who know how to swim and who respect rules of water safety are safer children. So keep your family safe. Stay alive with Red Cross water safety all summer long. Inflatable beach toys should not be used as life preservers. They can suddenly deflate and leave your child groping for vital air. They can lure weak swim- mers out into deep water. So remember, stay alive with Red Cross water safety all summer long, - Continued from Page 6 group championship and the L & M Cleaners trophy while the G & G Discount trophy for the "B" group title was accepted by the captain of The Young Set, Gary Hartman. The Millstones won the Tuckey Beverage trophy as the Friday night league winners. Sharon Chappel was the captain. ;Win- ning the Sunday league title were the In-Be-Twixt with captain Bill Farquhar accepting the Fisher Hardware trophy. A total of twelve individual awards were handed out. The high average winners were Pete Mcfalls (223),, Bill Farquhar (235), Ruth Durand (213) and Lynne Farquhar (226). High single awards went to Jim Russell (380), Glen Stire (363), Doris Goldsmith (336) and Helen Edwards (331). Top triples were compiled by Bob Reynolds (864), Al Neal (831), Lynda Sanders (734) and Doreen Browning (757). Named as the most improved bowlers in the league were Harold Chappel, Joyce Cooper, "A" LEAGUE WINNERS - The Happy Gals in addition to winning the "A" championship in the Exeter ladies bowling league also received the Dashwood Industries trophy for the highest pinfall without handicap in league play, Back, left, Olga Chipchase, Norma Coleman, Dot Munroe and Donna Corbett. Front, Betty Sangster, captain Ann Brock, Edna Dietz and Mary Goodwin. T-A photo "B" PLAYOFF CHAMPS - The Humbugs emerged as playoff champs in the "B" division of the Exeter ladies bowling league. Back, left, Jane Russell, Elsie Schofield, Joan Desjardine and Judy Laye. Front, Norma Weigand, June Dougherty, captain Wendy Ryckman and Wendy Kerslake. T-A photo • THE LAMBTON COUNTY BOARD OF EDUCATION FINANCIAL STATEMENTS FOR YEAR 1971 • AUDIT OR'S REPORT In our opinion, subject to the foregoing, these financial statements present fairly the financial position of the Board as at December 31, 1971 and the results of its operations and the source and application of its capital funds for the year then ended, in accordance with accounting principles generally accepted for Ontario school boards applied on a basis consistent with that of the previous your. To the Supporters of The Lambton County Board of Education: We have examined the Revenue Fund, Capital (Building) Fund and • Trust Fund balance sheets of The Lam bton County Board of Education as' at December 31, 1971 and the Revenue Fund Statements of Revenue and Expenditure and Source and Application of Capital Funds for the year then ended. Our examination included a general review of the accounting procedures and such tests of accounting records and other supporting evidence as we considered necessary in the circumstances. • Sarnia, Ontario April 26, 1972 Winspear Higgins Stevenson & Co. Chartered Accountants Licence number 4194 Grants and subsidies receivable from the Government of Ontario are subject to final approval by the Department of Education. BALANCE SHEET, DECEMBER ASSETS 1971 • 31, 1971 REVENUE FUND LIABILITIES 1971 1970 1970 CURRENT Bankers' advances Accounts payable and accrued liabilities - Note 4 Deferred income Due to other funds - Note 5 Other Surplus, January 1, 1969 • Note 3 CURRENT $889,923 $358,147 406,829 1,338,083 10,695 17,098 565,749 2,000 78,994 78,994 323,179 960,493 $3,061 900,001 813,689 $2,979 623,401 1,257,819 - 133,947 145,329 15,702 $2,179,172 414,385 161,258 j2,754,815 Cash Investments - at cost and market value Accounts receivable • Note I Due from other funds Inventory - at average cost Prepaid expenses BALL BOUNCERS WIN - The Ball Bouncers won the A",playoff championship of the Exeter ladies bowling league. Back, left, Marion Cornish, Barbara Ballantyne, Glenda Fisher and Linda Farquhar, Front, Lynne Farquhar, Joan Heywood and Kathy Campbell. T-A photo 174,272 16,253 $2,275,369 $2,754,815 166,572 RESERVE FOR WORKING FUNDS $1,907,276 414,385 120,280 $2,441,941 $2,754,815 NON-CURRENT Arbitrators' adjustments • Note 2 Deficits, January 1, 1969 - Note 3 $2,441,941 CAPITAL (BUILDING) FUND CURRENT Due to other funds Accounts payable LONG-TERM LIABILITIES Unmatured debenture debt Investment in fixed assets CURRENT Due from other funds $563,749 $133,947 8,060 $142,007 NON-CURRENT Fixed assets 38,071,363 $38,635,112 35,988,252 $35 988 252 $13,832,385 12,970,208 24,802,727 21,876,037 TRUST FUND $38,635,112 $35,988252 INVESTMENTS - at cost and market Elementary Secondary DUE FROM OTHER FUNDS '2,000 2,000 EQUITY $500 500 Elementary 2,600 2 0 /60 Secondary $500 $500 4,600 4,600 $5,100 5,100 $5,100 5,100 REVENUE FUND STATEMENT OF REVENUE AND' EXPENDITURE - SECONDARY YEAR ENDED DECEMBER 31, 1971 1971 REVENUE FUND STATEMENT OF REVENUE AND EXPENDITURE - ELEMENTARY YEAR ENDED DECEMBER 31, 1971 1971 1970 1970 $230,763 7,136,545 326,906 66,515 955,932 368.222 629,900 508,874 142,666 649,554 38,487 $11,054,364 EXPENDITURE Business administration Computer services Instruction Educational services Attendance, health and food service Plant operation Plant maintenance Transportation Tuition fees Capital expenditure (non-allocable). Other operating expenditure Debt charges Non-operating expenditure Total expenditure RECOVERIES OF EXPENDITURE Other school boards Ckivernment of Ontario tuition fees and miscellaneous Government of Canada Other EXPENDITURE Business administration Computer services Instruction Educational services Attendance, health and food service Plant operation Plant maintenance Transportation Tuition fees Capital expenditure (non-allocable) Other operating expenditure Debt charges Non-operating expenditure Total expenditure RECOVERIES OF EXPENDITURE Other school boards Government of Ontario • tuition fees and miscellaneous Government of Canada Other $225,986 $206,467 1,740 7,292,135 304,783 ' 29,933 1,122,244 239,917 616,919 3,199 914,929 66,022 1,084,832 70,690 $209,792 12,186 7,758,396 132,615 65,000 960,358 283,920 641,387 470,539 541,880 9,659 662,264 46,880 6,967,866 318,060 27,791 1,148,110 429,074 527,312 3,070 87,983 53,232 1,001,695 48,052 CONSOLATION WINNERS - The Hot Dogs won the consolation championship of the Exeter ladies bowling league. Back, left, Barb Sander, Mary Chappel, isa Campbell and Peg Hunter-Duvar. Front, Fran Ritchie, captain Doreen Browning, Marilyn Pritchard and Ruth Durand. T-A photo $11,953,810 $10,838,231 $11,794,876 $40,048 $43,030 15,419 20,867 206,740 197,945 111,290 69,020 373,497 $330,862 $1,197 $8,0136 83,653 105.839 83,851 A 160,475 $197,578 $245,523 $11,580,313 $10,507,369 $11,597,298 $10,808,841 NET EXPENDITURE FINANCED BY: Government of Ontario - Grants Local taxation - Note 6 (Increase) in reserves NET EXPENDITURE FINANCED BY: Government of Ontario • Grants $6,258,636 $5,159,234 Local taxation • Note 6 5,392,346 5,584,490 (Increase) in retier1 es (70,669) $6,948,091 4,745,110 (95,903) $11,597,298 Nil $5,964,226 5,102,417 • $11,066,643 $11,580,313 $10,793,724 Net under (over) requisition on account of 1971 required to be applied to 1972 taxation Net under (over) requisitio'n on account of 1971 required to be applied to 1972 taxation Nil ($236,3551 ($257,802) STATEMENT OF SOURCE AND APPLICATION OF CAPITAL FUNDS YEAR ENDED DECEMBER 31, 1971 APPLICATION SOURCE Par value of debentures issued Contributions from (m ernments Canada Ontario Capital expenditures From the Revenue Fund other 1971 1970 $736,000 $1,505,000 1971 1970 $1,692,702 268,016 35,554 104,966 FIXED ASSETS Building Furniture and equipment School sites and improvements thereto Buses $2,147,655 501,427 61,099 41,591 22,473 258,563 496,934 1,772,936 519,756 39,495 81,331 1.......--- FRIDAY LEAGUE WINNERS - The Millstones won the Friday night league championship of the Exeter mixed bowling league, From the left, they are, Jim and Linda Finkbeiner, Ray Cockwell and Norma Weigand, Harold and Sharon Chappel, Brian and Lynda Sanders. T-A photo $2,101,238 $2,751,772 NET CHANGE IN CAPITAL FUNDS $705,756 ($126,278) UNEXPENDED FUNDS or (amounts not permanently financed Balance', January 1 (142,007) (15,729) Balance, December 31 $2,806,994 $2,625,494 1$142,007i as $563,749 TO FINANCIAL STATEMENTS DECEMBER 31, 1971 NOTES 1971 $25,208 585,368 203,113 1070 $195,865 856,681 205,273 1. Avenunts receivable Municipalities Government of ()Warm Other 1971 $563,749 2,000 5. Due to other funds Capital Trust - secondary 1976 $2,000, $565,749 $2,000 $813,689 $1,257,819 Elementary $4,747,489 2 The arbitrators' adjustments arose pursuant to valuation of certain assets and liabilities of predecessor school boards at January 1, 1969, Disposition of the balance of these ad- mstments of $414,385 is yet to be determined. 3 Prior boards' surplus and deficits • January 1, 1969 Balance, beginning of year Surplus applied to 1971 tax requisitions Deficit assistance from Province of Ontario it, Local taxation raised in 1971 on account'of 1971 Local taxation raised in 1971 1970 over requisition as pet audited financial statements 1968 surplus from predecessor boards applied in 1971 Secondary $4,256,496 236,355 257,802 408,502 236,812 Deficits $161,258 ($40,978) $5,392,346 $4,745,110 Surplus $960,493 (637,314) 7. The format of the 1971 financial statements conforms to the format recommended by the 'Ontario Department of Education for all Ontario School Boards. The revised format gives effect to the consolidation Of balanee sheets and'the consolidation of statements Of source arid application of capital funds prepared Separately is prior yeatS for elementary schools and secondary schools. &dance, end of year 4. Accounts Payable Municipalities GovernMent of Ontario Other $120,280 $323,179 1971 1970 $526,735 350,648 460 700 Approved on behalf of the Board (bgd,)' Clarence Wilkinson thairman of the Board (Sgd.) N. L. Cbeesemart Director of 8ducation $406,829 $406,83 . Aha ,..46, 4016.: IVIIXED "A" CHAMPS - The New Ones emerged as playoff champions in the "A" group of the Exeter mixed bowling league, prom the left, they are, captain lob and Wanda Reynolds, Erie and Thelma Finkbeiner, Clair and Fredia Spicer and Fred and Shirley Smith, $1,338,0k1 T-A photo