Times-Advocate, 1979-04-25, Page 12Pag* 12 Timei-Advocate, April 25, 1979
Church service conducted
by wife of minister
Rev. Keith Brown con
ducted communion services
in the churches of the Ailsa
Craig charge on Sunday and
Mr. Peter Snell was to have
taken the services on the
Lucan Charge. However, due
to sudden illness Mr. Snell
could not be present and the
service in Lucan was con
ducted by Mrs. Brown, who
used the theme of the World
Day of Prayer “spiritual
Growth in Knowledge, Hope
and Love.”
The service at that time
was prepared by the
Christian women of Africa
and Mrs. Brown spoke of the
great tribulations though
Tuckersmith
Continued from page 11
. smith at this time as it was in
other areas of Huron County.
He asked council if the clerk
could inform the Federation
of the sale of farmland to
foreign ownership with the
owner an absentee landlord.
Reeve Ervin Sillery said
there was more than one way
to look at foreign ownership.
“While that land is owned by
an outsider, he makes it
available to a local person to
rent it,” Mr. Sillery said
sometimes a man can rent
land but cannot afford to buy
it or does not need to tie his
money up in the purchase.
Mr. McGregor said that a
farmer’s son can go to
agricultural college and then
come out and cannot afford
the high price of purchasing
land because prices have
gone up due to foreign
buyers.
Council authorized clerk
Jack McLachlan to notify the
Federation of the sale of land
to foreign investors. The
clerk said at the present time
there is no land
township under
ownership.
Reeve “
remarked:
advantage of giving it (the
information) to them, and I
can’t see the advantage of
keeping it from them.”
Ervin
“I can’t
in the
foreign
Sillery
see the
Registration
Lucan
Minor Soccer
Sat., April 28
9 a.m. - 12 noon
LUCAN FIRE HALL
Boys 6 to 16
Girls 8 to 16
Registration $5
Please bring
proof of age
which Christians m Africa
are going. Mrs. Brown said
“We too live under
tremendous tensions of a
different sort and people are
hungry for something on
which to build their faith.”
“Do we know Jesus as a
living personal Saviour?”
asked Mrs. Brown. “Are we
longing for something more
than we have? ” As He did for
Peter,the Lord will satisfy
the longing heart today, and
will bring us to the place of
loving and trusting him
implicitly, KnowingChrist is
the key to God’s trans
forming love.
The flowers in the Sanc
tuary were from the funeral
of the late Mrs. Hannah
McGuffin. The love and
prayers of the congregation
are extended to the family.
Tomorrow morning,
Thursday at 9:45 a.m. “The
Prayer and Share
Fellowship” for all women of
the community will meet in
the C.E.Wing, and at 8:15
p.m.. at the Couples Club
Arthur and Gwen Whilsmith,
formerly of Exeter will
speak on their mission
service to Mexico. All
couples are invited.
Saturday, May 5 the
Couples’ club will hold their
annual Spring Garage Sale
at the home of Bob and Helen
Patterson, 129 Main Street
South. Your contributions
will be gratefully accepted.
The Sacrament of Infant
Baptism will be celebrated
on Christian Family Sunday,
May 13. Please telephone
Mr. Brown 228-1143 for
further information.
List winners of
craft show draw
Shannon Nevin was the
winner of the rag doll in
Saturday’s draw at
Lucan craft show.
Winner of the elves
Elizabeth Corbett and
Anderson took home
spoon rack.
UNITED CHURCH CRAFTS — Tabatha Froats and Christine
Blay display some of the articles qn sale at the Lucan United
Church Women's booth at Saturday's craft sale. T-A photo
1
Munchers tackle
dads in broomball
The Metric Munchers 4-H
group held their final
meeting recently, in the
form of a mixed broom ball
game, with their dads, at the
Lucan Arena. The cheering
section included their
mothers and brothers and
sisters.
Following the game
everyone returned to the
home of one of the leaders,
Mrs. Gerald Straatman for
refreshments.
The final meeting of the
Healthy Hillbillies took the
form of a birthday-bowling
party honoring ReNae
Norton, at the Lucan Lanes.
Each member of the club
had invited a friend or a
member of her family.
This group returned to the
home of one of their leaders
also, Mrs. Adrien
deBrouwer, for refresh- 1
ments. Both parties were in •
accordance with the 4-H
project book, not just “for
fun.”
Friends are invited to the
Achievement Day on
“Essential Edibles” to be
held at Medway High School
on Saturday, April 28th at 1
p.m.
UCW CRAFTS Sharon MacDonald, Linda Froats and Judy Campbell display some of the
articles on sale at the UCW booth at Saturday's Lucan craft show. T-A photo
VILLAGE OF HENSALL
AUDITOR'S REPORT
at December 31, 1978
March 30th, 1979
To: The Members of Council, Inhabitants
and Ratepayers
We have examined the 1978 Financial Statements of the Corporation of the
Village of Hensail and its local boards, which are listed on the attached Index. Our
examination was made ^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
the Corporation of the Village of Hensall and its local boards aS at December 31st,
1978. and the results of their operations for the year then ended, in accordance with
accounting principles generally accepted for Ontario municipalities applied on a
basis consistent with that of the preceding year.
Stratford, Ontario.
Date of Filing April 2nd, 1979
Respectfully submitted,
Monteith, Monteith & Co.
Chartered Accountants
License No. 871
Statement of Revenue and Expenditure
For the year ended December 31,1978
WRONG
COATS?
Two coats were missing
from the cloak room
following the activities at the
Lucan Community Centre,
Saturday night. Harvey
Steeper of Parkhill area had
to go home in his shirt
sleeves when his brown
leather jacket was missing
after the dance. The cloak
room was unattended.
Bea Lee of Ailsa Craig was
more fortunate. There was a
coat left for her to wear
home, same colour as her
own, a turquoise blue all
weather coat, but a single
breasted style which doesn’t
fit as well as her own.
So ladies and gentlemen,
please check your coat to see
if you made the mistake.
WIN RACE
Scouter Henry Kaune and ,
Bernie Avery both of R.R. 1,
Lucan won the Kayak class
in the Thames River Classic
canoe race, Sunday.
Congratulations to both.
CRAFTS N' THINGS
Gift Shop
Now Open Saturday
11 a.m. to 4:30 p.m.
Spring Sale 20% off
Most wood crafts in the store. Prices slashed
on ceramics of all kinds.
Use your Charge* or Master Charge
2 miles west of Elginfield on Hwy. #7
Open Daily
Mon.-Fri. 9 a.m. - 4:30 p.m.
Cl JRRto^WlLITIES
Temporary loans...............................................
Accounts payable and acc?de*d llhbnities........
AfhoT* mirrnnf link!liiinc* L
Accumulated net revenue (deficit) at
the beginning of the year
EXPENDITURES AND TRANSFERS
Municipal expenditures
General government.......................................
Protection to persons and property..............
Transportation services................................
Environmental services................................
Health services..............................................
Social and family services............................
Recreation and cultural services..................
Planning and development............................
Other ...............................................................
Total expenditure..............................................
Transfers
Transfers to region or county........................
Transfers to school boards............................
Total transfers....................................................
Total expenditures and transfers......................
REVENUE BY PURPOSE
Municipal purposes
Taxation....................................,......................
Payments in lieu of taxes...............................
Ontario grants....................................................
Other grants......................................................
Fees and service charges.................................
Other ..................................................................
Revenue to pay for municipal purposes.............
Region or county requisition
Taxation............................................................
Payments in lieu of taxes.................................
Ontario grants....................................................
Other ..................................................................
Revenue to pay the region or county requisition.
School board requisition
Taxation............................................................
Payments in lieu of taxes.................................
Other .................................................................
Revenue to pay the school board requisition.....
Total revenue.......................................................
Accumulated net revenue (deficit) at
the end of the year.............................................
Analysed as follows:
General revenue...............................................
Region or county...............................................
School boards....................................................
Special charges................................................
Special areas....................................................
Local boards......................................................
Municipal enterprises......................................
Statement of Capital Operations
For the year ended December 31,1978
Unfinanced capital outlay (Unexpended capital
financing) at the beginning of the year...........
CAPITAL EXPENDITURE
General government..........................................
• Protection to persons and property..................
Transportation services.....................................
Environmental services.....................................
Health services...................................................
Social and family services.................................
Recreation and cultural services.......................
Planning and development.................................
Other...................................................................
Total expenditure...............................................
CAPITAL FINANCING
Contributions from the revenue fund.................
Contributions from reserve funds
and reserves....................................................
Long term liabilities incurred............................
Ontario grants...............................................
Other..............v....................................................
Total capital financing.........................................
Unfinanced capital outlay (Unexpended capital
financing) at the end of the year......................
CURRENT ASSETS
Cash..................
Taxes receivable....
Accounts receivable
Other current assets
Capital outlay to be recovered in
future years.............................
Other long term assets................
1978
Budget
56,801
1978
Actual
$
56,801
59,855 49,765
72,702 77,451
45,795 30,935
115,140 81,274
325 275
464 464
45,895 46,257
8,000 14
348,176 286,435
54,285 54,501
127,694 128,494
181,979 182,995
530,155 469,430
141,654 143,992
700 795
59,265 58,800
21,665 21,105
31,710 36,300
41,263 47,657
296,257 308,649
35,019 35,209
13,807 13,807
48,826 49,016
128.271 128.959
128,271 128,959
473,354 486,624
73,995
33,751
(26)
(112)
13,418
1,630
25,334
73,995
1978 197?
$$
20,856 Nil
5,148
111,6565
1,352
9,288
278,479
5,658
565,734 180,863
970,305 187,873
66,890 10,801
40,000
645,157 25,316
47,658 130,900
799,705 167,017
191,456 20,856
29,080 194,852
8,558 6,058
287.984 9.643
325,622 210,553
193,456 24,702
73,759 51,907
592,837 287,162
Temporary loans...................................
Other current liabilities
'-.-I
Net long term liabilities.......................
Reserves and reserve funds.................
Accumulated net revenue (deficit) and
unapplied capital receipts.................
Notes to the Financial Statements
1. Accounting Policies: • «
(a) Statement of Revenue and Expenditure:
This statement reflects the revenues and expenditures of the revenue fund and
the following committees of council, local boards and municipal enterprises:
Hensall Parks Board
Hensall Waterworks System
Hay-Hensall-Tuckersmith Fire Area Committee
(b) Statement of Capital Operations:
This statement reflects the capital expenditure of the municipality to be
recovered from general municipal revenue of the municipality and its local
boards and municipal enterprises as described in note 1(a).
(c) Balance Sheet:
This statement reflects the assets and liabilities of the revenue fund, the
capital fund, reserve funds and the local boards and municipal enterprises as
described in note 1(a). The assets and liabilities of enterprises that have not
been consolidated are not reflected.
(d) Fixed Assets:
The historical cost and accumulated depreciation of fixed assets is not
reported for municipal purposes. Instead the “Capital outlay to be recovered
in future years” which is the aggregate of the principal portion of unmatured
long term liabilities, capital funds transferred to other organizations, and the
cost of capital projects not yet permanently financed, is reported on the
“Balance Sheet”.
(e) Municipal Enterprises:
Municipal enterprises are those activities whose costs are substantially
recovered from service charges on the users. The enterprises of this
municipality whose revenues and expenditures have not been consolidated in
these financial statements are:
Hensall Electrical Utility
(f) Charges for Net Long Term Liabilities:
Debt retirement costs including principal and interest are charged against
current revenues in the periods in which they are paid. Interest charges are
not accrued for the periods from the dates of the latest interest payments to
the end of the financial year.
2. Capital Outlay to be Recovered in Future Years:
(a) Some capital outlay to be recovered in future years does not represent a
burden on general municipal revenues, as it is to be recovered in future years
from other sources:
Municipal Enterprises
1978
$2,000
38.105
401,054
2,000
115,788
73,995
592,837
38,105
3,846
188,410
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^Capital outlays, including fixed assets and the transfers of capital funds in the
amount of $66,890. which have been financed from general municipal revenues
of the current year, are reported on the “Statement of Revenue and Expen
diture”.
3. Reserve bunds:
(a) The Statement of Revenue and Expenditure does not reflect the following
revenues for the year which were credited directly to reserve funds:
Income from Investments
Ontario Home Renewal Plan
1978
$3,466
$3,466 $31,818
4. Net Long Term Liabilities:*
(a) The balance for net long term liabilities reported on the “Balance Sheet” is
made up of the following:
Total long term liabilities incurred by
the municipality and outstanding at the
end of the year amount to
Net long term liabilities at the end of the year
$2,000
$2,000
5. Accumulated Net Revenue at the End of the Year:
The balance in the revenue fund at the year end is available to reduce (to be added
to) the levies of the following classes of ratepayers:
General Ratepayers
Designated Ratepayers
School Board Ratepayers
County Ratepayers
$73,995
1978 1977
$33,751 $13,227
40,382 38,692
(112)(577)
(26)5,459
$56,801
6. Charges for Net Long Term Liabilities:
Total charges for the year for net long term liabilities were as follows:
Principal Payments
Interest
1978 1977
$1,846 $1,792
330 474
J2J76 $2,266
Of the total charges shown above $906. were paid from general municiDal
4 revenues of the municipality and are included in expenditure on the “Statement of
Revenue and Expenditure” classified under the appropriate functional headings
The remaining $1,270. were recovered from municipal enterprises for which the
mentGd long term liabiIities were incurred, and are not reflected in the state-
7. Contractual Obligations:
The Village of Hensall has entered into a service agreement with the Ministry of
the Environment for the supply of sewer services. Under agreement dafpd
February 10th, 1975, the Ministry of the Environment will bill the village monthly
at a current rate of 61.8* per 1,000 gallons pumped. The total billing for 1978 am-
mounted to $15,911, and is included in expenditure under Environmental services -
Sanitary Sewer System.
Ontario Municipal Board approval has been obtained approving the constrction of
a system of storm sewers within the village at an estimated cost of $535 000 and
the issuing of debentures to finance this project for a sum not exceeding $300 000
As at December 31st, 1978, $278,479. has been expended on this program and a
capital bank loan amounting to $212,000. has been obtained and is outstanding to
help finance this project. lo
8. The Anti-Inflation Act:
The municipality, its local bohrds and commissions are by agreement between the
Government of Canada and the Government of the Province of Ontario dated January 13tL 1976, subject to The Anti-Inflation Act (Canada) and the national
guidelines. This legislation limits increases in compensation payments effective October 14th, 19)5. This limitation was removed Aprft 18th, 1978. CtlVe
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