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The Brussels Post, 1973-06-20, Page 7(121,301) 1971 38,796. ..------ 1971 STATEMENT OF CAPITAL FUND OPERATIONS for the year ended December 31, 1972 ••••••••• 35,487 36,988 2,178 Accumulated net revenue (deficit) 36,988 at the beginning of the year 37,665 . 1972 1971 400 2,750 1 3,150 CAPITAL FINANCING Contributions from the revenue fund ASSETS Current Astets Cash' Accounts receivable Taxes receivable..........:.... Other current assets. Capital outlay to 'be recovered in future Years. • 1972 34,372 7,708 14,033 1,004 57,117 6,312 63,429 83,429 1971 5,711 5,711 7,816 14,000 36,988 64,515 CONSOLIDATED BALANCE SHEET as at December 31, 1972 LIABILITIES Current Liabilities • Accounts payable and accrued liabilities ....... ....... ........ 1971 $ 25,523 12,314 18,638 224 1972 3,452 3,452 56,699 Net long term liabilities. 6,312 Reserves and reserve funds... 16,000 7,816 Accumulated net revenue (deficit) and una.pplied capital receipts 37,665 64,515 NOTES TO FINANCIAL STATEMENTS 6,311.99 . capital Outlay to be Recovered in Future Years Some oapitai outlay does net represent a burden on genetal reVendes, as it is to be recovered in future yeatS froth billet Sottites. SPecial. charges On benefiting landowners Municipal 2,000.00' $ 2,000,00 To: The 'Members of CounCil and Ratepayers of the Corporation of the. Village of Brussels: I have examined the 1972 financial statements of the Corporation of the Village of Brussels and its local boards, which are listed on the attached Index. My examination included a general review of the accounting procedures and such tests of accounting records and other supporting evidence as I considered necessary in the circumstances. REVENUE Taxation . Contributions from other governments . . Other Accumulated net revenue (deficit) at the end of the year 37,665 36,988 Analysed as follows: General revenue . Special charges...... . ..... CAPITAL OUTLAY , .. Public Works.. ...... Community. planning And develoPthent 1 . Charges for net long term liabilities Total charged for the year for net long term liabilitiet were as followti. Principal payments Interest Of the total charges shown .above; $849.55 was paid from the revenue of the municipality' and is included in eXpendibitei Clastified under the appropriate functional headings, and $1,074.00 via recovered fteM PUblid Utilities Water Supply $ystem ter ,Whioli the related net long tent liability was incurred, 2, BaSit of consolidation The Consolidated 'Bilande Sheet reflects` the assets and liabilitiet of the revenue fund and the Capital fund. The assets and liabilities Of the lode boards have' not been omisolidateda In my opinion these financial statements present fairly the financial position of the Corporation of the Village of Brussels and its local boards as at December 31, 1972 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. City Goderich, Ontario Date April 13, 1973 Licence Number 4440. Decoratiok. service at cemetery The annual combined Decoration Service of the Brus- sels I.O.O.F. and Rebekah Lodge and the Royal Canadian Legion Branch 218 Brussels and the Legion Ladies Auxiliary was held at the Brussels Cemetery Sunday afternoon. Members of Western Star Lodge and the Legion, accom- panied by the Legion Pipe Band, marched from the mile and a quarter corner south of Brussels to the Cemetery where they were met by ladies of Morning Star Lodge and the Legion Auxiliary and Brownies. Noble Grand Lorne Dale was in charge of the I.O.O.F. service. Others taking part were: Vice Grand Bro. Jack McCutcheon who read the names of deceased bre- thren; Chaplain Bro. Ray Craw- ford. The Past Grand's charge was given by Bro. Robert Fraser. Mrs. Margaret. McCutcheon, Noble Grand of the Rebekah Lodge and Vice Grand Leona Connelly also took part in the service. • Legion President, John Brewer, conducted the Legion service assisted by Padre Rev. E. LeDrew. The Legion Pipe Band con- tributed music and the color party paid tribute to fallen 'Com- rades as Last Post an d Revellie were played. Emphysema on the . • increase • Medical researchers ' are helping people avoid preniature death or disability by advance predictions of these possibilities. One bleed serum test, for example, can now help predict even in infancy which rare .1n- dividuals run a very high risk of developing emphysema later in life. The test--developed by, Dr. Jack Dieberman, at the U n- iversity of California--can On-, cover the predisposition to the disease as many as 40 or 50 years before any symptoms would appear. The test detectS a genetic factor, a deficiency in the blood, which makes it far more likely that the person will develop em- physema. There is no. known cure for emphysema, althOugh doctors can prescribe ways. to help patients live easier ,with the severe lung disease. preventing the diseage is of major import- ance. Emphysema is the fastest groWing cause of death in the U.S. today. The major cause !S years of heaVy cigarette attain, t. For people who have the genetic defidency, which is actually tiny perCentage of emphysema patient:4i the risk is frighten- ingly high' that they will develop the disease if they smoke. Other new tests can "spot diseases in the early stages. Special, bicycle tests have de- tected coronary artery disease before any symptoms were ob- vious in routine physical exams. And inftetedDhotoolphy,,whith can measure hOW fast a patient's forehead returnsto normal etatitre after it has been cooled fitatia being used to find out if key arteries to the brain MVO beCOMe narrowed, data Predis posing the person to stroke. Cig- arette 'smoking constricts blOOd vessels. Quitting smoking is one of the hitt priorities kit patients with early symptoms Of lung and heart disease. Etten One Oft On Cigarette seriously disruptii the flOW of bleed and air thtetigh the lungs and heart. find out More about amok- ing and disease, contact ynur local tuberculosis and teit Oratory disease association. ti ti a Matt& Of it& and breath. VILLAGE of BRUSSELS auditor's report 1972 Ite Sunday onald 1th Mr, family g, Mr, 1 g, Mr, )r and rd and eorge, retie; len of ,Grace 3r and Haugh even. Selah 1972 $ 86,962 16,036 11,687 1971 62,166 47,244 10,083 114,685 119,493 STATEMENT OF REVENUE AND EXPENDITURE for the year ended Decernber 31, 1972 Protection to persons and property Public works . Sanitation and waste removal.. Conservation of health . Social and family services...... Recreation and community services. Community planning and development Financial expenses. Education. . . . . Region or county - share of expenditure 19,707 (114,008) EXPENDITURE General government • • (Signed) A . M. Harper. 1972 1971 12,008 10,644 18,257 5,000 202 18 9,678 2,750 2,115 33,629 9,764 , 7,948 23,714 2,170 200 14,596 6,486 (150) 9,354 29,123 18,096 1972 36,988 , 1972 $ 3,150 ( 3,150) 3. Net Long Term Liabilities Total long term liabilities incurred by the municipality and outstanding at the end of the year amount to 74,311.99 1,504.00 - Of the long tetni liabilities shown above, the responSi- 420.00 1;924'1)0 bbileeitny alsijsrumpaeydinlanyt theof pHrultircoinp TiarVag: al and 0 E forfora principal amount of 68,000.00 Net long term liabilities at the end of theiyeat ' 7.iik ' " " 411 "i • tHE, totutttiis .tioit, JUNE,' •10,, 103,4