Times-Advocate, 1982-05-12, Page 24s.
4
peas aft, Times Advocate May 12, 1982
Thames Road ladies attend
Kirkton horticulture 'show
By MR:. WILLIAM 501401
Mrs. Lloyd Ballantyne,
Mrs. Donald Bray, Mrs.
Michael Elford, Mrs. Ross
Hodgert, Mrs. Edwin Miller,
Mrs. William Rhode, Mrs:
Glen Stewart, Mrs. Jack
Stewart attended the Spring
meeting and plant exchange
of the Kirkton Horticulture
Society Tuesday evening at
Kirkton-Woodham Communi-
ty Centre.
Mr; and Mrs. William
Rohde, Mr. and Mrs. Glenn
Rohde, Danny and Tammy
were guests at the Fatum-
Rohde wedding at St. Paul's
Lutheran Church, Normanby
township and the reception
and dance in Normanby
Recreational Complex at
Ayton Saturday evening.
Mrs. Marguerite Gibson,
London was a guest at the
wedding and spent the
weekend with Mr. and Mrs.
William Rohde.
Misses Brenda Ballantyne,
Toronto, Ruth Bray, Brenda
Hodgert, Elaine Stewart, Lori
Lynn Stewart, and Paul
stewart spent the weekend at
their respective homes here.
Mr. and Mrs. Wayne Shan-
non, Katie and Michael, Lon-
don, were Sunday supper
guests, and Mr. and Mrs. Jim
Sweitzer of Exeter visited
Sunday evening with Mr. and
Mrs. Howard Johns.
Mr. and Mrs. Steve Johns,
Kevin, Amy and Caleb were
Sunday guests with Mr.
Ernest Aube, Woodstock.
Many people from this area
called at the Hopper -Hockey
Funeral Home Thursday
evening and Friday, to pay
their respect to the late
William Jeffery. The sym-
pathy of the community is ex-
tended to the family and
relatives. The flowers in the
church, Sunday were placed
1
there by the family in his
memory.
United Church Women
Mrs. Jack Duncan welcom-
ed the people to the May
meeting of the United Church
Women last Monday evening,
and opened the worship ser-
vice with a poem What Is A
Mother?" We sang This Is My
Father's World. Mrs. William
Rowcliffe read the Scripture
from Exodus 2 and also from
Proverbs. A reading
"Mothering" and a poem
"Nobody Knows But Mother"
by Mrs. Wayne Rowe. -
A reading "A Mother Is A
Human Being" by Mrs. Bev
Alexander.
The offering was received
by Mrs. Archie Etherington
and Mrs. Rick Etherington
and prayer was given by Mrs.
Jack Duncan.
The following ladies held up
cards with the letters spelling
Mother. Each told something
that started with the letters in
Mother, Mrs. Archie Ether-
ington, Mrs. Bev Alexander,
Mrs. Jack Duncan, Mrs.
William Rowcliffe, Mrs.
Wayne Rowe, Mrs. Rick
Etherington.
Last September Mr. and
Mrs. Archie Etherington took
a trip to Russia, Mr. Ether-
ington showed his pictures
which were very good and he
also gave a wonderful com-
mentary which was much en-
joyed. They also had some
souvenirs which they show-
ed us. They were thanked by
Mrs. Barry Jeffery.
Mrs. Ken Duncan, the
president opened the business
part of the meeting with a
poem Mother's Prayer. The
usual business was dealt with.
The° ladies are invited to
Kirkton this Wednesday May
12 at 8:30 p.m. Group U. are
to houseclean the upstairs,
Group C the basement, and
Group W. the kitchen.
We closed the meeting by
singing "All Things Bright
and Beautiful and prayer by
Mrs. Duncan. Lunch was
served by Group C and the
hostess Mrs. Ross Hodgert.
The Mother's Day service
at•Thames Road was truly a
Family Serive with many of
the Young People of the con-
gregation taking part in the
service.
The choir sang and enhanc-
ed the worship with their ren-
dition ofthe selection
"Mother" Remember When
was the title of the message,
and was delivered by Mr.
Lorne Thrower.
It nealt with remembering
all the things that were of im-
portance in our lives and how
it all revolved around Mother,
the Christian Family,
A story written by Temple
Bailey entitled "A Little
Parable For Mothers" show-
ed
both the concern and love
of a mother, plus the growing
and returned love to a mother
by her children seemed to
sum up the lesson Paul was
trying to put forth.
The children's story was
given by Brent Dawson. The
story was about a family that
wanted to do much for their
mother on her special day,
everything fell apart and
mother's special day was no
different than any other. It.
was pointed out that plans
should be carried through,
and that mother's day be
made special in some
manner.
Rather than naming all the
Young People that took part
in the service, a thank -you to
all is in order, and we want to
tell you that you did a wonder-
ful job.
The Middlesex County Board of Education
Planting A Garden?
Then Head To Your
ONE-STOP
GARDEN
.1 CENTRE
You'll Find Everything You Need For
A Bountiful Harvest
* SEEDS * HAND & POWER TOOLS
* PEAT MOSS * FERTILIZERS
Hurry... They're Going Fast
ONLY A FEW
SEED POTATOES LEFT
Don't Forget We Have A Complete Range Of
GAS B*RBECUES
Competitively Priced
EXETER DISTRICT CO-OP
235-2081
FINANCIAL STATEMENTS
- AUDITOR'S REPORT
To The Middlesex County Board of Education
We have examined the Balance Sheet of the Middlesex County
Board of Education as at December 31, 1981 and the Revenue
Fund Statement of Operations, the Capital Fund Statement of
Operations and the Statement of Continuity of Trust Funds 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 the Board as at December 31, 1981 and the
results of its operations for the year then ended in accordance with
the accounting pririciples described in Note 1 to the financial
statements applied on a basis consistent with that of the preceding
year.
London, Ontario
March 24, 1982
Chartered Accountants
Municipal Auditors' Licence No. 455
CAPITAL FUND STATEMENT
OF OPERATIONS
FOR THE YEAR ENDED DECEMBER 31, 1981
(with comparative figures for the previous year)
CAPITAL EXPENDITURE
Fixed Assets and Work
in Progress
Furniture, equipment and
renovations
Public transportation vehicles
frAPITAL FINANCING
Capital expenditure from the
Revenue Fund
1981 1980
8197,645 $117,946 •
27,734 -
9225,379 9117,946
$225,379 9117,946
THE MIDDLESEX COUNTY BOARD OF EDUCATION
Statement of Continuity
Of Trust Funds
FOR THE YEAR ENDED DECEMBER 31, 1981
(with comparative figures for the previous year)
A. THE FOUR YEARS OVER
FIVE PLAN
Balance beginning of
the year
Additions
Withdrawals
•
Balance end of the year
1981
825,866
• 75,048
1,995
$98,917 825,866
1980
$
25,866
B. THE MIDDLESEX COUNTY BOARD OF EDUCATION
SCHOLARSHIP TRU9'i FUND
•
Balance beginning of the year
Revenue
Capital contributions
Interest earned
Expenditures
Awards 2, 543
Balance end of Ire year $37,123
1981 1900
$30,329 122,001
5,393
3,944
9,337
8,060
2,289
10,329
2,001
$30,329
•
iiocmmnuon
Pltch-In '82
Whereas litter pollutes our parks, recreational areas, benches, highways and school
grounds by defacing them to our sight; and
Whereas litter can be dangerous by causing physical harm to man and animals; and
Whereas thoughtlessness and negligence are the main contibutory factors in the occur-
rence and spread of litter; and
Whereas the litter can be reduced by modern technology, education, streamlined en-
forcement and updated litter by-laws, and responsible packaging; and
Whereas theTown, of Exeter-
is concerned with the problems caused by litter and to bring it to the attention
of the public itis deemed appropriate to appoint the week of May 10 to 16, 1982,
as the start of the "Pitch -In '82" campaign in the Town of Exeter , and urge all citizens
to co-operate with the Town, of Exeter.
in the eliminationand reduction of litter and littering:
Now therefore 1, Bruce Shaw Mayor of ExeterDo hereby declare the week of May 10
lo 16, 1982 as
Pitch -In '82
in
the Town of Exeter, County of Huron, Ontario.
Bruce Shaw Mayor
December3,1, 1981
REVENUE FUND STATEMENT OF OPERATIONS
EXPENDITURE
Business administration
Instruction
Education services
Attendance, health and food services
Plant operation and maintenance
Transportation
Tuition fees
Capital expenditure (non -allocable)
Other operating expenditures
Debt charges on capital borrowing - Note 5
Non-operating
RECOVERY OF EXPENDITURE
Tuition fees
Other school boards
Government of Ontario
Govemment of Canada
Individuals.
Other revenue excluding transfers..
from reserves
NET EXPENDITURE
FINANCING OF NET EXPENDITURE
Government of Ontario
General legislative grant
Local taxation
Prior year's over (under) requisition
Decrease (increase) in reserve
Local taxation raised during the year
Net under lover) requisition to be
applied to subsequent years
CURRENT ASSETS
Bank and cash
Accounts receivable
Local taxation
Municipal levy
Under requisition
Other school boards
Government of Ontario
Government of Canada
Other receivables
Prepaid expenses
Trust Funds - Note 6
Four years over five plan
Scholarship trust funds
OTHER ASSETS
Capital outlay to be recovered
in future years
ASSETS
a
FOR THE YEAR ENDED ECEMBER 31, 1961
-Iwith comparative figures or the previous year)
ELEMENTARY
SCHOOLS
$ 391,088
11,648,156
223,304
13,964
1,788,351
1,798,062
15,615
9,354
120,494
360,670
45.927
16,414,985
13,320
619,812
202,167
6,833
186,349
, 1,028,481
$15,386,504
$ 8,708,056
(1,887)
6,661,865
18 470
815,386,504
198
SECONDARY. TOTAL
SCHOOLS
$ 207,971 • $ 599,059
9,929,243 21,577,399
- 249,065 472,369
' 17,870 31,834
1,317,916 3,106,267
1,646,431 - 3,444,493
2,024,893 - 2,040,508
37,574 46,928
59,300 • 179,794
675,696 1,036,366
48.071 93.998
16,214,030 32,696,015.
80,834
261,032
17,083
38,878
102,757
94,154
880,844
219,250
45,711
289,106
500,584 1,529,065
815,713,446 831,099,950
$ 9,155,589 . 917,863,645
2,458
6,384,612
170.787
$15,713,446
,571
13,046,477.
189,257
$31,099,950
BALANCE SHEET
As At December 31, 1981
(with comparative figures for the previous year)
1981
$ 678;709
1980
$ 566,574
113,664 . 255,064
189,257
14,126 18,254
1,152,696 1,159,741
20,751 43,515
54,539 12,834
25,610 24,120
98,917 25,866
37.123 30,329
2,385,392 2,136,297
3,918,898 4,631,146
86,304,290 $6,767,443
1980
ELEMENTARY SECONDARY
SCHOOLS SCHOOLS
$ 342,120
10,138,462
187,937
12,200
.1,579,786
1,542,148
5,960
23,665
•58,452
528,690
50,416
14,469,836
3,159
534,924
201,527
3,405
95,700
838.715
913,631,121
$ 176,012
- 8,803,287
219,967
10,481
1,194,327
1,417,525
1,952,614
18,352
-27,545
759,135
53,151
14,632,396
85,788
261,533
15,884
32,824
74,084
470.113
814,162,283
$ 7,621,077 $ 8,359,639
18,074 (89,121)
(269,634)
5,990,083 6,163,857
1.887 12,458)
$13,631,121 $14,162,283
LIABILITIES
CURRENT LIABILITIES
Accounts payable and accrued liabilities
Local government
Over requisition
Other school boards
Trade accounts
Trust funds - Note 6
Four years over five plan
Scholarship trust funds
TOTAL
$ 518,132
18,941,749
407,904
22,681
2,774,113
2,959,673
1,958,574
42,017
55,997
1,287,825
103,567
29,102,232
88,947
796,457
217,411
36,229
- 189,784
1.308,828
$27,793,404
915,980,716
(71,046)
(269,634)
12,153,939
(571)
$27,793,904
1981
$ -
122,791
1,069,354
98,917
37,123
1,328,185 .
RESERVE FOR WORKING FUNDS - Note 2 1,057,207
NET LONG-TERM LIABILITIES - Note 4 3,918,898
86,304,290
.-_Approved: T.D. Blackburn
Chairman of the Board
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED DECEMBER 31, 1981
1. Accounting Principles
The financial statements have been prepared by the Board using accounting
principles that are prescribed by the Ministry of Education and are considered tap
poprlate for Ontario School Boards. These principles are m accordance with generally.
accepted /accounting principles except as follows. -
Lal Accrual Accounting
Revenue end expenditure ars /accounted for on the accrual method except for.
li) No provision is made for interest on unmatured debenture debt from the date of -
payment to the end of the fecal year.
lel No provision is m/ade to recoid the liability for retirement end/or sick
Iuvs benefits accruing over the working lives of employees.
F.S. Toll
Director of Education
Ib) Fixed Assets .
Fixed swats are charged to current expenditure unless financed by long-term debt.
Principe) end interest charges on net long-term liabilities are inctuded es espen
(muns in the period due. Fixed *seta Including Capital Leases, described es
Capital outlay to be recovered in future veers, ere included on the beams sheet
only to the extent of the belancss of the related net long term liabilities outstanding
and of the rutted temporary financing 1t the end of the fiscal year.
tel Reserves and Reserve Funds
Reaarviss end reserve funds represent funds approrsisted for general and specific
purposes and are charged or credited to revenue fund operst)ons in the yea, tap
propdeted Or drawn down.
1980
$ 571
83,115
969,209
25,866
30,329
1,109,090
1,027, 207
4,631,146
96,767,443
Notes to the Financial Statement -
Id) Under/Over Requisition of Taxes
The difference between the net expenditures of any year and the amounts received
to finance these expenditures is carried forward to the subsequent yam to either in.
crease,or reduce the net revenue requirement from-slepeyers.
2. Reserve for Working Funds
The reserve for working funds is applicable to the eiementery and secondary sciwpl ,.
operations of the Board as follows:
Mew M
1s/sq of es
hams dem
tear
Odra M end
al ear
Elementary
* 376,03
30,000
* 406,813
Secondary
$ 850,314
• 850,314
Total
*1.027,207
30,000
*1.067,207
3. Emp)oyae Sick Leave Plans end Retirement Gratuities
An employee shell be entitled to the payment of an arowsncs on retirement if, im- •
mediately prior to retirement, he hes completed ten or mon continuous years of service
with the Board or its predecessors and if he fulfils the requirements of one of the folow-
_ing sections:
la) -is not a contributor to the Teachers' Superannuation Fund and'
is 60 &more years old or is the age eligible for receipt of • Retirement Gratuity
established by the Collective Agreement applicable to the retiring employees.
Ib) is a contributor to the Teachers' Superannuation Fund and
is eligible for an 'A• pension under the existing provisions of the Teachers'
Superannuation Act.
Icl is e contributor to the Teaches' Superannuation Fund, is
more then 60 years of age and is s$gible fora pension under the then existing povi
cions of the Teachers' Superannuation Act.
The Retirement Gratuity is calculated on the following basis
1.1 For Teacher
Accumulated Sick Leave
-- --�
lel For Other Personnel
Accumulated Sick Leave
2
Annual Salary on Retirement
1 x Regular Annual Salary on
. 240. Retirement, Excluding Overtime
Funding for the plan is provided for in the year in which payment is due.
Payment to retired employees during 1981 'amounted to *159,301 0157,324 in 1960).
4. Net Long -Term liability Repayments
Of the net longterm liabilities outstanding of *3,918,698 principal amounting to
*2.450,898 plus interest amounting to *953,320 is payable over the next five yews as
follows,
1982
1983
1984
1985
1988
Total
Principal
$ 833.786
535.352
549,948
373.578
368,238
12,450,598
Interest
$ 288,406
228,898
187,804
147.088
122,317
* 963.320
Total
$ 903,191
762,048
737.752
620.874
- 480,563
13,404,219
Eligible
for Grant
• 764,202
631,195
611,019
414,675
316
12,601,781
5. Debt Charges and Capital Loan Interest
The Revenue Fund expenditure for debt charges and capital loon interest includes pm
opal and interest payments as follows.
Principal payments on
long-term liabilities
Interest payments on
long term liabilities
1981
* 712,248 1 896,737
_324,111 362-066
11,036,386 11,287,825
1980
6_ Trust Funds
ow/the Four years Over Five Plan
The Board administered the Four years Over Five Plan in accordance with the current
coeective agreement with the teachers
•
lb) The Middlesex County Board of Education Scholarship
Trust Fund
The --Board administered the following scholmahip funds in 1981
The Merle Blair. Memorial Fund •
Caradoc South Public School
Mary Mather Trust •
Eleanor McGugan Award
Mrs. Harry Brodie Award
Glencoe High School
Dr, John A. MacEicheran
Scholarship
J.A. Gummow Awards for
. Public Speaking
Lesotho Education Teaching Award
lord Dorchester Secondary School
Horace Parkes Student Award
Medway High School
• Donald McKenzie Memorial Fund
North Middlesex District High School
George Douglas Grieve •
Scholarship
D.A. Lamont Award
Evelyn McNaughton Secretary of
the year Award
ParkhiI) ilsa Creig Junior Farmers
Award
Reunion 1980
Oxbow Public School .
The Richard Beemnh Memorial
Scholarship Fund
Prince Andrew Public School
Jeff Mann Memorial Trust Fund
Strethroy District Collegiate
Institute
Rowland ScholarM'ip
World War I Memorist Fund
Wan Middlesex Elementary Schools
The Edward Rowland Scholarship
Westminster Central School •
Sandra Smibert Memorial Award
A
_.r
1 1,188
1,217
1.000
300
9,825
560
7.489
9.737
5.505
25 50
1.022 1,031
503 508
1,049 1.052
513 532
733
681
711
3,264 3,174
1,730
1,091
1.314
3,016
and
1,062
1,390
2.758
*37.123 321321