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Clinton News-Record, 1979-05-17, Page 11There was an excellent turnout last Wednesday at the Hospital Auxiliary's annual tea. Greeting at the main reception desk were a past president, Mrs. Frank Fingland, seated, and 'this year's president, Mrs. Dawna Westlake.(photo by Gary Haist) Baptists remember moms By Janet Talbot "Mother" was the main theme throughout both Sunday School and Church services at the Bayfield Baptist Church last Sunday. Lovely plants were presented to the youngest mother present, Mrs. Mary Bolton, and to the oldest mother ,present,„, • Mrs. Ann Kerr. Mary Bolton is the former Mary McFadden, who with her husband and wee daughter, is visiting her parents, Mr. and Mrs. F. McFadden. Mr. and Mrs. Bolton live in Grand Forks, North Dakota. Mrs. Kerr has _been, .a,,.� faithful member of tis Church for many years, and we are all very ,,leased bat: llaao r .ex at - - 1 �Ln � 1 _. s. "SeIa Shiel read a lovely poem about "Mother take your apron off", which was a lovely tribute to all mothers in the . r� son w�grdgation . The Pastor, Rev. Les Shiel took his text from 1st Samuel, chapter 1, verses 1 - 18, which is the report on how Hannah prayed for a Man -child and God gave her Sam uel. Young people Friday evening the • Young People of Bayfield Baptist Church met in the Sunday School room for their regular weekly meeting for prayer, Bible study and singing. The special feature for the evening was a question and answer period. The meeting was led by the president, Mark Nicholson. Bits and pieces Mr. Ray Schell visited friends and relatives in Woodstock one day last week. Mr. and Mrs. Doug Talbot spent Friday night and Saturday in St. Thomas with his brother Mr. Les . Talbot, Mrs. Talbot and daughters -Gari-Lynn, Terri -Lynn and Sherri Lynn. Supper d ori: .. „,,,i,..„....... • from page 10. Main Street. St. Andrew's will be visited again this year by the Junior Choir of Kingsway Lambton United Church, Toronto. They are coming on the weekend of June 9-10. It is reported that they en- joyed their visit so much last year that they were hoping for another in- vitation. St. Andrew's is guests in the same home Saturday were their parents, Mr. and Mrs. Norm Talbot. Mr. and Mrs. Norm Talbotand Mr. Ray Schell... spent Mother's Day with their daughter, Mrs Larry Jones, Mr. Jones and children, Bob Bob, *Scott, Brian and Leanne. 4l"C7___::._. - happy to oblige! Smile Next to surviving an earthquake, nothing is quite so satisfying as getting a refund on your income tax. Poplin slacks... no.1 summer favorite from start to finish When comfort and a good fit matters, poplin is the top choice in casual slags., Cool acid light weight polyes- ter and cotton. With its own cross grain striped belt. The right styles. ,The right colors. Great for golf, boating and dressing up. Sizes 28 to, 42 GORDONS MENS FASHION SHOP 77 Ontario St. STRATFORD 271-2181 4 CLINTON NEWS -RECORD, THURSDAY, MAY 17, 1979 -PAGE 11 Roundand ab . - the village On Friday, Robert Parker of Dorchester visitid with his parents Mr. nd Mrs. W. Parker and attended the Town Hall ceremonies. On Saturday the Misses Margaret McIntosh of Gibson's B.C. and Kara Penny of Toronto visited the Parkers. Mr. and . Mrs. Art Latimer and daughter Christine spent Mother's Day with Mrs. Ethel Knight. Mr. Fred Arkell of Huronview visited with his family on Sunday at the home of his daughter Vera Turner. Also at the Turners' home were their daughterGail King of Blyth with her children, Matthew and Timmy and their son and his wife, Phil and Chris of Goderich. Gail was hostess for the day, due to her mother's illness and recent sojourn in the hospital at Goderich. Judge Kenneth Arkell of Vernon B.C. visited with his father, Mr. Fred Arkell recently for a week. Mr. Arkell's grand- daughter Joanne from Sugarland, Texas was also a recent v4sitor spending two weeks with him, Vera Turner wishes to thank her family, friends and the Lioness, Eastern Star and church organizations for their visits, flowers and cards received during her stay in the Alexandra Marine and Genera'? Hospital in Goderich. She also wishes to thank the staff of the hospital for their kind- ness. Mr. and Mrs. Archie Couper were in Peter- borough on the weekend to attend the graduation of their son Donald in Civil Engineering Technology from Sir Sandford Fleming College. Mr. and Mrs. Mert Merner had as their guests for ten days their daughter, , Colleen Hopkins and one -month- old grand -daughter Melanie. Julie, their son Garfield's wife, visited time. The visitors are them also at the same from British Columbia. The Corporation of the VillcigeofBayfiel 1978 AUDITOR'S REPORT To: The Members of Council, Ratepayers send Inhabitant, of the r,otp',rat ion of the Village of Bayfield We have examined the 1978'financial statements of the Corporation „r the Village of Bayfield and its local boards --the Bayfield Community Certrt and the Bayfield Fire Area. We have also examined the 1978 financial statements of the Village Bayfield Marina. Our examination was made in accordance with ,;c nc,r , ' ' y accepted auditing standards, and accordingly included such tests a:.; other procedures as we considered necessary in the circumstances. In our opinion these financial statements present fairly the finan, lei position of the Corporation of the Village of Bayfield, its local boi:d, and the Village of Bayfield Marina as at December 31, 1978, and 'hc results of their'operations for the year then ended, in accordan,c with accounting principles generally accepted for Ontario• m,,niripalitic applied on a basis consistent with that of the preceding year. Durst, Vodden & Bender Chartered Accountants Licence Number 840 Goderich, Ontario March 26, 1979 wr Capital financing Contributions tram the rcrenuc tun,' Contribution, tram reserve funds .ind reserves Lung term liabilities incurred Ontario grants Other Total capital financing. Unfinanced capital outlay (Unexpended capital financing),at the end of the year , (a3 165,557 93,720 124,620 101_ NOTES TO THE FINANCIAL ST 1. ACCOUNTING POLICIES STATEMENT OF REVENUEAND EXPENDITURE for the year ended December 31, 1978 , Accumulated net revenue (deficit t at, the beginning of the vear Expenditures"and transfers Municipal expenditure, General government 'Protection to person, and property Transportation service. Environtnent.if seryices Health services 'Social and family service. Recreation and cultural service, ,Planning and development Other Total expenditure Transfers Translers to region or chanty Transfers to S,11001 hoards Total transfers Total expenditures and transfer. Revenue by purpose Municipal purposes Taxation Payments in lieu of. taxes Ontario grants Other grants Fees and service charge. Other Revenue to pay for munt'cipal 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 1979' Budget 12,422 22,1"0 23, 748 87,500 14,000 301, 2,750 20,000 170,47" 31,6,7 94,540 126,227 296,705 63,075 "5,544 6,100 500 2.732 151+,751 25,804* 5,4"3 31,687 94,540 94,540 284,978 _695 695 695 19'8 Actual 24,6,11 12,936 301 575 F,,1'4 1, % 9 1 1 13,49, 31,,27 127,0:1.1 U1,5-2 1'x,11 74,x,,1 1r,, 05 3,011 4,978 164,72' 59- 7,1"9 33,969 9 5,939 2,1"9 98,128 296,822 . 6,248 (10,610) 14,16" -14367_ (277) 6,24" q,7:; Actual , -9 . 61,961 1 i,595 11,712 1:i 75r -4 (7,114 "4,^,44 2,1u4 21",K'1 7,715 12,626 (504) 171 20,009 STATEMENT OF CAPITAL OPERATIONS for the year ended December 31, 1978 Unfinanced capital outlas (Unexpended capital financing) at the beginning of the vear ( apital expenditure r:eiterat government Prntrc tion to'persons and propert) 1 ransporr'ttion service% Environmental services Ilealth service. Social and family service. Recreation and cultural services Planning and development Other loot expenditure (cont! aid at top of next column) 1978 Actual 52,500 700 229,5!1 1x0,221 1977 Actual 550 54,402 10,135 119,975 (a) Statement of Revenue and Expenditure This statement reflects,,the rt.venues and expend and the following local boards: Bayfield Community Centre Operatin,, Fund Bayfield Fire Area (joint local board) The revenue and expenditure 01 the Vilia,c' 'enterprise, is not consolidated, • (b) Statement of Capital Operations' This statement reflect, the caiii'tal expe recovered from the general municipal rex local boards as described in nota 1 (,0 (c) Balance, ,Sheet,, This statement reflects the assets an the capital fund, reserve funds and The assets and liabilities•of the V enterprise, are not consolidated. (d) Fixed assets ' The historical cost and accsirnula ' reported for municipal purposes recovered in future years" wild( permanently financed is report (e)• Municipal enterprises (f) Municipal enterprises are th recovered frpm service char municipality whose revenues in these financial stateme Village..of Bayfield Trust Funds Trust funds administer beginning of the year Continuity and Balanc Bayfield Arena Capit 2. CAPITAL OUTLAY TO BE REC Capital outlays, i in the amount of revenues of the and Expenditure. 3. RESERVE FUNDS During the ye being record sources wer Ontar 4. ACCUMULATED NE 5. UNF,I The bale (to be 21,01,3 34,228 _ 32184 52,500 ATEMENT itures of the revenue fund (local board) of hayfield Marina, A municipal iditure of the municipality to be erase c,f the municipality and its d liabilities of the revenue fund, -. local boards as described in note 1 (a). i11a4c; of Bayfield Marina, a municipal ttd depreciation of fixed assets is not Instead, the "Capital outlay to Ibe h is the cusr of capital projects not yet ed on the Balance Sheet. otica. (4 4) e7 whose ru4rs are sub•ttntially Fres on the users. 'The ent'erprises of this and expenditures have not been consolidated 0ts aro: Marina 5., d by the municipality amounting to $ 1,234 at the are only reflected in the 'Proust Funds, Statement of Sheet._, ,A,•j;•l_trust funds were transferred to the al Fund during the year. OVERED IN FIITURE.YEARS ncluding fixed asset; and the transfers of capital funds $ 18,343, which have been financed from general municipal urrent year, are rep-.rted on the Statement of Revenue ar, $ 534 were credited ditectly to is serve funds without ed as revenues and expenditures of the Revenue Fund. Majur o Home Renewal Plan - interest earned on loans T REVENUE (DEFI(.11) AT THF. F tilt OF THE YEAR $ 534 nce in the rcven,i, tund ,t the ,e,r end Is ,vailable to reduce added to) the ler i, t they t ! 1, win. ' 1:1 of ratepayers. 197' General ratepayr r-. (1, ,r,lt) 7,715 County ratepayers 14,:6, 12,626 School hoard ratepayer 1,30 3504) Community centre operas in,, fund ('x,xi; 1,'1 Bayfield Fire Area tatepave r• .4n9 n/,, 5 _L'ti $ 2t1,(+1`t NANCED CAPITAL OUTLAY Unfinanced capttsst- outlay t.i 5, te. ovtrrd the following: Arena constru, tion in pr,+gres, - .n,rs incurred t+, ilec'emhc•r 11, iia Less: Financing received And accrued tb December 31, 1978 6. THE ANTI-INFLATION ACT of ''1 2.'1,5'1 $ `,1111 The municipality, its local boards and curmiis,tions are by agreetttent between the Guvernme,t of Oanada and the Government of the Pro' ince of Ontario dated January 11, 1976, subject to The Anti -Inflation Act (Canada) and the national guidelines. This legislation -limits in- creases in compensation payments effective October 14, 1975. This limitaiion was removed April 18, 1918. 7. COMPARATIVE AMOUNTS FROM 1977 Comparative amounts for 1977 are based upon the 1977 financial state- ments which were repotted on by other auditors. Comparative amounts for 1977 have been restated where necessary in order to conform to the current classification'. 8. BANK LOANS CONTINGENT LIABILITY Bank loans of $ 112,000 are in excess of the amount allowed under section 332 of the Municipal Act. The bank loans were incurred as temporary financing of the arena construction project, which was in progress at December 31, 1978. Although final approval of Provincial grants has got yet been received, grant calculations from the Ministry of Culture and Recreation indicate the availability of the following grants: Community Recreation Centres Act 102,293 Wintario 203.948 $ 306,241 and estimate total expenditure for subsidy at $ 429, 90. Of the $ 123,149 balance of financing required to be raised by public sup- port or other donations, an amount of $ 58,482 was rgised at Decembler 31, 1978.