The Wingham Advance-Times, 1979-05-23, Page 11.•a..r Mrv. �• w ♦. i i'rvwr�
Th . Times ltifla LS 1�
DIED r W
TOWNSHIP OF HOWICK
MITCHELL -Passed away at
96,855
uaj "em wa�
dvnim- y -Pa 11
1978
AUDITOR'S REPORT
Palmerston General Hospital
Budget
Actual
Actual
117,369
on Tuesday, May 15, Lena
S
3
'
TO: Tho mendmrs of c"nCil, Inhabitants and ratrapayn
county requisition
Myrtle (Coultes) Mitchell, in
her fth year. She is survived
124,816
the beginning of the year
Of that Township of Howkk
NOTES TO THE FINANCIAL STATEMENT
by her husband, Harmon
Expenditures and transfers
278,093
Payments in lieu of taxes
for the year ended Deco ober 31, 1978
Mitchell of Rothsay; two
Other- - .• ""W1
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We have examined the hnorxral statements of the Township of
1. ACCOUNTING POLICIES
daughters, Mrs, Lorne (Norah)
55,679
34,420
Howick and its local boards and municipal enterprises for the year
ended December 31, 1978. Our examination was mode in
o) Statement of Revenue and Expenditure
Doig, RR 2, Moorefield, and
Mrs. Don (Ruth)
25,553
Transportation services
occordanco
with generally accepted auditing standards and accordingly included
statement reflects the revenues and expenditures d the
Conway of
Spokane, Washington; three
Environmental services
2,850
such tests and other procedures as we considered necessary in the
revThe
fund and the following local boards and municipal
Loc
enterprises:
enterprises:
sons, Dale of Scarborough, Ken
22,164
2,767
circumstances except that our examination of the books and records
of the local boards was limited to an examination
t) Hawick Municipal Recreation Committee and Howick
g of Snel rove and Jack,
(8)
(266)
of the receipts and
disbursements as recorded in the books of the local boards.
Community Centre Board
Rothsay;
y ; 23 grandchildren;
158,136
Planning and development
In our opinion, subject to the above comments, these financial stole
2) Belmore Community Centre
several great grandchildren;
Other
Municipal enterprises
ments present fairly the financial position of the Township of Howick
Belmore Parks Board
and one brother, Robert
429,169
663,153
and its local boards and municipal enterprises as of December 31, 1978
4) Fordwich Community Hall
Coupes Of Belgr8Ve. Funeral
and the results of its operations for the year then ended in accordance
S) Community Holl
Service was held from the
138,358
Transfers to school boards
with accounting principals generally accepted for Ontario municipalities
applied on a basis consistent with that of the preceding
Wrox*
6) Wroxeter Community Holl
7) Fordwich Cemetery Board
Hardy Funeral Home,
Harriston,
Total transfers
431,264_
year.
416,963
on Thursday, May
860,453 1,091,617
Listowel, Ontario,
February 22, 1979. MocGillivray a Co.
b) Statement of Capitol Operations
17.
F A E S S L E R -Passed away
,.
�.
LICENSE NO. 836 CHARTERED ACCOUNTANTS.
This statement reflects the capital expenditure of the muni-
suddenly on Tuesday Ma 15
Taxation
STATEMENT OF REVENUE AND EXPENDITURE
for the year ended December 31, 1978
103,488 104,250
96,855
1978
1978
1977
Ontario grants
Budget
Actual
Actual
117,369
S
S
3
Accumulated net revenue (deficit) at
county requisition
134,451 136,604
124,816
the beginning of the year
20,6%
16,073
19,067
Expenditures and transfers
278,093
Payments in lieu of taxes
4
Municipal expenditures
Other- - .• ""W1
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General government
47,200
55,679
34,420
Protection to persons and property
29,190
29,621
25,553
Transportation services
318,099
335,368
307,938
Environmental services
2,850
2,880
6,278
Health services
22,164
2,767
),833
Social and family services
School boards
(8)
(266)
Recreation and cultural services
31,830
191,272
158,136
Planning and development
(1,801)
45,566
37,752
Other
Municipal enterprises
673
608
Total expenditure
429,169
663,153
571,910
Transfers
for the year ended December 31, 1978
Transfers to region or county
134,451
129,834
138,358
Transfers to school boards
296,833
298,630
278,605
Total transfers
431,264_
428,464
416,963
Total expenditures and transfers
860,453 1,091,617
988,873
Revenue by purpose
Municipal purposes
Taxation
136,117
153,698
131,532
Payments in lieu of taxes
373
362
Ontario grants
264,356
234,834
243,649
Other grants
5,147
Fees and service charges
8,000
151,172
116,876
Other
74,720
85,378
Revenue to pay for municipal purposes
408,473
614,797
S82,944
Region or county requisition
Taxation
103,488 104,250
96,855
Payments in lieu of taxes
23
10
Ontario grants
30,963 32,331
27,951
Other
117,369
76,962
Revenue to pay the region or
__ 16,073
634,919
county requisition
134,451 136,604
124,816
School board requisition
Taxation
296,833 298,888
278,093
Payments in lieu of taxes
4
2
Other- - .• ""W1
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Revenue to pay the school board requisition
296,833 298,888
278,119
Total revenue
839,757 1,050,289
985,879
Accumulated net revenue (deficit) at
the end of the year
(25,255)
16,073
Analysed as follows:
General revenue
(14,925)
22,164
Region or county
1,419
(5,351)
School boards
(8)
(266)
Special charges
(604)
333
Special areas
(307)
(1,801)
Local boards
(11,503)
386
Municipal enterprises
673
608
(25,255
16,073
STATEMENT OF CAPITAL OPERATIONS
for the year ended December 31, 1978
1978
1977
Actual
Actual
S
S
Unfinanced capital outlay (Unexpended capital
financing) at the beginning of the year 25,621 J6,536)
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
Capitol financing
Contributions from the revenue fund
C6ntribvtions from reserve funds
and reserves
Long term liabilities incurred
Ontario grants
Other
Total capital financing
UnfInonced capital outlay (Unexpended
capital financing) at the end of the year
BALANCE SHEET
as at December 31, 1978
assets
Currant assets
Cash
Taxes receivable
Accounts receivable
Other current assets
Capitol outlay to be recovered in
future years
Other long term assets
IIabINtles
Current liabilities
Temporary loons
Accounts payable and accrued liabilities
Other current liabilities
Net long term liabilities
Reserves and reserve funds
Accumulated net revenue (deficit) and
unapplied capital receipts
180,848 154,930
876,267
15,854
90,400
87,400
1,147,515
258,184
144,520 101.354
90,400
87,400
550,444
24,455
_321,339
12,818
1,106,703
226,027
e
66,133
25,621
1978
1977
i
S
35,747
49,827
52,050
93,541
93,197
45,266
180,994 188,634
609,762
514,380
51,438
9,133
"1,200
523,513
"2,194
712,147
173,738
69,946
32,437
55,772
1,100
1,635
207,275
130,353
542,805
488,759
117,369
76,962
(25,255)
__ 16,073
634,919
081'"4
$4,194 712,147
cipohty to be recovered from the general municipal revenue as the result of a car accident,
of the municipality and its local boards as described in note Mrs. Patricia Ann (Roth)
C) Balance Sheet Faessler of Southampton,
This statement reflects the assets and liabilities of the rove- formerly of New Hamburg, in
nue fund, the capitol fund, reserve funds and local boards as her 38th year. She was the
described in note 1 W. beloved wife of Eric Faessler;
d) Fixed Assets loving mother of Mrs. Morris
The historical cost and accumulated depreciation of fixed (Terry) Sachs of Elmwood,
assets is not reported for municipal purposes. Instead, the Jeffrey, New Hamburg
"Capital outlay to be recovered in future years" which is the Michele, Bridget, Shyanne and
aggregate of the principal portion of unmatured long term Cindy, all at home; dear
liabilities, capitol funds transferred to other organizations
and the cost of capital projects not yet permanently Hardaughter of Mrs. Marjorie
financed is reported on the Balance Sheet. late Tit of .BelgrRoth;and the
- late Titus N. Rot; sister of
e) Charges for Net long Term Liabilities Ross Roth of New Hamburg,
Debt retirement costs including principal and interest are Mrs. Verlus (Marietta )
charged against current revenues in the periods in which Gingerich, New Hamburg, FIRST ARRIVALS -Edward Farley (Dale Edgar) and his wife (Cheryl Haldenby) arrive
they are paid. Interest charges are not accrued for the periods Mrs. Gerald (Christine) Beck
from the dates of the latest interest payments to the end of and Miss Kitty Hartleib, both of at the site of the new town of Wingham and are greeted by the narrator (Norm Welwood)
the financial year. in this scene from the Towne Players' upcoming
Belgrave. She was Yersu P g production of "Remember When ...".
f) Trust Funds predeceased by her step- Mr. Farley wonders a bit at the
he wisdomof building on the low ground but his main concer
Trust funds administered by the municipality amounting to is that there should be no hosts or goblins around. n
$11,757 ore only reflected in the Trust Funds, Statement of father, Harold Hartleib.
Continuity and Balance Sheet.
BLAWingham and District Hospital Passed away at the Wingham businessman u
2. CAPITAL OUTLAY TO BE RECOVERED IN FUTURE YEARS on Wednesday, May 16, Archie
a) Some capital outlay o be recovered in future years does not Blair of Teeswater. He was a Lorne C a r m i e h a e I passes
represent a burden on general municipal revenues, as it is n
to be recovered in future years from other sources: well known resident of the
town, owner and operator of a A well-known Wingham College and McGill University.
supermarket for several years. businessman, owner and His parents were the late Henry
1970 It" He is survived by his wife, the manager of Stedman's Store for and Barbara Carmichael.
Special charges on benefitting landowners $324,593 $264,907 former Mary Whiteman; one the past nine years, Lorne He was a member of the
daughter, Mrs. Neil (Lois) Alexander Carmichael passed Wingham United Church and the
Stainton of Toronto; one away Thursday, May 10, at the Wingham Masonic Lodge.
grandson, Blair Stainton of Wingham and District Hospital His wife, the former Betty
b) Capital outlays, including fixed assets and the transfers of Toronto. The late Mr. Blair following a brief illness. He was Luxton, whom he married while a
capital funds in the amount of $144,520, which have been 11 rested at the MacPherson
financed from general municipal revenues of the current in his Carmichael
year. in Montreal, survives, as well as
Memorial Chapel where Mr. Carmichael was born in five children, Marion McKeown
year, ore reported on the Statement of Revenue and Expert- funeral service was held WeStmOunt,
diture. Quebec, and of Quebec, Deborah Kaufman,
Friday at 1:30. Final resting educated in Montreal. He was a Janet and Gillian Carmichael of
place is Teeswater Cemetery. graduate of Sir George Williams Kitchener, and Andrew Car-
.
CLEGHORN-Irving Cleghorn of michael of Toronto.
3. RESERVE FUNDS Hamilton, formerly of Bluevale Funeral service was conducted INTERN MINISTER
During the year $37,088 were credited directly to reserve and Wingham, passed away at the Currie -Walker Funeral Doug Whitelaw, a recent
funds without being recorded. as revenues and expenditures, suddenly on May 6 on the train Home on Saturday, May 12, at graduate of Eastern Penie-
of the Revenue Fund. Major sources were: enroute to Vancouver for a eight o'clock by Rev. K. Barry costal Bible College, is pres-
Ontario Home Renewal Program grants $35,OOtl vacation. He was in his 69th Passmore. Mr. Carmichael was eptly learning the practical
Interest earned 2• year and was a son of the late KENYON-In loving memory of later returned to the city where side of the ministry by intern -
_"r 'N it i^ 4141 'n $37, Mr. and Mrl; William our dear son and brother Herby, he spent much of his lifetime, ing with the Wingham :P.erIle-
Cleghorn. He leaves to mourn, who passed away May 22, 1976. Montreal, for interment in Mount costal Church. Mr. Whitelaw,
his wife, Betty, and three Day by day our thoughts do Royal Cemetery. who hails from Fergus, will
A. NET LONG TERM LIABILITIES sisters, Mrs. Betty Wolfe, wander be here until the end of the
The bolonce for net long term liabilities reported on the Quebec, Mrs. Jeanie Davidson To the grave not far away, month.
Balance Sheet is made up of the following: St. Catharines, and Mrs. Edith Where they laid our dear son and
, Hamilton. Funeral brotherldin
Total long term liabilities incurred by the municipality Golding, Just three years ago today.
including those incurred on behalf of former school service was held May 10 at -Loved and sadly missed by s
boards, other municipalities and municipal enterprises Robinson's Funeral Home, mom, dad, Darlene, Paul and
and outstanding at the end of the year amount to $716,805 Hamilton: Final resting place
is Woodland Cemetery, Theresa.
OF the long term liabilities shown above, the responsi- Hamilton.
bility for payment of principal and interest charges DIED
has been assumed by others for a principal amount of (174,000) BIGGAR-Passed away at
Strathroy Hospital on Friday,
Net Long Term Liabilities At The End Of The Year 5542.805 May 18, Mary (Droumbolis) VANWYCK-Passed away May
Biggar of RR 1, Delaware in 10 at Montreal, Mrs. Flora C.
her 58th year. She was the VanWyck, sister of the late
beloved wife of Claude (Tex) Mrs. Mabel VanWyck, aunt of
5. ACCUMULATED NET REVENUE (DEFICIT) AT THE END OF THE YEAR Biggar; dear mother of Mrs. Ann Rosenhagen and Jean
The balance in the revenue fund at the year end is Bert (Ellen) Bakker of Sinnamon.
available to reduce (to be added to) the levies of the Strathroy, George of Toronto, GARNIER-Passed away
following classes of ratepayers. 1978 19T7_Donald of London, James and Sunday, May 13, Edna Garnier, On 1 yr. annual interest. Rates subject to change
Sally at home; grandmother of the former Edna Elliott of the
General ratepayers $(26,002) $26,327 Nicole Bakker of Strathroy; Wingham area, and her STANDARD TRUST
Designated ratepayers (911) (1,466) sister of Mrs. Harold ( Victoria) husbandt Garnier, , Alberarner, both
School board ratepayers 175 (266)
County ratepayers 1,483 (5,351) Wild of Wingham, Mrs. Stan of 1528 Church Street, Windsor. OPEN A
(Sylvia) Peckham, London, Mrs. Garnier was 78 years of j STANDARD TRUST
5(25,255) $t9_242 Captain Viola Droumbolis of age and her husband was in his
CHEQUING-SAVINGS ACCOUNT
Gananoque and Mrs. Allan 81st year. A double funeral nc :9 T TODAY
(Kathleen) Hick, Toronto. The service was held at the Don
late Mrs. Biggar rested at the Morris Funeral Home, Wind- STANDARD
Denning Bros. Funeral Home, son, oWdd
n e, May 16, at
6. CHARGES FOR NET LONG TERM LIABILITIES nesay
Strathroy, where service was one o'clock. Rev. Donald Joyce 417j�W TRUST
Total charges for the year for long term liabilities were as follows: held Monday at two o'clock. officiated. Interment followed
Interment followed in Oakland in Victoria Memorial Gardens, Wingham, 237 Josephine Street, phone 357-2022
197s t977 Cemetery, Delaware. Windsor.
Principal payments SM,354 $27,903
Interest 35,360 31,147
$71,714 $59,050
/ Of the total charges shown above $71,714 were paid from general
municipal revenues of the municipality and are included in expen-
diture on the Statement of Revenue and Expenditure classified
under the appropriate functional headings.
7. LIABILITY FOR VESTED SICK I FA VF Itf:MVCITc
Under the sick leave benefit plan, unused sick leave can accumulate
and employees may become entitled to a cash payment when they
leave the municipality's employment.
The liability for these accumulated days, to the extent that they have
vested and could be token in cash by an employee on terminating,
amount to $7,212 at the end of the year. No provision hos been
made for this liability.
I. CHANGES IN CONSOLIDATION
The 1977 figures as reported on the Statement of Revenue and
Expenditure and the Balance Sheet have been restated to show the
retroactive removal of the Howick Athletic Association. This exclu-
sion has resulted in o $3,169 decrease to accumulated net revenue
as of December 31, 1977 as follows:
Accumulated net revenue - as previously
reported $19.242
Surplus of Howick Athletic Association 3,169
Accumulated net revenue • adjusted =16,073
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