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4 AUDITORS' REPORT To the Members of Council, Inhabitants and Ratepayers ol tho Corporation ol the Town ol Newcastle: We have examined the consolidated balance sheet ol the Corporation Corporation ol the Town of Newcastle as at December 31,1988 and the consolidated statement ol operations lor 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 consolidated financial statements present fairly the financial position ol the Corporation ol the Town ol Newcastle Newcastle as at December 31, 1988 and the results ol Its operations lor the year then ended in accordance with the accounting principles principles disclosed in Note 1 to the financial statements applied on a basis consistent with that ol the preceding year. Deloitte Haskins & Sells Chartered Accountants July 19,1989 Licence No. 1113 TOWN OF NEWCASTLE CONSOLIDATED STATEMENT OF OPERATIONS YEAR ENDED DECEMBER 31.1988 SOURCES OF FINANCING Taxation and user charges Aclml-1988 Actual 1987 Residential and farm taxation Commercial, industrial and business $22,000,152 $18,717,503 taxation 5,973,869 5,542,493 Taxation from other governments 783,701 682,859 User charges Deduct • Amounts received or receivable for region and school 2,741,492 2,298,394 boards (Note 2) Grants (21,236,575) (18,426,942) Government ol Canada 6,504 46,622 Province of Ontario 3,322,629 3,542,473 Other municipalities Other -- 200 Contributions from developers 2,932,115 3,124,526 Investment Income 1,162,959 802,860 Sale of land and equipment 6,720 2,617 Penalty and interest on taxes 350,140 354 293,117 1,174 Finos Recreational land - cash-ln-lieu Donations and contributions 156,823 81,792 from others 147,862 96,805 Proceeds from the Issue ol long term liabilities NET APPROPRIATIONS FROM RESERVES AND RESERVE FUNDS MUNICIPAL FUND BALANCES, BEGINNING OF YEAR (Note 7) To be used to offset taxation or user charges (Capital operations not yet permanently financed), Unexpected czpital financing TOTAL FINANCING AVAILABLE DURING THE YEAR APPUEDTO Current operations (Note 9) General government Protection to persons and property Transportation services Environmental services Health services Recreation and cultural services Planning and development Capital General government Protection to persons and property Transportation services Environmental services Health services Recreation and cultural services Planning and development NET APPROPRIATIONS TO RESERVES AND RESERVE FUNDS MUNICIPAL FUND BALANCES, END OF YEAR (Note 7) To be used to ofcet taxation or user charges Unexpended capital financing, (Capital operations not yet permanently financed) TOTAL APPLICATIONS DURING THE YEAR 5,500,000 467,983 743,513 (1,194,945) $23,865,296 $1,823,046 1,349,052 4,175,041 585,629 91,045 3,042,255 611.577 $17,454,666 $1,336,533 1,053,156 3,551,525' 385,861 107,171 2,532,023 450.019 11.677.645 9.416.288 2,596,940 426,910 2,464,654 32,374 27,352 5,449,603 61,053 11.058.886 1,051,526 77.239 3,209,038 240,914 2,111,565 211,392 1,196 838,813 19,784 6 632.702 1,857,108 743,513 (1,194,945) $23,865,296 $17,454,666 The accompanying notes are an integral part ol this financial statement. CONSOLIDATED BALANCE SHEET DECEMBER 31.1988 1988 ASSETS UNRESTRICTED Cash Taxes receivable User charges receivable Accounts receivable Other current assets $3,810,293 1,899,401 218,780 1,218,058 1987 $1,178,970 1,953,895 303,299 955,822 7.543284 4 812 235 RESTRICTED Cash 5,328,714 6,430,420 Accounts Receivable 477.790 92,935 CAPITAL OUTLAY FINANCED BY LONG-TERM UABIUTIES AND TO BE RECOVERED IN FUTURE 5.806.504 6.523.355 YEARS (Note 1 (b)) . 6.328.822 -1.068.141 $19,678,610 $12,403,731 LIABILITIES CURRENT LIABILITIES Temporary bank loan - capital Accounts payable and accrued liabilities Other current liabilities NET LONG-TERM LIABILITIES (Note 6) FUND BALANCES, END OF YEAR To be used to offset taxation or user charges (Note 7) Unexpended capital financing, (Capital operations not yet permanently financed) (Note 7) Reserves (Note 8) Reserve funds (Note 8) $ - 4,063,527 260.696 4,324,223 6,328,822 1,051,525 77,239 2,090,297 5,806.504 $984,948 1,915,426 521.865 3,422,239 1,068,141 743,513 (1,194,945) 1,841,428 6.523.355 $19,678,610 $12,403,731 The accompanying notes are on Integral part ol this financial statement. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31.1988 1. ACCOUNTING POLICIES Tho consolidated financial statements ol the Corporation are the representation ol management prepared in accordance accordance with accounting policies prescribed for Ontario municipalities municipalities by tho Ministry ol Municipal Affairs. Since precise precise determination ol many assets and liabilities Is dependent upon future events, the preparation ol periodic financial statements necessarily Involves the use ol estimates estimates and approximations. Those have been made using careful judgments, a) (I) Basis ol Consolidation These consolidated financial, statements reflect tho assets, liabilities, sources ol financing and expenditures ol the revenue revenue lund, capital fund, reserve funds and reserves and Include Include the activities ol all committees ol Council and tho following following local boards, which are under the control ol Council: - Orono Arena and Community Centro Board • Newcastle Arena Board - Orono Town Hall Board - Brownsdalo Community Centre Board • Nowtonvillo Community Hall Board - Newcastle Community Hall Board - Hoydon Community Hall Board • Tyrone Community Centre Board • Zion Park Board - Sollna Community Hall Board - Hampton Community Hall Board All intorlund assets and liabilities and sources ol financing and expenditures have boon eliminated with the exception ol loans or advances between tho reserve funds and any other lund ol the municipality and the resulting Interest Income Income and expenditures. • Newcastle Public Library Board - Clarke Museum and Archives • Bowmanvillo Museum Board - Board ol Managomont lor tho Bowmanvillo Central Business District Improvement Area - Board ol Managomont lor the Newcastle Central Business District Improvement Area ■ Board ol Management lor tho Orono Central Business District Improvement Area - Base Lino Community Centro Board - Burkoton Community Pork Board Corporation of The Town of Newcastle Consolidated 1988 Financial Statements The Canadian Statesman, Bowmanville, September 13,1989 15 Graduate (lv) (II) (lv) Non-coneolldated Entity These consolidated financial statements do not include the assets, liabilities, sources ol financing and expenditures ol the Newcastle Hydro Electric Commission. Accounting lor Region and School Board Transaction! The taxation and other revenues, expenditures, assets and liabilities with respect to the operations ol the school boards and the Region ol Durham are not rellected in the ■Municipal Fund Balances - ol these financial statements. Overlevies (underlevies) are reported on the "Consolidated Balance Sheet" as "other current liabilities" ("other current assets"). Trust funds and their related operations administered by the municipality are not consolidated, but are reported separately separately on the "Trust Funds Consolidated Statement ol Continuity and Consolidated Balance Sheet". Basis ol Accounting (accrual) Sources ol financing and expenditures are reported on the accrual basis ol accounting with the exception ol principal charges on long-term liabilities which are charged against operations in the periods in which they are paid. The accrual basis ol accounting recognizes revenues as they become available and measurable; expenditures are recognized as they are incurred and measurable as a result result ol receipt ol goods or services and the creation ol a legal legal obligation to pay. Fixed Aaaela The historical cost and accumulated depredation lor fixed assets are not recorded lor municipal purposes. Fixed assets assets are reported as an expenditure on the "Consolidated Statement ol Operations" in the year ol acquisition. Capital Outlay lo be Recovered In Future Yeare "Capital outlay to be recovered in future years," which represents represents the outstanding principal portion ol unmatured long-term liabilities lor munidpal expenditures or capital funds transferred lo other organizations, is reported on the "Consolidated Balance Sheet." OPERATIONS OF SCHOOL BOARDS AND THE REGION REGION OF DURHAM Further lo Note 1 (a) (iii), the taxation, grants, other revenues, revenues, expenditures and overlevies (underievies) ol the school boards and the Region ol Durham are comprised ol the following: School Boards Reoion $15680,007 $5,336,061 15 884.475 5 379 302 (4,468) (43,221) 3.663 22,089 $ (805) $(21,132) Taxation and user charges Requisitions Underievies, lor the year Overlevies beginning ol year Underievies, end ol year TRUST FUNDS Trust funds administered by the municipality amounting to $231,830 (1987 - $223,958) have not been included in the 'Consolidated Balance Sheet" nor have their operations been Included In the "Consolidated Statement ol Operations." Operations." PENSION AGREEMENTS The municipality makes contributions to the Ontario Municipal Municipal Employees' Retirement Fund (OMERS), which Is a multi-employer multi-employer plan, on behalf ol 150 members (1987 - 123 members) ol its stall. The plan Is a defined benefit plan which specifies the amount ol the retirement benefit to be received by the employees based on the length ol service and rales ol pay. The amount contributed to OMERS lor 1988 was $211,921 (1987 - $180,726) lor current service and is included as an expenditure on the "Consolidated Statement ol Operations". Operations". LIABILITY FOR VESTED SICK LEAVE BENEFITS 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 alter live years ol continuous employment. The liability lor these accumulated days, lo the extent that they have vested and could be taken In cash by an employee employee on terminating,, amounted to $481,633 (1987 - $522,472) at the end ol the year. An amount ol $9,735 (1987 - $24,857) has been provided lor this past service liability liability and is reported on the "Consolidated Balance Sheet", Included in reserves. An amount ol $15,122 (1987 - $10,781) was transferred from the reserve to assist in financing financing payments made during the current year and is reported reported on the "Consolidated Statement ol Operations" and is Included in "Net appropriations to reserves and reserve • funds." 'The anticipated payments over the next five years to em- : ployees who are eligible to retire are: 1989 $38,771 ISSU 1221 1222 1993 $42,675 $46,873 -- -- Total $128,319 6. NET LONG-TERM LIABILITIES (a) The balance ol net liabilities reported on the "Consolidated Balance Sheet" Is made up ol the following: Total long-term liabilities incurred by the municipality including those Incurred on behalf ol school boards, other municipalities and Newcastle Hydro Electric Commission Commission and outstanding at the end ol the year amount to In addition, the municipality has assumed assumed responsibility lor the payment ol principal and Interest charges on certain long-tern) liabilities Issued by other municipalities. At the end ol the year, the outstanding principal amount ol this liability is Ol the long-term liabilities shown above, the responsibility lor payment ol principal and Interest charges has been assumed by school boards, the Newcastle Hydro Electric Commission, Commission, and other municipalities. At the end ol the year, the outstanding principal principal amount ol this liability is Ol the long-term liabilities shown above, the responsibility lor payment ol principal and interest charges lor tile drainage and shoreline property assistance loans has been assumed by Individuals. At the end ol the year, the outstanding principal amount ol this liability is- 1SS2 122Z $621,225 $761,665 6,503,073 1,231,553 (580,036) (672,107) (215.440) (252 970) Net long-term liabilities, end ol year $6,328,822 $1,068,141 (b) Ol the net long-term liabilities reported in (a) ol this note, $1,636,486 in principal payments are payable from 1989 to 1993; $1,843,665 from 1994 to 1998; and $2,848,671 thereafter and are summarized as follows: 1989 1994 1999 to to and 1993 1998 Thereafter From general municipal revenues $1,305,737 $1,677,000 $2,782,000 From benefiting landowners 330,749 166,665 66.671 $1,636,486 $ 1,843,665 $2,848,671 (c) Included in 'Net long-term liabilities" on the "Consolidated Balance Sheet" Is an amount ol $283,547 (1987 - $393,043) payable In United States dollars, which was converted converted Into Canadian dollars at the rale ol exchange prevailing prevailing when the .liability was Incurred. II the liability Is converted converted Into Canadian dollars at tho exchange rate prevailing at December 31,1988, the liability would be Increased Increased by $39,620 (1987 - $91,605). (d) Approval ol the Ontario Municipal board has been obtained lor the long-term liabilities In (a) Issued In the name ol the municipality, (e) The municipality Is contingently liable lor long-term liabilities liabilities with respect lo tile drainage and shoreline properly assistance assistance loans, and lor those lor which the responsibility lor the payment ol principal and Interest has been assumed by other municipalities, school boards and tho Newcastle Hydro Hydro Electric Commission. The total amount outstanding as at December 31,1988 Is $795,476 (1987 - $925,077) and is not recorded on the "Consolidated Balance Sheet". (I) Included In "Not long-term liabilities" on the "Consolidated Balance Sheet" Is a loan ol $280,000 (1987 ■ $303,334) payable to Ministry ol Municipal Affairs, and, a loan ol $120,000 (1987 - $130,000) payable to Ontario Hydro under under the Ontario Housing Action Program. Those loans which relate lo the Courtico Storm Water Facilities Project, are Interest free and repayable over liftoon years. Payments Payments commenced In 1986. Tho funds to repay these loans are to bo provided from Letters ol Credit hold by the Town, Issued by tho developers, pursuant to a development development agreement, (g) Included In 'Nol long-term liabilities" on the "Consolidated Balance Shoot" Is a loan ol $15,000 (1987 • $30,000) payable payable to Ontario Hydro under the Ontario Housing Action Program, This loan relates to tho Courtico Storm Water Facilities Facilities Project, and Is repayable over lour years, commencing commencing In 1986, Funds lo repay the loan are provided by tho Courtico O.H.A.P. Reserve Fund, (a) 10. MUNICIPAL FUND BALANCES AT THE END OF THE YEAR The balances on the "Consolidated Statement ol Operations" Operations" ol municipal equity (deficit) ol $1,128,765 (1987 - $451,432) at the end ol the year is comprised ol the following: following: - for general reduction ol taxation - for general reduction ol user charges - lor benefiting landowners related to special charges and special areas 1988 1987 $857,123 $503,032 191,536 180,514 2867 59967 - acquisition ol fixed assets to be financed from the proceeds ol bng term iabiMes - funds available br the acqusition ol fixed assets 1.051.526 743513 - (V,254,531) 77,239 " 59.586 77,239 (1,194,945) $1,128,765 $(451,432) 11. BUDGETFIGURES Budgets established lor capital funds, reserves and reserve reserve fends are based on a project-oriented basis, the costs ol which may be carried out over one or more years. As such, they are not directly comparable with current year actual amounts and budgets have, therefore, not been redacted redacted on the "Consolidated Statement ol Operations". 12. CONTRACTUAL COMMITMENT With Ontario Municipal Board approval, the municipality has entered into a five year contract lor approximately $5,445,000 in total lor the collection and disposal ol household household refuse within the municipality. CONSOLIDATED STATEMENT OF CURRENT OPERATIONS YEAR ENDED DECEMBER 31.1988 Budget • Actual AElUll SOURCES OF FINANCING 1354 1355 1987 Net munidpal taxation $7,285,440 $7,521,147 $6,515,913 (b) Approval ol the Ontario Municipal Board has been obtained lor the pending issue ol long-term liabilities and (or those commitments lo be financed from revenues beyond the term ol Council. RESERVES AND RESERVE FUNDS The total balances ol reserves and reserve fends ol $2,090,297 (1987 - $1,641,428) and $5,806,504 (1987 • $6,523,355), respectively, are madq up ol the following: User charges Grants Government ol Canada Province ol Ontario Other Investment income Penalty and interest on taxes Donations Other 2,290,756 2,673,377 2,246,848 4,441 6,504 2,195,589 2,218,542 46,622 1,920,906 317,802 350,945 347,520 290,000 1.500 350,140 10,895 354 293,117 9,462 1.174 Reserves set aside lor specific purpose by council lor Working capital Tax write oil Inventory and prepaid expense Sick leave Other cultural Acquisition ol fixed assets BuMng Maintenance and Construction Technical Services LegairConsub'ng Issues Reserve fends set aside lor spedfic purpose by Council lor Coutioe O.H.A.P. Recreation programs and facilities Debenture repayment Industrial development Other cultural Acquisition ol fixed assets Reserve funds set aside lor spedfic purpose by legislation, regulation or agreements Park purposes Lot levies and road contributions Park facilities 1988 1987 $424,462 $324,462 242,761 226,699 9,735 24,857 46,267 34,738 1,163,646 1,143,475 27,197 7,197 36,017 80,000 140 212 = $2,090,297 $1,841,428 $388,448 $601,147 182,707 1,454,339 88,132 73,907 194,115 182,874 116,816 73,631 295 898 178 286 1.266.116 2 564.184 319,182 519,868 4,086,350 3,325,989 134 856 113314 4.540.388 3.959.171 $5,606,504 $6,523,355 12,385,528 13,131,904 11,381,562 MUNICIPAL FUND BALANCES BALANCES AT BEGINNING OF YEAR, TO BE USED TO OFFSET (TO BE RECOVERED FROM) TAXATION OR USER CHARGES Town' Library Special areas Recreation, community centres and arena boards Central business dstrict improvement areas Museums TOTAL FINANCING AVAILABLE AVAILABLE DURING THE YEAR $12960,486 $13875,417$11,966,768 396,590 20,968 503,032 3,114 59,967 446,839 3,790 (5,524) 159,985 159,985 143,551 8,140 9,275 8,140 9.275 16,207 343 APPUEDTO General government Protection b persons and $1,879,456 $1,823,046 property 1,365,926 1,349,052 Transportation services 4,229,875 4,175,041 Environmental services 684,318 585,629 Health services Recreation and cultural 106,413 91,045 services 2,873,065 3,042,255 Planning and development 593.773 611.577 NET APPROPRIATIONS 11,732,826 11,677,645 TOOTHER FUND 1,056,827 1,146,246 $1336833 1,053,156 3,551,525 385,861 107,171 2,532,023 450 019 9,416,288 1,826,967 CHARGES FOR NET LONG-TERM UABIUTIES Total charges lor the year lor net long-term liabilities which are reported on the "Consolidated Statement ol Operations" Operations" are as fellows: Prindpal payments Interest iaas 2282 $222,261 $207,288 424.236 50 192 $646,497 $257,480 The charges lor long-term liabilities assumed by the non- consolldated entities or by Individuals In the case of tile drainage and shoreline property assistance loans are not reflected in these statements. AGREEMENT Ontario Hydro In connection with the Darlington Generating Station Project, Project, Ontario Hydro agreed to contribute approximately $3 million plus accrued interest towards the cost of roads, water, water, sewer services and other expenditures incurred by the munldpality during the construction period. These hrqds are held by Ontario Hydro In two separate ac-* counts, or», account entitled Station Account "A" relating to the construction of water mains, sanitary sewers and storm sewers and one entitled Station Account "B" relating to other other financial obligations under the above agreement. The residual residual amount, II any, In Station Account "A" at the termination termination ol this agreement shall not be paid to the Town. The residual amount, if any, In Station "B" at the termination ol this agreement shall be paid to the Town, subject to certain specified conditions being met by the Town. The balance ol the fends, including interest earned less payments made to the Town ol Newcastle to date, amounted amounted to approximately $2,500,000 In Account "A" and $1,100,000 in Account "B" at December 31,1988 (1987 - Account "A" - $2,800,000 / Account "B" - $1,100,000). MUNICIPAL FUND BALANCES BALANCES AT END OF YEAR, TO BE USED TO OFFSET (TO BE RECOVERED FROM) TAXATION TAXATION OR USER CHARGES Town Library Special areas Recreation, community centre and arena boards Central business dstrict improvement improvement areas Museums TOTAL APPUCAHONS DURING DURING THE YEAR - 857,123 503,032 - 703 3,114 - 2,867 59,967 173,260 173,260 159,985 6,511 6,511 8,140 11062 11.062 9275 $12960,486 $13675,417 $11,986,768 AUDITORS'REPORT To the Members ol Council, Inhabitants and Ratepayers ol the Corporation ol the Town of Newcastle: We have examined the balance sheet of the trust funds ol the Corporation ol the Town ol Newcastle as at December 31,1988 and the statement ol continuity ol trust funds lor 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. circumstances. In our opinion, these financial statements present fairly the financial financial position ol the mist fends lor the Corporation ol the Town ol Newcastle as at December 31,1988 and the continuity ol trust funds for the year then ended In accordance with accounting principles principles disclosed in Note 1 to the financial statements applied on a basis consistent with that ol the preceding year. Deloitte Haskins & Sells Chartered Accountants July 19,1989 Licence No. 1113 TOWN OF NEWCASTLE TRUST FUNDS STATEMENT OF CONTINUITY YEAR ENDED DECEMBER 31,1988 Bowman vile Bondhead Trull Ontario Cemetery Cemetery Cemetery Home Perpetual Perpetual Perpelual Vanderveer Montague Renewal Total Care Care Care Legacy Trust Prooram BALANCE AT THE BEGINNING OF YEAR $223.958 $131.853 512.345 $22 51.653 S16.942 $61.165 CAPITAL RECEIPTS Cemeteries 9,221 7,616 1,605 Other-Transfer Public Trustees 1,774 1,774 INTEREST EARNED 14.241 8.328 492 121 22 1.758 3453 25236 15.944 2 097 1.955 22 1.758 3 453 EXPENDITURES Contributions to Cemeteries 9,001 8,328 492 181 Other 22322 100 -- -- -- 2-222 17.364 8.428 492 121 = =: 8.263 BALANCE, END OF YEAR $231,830 $139,369 $13,950 $1,774 $1,682 $18,700 $56,355 BALANCE SHEET DECEMBER 31.1988 ASSETS Bowmanville Bondhead Trull Ontario Cemetery Cemetery Cemetery Home Perpetual Perpetual Perpelual Vanderveer Montague Renewal Tolal Care Care Care Legacy Trust Program CASH $43242 $--zr. $860 $1.674 £522 $5310 $35 223 ACCOUNTS RECEIVABLE 9,011 7,616 1,395 LOANS RECEIVABLE 21,278 $21,278 INVESTMENTS al cost Provincial 6,000 6,000 Investment Certificates 151,938 131,753 5,695 100 1,000 13,390 Interest 2ZZ = = 2ZZ 188 504 139.369 13 090 100 1.000 13 390 21.555 $232253 $139.369 $13950 $1.774 $1.682 $18 700 $56778 UABIUTIES AND FUND BALANCES DUE TO GENERAL FUNDS $423 $ - $ - $ - $ - $ -- $423 FUND BALANCES Capital 231,801 139,369 13,950 1,774 1,653 18,700 56,355 Income 22 = 52 22 231.B30 139.369 13.950 1.774 1.682 18.700 56.355 $232 253 $139 369 513950 $1.682 $18.700 $56.778 NOTES TO THE TRUST FUNDS FINANCIAL STATEMENTS DECEMBER 31.1988 ACCOUNTING POLICIES Baajaof Accounting: Capital receipts and Income are reported on tho cash basis ol accounting, Expenditures are reported on the cash basis ol accounting with the exception ol administrative expenses which are reported reported on the accrual basis ol accounting, which recognizes recognizes expenditures as they are Incurred and measurable as a result ol the receipt ol goods or services and the creation ol a legal obligation to pay, ONTARIO HOME RENEWAL PROGRAM The Ontario Home Renewal Program was established by the Ontario Ministry ol Housing In 1973 to provido grants lor municipalities to make loans to assist owner occupants lo repair, rehabilitate and Improve thoir homos to local properly standards, Individual loans are limited lo $7,500 ol which tho maximum forgivable portion Is $4,000, Ontario Homo Renewal Program loans rocolvablo at December December 31, 1988 comprise repayable loans ol $11,163 (1987 - $14,206) and forgivable loans ol $10,115 (1987 - $12,379). Loan lorgivonoss Is earned and recorded at a role ol up to $600 por year ol continued ownership and occupancy. occupancy. In tho event ol tho sale or loose ol tho homo or In tho event ol tho homoownor ceasing to occupy tho homo, the balances ol tho repayable loan and tho unearned lor- givablo loan Immediately bocomo duo and payable by the homoownor, INVESTMENTS Tho total lor Investments by tho trust fends ol $157,938 (1987 ■ $143,899) reported on tho Balance Shoot at cost have a market value ol $156,993 (1987 $143,149) at tho end ol tho yoar. Sheryl Lee Snowden Sheryl Lee Snowden graduated from Durham. College, Oshawa, Ontario with a diploma in Advertising Advertising Administration. Sheryl is the daughter of Mrs. Dorothy Dorothy Snowden and the late Joseph Snowden and has accepted accepted a position with Ajax and Pickering News Advertiser. Advertiser. Susan Anne Mahaffy Susan Anne Mahaffyjj daughter of Marg Smith and Gord Cummins of Burketon ' graduated with a B.A. in Social Development Studies from. Renison College/1 University of Waterloo at the convocation ceremonies' on May 25,1989. Sue is coti-' tinuing her education at Wilfrid Laurier University- in the Master of Social Work program. I i-V' : ' ' >/S v, } : 1 f| £ XI i Sharon Joan Vanderluit! • Sharon Joan Vanderluit; daughter of Jan and Elizabeth Elizabeth Vanderluit of Mitchell's Mitchell's Corners, recently graduated graduated with a Bachelor of Education degree from Queen's University in Kingston. Kingston. Sharon has previously completed a Graduate Diploma Diploma of Business and a combined combined Honours Bachelor of Outdoor Recreation and Bachelor of Natural Science from Lakehead University in Thunder Bay. This September, Sharon will be in Brockville where she has accepted a position teaching at Thousand Island Secondary School. irsà':."! 1. 1 " > < Susan Jane Amundrud Susan, daughter of Arnold Arnold and Ena Etcher, recently recently graduated from the University University of Oregon with a Masters of Education in Curriculum and Instruction. She is the wife of James Amundrud and mother of Cory and Trevor. She is a graduate of Bowmanville Bowmanville High School and Queen's University, Kingston. Kingston. She is currently teaching in Big River. Saskatchewan.