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I I 18 The Canadian Statesman, Bowmanville, April 25,1984 Area Heart Fund Canvassers Raise *3,526.69 Challenges Face Nursing HAYDONNEWS (Intended for Last Week) Walter and May Loveridge, Tyrone and May's sister Grace Trewin of Toronto were Tuesday supper guests with Mr. and Mrs. Art Trewin and Paul. On Wednesday, Mr. and Mrs. Will Trewin of Oshawa were visitors with his parents, Art and June Trewin. Mr. and Mrs. Russell Anderson, Port Hope were Saturday guests with his sister Mr. and Mrs. Art Trewin. Mrs. Jean Slemon and Mrs. Ruby Trewin were Wednesday dinner guests with Mr. and Mrs. William Reid at Orono. Mr. and Mrs. Alfred Millson left Friday afternoon and visited with Mrs. Audrey Snelgrove of Orangeville and were callers on their daughter Deloris - Mr. and Mrs. Peter Bleich and boys, Cambridge, on Saturday. Then on Sunday, Alfred and Peggy Millson, Cindy, Mrs. Steve Millson, Adam and Andrew were visitors with Mr. and Mrs. Les Goble and family at Bethany. Mrs. Val Lloyd and Nicola and Mrs. Jan Mayer were Tuesday luncheon guests with Mrs. Beth Schryburt, Black- stock. Mrs. Chris Simon, Rochester, Rochester, New York, visited with Mr. and Mrs. Dick Lloyd and girls, Friday through Sunday. Wasn't Monday a beautiful wet day for Miss Sarah Lloyd along with her school class to attend the Outdoor Education Centre near Orono on Taunton Road? Mrs. Cecil Kennedy, Nick and Brandee called on Mrs. Susan Noyes, Bowmanville on Saturday. Visitors with Mr. and Mrs. Ian Graham were their Uncle Clem Rahm, daughter Bonnie and grandson Christopher Neal for Sunday supper and enjoyed their game of cards in the evening. Miss Marlene Parsons of Belleville was a weekend guest with Dave Buttery and Mother Kay. Mrs. Linda Theriault, Cour- tice was a Saturday visitor and Mrs. Tom Buttery, Bowmanville and her daughter daughter Mrs. Joyce Hamer, Debuque, Iowa visiting with her, were Saturday supper guests with Mrs. Kay Buttery and family. Mr. and Mrs. Steve Philips, Newcastle were Sunday guests at the Buttery home. Mr. and Mrs. Wilbur Blackburn entertained their whole family to Sunday supper, Wayne's from Orono, Carol, Oshawa, and Doug's from Hay don. Mr. Larry Hague from South Carolina is visiting with his Uncle and Aunt Wilbur and Eileen Blackburn. Mr. and Mrs. Ross Ashton called at the funeral parlour to pay their respects to the late Walter Ormiston, who died suddenly from a heart attack. He had just returned from Florida a few days before. Mr. and Mrs. John Adams and family called on Mr. and Mrs. Ernie (Diane) Irwin, Bowmanville on Saturday evening. Mrs. Diane Adams attended a bridal shower for her sister Miss Carol Lott of Toronto on Saturday at Caesarea. Sunday evening the Adams called on Mr. and Mrs. Richard Lott, at Enniskillen. Birthday congratulations go to Mr. Mike Laverty celebrating celebrating his 29th and holding - and to Miss Pam Kinney also celebrating celebrating on April 16th. We hope the weather doesn't dampen your spirits - so Have a Good Birthday to each of you. Mr. and Mrs. Wayne Rusau visited with his mother Mrs. M. Rusaw, Colborne who was confirmed in the United Church on Sunday and were her guests for Sunday supper at her home. Mrs. Mary Spry and Ashley, Toronto were weekend visitors visitors with her parents Jack and Gladys Potts. Last Sunday, Mr. and Mrs. Louis Ashton, Peterborough were supper guests with Mr. and Mrs. Weir Swain. Mrs. Marie Smith, Port Perry visited with Mrs. Meta Swain on Thursday afternoon. Club 21 ladies met at the Community Centre Monday, April 9th for their meeting with twelve members present. Mrs. Gladys Potts as Captain for group 4 chaired the meeting and opened with a poem "Easter Ti De." In the absence of secretary Blanche Jones, Eileen Blackburn took notes. The treasurer, Bev Cochrane was absent so Gladys Potts gave the report and the Roll Call was answered. answered. Moved by June Trewin and Easter Bunny Visits Memorial Hospital ■V ' , The Easter Bunny didn't overlook Memorial Hospital patients last week. In fact, she delivered 70 cupcakes to various wards. Dietary aide Susan Cascagnette is shown here during her rounds last Thursday, April 19. The Easter treats were prepared by Nutricare, a division of Beaver Foods, which manages the dietary department. Spruce Up for Spring! UP TO Vz Off IN-STOCK WALLPAPER UP TO 20% to 25%*0ff Selected Book Orders off suggested book price IT7Î Now Only IK I LATEX EGGSHELL or LATEX SEMI-GLOSS 19 95 Per 4 Litre Can S £ ABERNETHY'S mt iiii-iiSli 1 , WmMANVIl I» Paint and Wallpaper Free Parking at Rear Enter Off Queen St. 55 King St. W. 623-5431 Houra: Monday to Thuraday 8 a.m. - 6 p.m. -- Friday 8 a.m. - 9 p.m. -- Saturday 8 a.m. - 5 p.m. Bowmanville seconded by Dorie Christensen Christensen and approved that we give $15.00 to the cancer fund. Our catering • to the Lions Club for April 23rd was discussed. discussed. Mrs. Potts read a letter from the Red Cross asking for a donation and Ruby Trewin. made the motion to give $10.00 and it was seconded by Girlinda Haunstein. ' June Trewin reported that in the Tyrone, Hampton, Haydon, Enfield, Birkton area the Heart Fund was in the amount of around $3,526.69. Meta Swain reported on her success of purchasing the soap and dispensers for our Centre. The ladies responsible for canvassing for the cancer fund are Val Lloyd, Jan Mayer, Jean Garrard, June Trewin and Bev Cochrane. Ruby Trewin had as Readings - Fabric of a Friendship Friendship and One thing about the Old Home Remedies, the remedy was worse than the Ailment. We sang Happy Birthday to Jean Ashton as April 9th was her day. Beth Nielsen then showed us the Art of covering coathan- gers with nylon strips, that make them so much nicer to use as there isn't that telltale crease for slacks and clothes don't slip off of the hangers. Collection was taken and group 4 served lunch. Next meeting - Group 1, Jan Mayer, June Trewin, Brenda Lucci, Betty Roth and Blanche Jones, on May 14th. We were reminded that our Club Bowling will be May 5 - 8 p.m. at Liberty Bowl so Haydonites please try to be there by 7:45. Mr. and Mrs. Doug Blackburn Blackburn and Wendy were guests of Lome and Marion Fisk and family of Newcastle when they treated the Fisks to dinner, and then enjoyed home movies on Saturday evening. "The biggest challenge facing the nursing profession today is the preservation of the fundamental principles of our medicare system," said Anna Bragg, a member of the Nurses' Week Social Committee. Committee. Nurses' Week, May 6 -12, is a yearly opportunity for nurses to celebrate their special role in Ontario's health care system. "The level of health care in Ontario is probably one of the- highest in the world, and nurses are proud of their vital contribution to the maintenance maintenance of these standards," said Mrs. Bragg. "That's why nurses around the province strongly endorse an expansion of the public's access to nursing services such as health promotion, disease prevention and home care services. Nurses could treat many patients or clients in low-cost community-based health centres or in the home. This would reserve high priced hospital care for those who really need it. This more efficient use of the professional professional skills of nurses and corresponding corresponding shift to a community base for the delivery of health care would not require putting more money into the system. "As nurses we are constantly constantly required to make independent independent judgments based on sound knowledge and experience. experience. That's why we are con fident that this expansion of the nurse's role is a remedy for the financial ills of our health care system." "The Nurses' Week slogan - NURSES CARE ! - really sums up our fundamental concern for the well-being of our patients and clients." THE NORTHUMBERLAND AND NEWCASTLE BOARD OF EDUCATION To The Northumberland and Newcastle Board of Education We have examined the Balance Sheet of The Northumberland and Newcastle Board of Education as at December 31, 1983 and the Revenue Fund Statement of Operations and the Capital Fund Statement of Operations 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, 1983 and the results of its operations for the year then ended in accordance with the accounting principles described in note 1 to the financial statements applied on a basis consistent with that of the preceding year. Cobourg, Ontario Langhorne& Lynch, March 16,1984 License number 877 Chartered Accountants THE NORTHUMBERLAND AND NEWCASTLE BOARD OF EDUCATION BALANCE SHEET AS AT DECEMBER 31,1983 ASSETS Current Assets Cash $ 7,130 Accounts Receivable Municipalities Under-Requisitions (Elementary) 163,706 Supplementary Taxes, etc 212,973 Other School Boards.- 63,179 Government of Ontario. 2,409,1.16 Government of Canada 24,663 Other... 157,517 Other Current Assets .' 141,181 Total Current Assets $ 3,179,465 Capital Outlay to be Recovered in Future Years. 8,593.547 ' ' •V '-' $11,77.3,012 LIABILITIES Current Liabilities • Bank and other short-term borrowing $ 1,760,532 Accounts Payable Municipalities Over-Requisitions (Secondary) 150,144 Other School Boards 9,843 Government of Ontario 32,511 Trade Payables and Accrued Liabilities 585,711 Other Current Liabilities 54.322 Total Current Liabilities $ 2,593,063 Net Long-Term Liabilities 8,593,547 Reserve for Working Funds 118,847 Equity in Reserve Funds ' 467,555 $ 11.773.012 The accompanying notes are an integral part of these financial statements. THE NORTHUMBERLAND AND NEWCASTLE BOARD OF EDUCATION NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31.1983 1. Accounting Principles The financial statements have been prepared by the Board using accounting principles that are prescribed by the Ministry of Education ana are considered appropriate for Ontario School Boards. These principles are in accordance with generally accepted accounting principles except as follows: (a) Accrual Accounting Revenue and expenditure are accounted for on the accrual method except for:, (i) No provision is made for interest on unmatured debenture debt from the date of payment to the end of the fiscal year. (ii) No provision is made to record the liability for retirement and/or sick leave benefits accruing over the working lives of employees except as described in note 3(b). (b) Fixed Assets Fixed assets are charged to current expenditure unless financed by long-term debt. Principal and interest charges on net long-term liabilities are included as expenditures in the period due. Fixed assets including capital leases,.described as capital outlay to be recovered in future years, are included on the balance sheet only to the extent of the balances of the related net long-term liabilities outstanding and of the related temporary financing at the end of the fiscal year. (c) Reserves and Reserve Funds Reserves and Reserve Funds represent funds appropriated for general and specific purposes and are charged or c credited to Revenue Fund Operations in the year appropriated appropriated or drawn down, (d) Under/Over Requisitions of Taxes The difference between the net expenditure of any year and the amounts received to finance these expenditures Is carried forward to the subsequent year to either increase or reduce the net revenue requirement from ratepayers, 2. Reserve for Working Funds The reserve for working funds as at December 31, 1983 is applicable to the elementary and secondary operations of the board as follows: Elementary $ 78,847 Secondary 40.000 Total $118.847 3. Liability for Sick Leave Benefits (a) Under the sick leave benefit plan unused sick leave can 4. accumulate and employees may become entitled to a cash payment when they leave the Board's employment on retirement. The estimated cost of these accumulated days as at December 31,1983 to the extent that they may be used to determine the retirement gratuity to an employee on retirement amounts to approximately $5,602,000 for elementary and $4,717,000 for secondary at the end of the year. In 1983 the Board paid $249,915 under this benefit plan. (b) An amount of $182,529 is included in Equity in Reserve Funds and is available to assist in meeting the future obligations of the plan. Net Long-Term Liability Repayments Of the net long-term liabilities outstanding of $8,593,547 principal amounting to $4,805,547 plus interest amounting to $2,635,420 is payable over the next five years as follows: Principal Interest Total $ 967,154 $ 673,841 $1,640,995 999,681 603,438 1,603,119 1,056,143 • 529,316 ' 1,585,459 ■ 977,228 450,583 1,427,811 805,341 378,242 1,183,583 $4,805.547 $2.635.420 $7.440.967 Debt Charges and Capital Loan Interest. The revenue fund expenditure for debt charges and capital loan interest includes principal and interest payments as follows: Elementary Secondary Total Principal payments on $ .524,843 $ 455,300 $ 980,143 long-term liabilities Interest payments on 335,274 382,903 718,177 long-term liabilities $ 860.117 $ 838,203 $1,698.320 6. Operating Lease Obligations The board has long-term operating lease obligations for administration administration office, warehouse space, computer facilities and rentals which expire between 1984 and 1988. The committed committed lease payments for the next five years are as follows: 1984 1985* 1986 T§87 1988 $125,760 a .116,818 102,477 17,400 14,500 The lease payments for office space are also subject to an annual inflation escalation clause. CAPITAL fUiND STATEMENT OF OPERATIONS FOR THE YEAR ENbED DECEMBER 31,1983 Capital Expenditure Fixed Assets and work in progress Buildings, furniture and equipment $583,260 School sites and improvement to sites 36.655 Total capital expenditure $619,915 Capital Financing Unexpended funds at beginning of year or (Balance at beginning of year not permanently financed) Elementary $ 126 Capital lease obligation 260,000 Capital expenditure from the revenue fund 359,915 Transfer to revenue fund (1261 Total capital financing $619,915 the accompanying notes are an integral part of these financial statements.' THE NORTHUMBERLAND AND NEWCASTLE BOARD OF EDUCATION REVENUE FUND STATEMENT OF OPERATIONS FOR THE YEAR ENDED DECEMBER 31,1983 Expenditure Elementary Secondary Business administration $ 403,244 $ 266,929 General administration 247,689 168^399 Computer services 114,007 349^471 Instruction 22,907,611 20,456|783 Plant operation and maintenance 3,458,260 2,972,461 Transportation 2,198,348 1,984,977 Tuition fees 25,709 66,479 Capital expenditure(non-allocable) 143,279 101,594 Debt charges and capital loan interest 860,1 17 838,203 Other operating expenditure..... 273,564 177,534 Non-operating expenditure excluding transfers to reserves. . 165.948 119,497 Total expenditure $30,797,776 $27,502,327 Recovery of Expenditure Other school boards - tuition fees and miscellaneous $ 54,672 $ 151,564 Government of Canada 106,263 61,121 Individuals - tuition fees 925 121,703 Other revenue, excluding transfers from reserves 187.246 177,616 Total recovery of expenditure $ 349.106 $ 512.004 Net expenditure $30,448.670 $26,990,323 Financing of Net Expenditure ' Government of Ontario Général Legislative Grants '. $19,023.377 $16.592,870 Local Taxation Previous year's over (Under) requisition $ (455,059) $ (346,404) Local taxation raised in the current year 11,837,501 10,894,001 Decrease (Increase) In reserve other than reserve for refund of taxes . (120,8551 Total local taxation $11.261.587 $10,547,597 To bo applied to the following year's taxation Net under (over) requisition . .$ 168,706 $ (150.1441 lotal $30,448.670 $26,990,323 The accompanying notes arc an integral part of those financial statements.