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Home My WebLink About1988 Financial Statementsf k C AlLata MUNICIPAL AFFAIRS G FINANCIAL STATEMENT For the Fiscal Year Ended December 31, 1988 MUNICIPALITY..... MUNICIPAL..DISTPIC;1;.O.F .KN1 L ilLl,. ADDRESS ..........232 Str.q...,.E~o~c„~y00 . ...T11ree...... .n~.vex'.C1 G POSTAL CODE TQU.210...... TELEPHONE... 443-SS41....... NAME OF: MAYORIREEVE:.... UTO..1,IOT-7 TREASURER: ......JOHN..C:..JrFri:P.Y . MAFP 118 (88/10) 1 ALBERTA MUNICIPAL FINANCIAL STATEMENTS TABLE OF CONTENTS Page COVER SHEET i TABLE OF CONTENTS ii STATEMENTS: 1. AUDITOR'S REPORT 1 2. CONSOLIDATED BALANCE SHEET 2 3. COMBINED OPERATING REVENUES AND EXPENDITURES 3 4. COMBINED CAPITAL FINANCING ACQUIRED ,AND APPLIED 4 5. TAXES LEVIED AND GRANTS-IN-LIEU 5 6. DETAILED BREAKDOWN OF SPECIAL MUNICIPAL LEVIES 5 7. CONSOLIDATED STATEMENT OF SURPLUS (DEFICIT) 6 8. CONSOLIDATED STATEMENT OF EQUITY IN FIXED ASSETS 7 9. NOTES TO FINANCIAL STATEMENTS 7 r SUPPORTING SCHEDULES AND MUNICIPAL TREASURER'S REPORT: 1. COMPARATIVE ACCOUNTS RECEIVABLE FCR OPERATIONS AND CAPITAL......... 8 2. COMPARATIVE ACCOUNTS PAYABLE FOR OPERATIONS AND CAPITAL............ 8 3. COMPARATIVE INVENTORIES FOR OPERATIONS 9 4. COMPARATIVE INVESTMENTS FOR OPERATIONS AND CAPITAL 9 5. INVESTMENTS BY TYPE HELD 9 6. ENGINEERING STRUCTURES FIXED ASSETS 10 7. BUILDING FIXED ASSETS 11 8. MACHINERY, EQUIPMENT FIXED ASSETS 12 9. LAND FOR GOVERNMENT USE 13 10. VEHICLES FIXED ASSETS 14 11. DEBENTURES, BONDS AND MORTGAGE ISSUES 15 12. ANALYSIS OF DEBENTURE DEBT 16 13. FUTURE DEBENTURE DEBT CHARGES BY YEARS 16 14. LONG-TERM CAPITAL BORROWING AND CAPITALIZED LEASES 17 15. LONG-TERM BORROWING FOR OPERATIONS 18 16. STATEMENT OF TRUST LIABILITIES 19 17. METER RENTALS AND OTHER DEPOSIT LIABILITIES 19 18. PREPAID LOCAL IMPROVEMENTS AND OTHER LIABILITIES 19 19. OPERATING FUNCTIONS COMPARATIVE ALLOWANCES AND RESERVES 20 20. CAPITAL FUNCTIONS COMPARATIVE ALLOWANCES AND RESERVES 21 21. OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT (Shown as 22.1 to 22.7 for required pages) 22.1 22. TOTAL OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT 23 23. CAPITAL FUNCTIONS FINANCES ACQUIRED AND FINANCES APPLIED (Shown as 24.1 to 24.7 for required pages) 24.1 24. TOTAL CAPITAL FUNCTIONS FINANCES ACQUIRED AND FINANCES APPLIED 25 25. STATEMENT OF UNEXPENDED/OVEREXPENDED CAPITAL FUNDS 26 26. FINAL REPORT ON ASSESSMENTS AND VALUATIONS FOR YEAR 27 27. SUMMARY TABLE OF COMPARATIVE MILL RATES 28 28. PAYMENT TO COUNCILLORS FOR MUNICIPAL PURPOSES 29 29. SUMMARY MUNICIPAL STATISTICS 29 30. MUNICIPAL TREASU RER'S CERTIFICATE 29 31. FINANCIAL/STATISTICAL INFORMATION 30 32. ALBERTA MUNICIPAL PARTNERSHIP IN LOCAL EMPLOYMENT 31 33. STATUTORY DECLARATION 32 MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY AUDITOR'S REPORT The Mayor or Reeve and Council of: ..Unicipal District of Knechill #48 We have examined the Consolidated Balance Sheet of . t hC MUn i C i p a 1. D 1 S L r 1 C L O f . .h .i.1.. . . as at December 31, 1988 and the related statements of Combined Operating Revenues and Expenditures, Combined Capital Financing Acquired and Applied, Taxes Levied and Grants-in-Lieu, Consolidated Statement of Surplus tDeficit) and Consolidated Statement of Equity in Fixed Assets and the schedules supporting these statements 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 con- sidered necessary in the circumstances. In our opinion, these financial statements present fairly the financial position of the municipality as at December 31, 1988 and the results of its operations and changes in capital financing for the year then ended in accordance with the disclosed basis of accounting described in Note 1 (page 7) applied on a basis consistent with that of the preceding year. Dated at . Th r c c H i I l s this r d Signed I~"` . Address , .Three Hills , Alberta day of February........... 19.89 Firm., Rhodes & Co., C.G.A. Telephone:..443.....- ...5595 Postal Code ....TOM 2A0 C SPECIAL REPORT QUALIFICATIONS. C ..............Ki1TCUAL,nT$TPICT ,Or•KNEEHILL NO. 48 MUNICIPALITY f`AAI0r%1 InATtr% DA1 Awlne C%LJV--r C C C I i _ %iI 1, I L E I As At December 31 st, 1988 PRECEDING 2 CURRENT CONSOLIDATED ASSETS YEAR YEAR 1987 1988 110 Cash on Hand............ 1 229 5,912 121 Cash in Chartered Banks 2 122 Cash in Near Banks and other Financial Institutions 3 100 TOTAL CASH ON HAND AND ON DEPOSIT 229 9-912 210 Taxes and Grants-In-Lieu Receivable 5 293,440 262, 585 2X0 Receivable from Other Governments C' 373,098 352,351 270 Trade Accounts Receivable 7 21,459 11,515 290 All Other Receivables 8 20,572 47,379 v 200 TOTAL ACCOUNTS RECEIVABLE (FR1-24) 708,569 673,830 10 300 TOTAL INVESTMENTS, LOANS AND ADVANCES (FR4.21) 1,720,566 2,174,925 477 Trust Accounts Administered (Total) 11 2,272 2,448 490 Other Assets (Specify Capital = $ 12 32,595 35,909 13 400 TOTAL OTHER ASSETS _ 34,867 38,357 570 Land Held for Resale (FR3.1 1) 3 , 841 3,841 590 Other Inventories (Tangible Assets) 15 1,888,692 1,868,560 1G 500 TOTAL INVENTORIES (TANGIBLE ASSETS) IFR322) 1, 892,_53 3 _ 1,872,401 17 610 ENGINEERING STRUCTURES FIXED ASSETS (FR6.53) 952,248 1,460,481 18 620 BUILDING FIXED ASSETS (FR7.53) 615,548 646,666 10 630 MACHINERY, EQUIPMENT FIXED ASSETS (FR8.53) 5,143,763 5 636 028 20 640 LAND FOR OWN GOVERNMENT USES (FR9.53) 191,144 191,144 21 650 VEHICLES FIXED ASSETS (FR10.53) 2,044,106 2,145,682 21 600 TOTAL FIXED ASSETS 8.946.809 10,080,001 2 "1 800 DEBT CHARGES RECOVERABLE 71 900 NET ACCUMULATED DEFICITS (FS6.99.6) - TOTAL CONSOLIDATED ASSETS _ ` r - - CONSOLIDATED LIABILITIES PRECEDING YEAR CURRENT YEAR 1987 1988 100 TOTAL SHORT-TERM LOANS AND OVERDRAFTS 90,153 76,352 2X0 Payable to Other Governments 27 _ 22 76-547 270 Trade Accounts Payable 28 120, 033 76,205 290 All Other Payables . . • • - - - 29 43,884 18,841 30 200 TOTAL ACCOUNTS PAYABLE (FR2.211 242,145 171,593 310 Debenture, Bond and Mortgage Debts (FRI1.53).. 31 322 Long-Term Capital Borrowing and Capitalized Leases (r-R12-53).. 32 323 Operations Long-Term Borrowing (FR13.51).. 3:1 300 TOTAL LONG-TERM DEBT OBLIGATIONS 14 47X Mete rRentalsand Other Deposit Liabilities (FRI5.9)... 35 477 Administered Trust Liabilities (Total) (FR14.r')... 3G 2,272 2,448 490 Other Liabilities (Specify Capital = $ (FR16.14)...17 68,278 38 400 TOTAL OTHER LIABILITIES 2,272 70,726 39 6XX TOTAL ALLOWANCES FOR OPERATING FUNCTIONS (FR17.53) 40 66X TOTAL CAPITAL ASSET VALUATION ALLOWANCES (FR16-53) 7XX TOTAL RESERVES FOR OPERATING FUNCTIONS (FR17.53) 1 120,000 160,000 42 76X TOTAL RESERVES FOR CAPITAL (FR18.53) 1,086,323 1,386,323 na 800 TOTAL EQUITY IN FIXED ASSETS (FS7.14) - 8,894,358 9,889,862 n.1 900 NET ACCUMULATED SURPLUS (FS6.99-12) 2 368 322 3,090 570 TOTAL CONSOLIDATED LIABILITIES • - , , , , • „ • „ • • _ . , • .1.IUNI•CIPAL .DIST1tI T„Qh. l(Nlr):1fIL~ , N0. , 4£3 . . MUNICIPALITY COMBINED OPERATING REVENUES AND EXPENDITURES F S 3 By Function for the Year Ended December 31, 1988 C C 990 Other ..n 3,996 FUNCTION DESCRIPTIONS OPERATING REVENUES (FRID-18) OPERATING EXPENDITURES IFRig_35)--.__, NET COST OF OPERATIONS IFH 1936) + NET GAIN FROM OPERATIONS IFR19.37) 1 I Council and Other Legislative 12 General Administration and Other 50,_01.3 _ A2_,.L4.0- 412.,127 - t - 21 Police Department and Services Used 23 Fire Fighting and Preventive Service r, _ 4[(,_830 _ 44,880 24 Disaster Service and Emergency Measures 7 25 Ambulance Services and First Aid A - 23, 879 -2-1,83-9- 26 By-Laws Enforcement and Other ~1 -25 000 59 652 _34,65 10 tt _ 31 Common Services and/or Equipment Pool 12 32 Roads, Streets, Walks, Lighting 1=+ 1 478, 951 -5, 1_4$,_E$ 3,AU-, 731 14 33 Airport Services 15 34 Public Transit Systems t6 37 Storm Sewers and Drainage 17 _ to 41 Water Supply and Distribution System 10 17 148 7 215 9,933 20 42 Sanitary Sewage Service and Treatment 21 7,406 1, 41$ 5,938 2-' 43 Garbage Collection & Disposal 2, 549 76,_588 74~ 0 9 ;•1 51 Family and Community Support Services 2 7 , 318 2 7 , 3 N L 52 Day Care 71 1 53 Other Public Health 1 , 56 Cemeteries and Crematoriums 19 725 15_,_.340 1 615- :10 61 Municipal Planning, Zoning & Development 31 62 Community and/or Agricultural Services......... sa 138 847 66 Subdivision Land and Developments............ 1 - 67 Public Housing Operations 1.1 - 69 Land/Housing/Bui(ding Rentals and Other - :1, - 31 71 Recreation Board and Other Services.......... 30 72 Recreation/Parks Facilities and Programs 30 2 ,_014 _ X31,_$64- 10.8_,85.0- 74 Culture: Community Hall, Library, Museum, etc... •to _ 75 Convention Centre .tt . 12 .13 91 Gas Production and Distribution .t4 92 Electrical Production and Distribution 45 93 Telephone System 46 47 40 4c) 97 Operating Contingencies Reserve - TOTAL FUNCTIONALIZED OPERATIONS 1-, 75Q, 971 _ 6, 6.37, 543 902_ _493 15, 921 GENERAL MUNICIPAL REVENUES: 1001200 Net Taxes for General Purposes.. (FS5.36) 510 Penalties and Costs on Taxes 540 Revenues from Franchises & Concession Contracts 4 2 16 , 443 65, 495 65_,_4.93 550 Returns on Investments-Interest/Dividends/etc. 590 Other Revenues from Own Sources............ 730 Federal Govt. & Agencies Unconditional Grants ,7 153 836 28.576 ' -153x83 576 740 Provincial Govt. & Agencies Unconditional Grants . 640, 914 640,914 750 Local Governments Unconditional Grants........ _ f 3 9 96 . - TOTAL GENERAL MUNICIPAL REVENUES - - 5 109 GO ~ _ - , 5_109, 26~ TOTAL MUNICIPAL OPERATING FUNCTIONS _ 6,360,231 _ 6, 637,543 T 4, 902 493 NET SURPLUS OR DEFICIT FOR YEAR ',`1 13fi~ F 96 County School Functions (;•t `~1~ GRAND TOTAL OPERATING FUNCTIONS SURPLUSI DEFICIT 6,860,231 6,637,543 222, 683 a MUNICIPAL DISTRCCT OF KNEEHILL NO. 48 MUNICIPALITY COMBINED CAPITAL FINANCING ACQUIRED AND APPLIED F S 4 By Function for the Year Ended December 31, 1988 C `irrr C FUNCTION DESCRIPTIONS I FUNDED CAPITAL ~`(F 7 0819Ej OVEREXPEND- ITURES AT '(FR2a24) s CAPITAL FUNDS APFR20 4411 • 4 UNEXPENDED FUNDS AT (FR204211 11 Council and Other Legislative 1 12 General Administration and Other 2 ] - 1 7 9 27,129 4 21 Police Department and Services Used > 23 Fire Fighting and Preventive Service 6 24 Disaster Service and Emergency Measures 7 25 Ambulance Services and First Aid n 26 By-Laws Enforcement and Other 0 9,642 9,642 10 11 31 Common Services and/or Equipment Pool ........12 32 Roads, Streets, Walks, Lighting ................13 1 982,407 1,9 2,407 14 33 Airport Services .............................1 s 34 Public Transit Systems .......................16 37 Storm Sewers and Drainage ....................1 7 IH 41 Water Supply and Distribution System 1 c1 I~ j r 1 199 _ 116 sn7 11n ..............................................20 42 Sanitary Sewage Service and Treatment . . . . . ..21 ..............................................22 43 Garbage Collection & Disposal .................23 ..............................................24 ..............................................2`. 51 Family and Community Support Services .........2r, 52 Day Care ..................................27 53 Other Public Health ..........................211 56 Cemeteries and Crematoriums .................2`1 30 61 Municipal Planning, Zoning & Development .......31 62 Community and/or Agricultural Services 3,, 26,203 26)203 66 Subdivision Land and Developments .............3.1 67 Public Housing Operations ....................3.1 69 Land/Housing/Building Rentals and Other ..........v, 3r, 37 71 Recreation Board and Other Services........... 38 72 Recreation/Parks Facilities and Programs 30 411-964 41~ 864 74 Culture: Community Hall, Library, Museum, etc.... 40 75 Convention Centre ..........................41 42 ..............................................43 91 Gas Production and Distribution ................44 92 Electrical Production and Distribution 45 93 Telephone System 46 47 ..............................................46 49 97 General Capital Reserves sn -1.28-6-J-23- '123 TOTAL MUNICIPAL CAPITAL FUNCTIONS 3.,_486, 918 193, 980 3,630,898 96 County School Functions .....................51 GRAND TOTAL CAPITAL FUNCTIONS 3, 486, 918 193, 980 3, 680,898 (1) Amount to be entered for deletion from equity as Overexpenditures in the 'Consolidated Statement of Equity' on page 7. (2) Amount to be entered for addition to equity as Unexpended Balances in the 'Consolidated Statement of Equity' on page 7. Includes prior year's Unexpended Funds. Includes prior year's Overexpenditure. MUNICIPAL DISTRICT OF KNEEHILL NO. 48 MUNICIPALITY TAXES LEVIED AND GRANTS-IN-LIEU For Preceding Year and Current Year Ended December 31, 1988 FS 5 ITEM DESCRIPTIONS PRECEDING YEAR z CURRENT YEAR AMOUNT AMOUNT BEVIES FOR REVENUE: idential Taxes f 111 R 37 192,920 220,323 es 112 Commercial Taxes 33 133,304 139.019 _ . 113 Industrial Taxes 30 1 ,111, 176 1,174,725 114 Farmland Taxes •10 L__3 ,2 13 409 258, 110 SUB-TOTAL FOR REAL PROPERTY TAXES 6~0~8~9 4. 799, 306 120 Special Assessments and Local Improvements (FS5.32) 2 16,978 16,978 130 Mobile Home License Fees Collected 3 8, 694 7, 944 170 Business Taxes .1 8,251 8,138 and Other Taxes Cable T V Pipe 190 Power 5 2 ,046,128 2,161,553 . . , , 230 Federal Grants-In-Lieu of Taxes e 832 1,114 240 Provincial Grants-In-Lieu of Taxes 7 59,018 61,206 250 Other Local Government Grants-In-Lieu 270 Other Grants-In-Lieu of Taxes r, 1001200 TOTAL TAXES AND GRANTS-IN-LIEU 0 r, Tan 71 n o 7 nAo qiq EXPENDED BY TRANSFERS: 74X Provincial Planning Fund Requisition 111 19 , 414 21,100 74X School Foundation Program Requisition(s) Total tz 554, 78Q 585,113- SUPPLEMENTARY SCHOOL REQUISITIONS: 777 75X Ttlr•ee• -Hills S.D. No...60. . 13 2,025,086 2, 114, 544 75X ............S.D. N0....... 14 . 75X ............S.D. No....... 15 . . 75X ............S.D. No 11> . 75X ............S.D. No....... 17 . 75X ............S.D. No....... 18 . 75X ............S.D. No....... t.) S.D. No....... 20 OTHER REQUISITIONS: No 45 H D 21 75X Tlar•ee• -Hills 75X Olds . . . H. D. No...26 . . . 22 6,96-4- 6- 179 75x Drumheller . H.D. No.... 3 . . 2:, 3 339 8.444 Home 75X N rsin . .24 g u Trochu Hospital 75X Auxiliar . 25 10,588 10,256 . y Hills Lodge Pq Oprn Seniors Foundation 26 55,418 54,270 . . . . . 75x 75X Seniors Foundation 27 75X Seniors Foundation 20 75X Seniors Foundation 29 7401750 SUB-TOTAL FOR REQUISITION TRANSFERS 3U 2,701, 820 2,815,818 BALANCE OF LEVIES FOR MUNICIPAL PURPOSES I 4,088,890 4,233,421 ALLOCATED AS SPECIAL MUNICIPAL LEVIES: 120 Special Assessments and Local Improvements (FR19.1, FR20-2) 31 16,978 16,978 1 XX/2XX Special Levies for Operations (FR19-1) 33 173,319 1 XX/2XX Levies for Capital Projects and Special Reserves (FR20.2) 34 35 1001200 SUB-TOTAL SPECIAL MUNICIPAL LEVIES , nn nn-, , r n-~o I 1001200 NET TAXES FOR GENERAL MUNICIPAL PURPOSES (1) (FS3.52) I 3,898,593 I 4,216,443 (1) The 'Net Taxes for General Municipal Purposes' must be the same as the amount on page 3. (2) See Note 4 DETAILED BREAKDOWN OF SPECIAL MUNICIPAL LEVIES F S 5 A SPECIAL ASSESSMENTS AND LOCAL IMPROVEMENTS (LINE 32) SPECIAL LEVIES FOR OPERATIONS (LINE 33) LEVIES FOR CAPITAL PROJECTS AND SPECIAL RESERVES (LINE 341 FUNCTION AMOUNT FUNCTION AMOUNT FUNCTION AMOUNT 41 9,572 42 7 406 16,978 5 It1UNIQ1PAL. R~S.~RzC'T .OI..KN.>~)rl'~ZL~ .NQ, . . MUNICIPALITY CONSOLIDATED STATEMENT OF SURPLUS (DEFICIT) F S 6 As at the Year Ended December 31, 1988 FUNCTION C RIPTIONS AIRPORT SERVICES PUBLIC TRANSIT SYSTEMS ITEM DESCRIPTIONS _ 33 34 DEFICIT SURPLUS DEFICIT SURPLUS - Preceding Year Balance ' i ' 7 - Adjustments to Prior Years u 2 e - Current Year Operations (from page 3) ' 0 -Transfers to and from Other Functions 10 4 10 -SUB-TOTAL " - Balance at Year End __T 1_2 FUNCTION DESCRIPTIONS STORM SEWERS AND WATER SUPPLY AND DRF.INAGE SYSTEMS DISTRIBUTION SYSTEMS ITEM DESCRIPTIONS 37 41 DEFICIT SURPLUS DEFICIT SURPLUS - Preceding Year Balance ' ' 1 78,417 ' - Adjustments to Prior Years 13 o -Current Year Operations (from page 3)........ 9 9,933 - Transfers to and from Other Functions 10 10 -SUB-TOTAL 11 - Balance at Year End r' 12 6 S 48 4 ' 1 FUNCTION DESCRIPTIONS SANITARY SEWAGE GARBAGE COLLECTION SERVICE AND TREATMENT AND DISPOSAL SYSTEMS ITEM DESCRIPTIONS 42 43 DEFICIT SURPLUS DEFICIT SURPLUS -Preceding Year Balance r 10,366 > - Adjustments to Prior Years i' 1 t -Current Year Operations (from page 3)........ 5, 98.6 74.039 " -Transfers to and from Other Functions 'u 10 74.039 - SUB-TOTAL r, 1 z ~ 12 - Balance at Year End 16.354 . _ FUNCTION DESCRIPTIONS SUBDIVISION LAND GAS PRODUCTION AND AND DEVELOPMENTS DISTRIBUTION SYSTEMS ITEM DESCRIPTIONS 66 91 DEFICIT SURPLUS DEFICIT SURPLUS - Preceding Year Balance i - Adjustments to Prior Years ` ° 2 a -Current Year Operations (from page 3)........ " 3 9 - Transfers to and from Other Functions 4 10 4 10 -SUB-TOTAL s 11 11 - Balance at Year End r, 12 FUNCTION DESCRIPTIONS ELECTRICAL PRODUCTION TELEPHONE SYSTEM AND DISTRIBUTION SYSTEMS (EDMONTON ONLY) ITEM DESCRIPTIONS 92 93 _ DEFICIT SURPLUS DEFICIT SURPLUS - Preceding Year Balance - Adjustments to Prior Years 2 ° 2 -Current Year Operations from page 3 3 9 3 s - Transfers to and from Other Functions 4 10 -0 10 -SUB-TOTAL 5 11 s 11 - Balance at Year End 112 112 FUNCTION DESCRIPTIONS COUNTY SCHOOL ITEM DESCRIPTIONS C96 DEFICIT SURPLUS DEFICIT SURPLUS - Preceding Year Balance ' ' ' ' - Adjustments to Prior Years ` n 13 -Current Year Operations (from page 3)........ 3 9 -Transfers to and from Other Functions 4 1u 4 10 -SUBTOTAL . b 11 5 11 - Balance at Year End ` b 12 FUNCTION DESCRIPTIONS ALL OTHER OPERATIONS TOTAL NET ACCUMULATED ~ DEFICIT/SURPLUS DEFICIT/SURPLUS (TO FS2) ~ ITEM DESCRIPTIONS 98 gg DEFICIT SURPLUS DEFICIT SURPLUS -Preceding Year Balance ' ' 2,936,373 3,090,570 - Adjustments to Prior Years 2 440 -Current Year Operations (from page 3) a 4 828 454 10 9 2fj~L 5 - Transfers to and from Other Functions , , . 1 74 039 , -SUB-TOTAL , ) 0 11 - BalanceatYearEnd " 12 3 142 700 Any adjustments to prior years entered on Lines 2 or 8 of any function must be fully explained in the notes to the financial statements on Page 7. MUNICIPAL - DIST.RI(fT .OF. ICNLLIIILL .NO.. 48 MUNICIPALITY F S 7 CONSOLIDATED STATEMENT OF EQUITY IN FIXED ASSETS TO DECEMBER 31,1988 ITEM DESCRIPTIONS E ADD BALANCE EQUITY EQUITY PRECEDING YEAR BALANCE OF EQUITY I II I Prior Year Unexpended/Overexpended(2) 56,292 8,894,358 C CHANGES DURING THE YEAR: 310 Debentures. Bonds and Mortgages (FRI 1.53) . . 320 Long-Term Debt and Capitalized Leases (FR12.53) 3 490 Other Assets and/or Liabilities .I 610 Engineering Structures Fixed Assets (FRG 53) . 620 Buildings Fixed Assets (FR7•53) 630 Machinery, Equipment, Fixed Assets.... (FR9.53) • • • 640 land for Own Government Use (Fn9.53) 650 Vehicle Fixed Assets (FR,o-53) . 66X Fixed Assets Valuation Allowances (or Depreciation), ; XXX Overexpenditures at Year End (FS4.53) ; XXX Unexpended Balance for Capital Proiects(FS4.53)...'= TOTAL CHANGES TO EQUITY THIS YEAR 515,218 1,510,722 800 CLOSING BALANCE OF EQUITY IN FIXED ASSETS (FS2.2.431 9,889,862 (2) Line 1, Col.1 -Prior year ur expended funds (PRIOR YR. F94-4.53) Line 1, Col. 2 - Prior year overexpenditures (PRIOR YR. FS4.2-53) (1) Any entry on Line 4, Column 1 or 2, must be fully explained in the notes to the financial statements on Page 7. C NOTES TO FINANCIAL STATEMENTS '(Include relevant notes for accounting policies, procedLres and principles; for any material adjustments or changes in financial position; and for any contingent liabilities or major new projects.) *NOTE'- ACCOUNTING POLICIES The municipality uses accounting principles which are in common use among municipalities in the Province of Alberta. Significant aspects of these accounting principles are: Accrual Basis: all funds are accounted for on a modified accrual basis Inventories: inventories of supplies are recorded at cost. Inventories of lanr for resale are recorded at the accumulated costs of raw land. Fixed Assets: are recorded at cost. Funds for the acquisition of fixed assets are generally derived from current revenue, government grants and the issuance of long-term debentures. Capital additions not financed by debentures or grants are recorded as current expenditures. The amount of grants and current expenditures used to acquire fixed assets are credited to equity in fixed assets immediately. The debenture interest and principal repayments are recorded as current expenditures when the amounts are paid. The corresponding debenture princ- ipal redemption is added to equity in fixed assets. Reserves: Operating: increases or decreases are recorded as current expenditures or current revenues. Capital: increases are recorded as current expenditures and decreases are recorded as capital funds acquired. Investments: Investments are recorded at cost. Note 2 Reserves for Capital During 1988 the Municipality charged current expenditures $300,000 for addi- tions to capital reserves. As well $1,086,323 of committed capital reserves were transferred to uncommitted capital reserves. Mote 3 Prior Period Adjustment The Municipality adjusted its prior years figures for Provincial Grants which were cancelled subsequent to the 1987 year and., totalling $440. The effect of this adjustment is a reduction to surplus of $440 in the current year (cont'd) ti NOTES TO FINANCIAL STATEMENTS Page 2 Note 4 Small School Levy The Municipality imposed a small school surcharge levy, on the two IIutterian Colonies in the Municipality, in the amount of $22,000. This levy had the effect of increasing both taxes ar;.d the supplementary school requisition by $22,000. Note 5 Contingencies* C ~r Contingent liabilities exis.t for various suits and claims which have arisen in the normal course of business. In the opinion of the administration of the Municipality, the outcome of these contingencies will not have a material effect on the Municipality's financial position. A Alb?ita MUNICIPAL AFFAIRS SUPPORTING SCHEDULES & MUNICIPAL TREASURER'S REPORT For the Fiscal Year Ended December 31, 1988 MUNICIPALITY ..MUNICIPAL.DISTRZ(;.T..QD.1CN1r1;11:[LL .NQ, .4$ . . MUNICIPAL DISTRICT. or,. XNEEIJILL. NO....48 MUNICIPALITY COMPARATIVE ACCOUNTS RECEIVABLE FOR OPERATIONS AND CAPITAL For Preceding Year and as December 31, 1988 F R 1 20( OPERATING RECEIVABLES 200 CAPITAL RECEIVABLES FUNCTIONS PRECEDING YEAR BALANCE CURRENT BALANCE PRECEDING YEAR BALANCE 4 CURRENT BALANCE XX Current Taxes and Grants-in-Lieu 2 30 222 :j07 XX Arrears Taxes and Grants-in-Lieu . IV U,218- 55 XX Taxes on Property Acquired for Taxes •t 32 Roads, Streets Walks, Lighting . 3 4,829 322,936 34 Public Transit Systems 5 37 Storm Sewers and Drainage o i 41 Water Supply and Distribution a 2,070 1,910 42 Sanitary Sewage Service and Treatment 11 10 56 Cemeteries and Crematoriums 11 100 62 Community and/or Agricultural Services 12 211537 11,697 66 Subdivision Land and Developments 1;1 67 Public Housing Operations 14 69 Land/Housing/Building Rentals and Other.......... 15 If, 17 72 Recreation/Parks Facilities & Programs 1(1 12 91 Gas Production & Distribution 19 92 Electrical Production & Distribution 2e 1193 Telephone System 21 96 County School Functions 22 98 All Other Functions Receivables 2,1 4S 060 74,690 31,633 GRAND TOTAL FUNCTIONS RECEIVABLES (1) 9 676-936 C (1) The sum of Operating and Capital balances for preceding and for current year must equal the "200 Total Accounts Receivable" amounts in the 'Consolidated Balance Sheet' on page 2. COMPARATIVE ACCOUNTS PAW.BLE FOR OPERATIONS AND CAPITAL For Preceding Year a nd as December 31, 1988 F R 2 200 OPERATING PAYABLES 200 CAPITAL PAYABLES FUNCTIONS PRECEDING YEAR BALANCE 2 CURRENT BALANCE 1PRECEDING YEAR BALANCE 4 CURRENT BALANCE 32 Roads, Streets, Walks, Lighting 101 325 51,138 5,957 - 34 Public Transit Systems 2 37 Storm Sewers and Drainage 3 4 41 Water Supply and Distribution 415 2,441 42 Sanitary Sewage Service and Treatment r, 56 Cemeteries and Crematoriums A 62 Community and/or Agricultural Services e 230 2 66 Subdivision Land and Developments 10 67 Public Housing Operations 11 69 Land/Housing/Building Rentals and Other.......... 12 ..............................................13 ..............................................14 72 Recreation/Parks Facilities & Programs 1 f, 72,000 22 onn 91 Gas Production & Distribution 16 92 Electrical Production & Distribution VI 93 Telephone System 1n 96 County School Functions 19 98 All Other Functions Payables 2n 62-6-33- GRANDTOTALFUNC TIONS PAYABLES (2) 236,188 154 7u5 5,957 16,808 (2) The sum of Operating and Capital balances for preceding and for current year must equal the "200 Total Accounts Payable" amounts in the 'Consolidated Balance Sheet' on page 2. MUNICIPAL DISTRICT OF KNEEHILL 140. 48 MUNICIPALITY COMPARATIVE INVENTORIES F R 3 For Preceding Year and as December 31, 1968 C 500 INVENTORIES FUNCTIONS REPORTED ' PRECEDING YEAR BALANCE ~ CURRENT BALANCE 31 Common Services and/or Equipment Pool......... 1 32 Roads, Streets, Walks, Lighting 2 1,863,773 1, 835, 972 34 Public Transit Systems J 37 Storm Sewers and Drainage .1 5 41 Water Supply and Distribution r, 2,057 7,842 42 Sanitary Sewage Service and Treatment 7 8 56 Cemeteries and Crematoriums 9 62 Community and/or Agricultural Services........... 1o 15,422 22 2 6 66 Subdivision Land and Developments..... (FS2.14) 11 3,841 3,841 67 Public Housing Operations 1 69 Land/Housing/Building Rentals and Other.......... 13 14 1~. 91 Gas Production & Distribution iG 92 Electrical Production & Distribution 17 93 Telephone System to 19 96 CountySchoolFunctions ^0 98 AIIOtherFunctions Inventories z+ 2440 2,5_Q 22 GRAND TOTAL FUNCTIONS INVENTORIES (1) 1 .892,533 1,872,401 (1) Must equal the preceding and current year amounts in "500 Total Inventories (Tangible Assets)" in the Consolidated Balance Sheet on page 2. COMPARATIVE INVESTMENTS FOR OPERATIONS AND CAPITAL F R 4 For Preceding Year and as December 31, 1988 300 OPERATING INVESTMENTS 300 CAPITAL INVESTMENTS FUNCTIONS REPORTED PRECEDING YEAR BALANCE l CURRENT BALANCE 1PRECEDING YEAR BALANCE 4 CURRENT BALANCE 32 Roads, Streets, Walks, Lighting 1 34 Public Transit Systems 2 37 Storm Sewers and Drainage 3 .1 41 Water Supply and Distribution 5 42 Sanitary Sewage Service and Treatment s f1 62 Community and/or Agricultural Services 9 66 Subdivision Land and Developments io 67 Public Housing Operations 11 69 Land/Housing/Building Rentals and Other.......... 12 13 14 91 Gas Production & Distribution 15 92 Electrical Production & Distribution 1 s 93. Telephone System 17 18 96 County School Functions 1 J 98 All Other Functions Investments • • • • • 20 L566 2y174, 925 GRAND TOTAL FUNCTIONS INVESTMENTS (2) 566 E,7 2,174,925 _ NIL NIL (2) The sum of Operating and Capital balances for the preceding year and the current year must equal the "300 Total Investments, Loans and Advances" on page 2. C INVESTMENTS BY TYPE HELD AT DECEMBER 31,1988 T R 5 FEDERAL 2 PROVINCIAL ' LOCAL 1 SECURITIES BANK CERTIFICATES GOVERNMENT GOVERNMENT GOVERNMENTS BONDS AND AND TERM AND AGENCIES AND AGENCIES AND AGENCIES DEBENTURES DEPOSITS OPERATING INVESTMENTS 120 24 CAPITAL INVESTMENTS GRAND TOTAL INVESTMENTS 120 24,805 2 150 000 MUNICIPAL, llUTUCT. QI':.KNU-1'ITU . 0.•..43................... . MJNICIPALITY 610 ENGINEERING ;iTRUCTURES FIXED ASSETS Continuity During the bear Ended December 31, 1988 T R 6 FUNCTION DESCRIPTIONS BEtiINNING OF YEAR B.-ILANCE 2 ADDITIONS DURING THE YEAR 3 REDUCTIONS OURING THE YEAR n CURRENT YEAR END BALANCE 11 Council and Other Legislative 1 12 General Administration and Other 2 3 4 21 Police Department and Services Used s 23 Fire Fighting and Preventive Service 6 24 Disaster Service and Emergency Measures 7 25 Ambulance Services and First Aid a 26 By-Laws Enforcement and Other s 821 _ 29,821 io ...............................................1 31 Common Services and/or Equipment Pool 12 32 Roads, Streets, Walks. Lighting .................13 24,359 15.331 39,690 ...............................................n 33 Airport Services 15 34 Public Transit Systems 16 37 Storm Sewers and Drainage 17 111 F 41 Water Supply and Distribution System to 377,249 469,354 846,603 ..........................................20 42 Sanitary Sewage Service and Treatment ..........^-1 465,609 465,609 22 43 Garbage Collection 3 Disposal .................23 .................1.1 51 Family and Community Support Services .........26 52 Day Care ..................................27 53 Other Public Health ..........................29 56 Cemeteries and Crematoriums ..................2+1 ..............................................30 61 Municipal Planning, Zoning & Development .......31 62 Community and/or Agricultural Services ..........32 66 Subdivision Land and Developments.... 6 ........33 67 Public Housing Operations ....................3n 69 Land/Housing/Building Rentals and Other ........3s ..............................................3t; 37 71 Recreation Board and Other Services 38 72 Recreation/Parks Facilities and Programs ........39 5-,210- 9 -,5-4-8_ 73,758 74 Culture: Community Hall, Library, Museum, etc.. ..40 75 Convention Centre. . 6 . . . . . . . . . . . . . . . . . . . . . . . 41 ..............................................n2 ..............................................n:1 91 Gas Production and Distribution .................1n 92 Electrical Production and Distribution 45 93 Telephone System ..........................46 n7 48 ..............................................n9 .50 TOTAL MUNICIPAL CAPITAL FUNCTIONS s1 952,248 508,233 1,460,481 52 96 County School Functions . GRAND TOTAL CAPITAL FUNCTIONS (1) 652,248 (2) 508,233 (2) (1) 1,460,431 C C C (1) The grand total amounts for "Beginning of Year Balance" and "CLrrent Year End Balance" must agree with appropriate balance sheet items on page 2. C2) The grand total amounts for "Additions.' and "Reductions" must agree with the appropriate change in equity items on page 7; and these amounts are to include any adjustments to prior years' balances or for other noted reasons. NOTE: List any assets of Other Local Governments assumed by and/or transferred to Other Local Governments. MUNICIPAL DISTRICT OF KNEEHILL NO. 48 MUNICIPALITY 6ZU tiU1LUINU h1AtU AJJtIJ Continuity During the Year Ended December 31, 1988 F f~ 7 FUNCTION DESCRIPTIONS BEGINNING OF YEAR BALANCE ADDITIONS DURING THE YEAR REDUCTIONS DURING THE YEAR 4 CURRENT YEAR END BALANCE 1 1 Council and Other Legislative 12 General Administration and Other ~8- 80.139 .....................................:s 1 21 Police Department and Services Used s 23 Fire Fighting and Preventive Service G 24 Disaster Service and Emergency Measures 7 25 Ambulance Services and First Aid 1, 26 By-Laws Enforcement and Other > 5,743 5,743 10 1 31 Common Services and/or Equipment Pool 1 ' 32 Roads, Streets, Walks, Lighting . 3 4 , 9 9, 9 95 14 33 Airport Services 5 34 Public Transit Systems 16 37 Storm Sewers and Drainage ....................17 8 41 Water Supply and Distribution System ...........10 20 42 Sanitary Sewage Service and Treatment . . . . . . . . . 171 654 654 :2 43 Garbage Collection & Disposal .................2.1 815 815 4 zs 51 Family and Community Support Services .........2G, 52 Day Care.. ................................%'7 53 Other Public Health e 56 Cemeteries and Crematoriums ..................2~i ..............................................311 61 Municipal Planning, Zoning & Development .......31 62 Community and/or Agricultural Services A., 3,678 1,823 5,501 66 Subdivision Land and Developments .............31 67 Public Housing Operations ....................34 69 Land/Housing/Building Rentals and Other ........35 3G ..............................................'17 38 . 71 Recreation Board and Other Services . .39 . 72 Recreation/Parks Facilities and Programs 43,550 43,550 . Museum etc Hall Library lture: Communit 74 C , , , y u Al 75 Convention Centre , . . . ..............................................112 4:1 91 Gas Production and Distribution ................44 92 Electrical Production and Distribution ............4c, 93 Telephone System ...........................16 47 ..............................................4(4 .............................................:4J .............................................150 1 TOTAL MUNICIPAL CAPITAL FUNCTIONS j1 615,548 31,118 646,666 5r 96 County School Functions . - 53 GRAND TOTAL CAPITAL FUNCTIONS (1) 615,548 (2) 31,118 1(2) l1) 646,666 C C (1) The grand total amounts for "Beginning of Year Balance" and "Current Year End Balance" must agree with appropriate balance sheet items on page 2. The grand total amounts for "Additions" and "Reductions" must agree with the appropriate change in equity items on page 7; and these amounts are to include any adjustments to prior years' balances or for other noted reasons. NOTE: List any assets of Other Local Governments assumed by and/or traisferred to Other Local Governments. MUNICIPAL DISTRICT OF KNELILILL NO. 48 MUNICIPALITY 630 MACHINERY, EQUIPMENT FIXED ASSETS Continuity During the Year Ended December 31, 1988 F R 8 G C C FUNCTION DESCRIPTIONS + BEGINNING OF YEAR BF.LANCE ADDITIONS DURING THE YEAR 3 REDUCTIONS DURING THE YEAR 4 CURRENT YEAR END BALANCE 11 Council and Other Legislative t 12 General Administration and Other 2 -4..93 1 _1.2 980 3 , 4 21 Police Department and Services Used 5 23 Fire Fighting and Preventive Service r 9,371 9,371 24 Disaster Service and Emergency Measures 7 25 Ambulance Services and First Aid n 26 By-Laws Enforcement and Other n 127,701 9,642 137,343 to ..............................................tt 31 Common Services and/or Equipment Pool ........12 32 Roads, Streets, Walks, Lighting .................13 4 X695 ~7 ~►8 $7 ~ M- 252,309- 5,131,249 ..........................................+4 33 Airport Services 15 34 Public Transit Systems +c 37 Storm Sewers and Drainage 17 .................................+n 41 Water Supply and Distribution System 1s 42 Sanitary Sewage Service and Treatment . . . 2t 22 43 Garbage Collection & Disposal .................23 2.1 51 Family and Community Support Services .........26 52 Day Care ..................................27 53 Other Public Health ..........................2n 56 Cemeteries and Crematoriums ..................2~, 61 Municipal Planning, Zoning & Development .......3+ 62 Community and/or Agricultural Services . . . . . . . . . . 32 109- 322 20, 980 130, 302 66 Subdivision Land and Developments 33 67 Public Housing Operations ....................34 69 Land/Housing/Building Rentals and Other ........35 ..............................................3G ..............................................37 71 Recreation Board and Other Services 3n 72 Recreation/Parks Facilities and Programs ........39 20 L2-3 .4o Museum etc Library 74 Culture: Community Hall , , . , 75 Convention Centre............ ..............41 ..............................................43 ~ 91 Gas Production and Distribution 44 92 Electrical Production and Distribution .15 93 Telephone System 4s ..............................................47 ..............................................4n ..............................................40 ..............................................so TOTAL MUNICIPAL CAPITAL FUNCTIONS st I 5,143,763 745,554 253,289 5,636,028 z 96 County School Functions IF s3 GRAND TOTAL CAPITAL FUNCTIONS (1) 143, 763 (2} 745, 5,554 (2} 253,289 (1) 5,636,028 (1) The grand total amounts for "Beginning of Year Balance" and "Current Year End Balance" must agree with appropriate balance sheet items on page 2. 12) The grand total amounts for "Additions" and "Reductions" must agree with the appropriate change in equity items on page 7; and these amounts are to include any adjustments to prior years' balances or fx other noted reasons. NOTE: List any assets of Other Local Governments assumed by and/or transferred to Other Local Governments. MUNICIPAL DISTRICT Or KNEEHILL NO. 48 MUNICIPALITY 640 LAND FOR GOVERNMENT USE Continuity During the Year Ended December 31, 1988 F R 9 FUNCTION DESCRIPTIONS 1 BE(;.INNING OF YEAR BALANCE 2 ADDITIONS DURING THE YEAR 3 REDUCTIONS DURING THE YEAR 4 CURRENT YEAR END BALANCE 11 Council and Other Legislative 12 General Administration and Other 119 119 a ..............................................4 21 Police Department and Services Used 5 23 Fire Fighting and Preventive Service 24 Disaster Service and Emergency Measures 7 25 Ambulance Services and First Aid 26 By-Laws Enforcement and Other 9 ...............................................0 31 Common Services and/or Equipment Pool . . . .12 32 Roads, Streets, Walks, Lighting 109,468 109,468 33 Airport Services 34 Public Transit Systems 6 37 Storm Sewers and Drainage 7 ............................n 41 Water Supply and Distribution System ...........ia 3,000 3,000 20 42 Sanitary Sewage Service and Treatment .........:'i 34,540 34,540 22 43 Garbage Collection & Disposal 23 ; 404 2,404 2.1 ~ ...............................................5 51 Family and Community Support Services ........:26 52 Day Care 27 53 Other Public Health ..........................2n 56 Cemeteries and Crematoriums ;n 61 Municipal Planning, Zoning 8 Development ......ti 62 Community and/or Agricultural Services SO 66 Subdivision Land and Developments 67 Public Housing Operations 34 69 Land/Housing/Building Rentals and Other ........:v. 71 Recreation Board and Other Services.......... 3r+ 72 Recreation/Parks Facilities and Programs 19 1,5.63___ 41,96-3 74 Culture: Community Hall, Library, Museum, etc...:10 75 Convention Centre ..............................................42 ..............................................43 91 Gas Production and Distribution ................44 92 Electrical Production and Distribution ............45 93 Telephone System 4e ..............................................47 ..............................................4n ..............................................'1D ..............................................50 TOTAL MUNICIPAL CAPITAL FUNCTIONS L I 191,144 191,144 52 96 County School Functions ~ - GRAND TOTAL CAPITAL FUNCTIONS J (1) 191,144 (2) (2) J (1) 191,144 (1) The grand total amounts for "Beginning of Year Balance" and "Current Year End Balance" must agree with appropriate balance sheet items on page 2. (2) The grand total amounts for "Additions" and "Reductions" must :agree with the appropriate change in equity items on page 7: and these amounts are to include any adjustments to prior years' balances or for other noted reasons. NOTE: List any assets of Other Local Governments assumed by and/or transferred to Other Local Governments. 1 7 MUNICIPAL DISTRICT OF KNEERILL NO. 48 MUNICIPALITY 650 VEHICLE FIXED ASSETS Continuity During the Year Ended December 31, 1988 F R 1 0 FUNCTION DESCRIPTIONS BEGIIJNING OF 'TEAR BALANCE ADDITIONS DURING THE YEAR + REDUCTIONS DURING THE YEAR 4 CURRENT YEAR END BALANCE 11 Council and Other Legislative 1 12 General Administration and Other 2 30, 193 ............................:.................3 1 21 Police Department and Services Used 5 23 Fire Fighting and Preventive Service + 3 9 6,29D_ 396, 2qQ 24 Disaster Service and Emergency Measures 25 Ambulance Services and First Aid 1+ 26 By-Laws Enforcement and Other ! 24,325 8,850 15,475 10 11 31 Common Services and/or Equipment Pool .12 32 Roads, Streets, Walks, Lighting .................13 1,444,808 166,125 1,1 33 Airport Services 34 Public Transit Systems . . . . . . . . . . . . . . . . .1+ 37 Storm Sewers and Drainage ....................17 In 41 Water Supply and Distribution System ...........1s ..............................................20 42 Sanitary Sewage Service and Treatment .........?1 22 43 Garbage Collection & Disposal .................?3 1 , 55Q_ 1 550 ?11 51 Family and Community Support Services 52 Day Care 27 53 Other Public Health ..........................2fi 56 Cemeteries and Crematoriums ..................:-!1 ..............................................:+(1 61 Municipal Planning, Zoning & Development .......:+1 62 Community and/or Agricultural Services 1«9 691 3~ 400 133,091 66 Subdivision Land and Developments 67 Public Housing Operations ....................:i•1 69 Land/Housing/Building Rentals and Other ........3'> .37 71 Recreation Board and Other Services 3r1 72 Recreation/Parks Facilities and Programs .........19 17,249 17,249 T4 Culture: Community Hall, Library, Museum, etc.. .,10 75 Convention Centre ..........................A1 ........................•......................42 43 91 Gas Production and Distribution n4 92 Electrical Production and Distribution 45 93 Telephone System ...........................1c ..............................................n7 ..............................................•1r+ 49 SO TOTAL MUNICIPAL CAPITAL FUNCTIONS 2,044,106 169,525 67,949 2,145, 682 96 County School Functions ~,3 GRAND TOTAL CAPITAL FUNCTIONS (1) 2,044,106 (2) 169,525 1 (2) 67,949 (1) 2,145, 682 (1) The grand total amounts for "Beginning of Year Balance" and "Cur-ent Year End Balance" must agree with appropriate balance sheet items on page 2. 2) The grand total amounts for "Additions" and "Reductions" must agree with the appropriate change in equity items on page 7: and these amounts are to include any adjustments to prior years' balances or for other noted reasons. NOTE: List any assets of Other Local Governments assumed by and/or t, ansferred to Other Local Governments. MUNICIPAL DISTINCT OF KNEEHILL NO.. 48 MUNICIPALITY The "Year End Liability Balance" in the Statement of Trust liabilities must be less than or equal to the amount shown for the "477 Trust Accounts Administered (Total)" asset item in the Consolidated Balance sheet, page 2. Counties and the Town of Devon are to insert lines for any appropriate school amounts. All opening and year end balance must agree with ap?ropriate items in the "Consolidated Balance Sheet", Schedule FS2. 477 STATEMENT OF TRUST LIABILITIES For the Year Ended December 31, 1988 FR14 1 OPENING BALANCE TRUST LIABILITY ADDITIONS J TRUST CLAIMS REDUCTIONS q YEAR END LIABILITY BALANCE Tax Sate Surplus Trust Liability ' 2 272 176 NIL 2,448 2 . etual Care Liability Per Cemeter p y 3 . Others . 4 . e TOTAL TRUST ACCOUNT LIABILITIES 2, 272 176 NIL =,448 47X METER RENTALS AND OTHER DEPOSIT LIABILITIES For the Year Ended December 31, 1988 FR15 1 OPENING BALANCE NEW DEPOSITS J DEPOSITS REFUNDED d YEAR END LIABILITY BALANCE osits for Road Maintenance ' 32 De p osits Meter De t W p a er 41 3 Meter Deposits G as 91 Meter Deposits 92 Electricit y Others 7 73 - [TOTAL METER AND OTHER DEPOSIT LIABILITIES J I NII NIL NIL - NIL T 490 PREPAID LOCAL IMPROVEMENTS AND OTHER LIABILITIES For the Year Ended December 31, 1988 FR 1 6 ' OPENING BALANCE T PREPNEW A DS & OTHERS J REDUCTIONS THIS YEAR 4 LEABILITYD BALANCE 32 Roads, Curbs, Walks . ' 37 Storm Sewers and Drainage 2 41 Water Distribution Improvements Prepaid.......... 3 42 Sanitary Sewage Improvements Prepaid 4 4X (Specify) 5 C, 7 Other Prepayments, Deferred Revenues, etc. n Def erred. F,CSS.,Grant . . . 9 NIL 68,278 ..............................................'o 11 12 . Excess Collections on Requisitions 13 Iq TOTAL PREPAYMENTS AND OTHER LIABILITIES 1 - 1 IdIL 68,278 IL F 8,278 MUNICIPAL. D.ISTRI.CT. 0F..KNEJ:11ILL.N0_48 MUNICIPALITY OPERATING FUNCTIONS COMPARATIVE ALLOWANCESIR'ESERVES BALANCES F R 1 7 For Preceding Year and as at December 31, 1988 6XX OPERATING ALLOWANCES 7XX OPERATING RESERVES FUNCTION DESCRIPTIONS --I , PRECEDING YEAR BALANCE CURRENT BALANCE i PRECEDING YEAR BALANCE ' CURRENT BALANCE 1 1 Council and Other Legislative ' 12 General Administration and Other ' 21 Police Department and Services Used ............5 23 Fire Fighting and Preventive Service G 24 Disaster Service and Emergency Measures 25 Ambulance Services and First Aid t' 26 By-Laws Enforcement and Other 31 Common Services and/or Equipment Pool ' 32 Roads, Streets, Walks, Lighting 33 Airport Services .............................15 34 Public Transit Systems .......................'r, 37 Storm Sewers and Drainage ' 7 .............................................Ili 41 Water Supply and Distribution System 42 Sanitary Sewage Service and Treatment 43 Garbage Collection & Disposal :'4 51 Family and Community Support Services ' 52 Day Care ..................................:'I 53 Other Public Health 56 Cemeteries and Crematoriums " 61 Municipal Planning, Zoning & Development 62 Community and/or Agricultural Services go, noo 160 1`1100 66 Subdivision Land and Developments .............33 67 Public Housing Operations ....................:..1 69 Land/Housing/Building Rentals and Other V- 36 .37 F71 Recreation Board and Other Services...........3„ 2 Recreation/Parks Facilities and Programs NIL NIL 74 Culture: Community Hall, Library, Museum, etc....•'() 75 Convention Centre n' .............................................n:1 n:, 91 Gas Production and Distribution 92 Electrical Production and Distribution ............n`, 93 Telephone System •,r, .............................................^1 n„ ns 97 Operating Contingencies Reserve TOTAL MUNICIPAL OPERATING FUNCTIONS NIL 120,000 160,000 96 County School Functions ~ GRAND TOTAL OPERATING FUNCTIONS (1) NIL 120,000 160,000 (1) To agree with total operating allowances and operating reserves on the Consolidated Balance Sheet, page 2. MUNIC.TPAL..I?IST.PICT..Or . KNEMJILL . NO....4. 8 MUNICIPALITY CAPITAL FUNCTIONS COMPARATIVE ALLOWANCESIRESERVES BALANCES F R 1 8 For Preceding Year and as at December 31, 1988 6X4 CAPITAL ALLOWANCES 7XX CAPITAL RESERVES FUNCTION DESCRIPTIONS I PRECECING YEAR BALANCE CURRENT BALANCE L PRECEDING YEAR BALANCE CURRENT BALANCE il and Other Legislative F Administration and Other 2General . 21 Police Department and Services Used 23 Fire Fighting and Preventive Service .i 24 Disaster Service and Emergency Measures i 25 Ambulance Services and First Aid r, 26 By-Laws Enforcement and Other 1, ..............................................o + 31 Common Services and/or Equipment Pool 32 Roads, Streets, Walks. Lighting 1,086,323 - 33 Airport Services . . 34 Public Transit Systems „i 37 Storm Sewers and Drainage . i 1r1 41 Water Supply and Distribution System vi .............................................2c, 42 Sanitary Sewage Service and Treatment 43 Garbage Collection & Disposal " 51 Family and Community Support Services .........l+ 52 Day Care 53 Other Public Health 56 Cemeteries and Crematoriums " 61 Municipal Planning, Zoning & Development 62 Community and/or Agricultural Services .1:' 66 Subdivision Land and Developments ..............I., 67 Public Housing Operations 69 Land/Housing/Building Rentals and Other .............................................:.r 71 Recreation Board and Other Services +H 72 Recreation/Parks Facilities and Programs s: 74 Culture: Community Hall, Library, Museum, etc.... io .I 75 Convention Centre 91 Gas Production and Distribution 92 Electrical Production and Distribution 93 Telephone System '+l' ..............................................+v 97 General Capital Reserves ..n - 1,386,323 TOTAL MUNICIPAL CAPITAL FUNCTIONS NIL 1,0862323 1 386 323 96 County School Functions GRAND TOTAL CAPITAL FUNCTIONS (1) NIL 1,086,323 1,386,323 (1) To agree with total capital allowances and capital reserves on the Consolidated Balance Sheet, page 2. C-I MUNICIPAL DISTRICT OF KNEEHILL NO. 48 MUNICIPALITY OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT F R 1 9 For the Year Ended December 31, 1988 C FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS 11 : 1? 23 24 5 REVENUES BY TYPE: T_ 7 ~ 100/200 Special Municipal Levies 1 300 Sales to Other Governments.......... 2 12,645 400 Sales of Goods and Services 3 6,160 520 Licenses & Permits 4 1,693 530 Fines Issued s 550 Return on Investments held for Function r, 560 Rental Revenues 7 590 Other Revenues from Own Sources.... a 845 830 Federal Conditional Grants s 840 Provincial Conditional Grants.......... 1o 6,670 850 Local Government Conditional Grants... 11 910 Drawn from Operating Allowances...... 12 920 Drawn from Operating Reserves 13 930 Contributed from Operating Functions... 1.1 2)000 940 Contributed from Capital Sources 15 960 Gross Recoveries fm Operating FunctionslG 990 Other 17 10 TOTAL FUNCTION OPERATING REVENUES (To FS3-COL. 1) 30 01.3 BUDGETED OPERATING REVENUES 74, 300 NIL NIL NIL NIL EXPENDITURES BY OBJECT: f 100 Salaries, Wages and Benefits 65.972 281.352 200 Contracted and General Services....... 20 42,429 91, 709 44 880 300 Purchases from Other Governments •r1 795 500 Materials, Goods, Supplies and Utilities 22 22 $45 7X0 Grants to Government 2,1 761 Contributed to Other Operating Functions 24 762 Contributed to Capital Programs........ zr, 26,929 763 Added to Function Operating Allowances 26 _ 764 Added to Function Operating Reserves 21 765 Contributed to Own Municipal Agencies . 28 770 Grants to Individuals and Organizations 20 5,330 23,879 810 Bank Charges & Short-Term Interest.... 30 12,475 820 Long-Term Debt Charges .............31 830 Debenture Debt Charges 32 960 Gross Recoveries to Operating Functions 33 990 Other Transactions, Discounts, Adjustments 1s 'I TOTAL FUNCTION OPERATING EXPENDITURES i (To FS3-COL. 2) 1 BUDGETED OPERATING EXPENDITURES F 96,500 434,325 53,563 NIL 23, 379 36 OPERATING COST NET FUNCTION (To FS3•COL. 3! 108,401 412,127 44, 830 23,879 NET FUNCTION OPERATING GAIN 37 (To FS3-COL. 4) BUDGETED OPERATING GAIN BUDGETED OPERATING COST 1200 434, 325 53, 563 NIL 23, 379 Notes: 1. One column to be completed for each operating function (except 'County School') reported on audited statement page 3, Combined Operating Revenues and Expenditures. 2. The following item values must agree with page 3: (a) Total Function Operating Revenues, (b) Total Function Operating Expenditures, (c) Net Function Operating Cost or (d) Net Function Operating Gain. MUNICIPAL DISTRICT OF KNEEHILL NO. 48 MUNICIPALITY OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT F R 1 9 For the Year Ended December 31, 1988 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS - T REVENUES BY TYPE: l 100/200 Special Municipal Levies ~ 9 , 5 7 2 7,406 300 Sales to Other Governments 2 400 Sales of Goods and Services 3 37,825 7,489 2,549 520 Licenses & Permits 4 530 Fines Issued 5 550 Return on Investments held for Function c j 560 Rental Revenues 7 188,733 590 Other Revenues from Own Sources a 915 87 830 Federal Conditional Grants 9 840 Provincial Conditional Grants.......... 1o 25, 000 1 245 098 850 Local Government Conditional Grants... 1 i 910 Drawn from Operating Allowances...... 12 920 Drawn from Operating Reserves 13 930 Contributed from Operating Functions... 14 940 Contributed from Capital Sources 15 6,380 960 Gross Recoveries fm Operating Functiongrl 990 Other 17 -TOTAL FUNCTION OPERATING REVENUES 1a (To FS3-COL. 1) 25,000 1,478,951 17,148 7,406 2,549 BUDGETED OPERATING REVENUES J 25, 000 799, 100 17, 400 7,000 2,200 EXPENDITURES BY OBJECT: Wages and Benefits 100 Salaries i 41, 893 L 1,740,306 , 1,308 , . 20 200 Contracted and General Services 1 663 ' 1,22-3,969 70,735 300 Purchases from Other Governments 21 500 Materials, Goods, Supplies and Utilities 22 1,400,354 6,454 6,415 218 4,545 7X0 Grants to Government 23 _1 761 Contributed to Other Operating Functions 2,1 800 1 , 200 762 Contributed to Capital Programs........ z5 9,642 779 212 763 Added to Function Operating Allowances 2c, 764 Added to Function Operating Reserves 27 i 765 Contributed to Own Municipal Agencies . 21.1 770 Grants to Individuals and Organizations 29 4,841 810 Bank Charges & Short-Term Interest.... 30 820 Long-Term Debt Charges .............31 830 Debenture Debt Charges 32 960 Gross Recoveries to Operating Functions 33 990 Other Transactions, Discounts, Adjustments r., TOTAL FUNCTION OPERATING EXPENDITURES l (To FS3-COL. 2) 59,652 5,148,682 7,215 1,418 76,588 BUDGETED OPERATING EXPENDITURES 55, 760 4,550,935 4, 200 3,300 71,500 36 NET FUNCTION OPERATING COST (To FS3•COL 3) 34,652 3,669,731 74,039 NET FUNCTION OPERATING GAIN 37 (To FS3-COL. 4) 9,933 5,988 BUDGETED OPERATING GAIN I 13,20 o 3,700 BUDGETED OPERATING COST 1 3Q, 760 3, 751, 835 =69,300 C Notes: 1. One column to be completed for each operating function (except 'County School') reported on audited statement page 3, Combined Operating Revenues and Expenditures. 2. The following item values must agree with page 3: (a) Total Function Operating Revenues, (b) Total Function Operating Expenditures, (c) Net Function Operating Cost or (d) Net Function Operating Gain. 22.2 MUNICIPAL DISTRICT O1 KNEEHILL NO. 48 MUNICIPALITY OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT F R 1 9 For the Year Ended December 31, 1988 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS 51 56 (72 REVENUES BY TYPE: 100/200 Special Municipal Levies 300 Sales to Other Governments......... . 400 Sales of Goods and Services 3 725 56,096 3,014 520 Licenses 8 Permits 4 530 Fines Issued 6 550 Return on Investments held for Function 6 560 Rental Revenues 7 1 4 91 590 Other Revenues from Own Sources.... 6 830 Federal Conditional Grants 9 840 Provincial Conditional Grants.......... 1o 318 27 81,260 20,000 850 Local Government Conditional Grants... i i , 910 Drawn from Operating Allowances...... 12 920 Drawn from Operating Reserves 13 930 Contributed from Operating Functions... 14 940 Contributed from Capital Sources 15 960 Gross Recoveries fm Operating Functionic' 990 Other 17 1a (To FS3COL. 1) BUDGETED OPERATING REVENUES 11Ij, i 500 134, 34,400 33, 144 NIL P NDITURES BY OBJECT. ........:.....::.::r..:::.:: n~ . •.:~i.:';c:4::i i;::Q::, :.`:'i:::::i::o, - i:::.: t::. n'....: v~•. n.. 100 Salaries, Wages and Benefits.......... 19 570 9-1 94, 574 124 200 Contracted and General Services....... ^o . ,18L 3 14 4&L 4Q8 7 2 4 7 1-6- 300 Purchases from Other Governments 21 - 1 1 1 500 Materials, Goods, Supplies and Utilities 22 169 R() 67 291 9,689 7X0 Grants to Government '13 , 761 Contributed to Other Operating Functions 24 762 Contributed to Capital Programs........ ?s , 20-1 763 Added to Function Operating Allowances 26 764 Added to Function Operating Reserves 27 40 IlO -100,000 765 Contributed to Own Municipal Agencies . 211 770 Grants to Individuals and Organizations 2,,1 14 622 16,6nn 810 Bank Charges 8 Short-Term Interest.... 3o , 820 Long-Term Debt Charges .............31 830 Debenture Debt Charges 32 960 Gross Recoveries to Operating Functions 33 990 Other Transactions, Discounts, Adjustments TOTAL FUNCTION OPERATING EXPENDITURES 5 (To FS3COL. 2) 27,318 I 15,340 , 250,166 , 131,864 300, 000 BUDGETED OPERATING EXPENDITURES 40,000 i 12, 800 251, 000 129,500 NIL 36 NET FUNCTION OPERATING COST (To FS3-COL. 3) NIL 14, 615 111,319 108,850 300,000 37 NET FUNCTION OPERATING GAIN (To FS3-COL. 4) BUDGETED OPERATING GAIN BUDGETED OPERATING COST 40,000 12, 300 116,600 96,356 NIL C TOTAL FUNCTION OPERATING REVENUES 27,318 725 133,847 23,014 Notes: 1. One column to be completed for each operating function (except 'County School') reported on audited statement page 3, Combined Operating Revenues and Expenditures. 2. The following item values must agree with page 3: (a) Total Function Operating Revenues, (b) Total Function Operating Expenditures, (c) Net Function Operating Cost or (d) Net Function Operating Gain. 99 7 MUNICIPAL DISTRICT OF ICNEEHILL NO. 48 MUNICIPALITY OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES OBJECT F R 1 9 A For the Year Ended December 31, 1988 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS GRAND TOTAL 99 REVENUES BY TYPE: 100/200 Special Municipal Levies 1 16,978 300 Sales to Other Governments........... 2 12,645 400 Sales of Goods and Services 3 113,858 520 Licenses & Permits 4 1 , 693 530 Fines Issued ........................5 550 Return on Investments held for Function . G 560 Rental Revenues 7 190,224 590 Other Revenues from Own Sources n 1, 84 7 830 Federal Conditional Grants 9 840 Provincial Conditional Grants.......... ?o 1,405,346 850 Local Government Conditional Grants 11 910 Drawn from Operating Allowance::...... 12 920 Drawn from Operating Reserves 13 930 Contributed from Operating Functions (1)1.•1 2,000 940 Contributed from Capital Sources (2)....1." 6,380 960 Gross Recoveries fm Operating Finc....16 990 Other 1.7 TOTAL FUNCTION OPERATING REVENUES 1u 1,750,971 BUDGETED OPERATING REVENUES 1,093,044 EXPENDITURES BY S OBJECT: 100 Salaries, Wages and Benefits 19 2,249,099 200 Contracted and General Services 20 1,525,339 300 Purchases from Other Governments .....21 795 500 Materials, Goods, Supplies and Utilities ...22 1,519,067 7X0 Grants to Government 23 80, 739 761 Contributed to Other Operating Func. (1) ?4 2,000 762 Contributed to Capital Programs (3)..... 841,986 763 Added to Function Operating Allowances .26 764 Added to Function Operating Reserves ...27 340,000 765 Contributed to Own Municipal Agencies ..20 770 Grants to Individuals and Organizations ...20 65,338 810 Bank Charges & Short-Term Interest.... ao 12,479 820 Long-Term Debt Charges ..............31 830 Debenture Debt Charges ..............32 960 Gross Recoveries to Operating Functions .33 14 , 990 Other Transactions, Discounts, Adjustments 705 35 TOTAL FUNCTION OPERATING EXPENDITURES 6,637,543 BUDGETED OPERATING EXPENDITURES S, 727,262 NET FUNCTION OPERATING COST 4 902, 493 NET FUNCTION OPERATING GAIN BUDGETED OPERATING GAIN BUDGETED OPERATING COST 15 921 16 0 4,651,118 Notes: The following items must agree: 1. FR19A-99-14 must agree with FR19A-99.24. 2. FR19A-99-15 must agree with F820A-99-34. 3. FR19A-99.25 must agree with FR20A-99-15. 23 MUNICIPAL DISTRICT.` OF KNELHILL NO. 48 MUNICIPALITY CAPITAL FUNCTIONS FINANCES ACQUIRED AND FINANCES APPLIED F R 2 0 By Type and Object for the Year Ended December 31, 1988 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS i APITAL FINANCES ACQUIRED: i f XXX Preceding Year Unexpended FundsBal'ce. 1001200 Special Municipal Levies l 310 Debentures, Bonds and Mortgages Issued 322 Long-Term Borrowed 3 New Capital Leases,' 550 Return on Investments held for Function . 570 Insurance Proceeds 6 590 Other Revenues from Own Sources..... ' 6X0 Sale of Fixed Assets { 200 I 116,872 830 Federal Capital Grants 840 Provincial Capital Grants +1j 355,214 850 Local Government Capital Grants i I 86X From Own Municipality Boards or Agencies ' 910 Drawn from Function Capital Allowances. i 920 Drawn from Function Capital Reserves i4 1,086,323 930 Contributed from Operating Functions... ,r, 26,929 1 _ 9,642 779,212 940 Contributed from Other Capital Functions ir; 970 Developers' Agreements and Levies : , 990 Other ire OTAL OF FUNDED CAPITAL AVAILABLE IT_oFS4-COI. t) BUDGETED FUNDED CAPITAL 1 27, 129 L 4, 725 5 2 9 642 8,000 1,982, 407 768 745 355,2141 OVEREXPENDITURES TO BE PROVIDED BY: 1001200 Future Property Levies............ n 3XX Borrowing Approved but not Received i 915 Future Contributions from Operations . 152- 116 990 Other (Specify) . [TOTAL OVEREXPENDITURES AT YEAR END - 1 (To Fs4-coL 21 I III 152 116 GRAND TOTAL CAPITAL FINANCING 1 27,129 ~ h 9, 642 1,982,407 1 507, 330 BUDGETED TOTAL CAPITAL FINANCING 4, 725 $ 000 768,745 1 CAPITAL FINANCES APPLIED: XXX Prior Year's Overexpenditures Balance ] 9 7 6 490 Other Assets Acquired 610 Engineering Structures Additions....... 20 15.330 469,354 620 Buildings Fixed Assets Additions 29 29,2951 630 Machines, Equipment Additions........ 30 27, 129 9 6AZ 687,8041 640 Land acquired for Government Use 31 650 Vehicle Additions 32 15 0279 7X0 Grants to Government 3:3 761 Contributed to Operating Functions . . . . . :1.1 6 'Igo 762 Contributed to Other Capital Functions 3!, 1 1,086,12-1 763 Additions to Function Capital Allowances. :w 764 Additions to Function Capital Reserves 11 *1 765 Contributed to Own Municipality Agencies 3n 770 Grants to Individuals and Organizations ..:m 990 Other Transactions and Adjustments nn TOTAL CAPITAL FUNDS APPLIED (ToFS4-cOL.31~ 27,129 9,642 1,982,407 507,330 BUDGETED CAPITAL APPLICATIONS 4, 725 -0- 8,000 768,745 -0- UNEXPENDED CAPITAL BALANCE AT YEAR END TLo FS4-COL.. 4) 1AND TOTAL CAPITAL FINANCING BUDGETED TOTAL CAPITAL FINANCING 27,129 4, 725 0- 9,642 8, 000 1,982,407 768, 745 507,330 -0- Notes: 1. One column to be completed for each function reported on audited statement page 4, Combined Capital Financing Acquired and Applied, (except amounts for 'School Capital'). 2. The following item values must agree with page 4: (a) Total of Funded Capital Acquired, (b) Total Overexpenditures at Year End, (c) Total Capital Funds Expended, (d) Unexpended Capital Balance at Year End. MUNICIPAL DISTRICT OF KN1;EHILL NO. 48 MUNICIPALITY CAPITAL FUNCTIONS FINANCES ACQUIRED AND FINANCES APPLIED F R 2 0 By Type and Object for the Year Ended December 31, 1988 FUNCTION DESCRIPTIONS i ITEM DESCRIPTIONS 62 43 1 C 79~ - CAPITAL FINANCES ACQUIRED: . XXX Preceding Year Unexpended FundsBal'ce. 100/200 Special Municipal Levies 310 Debentures, Bonds and Mortgages Issued -1 322 Long-Term Borrowed & New Capital Leases-' 550 Return on Investments held for Function . 570 Insurance Proceeds 590 Other Revenues from Own Sources..... I 6X0 Sate of Fixed Assets 830 Federal Capital Grants 840 Provincial Capital Grants if) 850 Local Government Capital Grants 1 86X From Own Municipality Boards or Agencies' ' 910 Drawn from Function Capital Allowances. 1:3 920 Drawn from Function Capital Reserves 1.1 930 Contributed from Operating Functions... ir. 26,203 940 Contributed from Other Capital Functions 1,086.323 970 Developers' Agreements and Levies 990 Other 111 OTAL OF FUNDED CAPITAL AVAILABLE (To FS4-COL. 1) ----2-6-2-0 1 [BUDGETED FUNDED CAPITAL I 13, 000 OVEREXPENDITURES TO BE PROVIDED BY: 100/200 Future Property Levies........... ' 3XX Borrowing Approved but not Received 21 915 Future Contributions from Operations 990 Other (Specify) 2:1 24 TOTAL OVEREXPENDITURES AT YEAR END 41, $6 ITn FS4•COL. 21 25 GRAND TOTAL CAPITAL FINANCING I 26,203 41, $6 1,086,323 BUDGETED TOTAL CAPITAL FINANCING 13,000 CAPITAL FINANCES APPLIED: XXX Prior Year's Overexpenditures Balance ..:'li 490 0 Other Assets Acquired ^i 610 Engineering Structures Additions.......:?' 23,548 620 Buildings Fixed Assets Additions 2n 1,323 , 630 Machines, Equipment Additions........ 31! 20,980 640 Land acquired for Government Use 11 650 Vehicle Additions .1- 3,400 7X0 Grants to Government 33 761 Contributed to Operating Functions 34 762 Contributed to Other Capital Functions 31, 763 Additions to Function Capital Allowances. 1fi 764 Additions to Function Capital Reserves 3; 1 086 323 765 Contributed to Own Municipality Agencies 1+1 770 Grants to Individuals and Organizations 39 990 Other Transactions and Adjustments 40 TOTAL CAPITAL FUNDS APPLIED 71 F' 26,203 41,864 1,086,323 (To FS4-COL. 3) BUDGETED CAPITAL APPLICATIONS _____0- 13,000 _ -Q- 1z UNEXPENDED CAPITAL BALANCE AT YEAR END (To FS4COL. 4) 43 3RANDTOTAL CAPITAL FINANCING 26, 203 41, 864 1, 086, 323 BUDGETED TOTAL CAPITAL FINANCING -0- 13,000 1 -0- f 1 Notes: 1. One column to be completed for each function reported on audited statement page 4, Combined Capital Financing Acquired and Applied, (except amounts for 'School Capital'). 2. The following item values must agree with page 4: (a) Total of Funded Capital Acquired, (b) Total Overexpenditures at Year End, (c) Total Capital Funds Expended, (d) Unexpended Capital Balance at Year End. nA 7 MUNICIPAL DISTRICT-OF 10EEHILL NO. 48 MUNICIPALITY CAPITAL FUNCTIONS FINANCES ACQUIRED AND FINANCES APPLIED F R 2 0 A By Type and Object for the Year Ended December 31, 1988 ICW C C C FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS GRAND TOTAL 99 CAPITAL FINANCES ACQUIRED: XX. XXX Preceding Y car Un expended Funds Bal'c e. 1 1001200 Special Municipal Levies 2 310 Debentures, Bonds and Mortgact 1s Issued 3 322 Long-Term Borrowed & New Capital Leases4 550 Return on Investments held for Ft nction . s 570 Insurance Proceeds 6 590 Other Revenues from Own Sources..... 7 6X0 Sale of Fixed Assets o 117 , 072 830 Federal Capital Grants 9 840 Provincial Capital Grants 10 355 , 214 850 Local Government Capital Grants 1 i 86X From Own Municipality Boards or Agenciest 2 910 Drawn from Function Capital Allowances. 13 920 Drawn from Function Capital Reserves ..14 1,086,323 930 Contributed from Operating Func. (2) ....15 841,986 940 Contributed from Other Capital Func. (1). 16 1,086,323 970 Developers' Agreements and Levies 17 990 Other to TOTAL OF FUNDED CAPITAL AVAILABLE 3 3,486,918 BUDGETED FUNDED CAPITAL PENDITURES TO BE PROVIDED BY: V REX E O 794,470 100/200 Future Property Levies........... 20 3XX Borrowing Approved but not Received 21 915 Future Contributions from Operations 22 193,980 990 Other (Specify) ........73 TOTAL OVEREXPENDITURES AT YEAR END 24 193,980 25 GRAND TOTAL CAPITAL FINANCING BUDGETED TOTAL CAPITAL FINANCING 3,680,898 794,470 CAPITAL FINANCES APPLIED: XXX Prior Year's Overexpenditures Ba ance 26 56,292 490 Other Assets Acquired 27 610 Engineering Structures Additions....... 20 508,232 620 Buildings Fixed Assets Additions 20 31,118 630 Machines, Equipment Additions........ 30 745,555 640 Land Acquired for Government Use.... 31 650 Vehicle Additions 32 160,675 7X0 Grants to Government 33 761 Contributed to Operating Functions (3) 34 6,380 762 Contributed to Other Capital Functions (1) 35 1,086,323 763 Additions to Function Capital Allowances. 36 764 Additions to Function Capital Reserves 37 1,086,323 765 Contributed to Own Municipality Agancies 38 770 Grants to Individuals and Organizations 39 990 Other Transactions and Adjustments 40 TOTAL CAPITAL FUNDS APPLIED 41 3, 680,898 BUDGETED CAPITAL APPLICATIONS 42 UNEXPENDED CAPITAL BALANCE AT YEAR END 794,470 GRAND TOTAL CAPITAL FINANCING 43 3,680,898 BUDGETED TOTAL CAPITAL FINANCING 794,470 Notes: The following items must agree: 1. FR20A-99-16 must agree with r-R20A-99.35. 2. FR20A-99.15 must agree with:-R1 9A-99-25. 3. FR20A-99-34 must agree with FR19A-99-15. O MUNICIPAL DISTRICT OF KNEEHILL NO. 48 MUNICIPALITY STATEMENT OF UNEXPENDEDIOVEREXPENDED CAPITAL FUNDS AS AT DECEMBER 31,1988 IFR20B PROJECT 1 CURRENT YEAR 2 PRIOR YEAR'S OVEREXPEND• 3 COSTS TO BE FINANCED FINANCING tt UNEXPENDED 12 13 OVEREXPENDED PARTICULARS COSTS ITURES (TOTAL 1 8 2) a PRIOR YEAR'S UNEXPENDED FUNDS 5 DLONG TERM 8 BORROWING 16 GRANTS 7 DRAWN FROM CAPITAL RESERVES CONTRIBUTED FROM OPERATING FUNC. B GREEMENTS AND LEVIES r SALE OF ASSETS AND OTHER BALANCE AT YEAR END CODE BALANCE AT YEAR END 4 Kneehill Cr ek 335 13,697 14,032 14,032 Keiver's La e 23,548 18,316 41,864 41.864 TOTAL 492,902 56,292 549,194 355,214 193,980 0 NOTE: CODE NO.: Column number for type of financing making up unexpended or overexpended balance. , , , _ m.U. , NICIPAL, DISTRICT, OF, K UML, NO,., 0 , , , , , , . MUNICIPALITY 1] FINAL REPORT ON ASSESSMENTS AND VALUATIONS FOR 1988 F R 2 1 LAND ASSESSMENT BUILDINGS AND IMPROVEMENTS MACHINERY, EQUIPMENT ITEM DESCRIPTIONS EXEMPT FROM SUBJECT TO EXEMPT FROM SUBJECT TO AND ENGINEERING TOTAL ASSESSMENT SCHOOL FOUNDATION SCHOOL FOUNDATION SCHOOL FOUNDATION SCHOOL FOUNDATION STRUCTURES SUBJECT 2 3 s TO S.F.P. TAXABLE PROPERTY ASSESSMENTS Year Last General Assessment became effective for taxation purposes: Land 19 85 Improvements 19 85 MUNICIPAL DISTRICT OF KNEEHILL NO. 48 MUNICIPALITY SUMMARY TABLE OF COMPARATIVE MILL RATES For The Year Ended December 31, 1988 IM9 PRECEDING YEAR 1987 CURRENT YEAR 1988 2 5 6 SINGLEFAMILY RESIDENTIAL h1ULTl•FAMILY RESIDENTIAL(2) NONRESIDENTIAL ELECTRIC POWER AND PIPE LINE SINGLE FAMILY RESIDENTIAL MULTIFAMILY RESIDENTIAL(2) NONRESIDENTIAL ELECTRIC POWER AND PIPE LINE 1 1197 17 MUNICIPAL MILLS 77.1 Operating Special .............r 0.750 0.750 i 0.750 0.750 0.737 0.737 0.737 0.737 Capital Special Levies z _0_ -0- -0- -0- -0- - 0- -0- -0- Other Municipal Services 14.520 14.520 14.520 14.520 15.000 15.000 15.000 15.000 TOTAL MUNICIPAL MILLS 15.270 15.270 _15_.270 15.270 15.737 15.737 15.737 15.737 EDUCATION MILLS 3 fi tt s S a z s r } School Fcw dalion Program....... 4. 7 2 792 5.026 5.026 School Boards Representative (1) . s 8.200 8.200 8.200 8.138 8.294 8.294 8.294 8.873 TOTALEDUCATIONMILLS _ 8,200 8.200 12.992 12.930 8.294 8.294 13.320 13.899 THERREQUISITIONMILLS Fa U. 815 0.815 0,815 0.842 0.737 0.737 0.737 0.846 r. TOTAL REPRESENTATIVE MILL RATES 24.285 24.285 29.017 29.042 24,768 24.768 29.794 30.482 (1) Public School Board .c 8.200 8.200 8.200 8.200 8.294 8.294 8.294 8.294 Separate School Board r -0- (2) Rural Municipalities may use this column for farmland mill rates if they differ from single family residential. MUNIC.IPAL..DISTIZ CT. O1. KMLHILL N0.. . .48. . MUNICIPALITY PAYMENT TO COUNCILLORS AND COUNTY SCHOOL AUTHORITY REPRESENTATIVES For The Year Ended December 31, 1988 F R 2 3 DIVISION OR WARD F APPLICABLE) I ( NAME ' SALARIES OR FEES MILEAUE AND SUBSISTENCE TOTAL embers of Council and County School Authority Representatives 1 Code Finlay 11,125 2,494 13,619 2 Hoff Otto 9,255 1,821 11,076 3 Boake Robert L. 10,905 1,733 12,638 4 Marz Richard A. 1-0,400 762 11,16 2 5 Mueller Harold 9,585 1,213 10,798 6 Hastie Bruce 11,290 1,610 1-2,900 7 Hogg, Lawrence 13,270 1,783 15,053 TOTAL 2 LESS SCHOOL PURPOSES (1) 75,83 I -Q- 11,416 -Q- 87,246 -0- TOTAL FOR MUNICIPAL PURPOSES 75,83C 11,416 87,246 (1) Counties Only F R 2 4 SUMMARY MUNICIPAL STATISTICS AT DECEMBER 31, 1988 1 PERSONNEL: FULL TIME 1. Appointed Office Staff 7 2. Public Works Staff a 33 3. Other People on Payroll . 1 6 7 "RSONNEL: I PART TIME 1 1. Appointed Office Staff 4 Water Mains Length 6.591 km. 2. Public Works Staff r, -0- 2 3. Other People on Payroll r 2 Number of Fire Hydrants 13 F OTAL STAFF ON PAYROLL 48 Sanitary Sewer Mains Length 7.599 Population I Storm Sewer Mains Length 4 996 -0- km. Total Area of Municipality 331, 9~7 ha. Number of Parcels 5 - Taxable Properties 7,009 Length of all open roads maintained e I 2 791.56km. e - Exempt Properties J ,11 I , - Total Parcels 7,270 Surety Bond No . . . . . . . . SY. . . 0.12.1 . . . . . . . . . . . . . . . . . . . . . . . a Summer Villages: Number of Residences -0- T.. 1--i T.......... A------- Fire, Theft and Liability Insurance T..7_ 1 T- . . . . . . . . . . . . . . . . . . . . . . . ...'ta."... uy........ .........................'6." MUNICIPAL TREASURER'S REPORT The information contained in the supporting schedules and reports is as shown by the books and records of MURiCipal . District. .of..Kneehill . #.48 or is from my own observations and valuations, or is from other appointed or elected officials of this municipality. To the best of my knowledge the schedules and reports present fairly the information requested, and agree with the audited statements where specifically required. Dated . -9j... Municipal Treasurer / r; nn MOTE: This form to be completed and returned directly to: The Local Authorities Board 6th Floor, Pacific Plaza 10909 Jasper Avenue EDMONTON, Alberta T5J 31_9 FINANCIALISTATISTICAL INFORMATION FOR THE YEAR ENDED DECEMBER 31, 1988 MUNICIPALITY NAME: FORM FS2, PAGE 2 COLUMN 2, LINE 26 COLUMN 2, LINE 42 FORM FS3, PAGE3 COLUMN 1, LINE 61 COLUMN 3, LINE 63 COLUMN 4, LINE 63 FORM FS5, PAGE 5 COLUMN 2, LINE 10 FORM FR11, PAGE 15 COLUMN 3, LINE 51 COLUMN 4, LINE 51 MUNICIPAL DISTRICT OF KNLEHILL NO. 48 TOTAL SHORT-TERM LOANS & OVERDRAFTS TOTAL RESERVES FOR CAPITAL TOTAL GENERAL MUNICIPAL REVENUES NET DEFICIT FOR YEAR NET SURPLUS FOR YEAR TOTAL TAXES & GRANTS-IN-LIEU REDUCTIONS IN DEBENTURES, BOND & MORTGAGE ISSUES DEBENTURES, BOND & MORTGAGE ISSUES OLUMN 3, LINE 52 REDUCTIONS IN DEBENTURES, BONDS & MORTGAGE ISSUES - COUNTY SCHOOL COLUMN 4, LINE 52 DEBENTURES, BONDS & MORTGAGE ISSUES - COUNTY SCHOOL FORM FR12, PAGE 17 COLUMN 3, LINE 51 COLUMN 4, LINE 51 FORM FR13, PAGE 18 COLUMN 3, LINE 51 COLUMN 4, LINE 51 FORM FR19A, PAGE 23 LINE 1 LINE2 LINE 3 LINE4 LINE5 NE6 `CINE7 LINE8 LINE 17 LINE25 LINE30 LINE 31 LINE32 FORM FR21, PAGE 27 COLUMN 1, LINE 22 COLUMN 3, LINE 22 COLUMN 2, LINE 22 COLUMN 4, LINE 22 COLUMN 5, LINE 22 COLUMN 6, LINE 22 FORM FR22, PAGE 28 7LUMN 1/2, LINE 9 OLUMN 5, LINE 9 FORM FR24, PAGE 29 COLUMN 1 COLUMN 1, LINE9 REDUCTIONS IN LONG-TERM CAPITAL BORROWING & CAPITALIZED LEASES LONG-TERM CAPITAL BORROWING & CAPITALIZED LEASES REDUCTIONS IN LONG-TERM BORROWING FOR OPERATIONS LONG-TERM BORROWING FOR OPERATIONS SPECIAL MUNICIPAL LEVIES SALES TO OTHER GOVERNMENTS SALES OF GOODS & SERVICES PROFESSIONAL & OTHER LICENSES & PERMITS MUNICIPAL BY-LAW FINES ISSUED RETURN ON INVESTMENTS RENTALREVENUES OTHER REVENUES FROM OWN SOURCES OTHER CONTRIBUTION TO CAPITAL PROGRAMS BANK CHARGES & SHORT-TERM INTEREST LONG-TERM DEBT CHARGES DEBENTURE DEBT CHARGES LAND ASSESSMENT EXEMPT FROM S.F.P. BUILDINGS & IMPROVEMENTS EXEMPT FROM S.F.P. TOTAL ASSESSMENTS EXEMPT FROM S.F.P. LAND ASSESSMENT SUBJECT TO S.F.P. BUILDINGS & IMPROVEMENTS SUBJECTTO S.F.P. MACHINERY, EQUIPMENT, ENGINEERING STRUCTURES SUBJECT TO S.F.P. TOTAL ASSESSMENTS SUBJ ECT TO S.F.P. GRAND TOTAL ASSESSMENTS TOTAL MILL RATE - RESIDENTIAL TOTAL MILL RATE - NON-RESIDENTIAL POPULATION TOTAL AREA OF MUNICIPALITY (HECTARES) $ 76,352 $ 1,386,323 $ 5,109,260 $ NIL $ 222,688 $ 7,049,239 $ NIL $ NIL $ NTT. $ N11 $ NIL $ NIL $ NIL $ NIL $ 16,978 $ 12,645 $ 113,858 $ 1,693 $ 190,224 $ 1,847 $ 841 986 $ , 12 475 $ NTT. $ NIL $ 124,627,550 $ 9,113,040 $ 133,740,590 $ 6,609,620 $ 8 634 160 $ , , 108,240,690 $ 121 484,67n $ 257.225.260 24.768 4,996 '1'3 1 , 957 zn 4 MUNICIPAL DISTRICT OF KNEEHILL NO. 48 MUNICIPALITY ALBERTA MUNICIPAL PARTNERSHIP IN LOCAL EMPLOYMENT PROGRAM (AMPLE) For the Year End.:d December 31, 1988 To assess the success of the AMPLE grant program, Alberta Municipal Affairs is requesting that you complete this questionnaire as part of the Financial Statement. This will provide the Province with the in- formation needed to assess the impact of this program during each fiscal year. Your co-operation will be gratefully appreciated. 1. We used our 1987 AMPLE grants as follows: 1. Operating - Expenditures $ 128,496 Reserves $ 2. Capital Expenditures $ - Reserves $ 3. Debt Retirement $ TOTAL AMPLE GRANT $ 124;496 2. Our Capital Expenditures of the AMPLE grant were broken down as follows: KILOMETRES ESTIMATE OF ADDITION (A) PROJECT (WHERE MAN YEARS OF REPLACEMENT (R) DESCRIPTION AMOUNT APPLICABLE) EMPLOYMENT BOTH (B) C STATUTORY DECLARATION MUNICIPAL DISTRICT of K14EEI-IILL NO. 48 Alberta, Canada Municipality C In the matter of the Alberta Partnership Transfer program (APT), I, JOHN C. JEFFERY, MUNICIPAL ADMINISTRATOR of the Municipal i stri t- of Knc,ehi l l Nn_ 48 in the Province of Alberta do solemnly declare as follows: During 1988 the Municipal District of Kneehill #48 Municipality YES NO A) Was responsible for its own policing service by virtue of: err Operating its own police force. Contracting with the Province of Alberta for police services. Contracting with another municipality for police services. - Contracting with the Royal Canadian Mounted Police for police services. - AND/OR B) Operated an approved conventional public transit system. AND/OR C) Operated a transportation system for senior citizens and/or handicapped in- dividuals or provided other specialized transportation systems for these in- dividuals. And I make this solemn declaration conscientiously believing it to be true and knowing that it is of the same force and effects as if made under oath. Declared before me at the Municipal )i s i ct of Kneehil 1 #48 in the Province of Alberta, this 31st day of December A.D. 19 83 . Commissioner for Oaths yeas er 32