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MUNICIPAL AFFAIRS
FINANCIAL STATEMENT
For the Fiscal Year Ended December 31, 1989
MUNICIPALITY Municipal District of Kneehill #48
ADDRESS ~.32 Main Street Box 400
Three Hills, Alberta
POSTAL CODE.... ! ~A~.. TELEPHONE. 443-5541 FAX 443-5115
NAME OF:
MAYOR/REEVE:........ QttQ .UAff
TREASURER: JohnC. Jeffery
MAFP 118 (89/10)
SUGGESTIONS TO THE AUDITOR AND THE SECRETARY-TREASURER
NO PRINTED HEADING TO BE ALTERED IN ANY WAY
TO THE AUDITOR
Four blank Financial Statement forms have been mailed to the Secretary-Treasurer and when the audit is
completed, the ORIGINAL should be mailed to the Deputy Minister of the Department in the envelope provided;
one copy retained by yourself; and two handed to the Secretary-Treasurer. If any additional blank forms are
required they may be obtained from the Department at a cost of $1 per copy.
Before commencing the audit, your attention is directed to the Duties of the Auditor, as set out in Sections
to 77, of the Municipal Government Act, a study of which is essential.
In accordance with the custom of previous years, a list of suggestions is appended, and we trust you will find
them useful during the course of the audit.
1. Ensure that the audit file contains all legislation pertinent to municipalities, complete with all amendments to
date, as listed in "A Guide to the Municipal Auditor in Alberta."
2.
Obtain a signed engagement letter from the Secretary-Treasurer.
3.
Have the Secretary-Treasurer prepare certifications regarding inventories, liabilities, etc.
4.
For comparison purposes obtain a copy of the approved budget, and amendments thereto, and obtain
explanations of material variances between actual expenditures and budget.
5.
Obtain the by-law register and analyse for pertinent audit information.
6.
Obtain a copy of the most recent Municipal Corporate Review report and review for pertinent audit in-
formation.
7.
Prepare analyses and verify authenticity of entries for all reserve accounts, surplus accounts, investment in
fixed assets accounts.
8.
Ensure that required trust accounts are properly set up, administered and applied only for their specifically
designated purposes.
9.
Review recording of fixed assets to ensure that accounting treatment is consistent with Council's policy
10.
decisions.
Complete normal Auditor's verification procedures for assets, liabilities, revenues, expenditures, finance
acquired and finances applied.
11.
Ensure that all debenture funds have been applied as authorized by the applicable Local Authorities Board
Order(s), and that any unexpended debenture funds are segregated and held pursuant to Sections 393
and 394 of the Municipal Government Act, RSA 1980.
12.
Ensure that cross-referencing within financial statements and schedules has been verified.
13.
Ensure that any materially important information relating to the financial statements (e.g. changes in ac-
counting procedures, contingent liabilities, major new undertakings, etc.) are included to the financial
statements.
14.
Have the financial statements approved by the Secretary-Treasurer.
15.
Report any control problems revealed in your review of the accounting system to the Secretary-Treasurer
and Council.
NOTE CAREFULLY
See that each document that passes through your hands bears the word "Audited" and your initials.
Mail personally, the requisite number of tax and utility verification notices.
See that Bank Pass Book Balances are verified by a certificate from the Bank.
GENERAL
Your particular attention is drawn to Sections 70, 71, 72 and 73 of the Municipal Government Act and a cc.,,
of your report should be attached to this Statement. The Auditor is responsible for mailing a copy of this
Statement and his report to the Deputy Minister on or before the 28th day of February and the Secretary-
Treasurer must cause a copy of this Statement and Report, or the Report and a synopsis of the Statement, to be
published on or before March 31 as provided for by Section 67 of the Municipal Government Act.
TO THE SECRETARY-TREASURER
Please advise your Auditor that the blank Financial Statements are in your hands, and draw his attention to the
suggestions above, as soon as you receive them.
Your books and accounts should be closed off at December 31 st. They should be totalled and balanced and ready
for the Auditor not later than January 31 st, and earlier if possible.
May we also remind you that it is not a part of the Auditor's duty to make entries, or compute totals in your books,
his sole duty being to check and verify the position already arrived at by yourself-making any corrections he may
deem necessary.
Please note that you are now required to make a report and we would draw your attention to the Certificate you are
required to sign.
All Government Trust Tax collections in bank, and on hand, at December 31 st, should be forwarded immediately
after the close of the year, and the prescribed form, showing the distribution, should also be attached to your cheque.
All cash on hand at the date of the audit should be deposited in the proper bank account, before the audit is finaA-
completed, so that the statement will exhibit the least possible amount of cash on hand. -4600,
It is not necessary to print the contents of this page on the Financial Statements, but the Report of the
Auditor must be incorporated in the statements supplied to the electors, in accordance with Section 67 of the
Municipal Government Act.
Your co-operation is requested in carrying out the above suggestions.
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
SUPPORTING SCHEDULES AND MUNICIPAL TREASURER'S REPORT:
1.
COMPARATIVE ACCOUNTS RECEIVABLE FOR 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.
20
OPERATING FUNCTIONS COMPARATIVE ALLOWANCES AND RESERVES
CAPITAL FUNCTIONS COMPARATIVE ALLOWANCES AND RESERVES
20
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 TREASURER'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:
t9unicipal..Dist.ric:t, ,of, KneehiJ_l..#4.8
We have examined the Consolidated Balance Sheet of. the, Municipal. District of Kneehill #48
as at December 31, 1989 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 (Deficit) 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,
1989 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 . Three Hills, AB this . 23.1 d day of . Februar.y 19.90....
Signed ......1~ . Firm. Rhodes & Co. , Certified General, Accoun
x 30 Three.Hills, Alberta Telephone: .(4Q3).443-SS95
Address
Postal Code pj. ?A0... _ .
SPECIAL REPORT
QUALIFICATIONS.
look
14110
M.D. Kneehill #48
MUNICIPALITY
CON50LIUA 1 tU tfALANL;t ,1'Itt 1
F
S
2
As At December 31 st, 1989
1 PRECEDING
2 CURRENT
CONSOLIDATED ASSETS
YEAR
YEAR
1988
1989
i
110 Cash on Hand
2
121 Cash in Chartered Banks
r
122 Cash in Near Banks and other Financial Institutions 3
4
100 TOTAL CASH ON HAND AND ON DEPOSIT
5,912.
32,547.
210 Taxes and Grants-In-Lieu Receivable 5
585-
262
,833,
226
2X0 Receivable from Other Governments s
,
351 -
-452
.
409,571,
270 Trade Accounts Receivable
.
290 All Other Receivables 5
47#379-
62
,796,
s
.
200 TOTAL ACCOUNTS RECEIVABLE (FR1.24)
673
,830,
717
,590,
10
1
1
300 TOTAL INVESTMENTS, LOANS AND ADVANCES (FR4 21)
2.174.925.
2,578,698.
477 Trust Accounts Administered (Total) 11
21448.
2,448.
490 Other Assets (Specify Capital = $ ) 12
35,909,
35,780.
13
400 TOTAL OTHER ASSETS
38.357
38,228.
570 Land Held for Resale (FR3-11) 14
3
,841,
3 841.
590 Other Inventories (Tangible Assets) 1 5
1
1,868,560-
1,918,508,
16
500 TOTAL INVENTORIES (TANGIBLE ASSETS) (FR3-22)
1,872,401.
1,9221349-,
17
610 ENGINEERING STRUCTURES FIXED ASSETS (FR6.53)
1,460,481.
1,470,574.
18
620 BUILDING FIXED ASSETS (FR7-53)
646,666.
702,754.
1s
630 MACHINERY, EQUIPMENT FIXED ASSETS (FR8.53)
5,636,028.
5,862,452.
20
640 LAND FOR OWN GOVERNMENT USES (FR9-53)
191,144.
191,144.
z1
650 VEHICLES FIXED ASSETS (FR10-53)
2,145,682.
2,219,767.
22
600 TOTAL FIXED ASSETS
10,080,001.
10,446,691.
23
800 DEBT CHARGES RECOVERABLE
24
900 NET ACCUMULATED DEFICITS (FS6.99-6)
TOTAL CONSOLIDATED ASSETS 25
14,845,426.
15,736,103.
PRECEDING
CURRENT
CONSOLIDATED LIABILITIES
YEAR
YEAR
1988
1989
26
100 TOTAL SHORT-TERM LOANS AND OVERDRAFTS
76,352.
21,952.
2X0 Payable to Other Governments 27
76,547.
86,632._
270 Trade Accounts Payable 28
76,205.
177 717.
29
290 All Other Payables
18,841.
6,800.
_
30
200 TOTAL ACCOUNTS PAYABLE (FR2-21)
171, 593.
293,101.
310 Debenture, Bond and Mortgage Debts (FR11-53).. 31
322 Long-Term Capital Borrowing and Capitalized Leases (FR12.53), . 32
323 Operations Long-Term Borrowing (FR13-51).. 33
34
300 TOTAL LONG-TERM DEBT OBLIGATIONS
47X Meter Rentals and Other Deposit Liabilities (FRI5.9).. , 35
477 Administered Trust Liabilities (Total) (FR14-6)... 36
2,448.
2,448.
490 Other Liabilities (Specify Capital = $ (FR16.14).. 37
68,278.
168,473.
38
400 TOTAL OTHER LIABILITIES
70,726.
170 921.
39
6XX TOTAL ALLOWANCES FOR OPERATING FUNCTIONS (FR17.53)
40
66X TOTAL CAPITAL ASSET VALUATION ALLOWANCES (FR18-53)
41
7XX TOTAL RESERVES FOR OPERATING FUNCTIONS (FR17-53)
160,000.
200,000.
42
76X TOTAL RESERVES FOR CAPITAL (FR18-53)
1,386,323.
1,698,240.
43
800 TOTAL EQUITY IN FIXED ASSETS (FS7.14)
9,889,862.
10,292,124.
44
900 NET ACCUMULATED SURPLUS (FS69912)
3,090,570.
3,081,717.
45
TATAI r nuQni In ATg:n 1 IAR11 ITICC
C
C
C
M.D. IWEEHILL #48
MUNICIPALITY
COMBINED OPERATING REVENUES AND EXPENDITURES
By Function for the Year Ended December 31, 1989
FS3
FUNCTION DESCRIPTIONS
OPERATING
REVENUES
(FR19-16)
2 OPERATING
EXPENDITURES
(FR19.35)
3 NET COST OF
OPERATIONS
(FR19-36)
4 NET GAIN FROM
OPERATIONS
(FR19-37)
11 Council and Other Legislative
12 General Administration and Other 2
13
061
604
130-
96
551
3
,
1
1
4
21 Police Department and Services Used 5
23 Fire Fighting and Preventive Service 6
250.
]
24 Disaster Service and Emergency Measures 7
25 Ambulance Services and First Aid 3
26 By-Laws Enforcement and Other 9
25,000,
107,661.
82,661-
10
11
31 Common Services and/or Equipment Pool 1
1
678
1 678 -
32 Roads, Streets, Walks, Lighting 13
14
,.9
,
33 Airport Services 15
34 Public Transit Systems 16
37 Storm Sewers and Drainage 17
18
41 Water Supply and Distribution System 1
20
42 Sanitary Sewage Service and Treatment 21
7,406.
1,847.
5,559.
22
43 Garbage Collection & Disposal 23
2.4
3,886.
92,454.
88,568.
wwr~
25
51 Family and Community Support Services 26
108,187.
108 187.
52 Day Care 27
53 Other Public Health 28
56 Cemeteries and Crematoriums 29
525.
10,058.
9,533.
30
61 Municipal Planning, Zoning & Development 31
62 Community and/or Agricultural Services 32
110 304.
309 131.
198,827.
66 Subdivision Land and Developments............ 33
67 Public Housing Operations 34
69 Land/Housing/Building Rentals and Other 35
36
37
71 Recreation Board and Other Services.......... 36
72 Recreation/Parks Facilities and Programs 39
23,300.
130,695,
,395.
107
74 Culture: Community Hall, Library, Museum, etc... 40
1
75 Convention Centre 41
42
43
91 Gas Production and Distribution 44
92 Electrical Production and Distribution 45
93 Telephone System 46
47
48
49
97 Operating Contingencies Reserve 50
51
TOTAL FUNCTIONALIZED OPERATIONS
1,312,650.
6,764,863. 1
1 5,469,858.
17,645.
GENERAL MUNICIPAL REVENUES
C
100/200 Net Taxes for General Purposes.. (FS5-36)
52
510 Penalties and Costs on Taxes
53
540 Revenues from Franchises & Concession Contract
s54
550 Returns on Investments-Interest/Dividends/etc...
55
590 Other Revenues from Own Sources............
.6
730 Federal Govt. & Agencies Unconditional Grants
5/
740 Provincial Govt. & Agencies Unconditional Grants .
56
750 Local Governments Unconditional Grants........
59
990 Other
60
61
IIJIAL litrvtrlHL MUNI4r1YAL ntVtrvVtJ 5,453,501. 5,453,501.
ti 2
TOTAL MUNICIPAL OPERATING FUNCTIONS 6,766,151. F6,764,863. 5,469 , 858. 5,471,146. 6J &
NET SURPLUS OR DEFICIT FOR YEAR :''s:.};.}::<}:::};,::a:; z}}::>.:;;:}::>}:•:;:::: }}r;:;:}:;
»1,288.
96 County School Functions 64I
l
GRAND TOTAL OPERATING FUNCTIONS SURPLUSI
DEFICIT 6,766,151. 6,764,863.
3
M.D. HI~iILL #48
MUNICIPALITY
COMBINED CAPITAL FINANCING ACQUIRED AND APPLIED F S 4
By Function for the Year Ended December 31, 1989
C
FUNCTION DESCRIPTIONS
I
FUNDED
CAPITAL
F AVAILABLE '
(FR20.19)
OVEREXPEND-
ITURES AT
YEAR END
(FR20.24)
3 CAPITAL
FUNDS I
APPLIED ' •
(FR20-41)
T UNEXPENDED
FUNDS AT
YEAR END
(FR20-42)
11 Council and Other Legislative
12 General Administration and Other ' .
75,693.
500.
76,193.
4
21 Police Department and Services Used '
23 Fire Fighting and Preventive Service
24 Disaster Service and Emergency Measures 7
25 Ambulance Services and First Aid 8
26 By-Laws Enforcement and Other 9
0
1
31 Common Services and/or Equipment Pool 12
358
32 Roads, Streets, Walks, Lighting 13
1 on-7 '7) 1
721
1
007
..............................................ill
,
,
33 Airport Services 15
34 Public Transit Systems 16
37 Storm Sewers and Drainage ....................17
18
41 Water Supply and Distribution System 19
108 853.
62,180.
171 033.
20
42 Sanitary Sewage Service and Treatment 21
22
43 Garbage Collection & Disposal .................23
10QQ_Q .
750.
9,250.
24
..............................................25
51 Family and Community Support Services 26
52 Day Care ..................................:'7
53 Other Public Health. ~1'1
56 Cemeteries and Crematoriums ...................9
30
61 Municipal Planning, Zoning & Development 1
62 Community and/or Agricultural Services 3:1
136 1284
136 284
66 Subdivision Land and Developments .............33
67 Public Housing Operations ....................34
69 Land/Housing/Building Rentals and Other ........35
38
:37
71 Recreation Board and Other Services 38
72 Recreation/Parks Facilities and Programs 39
2,919
104.978.
107
917o
74 Culture: Community Hall, Library, Museum, etc.... 40
,
75 Convention Centre ..........................41
47
43
91 Gas Production and Distribution .14
92 Electrical Production and Distribution ............45
93 Telephone System ...........................45
47
48
49
97 General Capital Reserves .....................50
1-10,00
TOTAL MUNICIPAL CAPITAL FUNCTIONS 51
1,500,733.
167,658.
1,659,141.
9,250.
96 County School Functions .....................52
GRAND TOTAL CAPITAL FUNCTIONS J,
1,50Q,733.
(1) 167,658.1
1 1,659,141.
(2) 9,250.
(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.
C' Includes prior year's Unexpended Funds.
Includes prior year's Overexpenditure.
M.D. Kq=LL #48
MUNICIPALITY
TAXES LEVIED AND GRANTS-IN-LIEU
For Preceding Year and Current Year Ended December 31, 1989
S5
F
F
ITEM DESCRIPTIONS PRECEDING YEAR 2 CURRENT YEAR
AMOUNT AMOUNT
I::::>~s::;.::..;fi:•,;.;::,•::xJf:::~s+.u:<Y:J: •-:.:J: :isJ::•::-ss:::•:2:::>£s::::«:>,:•';<.zz:::<::::<.J:.
LEVIES FOR REVENUE: JJ::>..„J:.Ju:..><.r:>.x<:r:::>.:s'.::: N?: •.:;:::•:::ti::::..:J::::,::.,:;•:::.J.
111 Residential Taxes 37 220 328, 210 P450
1 -49 19 141,374-
112 Commercial Taxes ......................................................38
113 Industrial Taxes ........................................................3s
114 Farmland Taxes ........................................................40 3,375.8
110 SUB-TOTAL FOR REAL PROPERTY TAXES 1
4,792,306.
4,996,219.
120 Special Assessments and Local Improvements (FS5.32) 2
'
130 Mobile Home License Fees Collected 3
7,944.
6,917.
170 Business Taxes 4
,138
8
,468 -
R
Cable T.V. and Other Taxes 5
Pipe
190 Power
1
.
,
,
230 Federal Grants-In-Lieu of Taxes s
1,114
240 Provincial Grants-In-Lieu of Taxes 7
61,206 .
66,362.
250 Other Local Government Grants-In-Lieu 8
270 Other Grants-In-Lieu of Taxes 9
10
1001200 TOTAL TAXES AND GRANTS-IN-LIEU
7,049,239.
7,417,634.
EXPENDED Y TRANSFERS'
755777'.77,77-
.
.:;:::.::..:•:...:::;:.J
74X Provincial Planning Fund Requisition 11
21,100.
0,471.
74X School Foundation Program Requisition(s) Total 2
585,773,
614.770.
SUPPLEMENTARY SCHOOL REQUISITIONS:
:::.:#JV:..,:;::::::J:JJ:;;.:;;.:
'::v:.:;`;::.Jro:x;.J`.r.J:J::::.J:;;;.J:•::J:;.:.::: J:,.,.:~.
.........Three .Hills. School S.D. N0.6.0 ...13
75X
2,114,544.
2,201,801.
.
75X ......................................................S.D. No....... 14
75X ......................................................S.D. No....... 15
75X ......................................................S.D. No....... 16
75X ......................................................S.D. No....... 17
75X S.D. No....... 18
75X ......................................................S.D. No....... 19
75X .:....................................................S.D. No....... 20
ITIONS.
'
OTHER REQUIS
H.D. N0.45 21
Hills
Three
75x
15,252,
.
..............H.D. No. 26 ...22
75X
Olds
179-
6
H.D. No...3 23
75X
ler
Drumhel
,
,444,
R
11,924-
,
......................................24
75X Nursing Home
.
75X Auxiliary Hospital
..TL'Chu 25
10 _91;f;
11 174-
.
Seniors Foundation 26
Hills
Lodge
75X
Gol den
.
Seniors Foundation 27
75X
75X Seniors Foundation 28
75X Seniors Foundation 29
7401750 SUB-TOTAL FOR REQUISITION TRANSFERS
BALANCE OF LEVIES FOR MUNICIPAL PURPOSES
1
2,815,818.
4,233,421.
2,947,354.
4,470,280.
:?::<>€E'>'.>E%;.JJJ:;.JJ::-.::.:;.:.:J•;;;J:::>.:;;;:.;:::.;:.::>:;>.;:J:.JJJ:.JJ::;::..::;
ALLOCATED AS SPECIAL MUNICIPAL LEVIES:
120 Special Assessments and Local Improvements (FR19-1, FR20-2) 32 16,978,
1 XX/2XX Special Levies for Operations (FR19-1) 33
1 XX/2XX Levies for Capital Projects and Special Reserves (FR20.2) 34
1001200 SUB-TOTAL SPECIAL MUNICIPAL LEVIES 36 16,978. 16,978.
1 1001200 NET TAXES FOR GENERAL MUNICIPAL PURPOSES (1) (FS3.52) 3611 4,216,443. 1 4,453,302. 1
(1) The 'Net Taxes for General Municipal Purposes' must be the same as the amount on page 3.
F S 5A
DETAILED BREAKDOWN OF SPECIAL MUNICIPAL LEVIES
SPECIAL ASSESSMENTS AND
LOCAL IMPROVEMENTS
(LINE 32)
SPECIAL LEVIES FOR OPERATIONS
(LINE 33)
LEVIES FOR CAPITAL PROJECTS
AND SPECIAL RESERVES
(LINE 34) '~rrrr
FUNCTION
AMOUNT
FUNCTION
AMOUNT
FUNCTION
AMOUNT
41
9,572.
42
7,406
16,978.
r
M.D.........3II.. #48.................................................. .
MUNICIPALITY
CONSOLIDATED STATEMENT OF SURPLUS (DEFICIT) F S 6
As at the Year Ended December 31, 1989
FUNCTION DESCRIPTIONS
AIRPORT SERVICES
PUBLIC TRANSIT SYSTEMS
ITEM DESCRIPTIONS
33
34
DEFICIT
SURPLUS
DEFICIT
SURPLUS
- Preceding Year Balance
'
7
1
7
- Adjustments to Prior Years
8
2
8
- Current Year Operations (from page 3)
9
3
9
- Transfers to and from Other Functions
a
' °
a
10
-SUB-TOTAL
11
6
11
- Balance at Year End
12
s
12
FUNCTION DESCRIPTIONS
STORM SEWERS AND
WATER SUPPLY AND
DRAINAGE SYSTEMS
DISTRIBUTION SYSTEMS
ITEM DESCRIPTIONS
37
41
DEFICIT
SURPLUS
DEFICIT
SURPLUS
- Preceding Year Balance
681484.
- Adjustments to Prior Years
e
2
8
-Current Year Operations (from page 3)
'
9
3
9 12,086.
- Transfers to and from Other Functions
a
10
a
10
-SUB-TOTAL
11
5 68,484.
11 12,QB6-
- Balance at Year End
12
12
FUNCTION DESCRIPTIONS
SANITARY SEWAGE
GARBAGE COLLECTION
SERVICE AND TREATMENT
AND DISPOSAL SYSTEMS
ITEM DESCRIPTIONS
42
43
DEFICIT
SURPLUS
DEFICIT
SURPLUS
'
1 16
354
'
7
- Preceding Year Balance
.
,
- Adjustments to Prior Years
8
2
8
-Current Year Operations (from page 3)........
9 5,559.
3 88,568.
9
- Transfers to and from Other Functions
10
a
10 88,568.
- SUB-TOTAL
i
ll 21,913.
5 88,568.
11 88,568.
- Balance at Year End
1
,2 21,913.
6
12
FUNCTION DESCRIPTIONS
SUBDIVISION LAND
GAS PRODUCTION AND
AND DEVELOPMENTS
DISTRIBUTION SYSTEMS
ITEM DESCRIPTIONS
66
91
DEFICIT
SURPLUS
DEFICIT
SURPLUS
- Preceding Year Balance
i
1
7
- Adjustments to Prior Years
`
8
2
a
- Current Year Operations (from page 3)
9
3
9
- Transfers to and from Other Functions
a
0
a
10
- SUBTOTAL
s
1 1
e
i t
- Balance at Year End
°
12
6
12
FUNCTION DESCRIPTIONS
ELECTRICAL PRODUCTION
TELEPHONE SYSTEM
AND DISTRIBUTION SYSTEMS
(EDMONTON ONLY)
ITEM DESCRIPTIONS
92
93
DEFICIT
SURPLUS
DEFICIT
SURPLUS
- Preceding Year Balance
1
7
1
7
- Adjustments to Prior Years
2
8
2
8
- Current Year Operations (from page 3)
3
9
3
9
- Transfers to and from Other Functions
a
10
4
10
it
5
11
-SUBTOTAL
- Balance at Year End 6 2 s ' 2
FUNCTION DESCRIPTIONS COUNTY SCHOOL
ITEM DESCRIPTIONS 96
DEFICIT SURPLUS DEFICIT SURPLUS
- Preceding Year Balance ' 7 1
- Adjustments to Prior Years 2 8 2 8
-Current Year Operations from page 3 9 3 9
- Transfers to and from Other Functions a 10 a 10
- SUB-TOTAL 11 e 11
- Balance at Year End ' 2 s 12
FUNCTION DESCRIPTIONS ALL OTHER OPERATIONS TOTAL NET ACCUMULATED
DEFICIT/SURPLUS DEFICIT/SURPLUS (TO FS2)
ITEM DESCRIPTIONS 98 99
DEFICIT SURPLUS DEFICIT SURPLUS
- Preceding Year Balance ' 3 142 700. 6 12 3,081,717,
- Adjustments to Prior Years 2 29,296, e 19,155,
-Current Year Operations (from page 3) 3 9 5,381,290 - Transfers to and from Other Functions a 10 88 .,568, - SUB-TOTAL 1 1 8 61
- Balance at Year End .
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.
a
M.D. Kneehill #48
MUNICIPALITY F S 7
CONSOLIDATED STATEMENT OF EQUITY IN FIXED ASSETS TO DECEMBER 31, 1989
ITEM DESCRIPTIONS
C
C
FROM
EQUITY
PRECEDING YEAR BALANCE OF EQUITY
I
Prior Year Unexpended/Overexpended (2) II I 193,980. 119,889,862.
CHANGES DURING THE YEAR:
310 Debentures, Bonds and Mortgages (FR11-53)
320 Long-Term Debt and Capitalized Leases (FR12.53)
~'F?%<:>i.':r::o:.r:.i>:;y ~:.r::t•}:.:
> > ' r'•` *x`'^`> « '
490 Other Assets and/or Liabilities(') a
•>'`'•'•.^`<_•;`:?f::?.<
610 Engineering Structures Fixed Assets (FR6-53) . 's
29,296-
-49,-389
<<?s%?'«:.•':':%i><:<::„>;
620 Buildings Fixed Assets (FR 7-53)
~
'
f f f
630 Machinery, Equipment, ui ment, Fixed Assets...
ry, Q P • (FR8-53) 7
74q -601
97 S
.
^kf
~'.~:>~'<;wt'~~t?', ~
.
640 Land for Own Government Use........ FR9-531
y
650 Vehicle Fixed Assets (FR o-53) • • y
74,085.
ffi,h3 'tt'•'t
t<%:>'•%
~
U
66X Fixed Assets Valuation Allowances (or Depreciation)'
:r:.•}?`.i`.
j^y}yt::it,ti4s?::?n;
~~~•:~~r~~r>:t,;.:::y;;~:~;s.;:~;:.;
XXX Overex enditures at Year End . . . . . . . (F S4-53)
P
67
658.
:
K:.
::.t•: nc,
9
y
1 1
X Unexpended Balance for Capital Projects FS4-53
, X, .v r..r:.. . .
~ n .
TOTAL CHANGES TO EQUITY THIS YEAR
800 CLOSING BALANCE OF EQUITY IN FIXED ASSETS
(FS2-2.43)
10,292,124.
(2) Line 1, Col. 1 - Prior year unexpended funds (PRIOR YR. FS4-4-53)
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. ,i
NOTES TO FINANCIAL STATEMENTS
'(Include relevant notes for accounting policies, procedures and principles; for any material adjustments or changes in
financial position; and for any contingent liabilities or major new projects.)
*NOTE 1. Accounting Policies:
The Municipality follows generally accepted accounting principals except as
herein stated.
Accrual Basis: All transactions are accounted for on a full accrual except
that interest on debenture loans, if any, is not accrued.
Inventories: Inventories of supplies are recorded at cost using the FIFO
inventory method.
Inventories of land for resale are recorded at the accumulated
costs of raw land.
Fixed Assets: Are recorded at cost and no depreciation is taken thereon.
Funds for the acquisition of fixed assets were derived from
current revenue and government grants.
Capital additions not financed by grants were recorded as
current expenditures.
The amount of grants and current expenditures used to acquire
fixed assets were credited 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.
*NOTE 2
Investments: Investments are recorded at cost.
Reserves for Capital
During 1989 the Municipality charged current expenditures
$311,917. for additions to capital reserves
*NOTE 3
Small School Levy
The Municipality imposed a small school surcharge levy, on the
two Hutterian Colonies in the Municipality, in the amount of
$18,000. This levy had the effect of increasing both taxes
and the supplementary school requisition by $18,000.
946,555. 1 1,348,817.
M.D. of Kneehill #48
NOTES To rINANCIAL STATIIINTS
C
*NOTE 4
PAGE 2
Prior Period Adjustments
Certain adjustments were made relating to the 1988
fiscal year. An amount of $19,155. was recorded as
a current expenditure for the acquisition of a capital
asset. This amount should have been an over expenditure
for 1988. The adjustment made to these financial
statements was to increase both Accumulated Surplus
and Finances Acquired by $19,155. and to decrease
both Fixed Assets and Equity in Fixed Assets by
$19,155.
The amount set up in 1988 as finances applied for
~r the Swalwell Water Project, for use of the
Municipality's men and equipment was overstated
by $29,296. The adjustment made to these financial
statements was to adjust finances acquired for $29,296. and
to decrease Fixed Assets, Equity in Fixed Assets and
Accumulated Surplus for $29,296.
*NOTE 5
Contingencies:
Contingent liabilities exist 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.
C
Albaia,
MUNICIPAL AFFAIRS
SUPPORTING SCHEDULES & MUNICIPAL TREASURER'S
REPORT
For the Fiscal Year Ended December 31, 1989
MUNICIPAL DISTRICT OF KNEEHILL #48
MUNICIPALITY
M.D. OF KNEEHILL #48
MUNICIPALITY
COMPARATIVE ACCOUNTS RECEIVABLE FOR OPERATIONS AND CAPITAL
For Preceding Year and as December 31, 1989 F R 1
200 OPERATING RECEIVABLES
200 CAPITAL RECEIVABLES
FUNCTIONS
PRECEDING YEAR
BALANCE
CURRENT
BALANCE
3PRECEDING YEAR
BALANCE
4 CURRENT
BALANCE
i
nt and Grants-in-Lieu
XX Current Taxes
XX Arrears Taxes and Grants-in-Lieu
X X Taxes on Property Acquired for Taxes
207, 51
. 3
5 , 3
166,282
.
60,551
:`:::>~»>':><<:
Lighting
Streets Walks
32 Roads
322,836
3 1 , 15
,
,
34 Public Transit Systems
37 Storm Sewers and Drainage t,
7
41 Water Supply and Distribution
1 , 910
2,834
42 Sanitary Sewage Service and Treatment
ni
56 Cemeteries and Crematoriums > >
100
125
62 Community and/or Agricultural Services =
1 1 , 9 7
16,794
66 Subdivision Land and Developments
67 Public Housing Operations 14
69 Land/Housing/Building Rentals and Other.......... 1
16
17
72 Recreation/Parks Facilities & Programs 111
12
91 Gas Production & Distribution 1`3
92 Electrical Production & Distribution !
93 Telephone System
96 County School Functions.
98 All Other Functions Receivables
74,690
129,589
24 GRAND TOTAL FUNCTIONS RECEIVABLES (1)
6 3 830
1 0
(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 PAYABLE FOR OPERATIONS AND CAPITAL
For Preceding Year and as December 31, 1989 F R 21. _j
200 OPERATING PAYABLES
200 CAPITAL PAYABLES
FUNCTIONS
PRECEDING YEAR
BALANCE
L CURRENT
BALANCE
3PRECEDING YEAR
BALANCE
4 CURRENT
BALANCE
32 Roads, Streets, Walks, Lighting 1
1 . 1 8
1 6 480
34 Public Transit Systems
37 Storm Sewers and Drainage 3
4
41 Water Supply and Distribution
41
195
2.441
42 Sanitary Sewage Service and Treatment r,
7
702
56 Cemeteries and Crematoriums 8
62 Community and/or Agricultural Services 9
2
2
66 Subdivision Land and Developments 10
67 Public Housing Operations 11
69 Land/Housing/Building Rentals and Other.......... 12
113
14
72 Recreation/Parks Facilities & Programs 1
72,000
73,275
25,901
91 Gas Production & Distribution 113
92 Electrical Production & Distribution 17
93 Telephone System 18
96 County School Functions 19
98 AIIOtherFunctions Payables lu
31,230
36,223
14,367
zi
GRAND TOTAL FUNCTIONS PAYABLES (2)
154.7R9
16.808
25,901
(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.
M.D. OF KNEEHILL #48
MUNICIPALITY
COMPARATIVE INVENTORIES F R 3
For Preceding Year and as December 31, 1989
CW'
0-
~Ww
500 INVENTORIES
FUNCTIONS REPORTED
1 PRECEDING YEAR
BALANCE
2 CURRENT
BALANCE
31 Common Services and/or Equipment Pool 1
32 Roads, Streets, Walks, Lighting 2
1,835.9 2
1 864
34 Public Transit Systems 3
37 Storm Sewers and Drainage 4
5
41 Water Supply and Distribution ci
I $42
13,572
42 Sanitary Sewage Service and Treatment
n
56 Cemeteries and Crematoriums
62 Community and/or Agricultural Services 1 u
22,206
66 Subdivision Land and Developments..... (FS2-14) 11
3.841
3,841
67 Public Housing Operations 12
69 Land/Housing/Building Rentals and Other.......... 13
14
15
91 Gas Production & Distribution 16
92 Electrical Production & Distribution 17
93 Telephone System 18
19
96 County School Functions 20
98 All Other Functions Inventories 21
2 , 5 0
,13
22
GRAND TOTAL FUNCTIONS INVENTORIES (1)
1 , 872 , 401
1,922,349
(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, 1989
300 OPERATING INVESTMENTS
300 CAPITAL INVESTMENTS
FUNCTIONS REPORTED
PRECEDING YEAR
BALANCE
2 CURRENT
BALANCE
3PRECEDING YEAR
BALANCE
4 CURRENT
BALANCE
32 Roads, Streets, Walks, Lighting 1
34 Public Transit Systems 2
37 Storm Sewers and Drainage 3
4
41 Water Supply and Distribution 5
42 Sanitary Sewage Service and Treatment e,
7
e
62 Community and/or Agricultural Services 9
66 Subdivision Land and Developments 10
67 Public Housing Operations 11
69 Land/Housing/Building Rentals and Other.......... 12
13
14
91 Gas Production & Distribution 15
92 Electrical Production & Distribution 16
93 Telephone System 17
18
96 County School Functions 19
s8 All Other Functions Investments • 20
-2,174 , 925
2,578,698
21
GRAND TOTAL FUNCTIONS INVESTMENTS (2)
2,174,925
2,578,698
NIL
N I L
(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.
irr INVESTMENTS BY TYPE HELD AT DECEMBER 31, 1989 F R 5
1
2
3
4
B
FEDERAL
PROVINCIAL
LOCAL
SECURITIES
ANK CERTIFICATES
GOVERNMENT
GOVERNMENT
GOVERNMENTS
BONDS AND
AND TERM
AND AGENCIES
AND AGENCIES
AND AGENCIES
DEBENTURES
DEPOSITS
OPERATING INVESTMENTS
s 55u,UUU
r
CAPITAL INVESTMENTS 2
GRAND TOTAL INVESTMENTS 3
2,550,0
to, 5
123
9
M.D. OF KNEEHILL # 48
MUNICIPALITY
610 ENGINEERING STRUCTURES FIXED ASSETS F R 6
Continuity During the Year Ended December 31, 1989
F FUNCTION DESCRIPTIONS
1 BEGINNING
OF YEAR
BALANCE
2 ADDITIONS
DURING
THE YEAR
s REDUCTIONS
DURING
THE YEAR
a CURRENT
YEAR END
BALANCE
11 Council and Other Legislative i
12 General Administration and Other
..............................................4
21 Police Department and Services Used 5
23 Fire Fighting and Preventive Service
24 Disaster Service and Emergency Measures i
25 Ambulance Services and First Aid 1s
26 By-Laws Enforcement and Other 9
29 , 21
29 , 82 1
10
..............................................11
31 Common Services and/or Equipment Pool ........12
................13
Lighting
Walks
Streets
32 Roads
39 , 690
39,690
.
,
,
,
14
.
33 Airport Services .............................1
34 Public Transit Systems .......................16
37 Storm Sewers and Drainage ....................17
18
41 Water Supply and Distribution System ...........19
846,6o3
18 1
29,296
836,224
.......................................20
42 Sanitary Sewage Service and Treatment 21
465,609
465,609
.
43 Garbage Collection & Disposal .................23
24
25
51 Family and Community Support Services
52 Day Care 27
53 Other Public Health. : . . . . . . . . . . . . . . . . . . . . . . . . 28
56 Cemeteries and Crematoriums ..................29
..............................................3n
61 Municipal Planning, Zoning & Development
62 Community and/or Agricultural Services ..........:i2
66 Subdivision Land and Developments ..............33
67 Public Housing Operations ....................34
69 Land/Housing/Building Rentals and Other
..............................................3t;
37
38
71 Recreation Board and Other Services
39
tion/Parks Facilities and Programs
e
72 R
78,758
20 , 72
99 , 2 30
ecr
a
40
Museum
etc
Librar
Hall
mmunit
lt
C
74 C
,
,
y,
y
ure:
o
u
41
ntion Centre
75 C
onve
..............................................42
..............................................a3
91 Gas Production and Distribution ................a4
92 Electrical Production and Distribution ............45
93 Telephone System ..........................46
..............................................47
48
49
50
TOTAL MUNICIPAL CAPITAL FUNCTIONS '1
1460, 481
39 , 389
29 , 296
1 , 470,574
96 County School Functions
:3
F RAND TOTAL CAPITAL FUNCTIONS
G
l1)
, 460 , 481
(2)
39 , 389
(2)
29 , 296
l1)
1, 470 , 574
(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.
1n
M.D. OF KNEEHILL X48
MUNICIPALITY
620 BUILDING FIXED ASSETS
Continuity During the Year Ended December 31, 1989 F R 7
C
II
FUNCTION DESCRIPTIONS
I BEGINNING
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 2
8o,138
500
80 638
.......3
_
4
21 Police Department and Services Used 5
23 Fire Fighting and Preventive Service 6
24 Disaster Service and Emergency Measures 7
25 Ambulance Services and First Aid
26 By-Laws Enforcement and Other 9
5 , 74 3
5,743
10
- -
11
31 Common Services and/or Equipment Pool . . . . . .12
32 Roads, Streets, Walks, Lighting . 13
5 10 , 265
53.597
563,862
14
33 Airport Services .............................15
34 Public Transit Systems .......................16
37 Storm Sewers and Drainage ....................17
18
41 Water Supply and Distribution System ...........19
20
42 Sanitary Sewage Service and Treatment .........21
654
5
22
43 Garbage Collection & Disposal .................23
815
750
1 6
24
..............................................25
51 Family and Community Support Services r6
52 Day Care ..................................27
53 Other Public Health..' 28
56 Cemeteries and Crematoriums 29
..............................................30
61 Municipal Planning, Zoning & Development I 1
62 Community and/or Agricultural Services ..........32
5 50 1
5,501
66 Subdivision Land and Developments .............:13
67 Public Housing Operations ....................34
69 Land/Housing/Building Rentals and Other ........35
36
..............................................37
71 Recreation Board and Other Services.......... 3A
72 Recreation/Parks Facilities and Programs 39
43,550
1 , 2 41
44,791
etc... 40
Library
Museum
74 Culture: Community Hall
_
,
,
,
41
75 Convention Centre
..............................................42
43
91 Gas Production and Distribution ................44
92 Electrical Production and Distribution ............45
93 Telephone System ..........................46
47
49
49
50
TOTAL MUNICIPAL CAPITAL FUNCTIONS 51
646 , 666
56,088
702 , 75 4
52
96 County School Functions
63
GRAND TOTAL CAPITAL FUNCTIONS
(1)
646, 666
(2)
56 , 088
(2)
(1)
702 , 754
(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.
C(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.
M..D, OF.KN.LEHIL.L..#48................................
MUNICIPALITY
630 MACHINERY, EQUIPMENT FIXED ASSETS
Continuity During the Year Ended December 31, 1989 F R 8
C
'Irrr
C
FUNCTION DESCRIPTIONS
BEGINNING
OF YEAR
BALANCE
ADDITIONS
DURING
THE YEAR
3 REDUCTIONS
DURING
THE YEAR
4 CURRENT
YEAR END
BALANCE
11 Council and Other Legislative
12 General Administration and Other =
207,642
75,440
19 1 5
263,927
...............................................i
4
21 Police Department and Services Used
23 Fire Fighting and Preventive Service f'
9,371
9,371
24 Disaster Service and Emergency Measures
25 Ambulance Services and First Aid +
26 By-Laws Enforcement and Other
137,343
27,885
12,000
153,228
10
11
31 Common Services and/or Equipment Pool 1
1,358
1,358
32 Roads, Streets, Walks, Lighting . ................l !
5,131,242
771.002
683.457
5,218,787
14
33 Airport Services 1',
34 Public Transit Systems 16
37 Storm Sewers and Drainage ....................1 7
..............................................ln
41 Water Supply and Distribution System 1,e
zo
42 Sanitary Sewage Service and Treatment . . . . . . . . . 11
43 Garbage Collection & Disposal 13
a
51 Family and Community Support Services .........2h
52 Day Care ..................................17
53 Other Public Health. ~ Jii
56 Cemeteries and Crematoriums
...30
61 Municipal Planning, Zoning & Development ........s
62 Community and/or Agricultural Services.......... 1
13(4309
59.199
31,439
151,o62
66 Subdivision Land and Developments .............33
67 Public Housing Operations ....................34
69 Land/Housing/Building Rentals and Other .........111 1
..............................................36
37
71 Recreation Board and Other Services 38
72 Recreation/Parks Facilities and Programs 3`>
20,128
48,141
3,550
64,719
74 Culture: Community Hall, Library, Museum, etc....40
75 Convention Centre ..........................41
42
43
91 Gas Production and Distribution a4
92 Electrical Production and Distribution 45
93 Telephone System ..........................46
..............................................47
48
..............................................49
50
TOTAL MUNICIPAL CAPITAL FUNCTIONS 11
..5,6 36,028
976,02S
96 County School Functions
GRAND TOTAL CAPITAL FUNCTIONS '
(1)
5,636,028
(2)
976,025
(2)
749,601
(1)
5,862,452
(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.
M.D. OF KNEEHILL #48
MUNICIPALITY
640 LAND FOR GOVERNMENT USE
Continuity During the Year Ended December 31, 1989 F R 9
C
FUNCTION DESCRIPTIONS
1 BEGINNING
OF YEAR
BALANCE
2 ADDITIONS
DURING
THE YEAR
3 REDUCTIONS
DURING
THE) EAR
4 CURRENT
YEAR END
BALANCE
11 Council and Other Legislative
12 General Administration and Other
119
119
3
4
21 Police Department and Services Used 5
23 Fire Fighting and Preventive Service 6
24 Disaster Service and Emergency Measures 7
25 Ambulance Services and First Aid B
26 By-Laws Enforcement and Other 9
10
11
31 Common Services and/or Equipment Pool ........12
32 Roads, Streets, Walks, Lighting . . . . . ..1 3
loo.468
109 , 46 8
14
33 Airport Services .............................15
34 Public Transit Systems .......................16
37 Storm Sewers and Drainage ....................1 7
19
41 Water Supply and Distribution System ...........19
3,000
3,000
..............................................20
42 Sanitary Sewage Service and Treatment .........21
34,540
3 4 , 5 40
22
43 Garbage Collection & Disposal .................23
2,404
2,4o4
24
25
51 Family and Community Support Services .........26
52 Day Care ..................................27
53 Other Public Health. • .........................26
56 Cemeteries and Crematoriums ..................29
30
61 Municipal Planning, Zoning & Development .......:s 1
62 Community and/or Agricultural Services . . . . . . . . . .32
0
0
66 Subdivision Land and Developments .............33
67 Public Housing Operations ....................34
69 Land/Housing/Building Rentals and Other ........35
36
37
71 Recreation Board and Other Services 38
72 Recreation/Parks Facilities and Programs ........39
1 , 5 3
41,563
Museum, etc....40
74 Culture: Community Hall
Library
,
,
75 Convention Centre ..........................41
42
43
91 Gas Production and Distribution ................44
92 Electrical Production and Distribution 45
93 Telephone System ..........................46
47
48
49
50
TOTAL MUNICIPAL CAPITAL FUNCTIONS 51
191,144
391 , 144
52
96 County School Functions
53
GRAND TOTAL CAPITAL FUNCTIONS
(1)
191,144
(2)
(2)
(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.
C(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.
M.D. OF KNEEHILL #48
MUNICIPALITY
650 VEHICLE FIXED ASSETS
Continuity During the Year Ended December 31, 1989 F R 1 0
C
C
C
FUNCTION DESCRIPTIONS
1 BEGINNING
OF YEAR
BALANCE
ADDITIONS
DURING
THE YEAR
3 REDUCTIONS
DURING
THE YEAR
4 CURRENT
YEAR END
BALANCE
11 Council and Other Legislative
12 General Administration and Other
30,193
30 , 1 3
..............................................3
4
21 Police Department and Services Used 6
23 Fire Fighting and Preventive Service es
396,290
396 s
24 Disaster Service and Emergency Measures 7
25 Ambulance Services and First Aid a
26 By-Laws Enforcement and Other 9
15,475
15 , 475
10
11
31 Common Services and/or Equipment Pool ........12
32 Roads, Streets, Walks, Lighting .................13
1,551.834
1 551 834
14
33 Airport Services .
34 Public Transit Systems .......................16
37 Storm Sewers and Drainage ....................1 7
18
41 Water Supply and Distribution System 19
20
42 Sanitary Sewage Service and Treatment 21
22
43 Garbage Collection & Disposal .................23
1 , 550
1 , 550
24
5
51 Family and Community Support Services .........:1,
52 Day Care ..................................27
53 Other Public Health ..........................2m
56 Cemeteries and Crematoriums ..................:.+1
..............................................:3u
61 Municipal Planning, Zoning & Development . . . . . . . 3 i
62 Community and/or Agricultural Services . . . . . . . . . .32
133,091
74,085
207,176
66 Subdivision Land and Developments .............33
67 Public Housing Operations ....................34
69 Land/Housing/Building Rentals and Other ........36
36
37
71 Recreation Board and Other Services 38
72 Recreation/Parks Facilities and Programs ........3S
17,249
17,249
etc....40
Museum
Library
74 Culture: Community Hall
,
,
,
.41
75 Convention Centre
..............................................4L
43
91 Gas Production and Distribution ................44
92 Electrical Production and Distribution . . . . . . . . . . . .4b
93 Telephone System ..........................46
47
48
49
so
TOTAL MUNICIPAL CAPITAL FUNCTIONS 5 1
145,682
74,085
2,219,767
96 County School Functions 1
1
s3
GRAND TOTAL CAPITAL FUNCTIONS J
[(J
)
2,145,682
(2)
74,o85
(2)
(1)
2,219,767
(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.
M.D. OF KNEEHILL #48
MUNICIPALITY
310 DEBENTURES, BOND AND MORTGAGE ISSUES
Continuity During the Year Ended December 31, 1989 F R 1 1
C
C
C
FUNCTION DESCRIPTIONS
1 BEGINNING
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
..............................................:s
..............................................4
21 Police Department and Services Used 5
23 Fire Fighting and Preventive Service 6
24 Disaster Service and Emergency Measures 7
25 Ambulance Services and First Aid H
26 By-Laws Enforcement and Other 9
10
..............................................11
31 Common Services and/or Equipment Pool . . . . . . . .1'2
32 Roads, Streets, Walks, Lighting . ? 3
14
33 Airport Services . . . . . . . . . . . . . . . . . . . . .15
34 Public Transit Systems .......................16
37 Storm Sewers and Drainage ....................1 7
18
41 Water Supply and Distribution System ...........i9
20
42 Sanitary Sewage Service and Treatment . 21
22
43 Garbage Collection & Disposal .................23
..............................................24
25
51 Family and Community Support Services .........26
52 Day Care ..................................27
53 Other Public Health ...........................28
56 Cemeteries and Crematoriums 29
30
61 Municipal Planning, Zoning & Development .......31
62 Community and/or Agricultural Services ..........32
66 Subdivision Land and Developments .............33
67 Public Housing Operations ....................34
69 Land/Housing/Building Rentals and Other ........35
36
37
71 Recreation Board and Other Services ...........36
72 Recreation/Parks Facilities and Programs 39
etc....40
Museum
Library
74 Culture: Community Hall
,
,
,
................41
75 Convention Centre
42
43
91 Gas Production and Distribution ................44
92 Electrical Production and Distribution ............45
93 Telephone System ..........................46
47
..............................................48
..............................................49
50
TOTAL MUNICIPAL CAPITAL FUNCTIONS 51 1
~ N I L
N I L
N I L
N I L
52
96 County School Functions 1
1
53
GRAND TOTAL CAPITAL FUNCTIONS
l1)
N I L
1,2, N I L
(2) NIL
l11 N I L
(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.
C(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.
Add in this space, or attach a sheet, a listing of any debentures completely or partially paid out prior to the normal maturity date.
M.D. OF KNEEHILL #48
MUNICIPALITY
ANALYSIS OF DEBENTURE, BOND AND MORTGAGE DEBT
as at December 31, 1989 F R 2 5
eo",
1%wr'
DEBENTURE DEBT
FUNCTIONS REPORTED
1 MUNICIPALITY'S
SHARE
2 OWNERS'
(1) SHARE
3 CURRENT
YEAR END
BALANCE
31 Common Services and/or Equipment Pool 1
32 Roads, Streets, Walks, Lighting 2
34 Public Transit Systems 3
37 Storm Sewers and Drainage 4
s
41 Water Supply and Distribution 6
42 Sanitary Sewage Service and Treatment 7
s
s
62 Community and/or Agricultural Services........... io
66 Subdivision Land and Developments 11
67 Public Housing Operations 12
69 Land/Housing/Building Rentals and Other.......... 13
14
15
91 Gas Production & Distribution 16
92 Electrical Production & Distribution 17
93 Telephone System 16
19
96 County School Functions 20
98 All Other Functions Debenture Debt 21
[GRAND TOTAL FUNCTIONS DEBENTURE DEBT 22
NIL
NIL
NIL
(1) If special frontage tax levied show Owners' Share Breakdown
FUTURE DEBENTURE, BOND AND MORTGAGE F R 2 6
DEBT CHARGES BY YEARS
MUNICIPAL
(1) SCHOOL
ANALYSIS BY YEARS
1
PRINCIPAL
2
INTEREST
3
PRINCIPAL
a
INTEREST
1990 1
1991 2
1992 3
1993 4
1994 5
1995 to Maturity 6
TOTAL
NIL
NIL
NIL
NIL
(1) To be completed by Counties and Town of Devon.
SOURCE OF DEBENTURES, BONDS & MORTGAGES OUTSTANDING F R 2 7
(MUNICIPAL BORROWING ONLY)
as at December 31, 1989
C
SOURCE OF BORROWINGS
AMOUNTS
Alberta Municipal Financing Corporation 1
Province of Alberta 2
Canada Mortgage and Housing Corporation 3
Municipal Development and Loan Board 4
Government of Canada 5
Alberta Mortgage and Housing Corporation (1) 6
Alberta Opportunity Company 7
Public Bond Issue a
United States Market 9
European Market ..............................................1o
Mortgage Borrowing ..........................................11
Other .........................................................12
TOTAL DEBENTURES, BONDS AND MORTGAGES (2) 13
NIL
Long-Term Capitalized Leases .................................14
(1) Do not Include contingent liabilities
(2) Total must agree with FR11-4-51
M.D. OF KNEEHILL #48
MUNICIPALITY
322 LONG-TERM CAPITAL BORROWING AND CAPITALIZED LEASES F R 1 2
Continuity During the Year Ended December 31, 1989
C
C
I
FUNCTION DESCRIPTIONS
II BEGINNING 1
OF YEAR
BALANCE
2 ADDITIONS
DURING
THE YEAR
3 REDUCTIONS
DURING
THE) EAR
4 CURRENT
YEAR END
BALANCE
11 Council and Other Legislative 1
12 General Administration and Other 2
..............................................3
..............................................4
21 Police Department and Services Used 5
23 Fire Fighting and Preventive Service 6
24 Disaster Service and Emergency Measures 7
25 Ambulance Services and First Aid 6
26 By-Laws Enforcement and Other 9
10
11
31 Common Services and/or Equipment Pool ........12
32 Roads, Streets, Walks, Lighting . 13
14
33 Airport Services .............................15
34 Public Transit Systems .......................16
37 Storm Sewers and Drainage ....................17
18
41 Water Supply and Distribution System ...........19
20
42 Sanitary Sewage Service and Treatment . . . . . . . . .21
22
43 Garbage Collection & Disposal .................23
24
..............................................25
51 Family and Community Support Services .........:w
52 Day Care 21
53 Other Public Health ..........................26
56 Cemeteries and Crematoriums ..................29
..............................................30
61 Municipal Planning, Zoning & Development ........31
62 Community and/or Agricultural Services ..........32
66 Subdivision Land and Developments .............33
67 Public Housing Operations ....................34
69 Land/Housing/Building Rentals and Other ........35
36
37
71 Recreation Board and Other Services.......... ,39
72 Recreation/Parks Facilities and Programs ........39
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
48
49
50
TOTAL MUNICIPAL CAPITAL FUNCTIONS 51
N I L
N I L
N I L
N I L
52
96 County School Functions
'
GRAND TOTAL CAPITAL FUNCTIONS
(1)
N I L
(2)
N I L
(2)
N I L
(1)
N I L
(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 long-term capital borrowing of Other Local Governments assumed by/or transferred to Other Local Governments.
M.D. OF KNEEHILL #48
MUNICIPALITY
323 LONG-TERM BORROWING FOR OPERATIONS
Continuity During the Year Ended December 31, 1989 F R 1 3
C
C
FUNCTION DESCRIPTIONS
BEGINNING
OF YEAR
BALANCE
2 ADDITIONS
DURING
THE YEAR
3 REDUCTIONS
DURING
THE YEAR
4 CURRENT
YEAR END
BALANCE
11 Council and Other Legislative 1
12 General Administration and Other 2
3
4
21 Police Department and Services Used 5
23 Fire Fighting and Preventive Service 6
24 Disaster Service and Emergency Measures
25 Ambulance Services and First Aid H
26 By-Laws Enforcement and Other y
10
11
31 Common Services and/or Equipment Pool ........12
32 Roads, Streets, Walks, Lighting .................13
14
33 Airport Services 15
34 Public Transit Systems .......................16
37 Storm Sewers and Drainage ....................17
18
41 Water Supply and Distribution System ...........1 y
20
42 Sanitary Sewage Service and Treatment .........21
.............................................22
43 Garbage Collection & Disposal .................23
.............................................24
25
51 Family and Community Support Services .........2.6
52 Day Care 27
53 Other Public Health .........................28
56 Cemeteries and Crematoriums 29
30
61 Municipal Planning, Zoning & Development . . . . .31
62 Community and/or Agricultural Services ..........32
66 Subdivision Land and Developments .............33
67 Public Housing Operations ....................34
69 Land/Housing/Building Rentals and Other ........35
36
37
71 Recreation Board and Other Services 38
72 Recreation/Parks Facilities and Programs ........39
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
501
,
TOTAL MUNICIPAL OPERATING FUNCTIONS
(1)
NIL
NIL
NIL
(1)
NIL
(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.
C
M............... LL ..148..........................
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.
4001" Counties and the Town of Devon are to insert lines for any appropriate school amounts.
%W All opening and year end balance must agree with appropriate items in the "Consolidated Balance Sheet", Schedule
FS2.
477 STATEMENT OF TRUST LIABILITIES
For the Year Ended December 31, 1989
F R 1 4
2
3
4
OPENING
TRUST
TRUST
YEAR END
BALANCE
LIABILITY
CLAIMS
LIABILITY
ADDITIONS
REDUCTIONS
BALANCE
Tax Sale Surplus Trust Liability
2,448
2,446
Cemetery Perpetual Care Liability 2
Others 3
4
5
TOTAL TRUST ACCOUNT LIABILITIES ti
2,448
2 , 448
47X METER RENTALS AND OTHER DEPOSIT LIABILITIES
For the Year Ended December 31, 1989
FR15
z
3
a YEAR END
OPENING
NEW
DEPOSITS
LIABILITY
BALANCE
DEPOSITS
REFUNDED
BALANCE
32 Deposits for Road Maintenance .
41 Water Meter Deposits 2
91 Gas Meter Deposits 3
92 Electricity Meter Deposits 4
Others 5
6
fi
J
TOTAL METER AND OTHER DEPOSIT LIABILITIES
N I L
N I L
490 PREPAID LOCAL IMPROVEMENTS AND OTHER LIABILITIES
For the Year Ended December 31, 1989
FR 1 6
OPENING
BALANCE
NEW
2 PREPA DS &
OTHERS
3 REDUCTIONS
THIS YEAR
4 LIEABILI ND
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
6
7
Other Prepayments Deterred Revenues, etc. a
Defe.
.rr.ed . . . F.C. .SS Grant 9
68,278
168,736
78,921
158,093
.o
...............................................2
Excess Collections on Requisitions 13
10,38o
10,38o
,4
TOTAL PREPAYMENTS AND OTHER LIABILITIES
68, 278
179,116
78,921
168,473
Oft
M.D. OF KNEEHILL #48
MUNICIPALITY
OPERATING FUNCTIONS COMPARATIVE ALLOWANCES/RESERVES BALANCES F R 1 7
For Preceding Year and as at December 31, 1989
C
6XX OPERATING ALLOWANCES
7XX OPERATING RESERVES
FUNCTION DESCRIPTIONS
PRECEDING YEAR
BALANCE
2 CURRENT
BALANCE
3 PRECEDING YEAR
BALANCE
4 CURRENT
BALANCE
11 Council and Other Legislative 1
12 General Administration and Other 2
3
4
21 Police Department and Services Used ............5
23 Fire Fighting and Preventive Service 6
24 Disaster Service and Emergency Measures 7
25 Ambulance Services and First Aid 8
26 By-Laws Enforcement and Other 9
10
11
31 Common Services and/or Equipment Pool ........12
32 Roads, Streets, Walks, Lighting ................13
14
33 Airport Services .............................15
34 Public Transit Systems .......................16
37 Storm Sewers and Drainage ....................17
18
41 Water Supply and Distribution System ...........19
............................................20
42 Sanitary Sewage Service and Treatment .........21
22
43 Garbage Collection 8 Disposal .................23
24
25
51 Family and Community Support Services .........26
52 Day Care 27
53 Other Public Health ..........................28
56 Cemeteries and Crematoriums 29
30
61 Municipal Planning, Zoning & Development .......31
62 Community and/or Agricultural Services 32
160 ,000
200,000
66 Subdivision Land and Developments .............33
67 Public Housing Operations ....................34
69 Land/Housing/Building Rentals and Other ........35
36
37
71 Recreation Board and Other Services ...........36
72 Recreation/Parks Facilities and Programs ........39
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
48
. 49
97 Operating Contingencies Reserve ..............50
TOTAL MUNICIPAL OPERATING FUNCTIONS 5
N I L
160,000
200,000
96 County School Functions sz
GRAND TOTAL OPERATING FUNCTIONS (1) 53
N I L
I
F 160 , 000
200 , 0 00
(1) To agree with total operating allowances and operating reserves on the Consolidated Balance Sheet, page 2.
C
M.D. OF KNEEHILL #48
MUNICIPALITY
CAPITAL FUNCTIONS COMPARATIVE ALLOWANCESIRESERVES BALANCES F R 1 8
For Preceding Year and as at December 31, 1989
I 6XX CAPITAL ALLOWANCES
7XX CAPITAL RESERVES
FUNCTION DESCRIPTIONS
PRECEDING YEAR
BALANCE
12 CURRENT
BALANCE
3 PRECEDING YEAR
BALANCE
4 CURRENT
BALANCE
11 Council and Other Legislative i
12 General Administration and Other
3
4
21 Police Department and Services Used 5
23 Fire Fighting and Preventive Service 6
24 Disaster Service and Emergency Measures 7
25 Ambulance Services and First Aid 6
26 By-Laws Enforcement and Other 9
16
11
31 Common Services and/or Equipment Pool 12
32 Roads, Streets, Walks, Lighting ................13
181 1
14
33 Airport Services .............................15
34 Public Transit Systems .......................16
37 Storm Sewers and Drainage ....................17
.............................................1a
41 Water Supply and Distribution System 19
.............................................211
42 Sanitary Sewage Service and Treatment .........21
22
43 Garbage Collection & Disposal .................23
24
25
51 Family and Community Support Services .........26
52 Day Care 27
53 Other Public Health ..........................2&
56 Cemeteries and Crematoriums ..................29
30
61 Municipal Planning, Zoning & Development ! i
62 Community and/or Agricultural Services ..........3?
66 Subdivision Land and Developments .............33
67 Public Housing Operations ....................34
69 Land/Housing/Building Rentals and Other ........35
36
.............................................37
71 Recreation Board and Other Services ......38
72 Recreation/Parks Facilities and Programs 39
74 Culture: Community Hall, Library, Museum, etc....40
75 Convention Centre ..........................41
42
43
91 Gas Production and Distribution 14
92 Electrical Production and Distribution 45
93 Telephone System ...........................46
47
48
49
97 General Capital Reserves 50
1,386,323
1 16,321
TOTAL MUNICIPAL CAPITAL FUNCTIONS 51 11
N I L
1,386,323
1
1,698,240
96 County School Functions 52
53
GRAND TOTAL CAPITAL FUNCTIONS (1)
NIL
1,386,323
1 , 698,240
C
(1) To agree with total capital allowances and capital reserves on the Consolidated Balance Sheet, page 2.
C
M•.R..4F,KNEE I.LL.#48......................
MUNICIPALITY
OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT
For the Year Ended December 31, 1989
F R 1 9
FUNCTION DESCRIPTIONS
ITEM DESCRIPTIONS
C
%4W
REV
ENUES BY TYPE:
::..:>::.:>a:::.:.:.:::;•.;::::-....:::...;
100/200 Special Municipal Levies 1
300 Sales to Other Governments.......... 2
14 266
400 Sales of Goods and Services 3
5,910
250.
520 Licenses & Permits 4
2 12
530 Fines Issued 5
550 Return on Investments held for Function 6
560 Rental Revenues 7
4 000
590 Other Revenues from Own Sources 8
294,
830 Federal Conditional Grants 9
840 Provincial Conditional Grants.......... 1o
24 466
850 Local Government Conditional Grants... 11
910 Drawn from Operating Allowances...... 12
920 Drawn from Operating Reserves 13
930 Contributed from Operating Functions... 14
940 Contributed from Capital Sources , 5
960 Gross Recoveries fm Operating FunctionA6
2,000
990 Other 17
18
TOTAL FUNCTION OPERATING REVENUES (To soL 1)
NIL
53,061
250
N I L
BUDGETED OPERATING REVENUES
N I L
163, 285
250
N I L
EXPENDITURES BY OBJECT
C
BUDGETED OPERATING GAIN
BUDGETED OPERATING COST
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.
100 Salaries, Wages and Benefits.......... 19
9 , 91
32 -5-,4-4B
200 Contracted and General Services....... 20
7 , 5 7
115,133
1 , 0 1
300 Purchases from Other Governments 21
59
500 Materials, Goods, Supplies and Utilities 22
27,515
7X0 Grants to Government 23
761 Contributed to Other Operating Functions 24
762 Contributed to Capital Programs........ z5
75 , 9 3
763 Added to Function Operating Allowances 26
764 Added to Function Operating Reserves 27
765 Contributed to Own Municipal Agencies . 28
6,08
770 Grants to Individuals and Organizations 29
26,19
9
810 Bank Charges & Short-Term Interest.... 30
24, 114
820 Long-Term Debt Charges .............31
830 Debenture Debt Charges 32
960 Gross Recoveries to Operating Functions 33
990 Other Transactions, Discounts, Adjustments
3 , 5 46
LOT AL FUNCTION OPERATING EXPENDITURES 5
(To FS3COL. 2)
127,348
604,330
61,01
N I L
BUDGETED OPERATING EXPENDITURES
131 700
535,850
59.870
2 3 50
36
NET FUNCTION OPERATING COST (To FS3-COL. 3)
127,348
551.269
60 Am
N I L
,NET FUNCTION OPERATING GAIN 31
(To FS3-COL. 4)
M.D. OF KNEEHILL #48
MUNICIPALITY
OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT F R 1 9
For the Year Ended December 31, 1989
FUNCTION DESCRIPTIONS
ITEM DESCRIPTIONS
REVENUES Y TYPE
100/200 Special Municipal Levies 1
T: 5 r
300 Sales to Other Governments 2
400 Sales of Goods and Services 3
4o,262
10 , 1
520 Licenses & Permits 4
530 Fines Issued 5
550 Return on Investments held for Function 6
560 Rental Revenues 7
9 , 99
590 Other Revenues from Own Sources 8
345
70
830 Federal Conditional Grants 9
840 Provincial Conditional Grants.......... 10
25,000
909,630
850 Local Government Conditional Grants... 11
910 Drawn from Operating Allowances...... 12
920 Drawn from Operating Reserves 13
930 Contributed from Operating Functions... 14
940 Contributed from Capital Sources 15
1 , 205
960 Gross Recoveries fm Operating FunctionAO
990 Other 17
TOTAL FUNCTION OPERATING REV SE
To -COL 1)
BUDGETED OPERATING REVENUES 1
25.000
1 5.000_ _
N I L
NIL
960,941
655,400
19,790
17,300
EXPENDITURES BY OBJECT
100 Salaries, Wages and Benefits 19
69,320
1.726,024
200 Contracted and General Services....... 20
2,990
-
1 10 4
300 Purchases from Other Governments 21
500 Materials, Goods, Supplies and Utilities 22
8,079
1,438,072
6 504
7X0 Grants to Government 23
761 Contributed to Other Operating Functions 24
762 Contributed to Capital Programs........ ,5
27,272
1,358
789,916
763 Added to Function Operating Allowances 26
764 Added to Function Operating Reserves 27
765 Contributed to Own Municipal Agencies 2e
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
1 , 200
990 Other Transactions, Discounts, Adjustmen3S
TOTAL FUNCTION OPERATING EXPE
(To NDITU Ee!'
107,661
1,678
M62,310
7,704
BUDGETED OPERATING EXPENDITURES
99.300
N I L 1
4.932 200
8,300
NET FUNCTION OPERATING COST To FS3-COL. 3)
6
82 , 661
1 , 678
4,101,369
NET FUNCTION OPERATING GAIN 37 (To FS3-COL. 4)
12,06
BUDGETED OPERATING GAIN
9 , 000
BUDGETED OPERATING COST I
F 74 , 300
N I L
4,276 _,9n0
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.
M.D. OF KNEEHILL #48
MUNICIPALITY
OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT
F
R
I
9
N
For the Year Ended December 31
1989
,
FUNCTION DESCRIPTIONS
ITEM DESCRIPTIONS
Cm
(43-7)
(5T__)_
j
(56_~
REVENUES BY TYPE:
:.::::'.i:::::::. n.:.i........
}2:iY.:;iii: ; vi~~vv:.: vy::.;::•.::::
..:'J~ :::v:
~$?iiii<ii;{::: j;:ti; tr::
:::2
:
>:i:':<S<::::::ji iS:4:::::v:•'ri::;:;:::;:
::iylt:':j:::l$:~J::~>'?i' :1;:;}':
:?:is ii
100/200 Special Municipal Levies 1
v.:::::::n:::::::::~.~::w:::::v::..vn
7 4 0 6
,
.:.:.:::.:.:::v::::::::v::•:::n::~m~::
:v :n.
;..:.:..::4:::.::::::.~:h:::•.~:::::::.:
:v::w::::.~::w:<:: iYi:iiy<ry!5::.
300 Sales to Other Governments.......... 2
400 Sales of Goods and Services 3
3 ,
525
35 , 9 0
520 Licenses & Permits 4
530 Fines Issued 5
550 Return on Investments held for Function s
560 Rental Revenues i
1,765
590 Other Revenues from Own Sources 8
6 , 0 $
830 Federal Conditional Grants 9
840 Provincial Conditional Grants.......... 1o
7T,-921
72,559
850 Local Government Conditional Grants i 1
2 3 , 1 78
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 Function§s
990 Other 17
18
TOTAL FUNCTION OPERATING REVENUES
(To FS3-COL. 1)
406
886
108 187
525
110,304
BUDGETED OPERATING REVENUES
7.0 .00
2 200
111,125
00
1 8 500
EXPENDITURES BY OBJECT:
1 '
00 Salaries, Wages and Benefits.......... 13
119 60
97,722
68,026
200 Contracted and General Services....... 20
87,421
9,178
2
11,8 1 1
300 Purchases from Other Governments 21
500 Materials, Goods, Supplies and Utilities 22
1 4
3,073
1,287
126
63,722
7X0 Grants to Government 23
761 Contributed to Other Operating Functions 24
762 Contributed to Capital Programs........ 25
1 10 884
763 Added to Function Operating Allowances 26
764 Added to Function Operating Reserves 27
40 000
765 Contributed to Own Municipal Agencies . 28
770 Grants to Individuals and Organizations 29
14,688
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
Roo
990 Other Transactions, Discounts, Adjustmeni$
TOTAL FUNCTION OPERATING EXPENDITURES ,
FS3COL
T
2
R4
454
92
A08-187
10,058
309 ,131
(
o
.
)
1
7
,
BUDGETED OPERATING EXPENDITURES
4 , 200
96 , 900
121,125
13,500
369 , 600
36
NET FUNCTION OPERATING COST (To FS3-COL. 3)
88,568
NIL
9 , 5 3 3
198,827
NET FUNCTION OPERATING GAIN 3i
(To FS3-COL
4)
5
559
.
,
BUDGETED OPERATING GAIN
2,800_
BUDGETED OPERATING COST
94 , 700
10,000
00
13,0
2 31 ,100
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.
M.D. OF KNEEHILL #48
MUNICIPALITY
OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT F R 1 9
For the Year Ended December 31, 1989
FUNCTION DESCRIPTIONS
ITEM DESCRIPTIONS
EVENUES BY TYPE, .
:....s.'•;:.:t::';::::::%:i....:.x.;:i•;:.,.J..
i:.;:.:
~...:r.•.+ ::.::::...:::::.:t
iCi:,~;:::::}; :.:.r•..
~:::csssss:.::::::::•
:::::::::::::::+:t:<:).C:SSSi: is2:;$::
..:.::.:::::.::::t;n;ys
:.c....:::s:;:;s..•
AR•>ss::.:>s;•sss;•sss!::::~:v:;
J.v:::;
•Y:: i.::4::ttxtttt•'F
.:.,...:.,.:.,:;:.sss:~::.:...::.:r ••s:~::::
.l'~::.:.:'::.:,•:........:.::::}:iriJf
rr:::..
;::-::l•s t:•ssjit;:t:>::; ;::'t::j;: s:
.:::s`f.•:~':::::.x::.s:: F..F
f..
, ..:i{.8• ;rv'x•:{•:•::.::;~:.N:./......
..nr .r.
...:.:.........r::••:::J.::::.
::::s~:J•.~; ...:.~::s:•:;;•>
.:L:;viss::ss:•:';£ixis';C :.::.:J,•:
:....,.J
..s........:.
.......:x.;.::.,.:.
3.~ t.:..::.
f
•t•.v.:M;{.vt• :.t';: i
, ,<:.:s:::..
::::::::r:.s:
.
:......x:`..
:.sstxts:•?!.: rr.~..:::.ss:.sxsioss:<c
i:
:t:ts::
i•: is
.`ta
vv;; .•b.:~: ri:?~:i5{:is:;O;t,S.: C:
.s:
.:.c:..:,tsst:t:::s:::i`Rsif.•"::•r%':
s:.: !tt:::~
~::..xu.~:.:~.......
100/200 Special Municipal Levies 1
300 Sales to Other Governments.......... 2
400 Sales of Goods and Services 3
3,300
520 Licenses & Permits 4
530 Fines Issued 5
550 Return on Investments held for Function 6
560 Rental Revenues 7
590 Other Revenues from Own Sources 8
830 Federal Conditional Grants 9
840 Provincial Conditional Grants.......... io
20,000
850 Local Government Conditional Grants... 11
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 Functiond6
990 Other 17
16
TOTAL FUNCTION OPERATING REVENUES
(To FS3COL. 1)
23,300
N I L
BUDGETED OPERATING REVENUES
32 , 081
N I L
EXPENDITURES BY OBJECT
100 Salaries, Wages and Benefits.......... 19
129
200 Contracted and General Services....... 20
91 .2
300 Purchases from Other Governments 21
500 Materials, Goods, Supplies and Utilities 22
9 , 4 3 3
7X0 Grants to Government 23
81,078
761 Contributed to Other Operating Functions 24
762 Contributed to Capital Programs........ ?5
2 , 2 39
130,000
763 Added to Function Operating Allowances 26
764 Added to Function Operating Reserves 27
765 Contributed to Own Municipal Agencies 28
770 Grants to Individuals and Organizations 29
1 , 00
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, Adjustmen?d
10 ,
TOTAL FUNCTION OPERATING EXPENDITURES
(To FS3COL. 2)
130 , 695
140 , 379
BUDGETED OPERATING EXPENDITURES
157,600
NIL
3u
NET FUNCTION OPERATING COST (To FS3-COL. 3)
107,395
140 , 379
NET FUNCTION OPERATING GAIN 3i
(To FS3COL. 4)
BUDGETED OPERATING GAIN
BUDGETED OPERATING COST
12S.519
NIL
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.
M.D. OF KNEEHILL #48
MUNICIPALITY
C
C
OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES OBJECT
For the Year Ended December 31, 1989
FUNCTION DESCRIPTIONS
ITEM DESCRIPTIONS
GRAND TOTAL
99
REVENUES BY TYPE:
:;'>::<ti':k;:?;: ~?::':',•r'`'::%:i ~i?`ti;;<3ti,`~ti fii r
:v :w:n:•ry:h::.;. y}•.:?:iii;••: iiii::4:+iii:?.
100/200 Special Municipal Levies
1
16,978
300 Sales to Other Governments..........
. 2
1 4 266
400 Sales of Goods and Services
. 3
100 26 1
520 Licenses & Permits
. 4
2,125
530 Fines Issued
..5
550 Return on Investments held for Function
. 6
560 Rental Revenues
. 7
15,264
590 Other Revenues from Own Sources
. 9
6,797
830 Federal Conditional Grants
. 9
840 Provincial Conditional Grants..........
to
850 Local Government Conditional Grants
. 11
23,178
910 Drawn from Operating Allowances.....
. )2
920 Drawn from Operating Reserves
. 13
930 Contributed from Operating Functions (1
).t4
940 Contributed from Capital Sources (2)...
. t5
1,205
960 Gross Recoveries fm Operating Func...
. t6
990 Other
. 1.7
TOTAL FUNCTION OPERATING REVENUES
ie
1 , 312 , 6 50
BUDGETED OPERATING REVENUES
1 , 152,641
EXPENDITURES BY OBJECT:
<:<,?<';::::•.,:::::
.
100 Salaries, Wages and Benefits
. 19
> >
200 Contracted and General Services.......
20
1,470,076
300 Purchases from Other Governments
21
9
500 Materials, Goods, Supplies and Utilities
.22
, ,
1559178
7X0 Grants to Government
23
81,078
761 Contributed to Other Operating Func. (1) 24
762 Contributed to Capital Programs (3)....
. 25
, ,
763 Added to Function Operating Allowances
.26
764 Added to Function Operating Reserves
27
0 , 000
765 Contributed to Own Municipal Agencies .
.2a
6,088
770 Grants to Individuals and Organizations
.29
62,328
810 Bank Charges & Short-Term Interest....
30
2 , 1 1
820 Long-Term Debt Charges
.31
830 Debenture Debt Charges
.32
960 Gross Recoveries to Operating Functions
33
34
2,000
990 Other Transactions, Discounts, Adjustments
13,925
TOTAL FUNCTION OPERATING EXPENDITURES35
6 64,863
BUDGETED OPERATING EXPENDITURES
36
NET FUNCTION OPERATING COST
6,553,645
5,469,858
NET FUNCTION OPERATING GAIN
37
17,645
BUDGETED OPERATING GAIN
1 1 , 80o
BUDGETED OPERATING COST
5 , 412 , 804
Notes: The following items must agree:
1. FR19A-99-14 must agree with FRI 9A-99-24.
2. FR19A-99-15 must agree with FR20A-99-34.
3. FR19A-99-25 must agree with FR20A-99-15.
FR19A
M.D. OF KNEEHILL #48
MUNICIPALITY
CAPITAL FUNCTIONS FINANCES ACQUIRED AND FINANCES APPLIED
F
0
By Type and Object for the Year Ended
December 31, 1989
R
2
FUNCTION DESCRIPTIONS
ITEM DESCRIPTIONS
Crz)
32
CAPITAL FINANCES ACQUIRED:
XXX Preceding Year Unexpended FundsBal'ce.
100/200 Special Municipal Levies
310 Debentures, Bonds and Mortgages Issued 3
322 Long-Term Borrowed 8 New Capital Leases4
550 Return on Investments held for Function
570 Insurance Proceeds s
590 Other Revenues from Own Sources.....
1,205
6X0 Sale of Fixed Assets H
360
21 , 00
830 Federal Capital Grants 9
840 Provincial Capital Grants 10
850 Local Government Capital Grants 3 3
86X From Own Municipality Boards or Agencies''
910 Drawn from Function Capital Allowances. 13
920 Drawn from Function Capital Reserves 14
930 Contributed from Operating Functions... 15
75 , 9 3
2 7 , 2 72
1, 35
789,916
940 Contributed from Other Capital Functions' t3
253
970 Developers' Agreements and Levies »
990 Other la
i
9
TOTAL OF FUNDED CAPITAL AVAILABLE
(To FS4-COL. 11
75,693
27,885
1,358
1,007,721
BUDGETED FUNDED CAPITAL
66, 000
14 , 800
841 , 900
I
X X1,11
re" :
EREXPENDITUR
OV EST BE PROVIDED
BY'
100/200 Future Property Levies.......... .
.
3XX Borrowing Approved but not Received 2 3
915 Future Contributions from Operations 22
500
990 Other (Specify) ............3
TOTAL OVEREXPENDITURES AT YEAR END
(To FS4-COL. 2)
500
GRAND TOTAL CAPITAL FINANCING
76,193
27,885
1,358
,
1,007,721
BUDGETED TOTAL CAPITAL FINANCING
66 , 000
14 , 800
841 , 900
CAPITAL FINANCES APPLIED:
XXX Prior Year's Overexpenditures Balance 2u
490 Other Assets Acquired 27
610 Engineering Structures Additions 28
620 Buildings Fixed Assets Additions 29
500
53,597
630 Machines, Equipment Additions........ ,3o
75 , 440
27,885
1,358
771 , 002
640 Land acquired for Government Use 31
650 Vehicle Additions 32
7X0 Grants to Government 3:3
761 Contributed to Operating Functions ,34
1 , 205
762 Contributed to Other Capital Functions -
253
763 Additions to Function Capital Allowances. 36
764 Additions to Function Capital Reserves _3,
181,917
765 Contributed to Own Municipality Agencies 38
770 Grants to Individuals and Organizations 39
990 Other Transactions and Adjustments 40
TOTAL CAPITAL FUNDS APPLIED 4'
(To FS4-COL. 31
76 ,193
27, 885
1,358
1,007,721
BUDGETED CAPITAL APPLICATIONS
66 , 000
14 , 800
841 , 900
42
UNEXPENDED CAPITAL BALANCE AT YEAR END
(To FS4-COL. 41
GRAND TOTAL CAPITAL FINANCING 43
76,193
27,885
1,358
1,007,721
BUDGETED TOTAL CAPITAL FINANCING
66,000
14 , 800
841 , 900
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').
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.
M.D. OF KNEEHILL
.
#/48
MUNICIPALITY
CAPITAL FUNCTIONS FINANCES ACQUIRED AND FINANCES APPLIED
F
R
2
0
By Type and Object for the Year Ended December 31, 1989
FUNCTION DESCRIPTIONS
I ITEM DESCRIPTIONS
41
2
2
CAPITAL FINANCES ACQUIRED:
.>:::c
.
„;.:.:srr>>:>:::;.:
XXX Preceding Year Unexpended FundsBal'ce.
100/200 Special Municipal Levies
310 Debentures, Bonds and Mortgages Issued '
322 Long-Term Borrowed & New Capital LeaseS4
550 Return on Investments held for Function . 5
570 Insurance Proceeds G
590 Other Revenues from Own Sources..... 7
6X0 Sale of Fixed Assets a
1 4 700
700
830 Federal Capital Grants 9
840 Provincial Capital Grants 10
6 1
10 000
850 Local Government Capital Grants 1 1
12,244
86X From Own Municipality Boards or Agencies 2
910 Drawn from Function Capital Allowances. 33
920 Drawn from Function Capital Reserves 14
930 Contributed from Operating Functions... 3 6
110,884
2 , 2 39
940 Contributed from Other Capital Functions( 6
10,000
700
970 Developers' Agreements and Levies 7
990 Other e
29 , 29
TOTAL OF FUNDED CAPITAL AVAILABLE
108,853
10,000
136 , 284
2 , 9 39
ITo FS4-COL. tl
BUDGETED FUNDED CAPITAL
t 2 $ , 480
32 , 500
I
V
OEREXPENDITURES TO BE PROVIDED BY:
100/200 Future
Property Levies....
48,150
3XX Borrowing Approved but not Received 23
915 Future Contributions from Operations 22
3,203
104,978
990 Other (Specify) . ~ t7P.P tS.. • _ • 23
10 , 27
24
TOTAL OVEREXPENDITURES AT YEAR END
(To FS4-COL
2)
6 2 180
104
9 ]8
.
GRAND TOTAL CAPITAL FINANCING
1
1
171,033
10,000
136,284
107,917
BUDGETED TOTAL CAPITAL FINANCING
12 8,48o
32 , 500
CAPITAL FINANCES APPLIED:
•
XXX Prior Year's Overexpenditures Balance 2b
152,116
,
490 Other Assets Acquired 27
610 Engineering Structures Additions....... 28
1 , 9 1 7
20,472
620 Buildings Fixed Assets Additions 2y
750
1 , 2 1
630 Machines, Equipment Additions........ 30
52 , 199
3 , Q
640 Land acquired for Government Use 31
650 Vehicle Additions :32
74,085
7X0 Grants to Government 33
761 Contributed to Operating Functions 34
762 Contributed to Other Capital Functions 35
10,000
700
763 Additions to Function Capital Allowances. 36
764 Additions to Function Capital Reserves 37
765 Contributed to Own Municipality Agencies 38
770 Grants to Individuals and Organizations 39
990 Other Transactions and Adjustments 40
TOTAL CAPITAL FUNDS APPLIED ,
(To FS4-COL. 3)
i-11,0_33-
o
t 6 284
107 917
BUDGETED CAPITAL APPLICATIONS
128.480
32,500
42
UNEXPENDED CAPITAL BALANCE AT YEAR END
(To FS4-C0L 4)
L,250
GRAND TOTAL CAPITAL FINANCING 43 I
L
t 171,033
10 000
136 284
107,917
BUDGETED TOTAL CAPITAL FINANCING
I
L
1
1
128,48o
32 , 500
Notes: 1. One column to be completed for each functio
n 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.
M...D... OF KNEFHILL #48
MUNICIPALITY
CAPITAL FUNCTIONS FINANCES ACQUIRED AND FINANCES APPLIED
F
R
2
0
By Type and Object for the Year Ended December 31, 1989
FUNCTION DESCRIPTIONS
ITEM DESCRIPTIONS
9
CAPITAL FINANCES ACQUIRED:
XXX Preceding Year Unexpended FundsBal'ce. 1
100/200 Special Municipal Levies 2
310 Debentures, Bonds and Mortgages Issued 3
322 Long-Term Borrowed 8 New Capital LeaseS4
550 Return on Investments held for Function . 5
570 Insurance Proceeds 1;
590 Other Revenues from Own Sources..... 7
6X0 Sale of Fixed Assets 8
830 Federal Capital Grants s
840 Provincial Capital Grants 10
850 Local Government Capital Grants 1 1
86X From Own Municipality Boards or Agencies"
910 Drawn from Function Capital Allowances. 1'1
920 Drawn from Function Capital Reserves 14
930 Contributed from Operating Functions... 15
1 30 , 000
940 Contributed from Other Capital Functionslf
970 Developers' Agreements and Levies 1 r
990 Other 18
TOTAL OF FUNDED CAPITAL AVAILABLE
FS4COL
1
1 0 000
.
(To
)
BUDGETED FUNDED CAPITAL
N I L
I
OVEREXPENDITURES TO BE PROVIDED BY:
100/20U Future Property Levies.......... .
3XX Borrowing Approved but not Received 1
915 Future Contributions from Operations z2
990 Other (Specify) ....................21
TOTAL OVEREXPENDITURES AT YEAR END
To FS4-COL 2)
GRAND TOTAL CAPITAL FINANCING
1 30 , 000
BUDGETED TOTAL CAPITAL FINANCING
N I L
CAPITAL FINANCES APPLIED:
XXX Prior Year's Overexpenditures Balance 26
490 Other Assets Acquired 27
610 Engineering Structures Additions....... 2H
620 Buildings Fixed Assets Additions 19
630 Machines, Equipment Additions........ 30
640 Land acquired for Government Use 31
650 Vehicle Additions 32
7X0 Grants to Government 33
761 Contributed to Operating Functions 34
762 Contributed to Other Capital Functions 35
763 Additions to Function Capital Allowances. -
764 Additions to Function Capital Reserves ...17
,
765 Contributed to Own Municipality Agencies iH
770 Grants to Individuals and Organizations 31)
990 Other Transactions and Adjustments 4o
TOTAL CAPITAL FUNDS APPLIED 11
1 30 , 000
(To FS4-COL. 3)
BUDGETED CAPITAL APPLICATIONS
N I L
42
UNEXPENDED CAPITAL BALANCE AT YEAR END
(To FS4-COL. 41
43
GRAND TOTAL CAPITAL FINANCING
1 30 , 000
BUDGETED TOTAL CAPITAL FINANCING
N I L
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').
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.
M.D. OF KNEEHILL #48
MUNICIPALITY
CAPITAL FUNCTIONS FINANCES ACQUIRED AND FINANCES APPLIED F R 2 0 A
By Type and Object for the Year Ended December 31, 1989
C
C
FUNCTION DESCRIPTIONS
ITEM DESCRIPTIONS
GRAND TOTAL
gg
CAPITAL FINANCES ACQUIRED:
XXX Preceding Year Unexpended Funds Bal'ce. 1
100/200 Special Municipal Levies 2
310 Debentures, Bonds and Mortgages Issued 3
322 Long-Term Borrowed & New Capital Leases,
550 Return on Investments held for Function . 5
570 Insurance Proceeds 6
590 Other Revenues from Own Sources..... 7
1 , 205
6X0 Sale of Fixed Assets 8
232,36o
830 Federal Capital Grants 9
840 Provincial Capital Grants .............1o
77 , 313
850 Local Government Capital Grants ......11
12,244
86X From Own Municipality Boards or AgencieW
910 Drawn from Function Capital Allowances.13
920 Drawn from Function Capital Reserves . 14
930 Contributed from Operating Func. (2) ....15
1,137,362
940 Contributed from Other Capital Func. (1). 16
10,953
970 Developers' Agreements and Levies 17
990 Other 16
29,296
F TAL OF FUNDED CAPITAL AVAILABLE 19
1,500,733
BUDGETED FUNDED CAPITAL
1 , 083, 680
REXPENDITURESTO BE PROVIDED BY:
OVE
100/200 Future Property Levies 20
4 i 150
3XX Borrowing Approved but not Received ..21
915 Future Contributions from Operations ...22
108,681
990 Other(Specify) ..Grants............ 23
l0, 27
F OTAL OVEREXPENDITURES AT YEAR END 24
167,658
25
GRAND TOTAL CAPITAL FINANCING
1 668 91
BUDGETED TOTAL CAPITAL FINANCING
1,083,680
CAPITAL FINANCES APPLIED:
ismom
XXX Prior Year's Overexpenditures Balance ..26
1
80
490 Other Assets Acquired ........27
610 Engineering Structures Additions 28
39,389
620 Buildings Fixed Assets Additions .......29
56,088
630 Machines, Equipment Additions 30
971,524
640 Land Acquired for Government Use.... 31
650 Vehicle Additions 32
74,05
7X0 Grants to Government 33
761 Contributed to Operating Functions (3) 34
1,205
762 Contributed to Other Capital Functions (1) 35
(10,953
763 Additions to Function Capital Allowances. 36
764 Additions to Function Capital Reserves 37
311,917
765 Contributed to Own Municipality Agencies36
770 Grants to Individuals and Organizations 39
990 Other Transactions and Adjustments 40
TOTAL CAPITAL FUNDS APPLIED 41
1,659,141
BUDGETED CAPITAL APPLICATIONS
42
UNEXPENDED CAPITAL BALANCE AT YEAR END
L 1 , 06,680
9 , 250
GRAND TOTAL CAPITAL FINANCING 43
1,668,391
BUDGETED TOTAL CAPITAL FINANCING
1,083,680
Notes: The following items must agree:
1. FR20A-99-16 must agree with FR20A-99-35.
2. FR20A-99-15 must agree with FR19A-99-25.
3. FR20A-99-34 must agree with FR19A-99.15.
C11
M.D. OF KNEEHILL #48
MUNICIPALITY
STATEMENT OF UNEXPENDEDIOVEREXPENDED CAPITAL FUNDS AS AT DECEMBER 31,1989
FR20B
PROJECT
1
CURRENT
2
PRIOR YEAR'S
P
N
3
COSTS TO BE
FINANCING
1
UNEXPENDED
12
13
OVEREXPENDED
PARTICULARS
YEAR
COSTS
OVEREX
E
D•
ITURES
FINANCED
(TOTAL 1 8 2)
1
°
PRIOR YEAR'S
UNEXPENDED FUNDS
e DEBENTURES &
LONG-TERM
BORROWING
e
GRANTS
7
DRAWN FROM
CAPITAL RESERVES
3
CONTRIBUTED FROM
OPERATING FUNC.
9 DEVELOPERS'
1
AGREEMENTS
AND LEVIES
1
D
SALE Of ASSETS
AND OTHER
BALANCE
AT YEAR END
CODE
BALANCE
AT YEAR END
Swalwell
17,502
1 8 084
1 8
Kneehill cree
k 1 41
14,032
is.447
Keivers Lake
63,114
Admin Bldg.
Soo
500
Pesticide
750
750
10,000
9,250
Bldg.
TOTAL
83,281
193,980
277,261
79,557
39,296
9,250
167,658
NOTE:
CODE NO.: Column number for type of financing making up unexpended or overexpended balance.
M.D. OF KNEEHILL #48
MUNICIPALITY
FINAL REPORT ON ASSESSMENTS AND VALUATIONS FOR 1989 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
S.F. PUBJECT 5
, SCHOOL FOUNDATION 2 SCHOOL FOUNDATION a SCHOOL FOUNDATION , SCHOOL FOUNDATION 5 STRUCTURES
TAXABLE PROPERTY ASSESSMENTS
Commercial Properties
.
302,570
2 0 20
2 0 680
3,076,570
Industrial Properties
461,370
6 617 440
34 911,950
41 990 76
M
Residential Properties
2 02 5,420
24,880
6,243,450
..:i : `?i3't »
8 2
Farming Properties...
822 280
2,805,370
131,230,25
TOTAL TAXABLE PROPERTY ASSESSMENTS
124,628, 020
6 611,100
9,048,820
9,120,760
35,182,630
184,591,330
OTHER TAXABLE ASSESSMENTS
Railway Rights-of-Way
e
1,370,610
1, 3 70 , 610
Pipe Lines
2 0
71,408,540
71 410 00
Electrical Power Services
8
2 ,740,250
2 740 250
Cable T.V. Systems
9
11 40
11,74o
Sec. 25 Municipal Tax Act
29
24,140
%
10
418,050
ITOTAL OTHER TAXABLE ASSESSMENTS
r
o
24,14o
2,36o
39 3 > 910
75 , 5 31,140
75 ,951, 550
GOVERNMENT PROPERTIES
3
Municipal Electrical System
.
.
W
_
Municipal Gas System
12
Municipal Telephone System
28
. .
Municipal Rental Properties
13
Leased Grazing a La and Tax Recovery nds4
TOTAL MUNICIPAL ASSESSMENTS
15
Alberta Government Telephones
18
.
> >
z 152 6oo
Alberta Liquor Control Board
17
Other Provincial for Grants•in•Lieu......
18
8,850
10 410
Alberta Housing Corporation
19
Seniors Self-Contained Units
30
_
TOTAL PROVINCIAL ASSESSMENTS
20
1 , 560
8 , 850
T 2 ,15 2 , 600
7
2,163,010
1
FEDERAL GOVERNMENT ASSESSMENTS
710
7
29,880
37,590
21
,
GRAND TOTAL ASSESSMENTS
124,652,160
6,622,730
9,442,730
9,159,490
T112,866,370
I
262,743,480
F I
22
Year Last General Assessment became effective for taxation purposes: Land 19_ Improvements 19
AOR%
t, j
0
M.D. OF KNEEHILL # 40
MUNICIPALITY
SUMMARY TABLE OF COMPARATIVE MILL RATES
For The Year Ended December 31, 1989
FR22
PRECEDING YEAR 1988 CURRENT YEAR 1989
1p 5 6
SINGLE FAMILY MULTIFAMILY ELECTRIC POWER SINGLE FAMILY MULTIFAMILY ELECTRIC POWER
RESIDENTIAL RESIDENTIAL(2) IF NONRESIDENTIAL AND PIPE LINE RESIDENTIAL RESIDENTIAL(2) IF NONRESIDENTIAL AND PIPE LINE
MUNICIPAL MILLS
Operating Special Levies
Capital Special Levies 2
Other Municipal Services
---15-737
1
1
15 . ] 7
16.4
39
16.4
16.4
16.439
TOTAL MUNICIPALMILLS
15.737
15.137
15.737
15.737
16.439
16.439
16,439
16.439
EDUCATION MI
.
s
4
s
`
e
~
School Foundation Program........... t
n e,.: ~.w. .
,
,
.:.ir,.:. r:,.:. ,..n,
...........`rfi
.n.
.
n.:::~.,..r a.:. ~:.n..
5.026
.........,..e
.
:
5.026
>.r
3
,918
,918.
School Boards Representative (1) E
8.294
8,294
8.294
8.873
8.234
8.23
8,234
9,278
TOTAL EDUCATION MILLS
8,294
8.294
13.320
13.899
8.234
8.234
13.152
14.196
OTHER REQUISITION MILLS 6
0.131
0.73
0.737
0.846
0.728
0.728
0.728
0.728
0
TOTAL REPRESENTATIVE MILL RATES
24-768
24.768
29.794
30.482
25.401
25.401
30.319
31.363
(1)
Public School Board io
8.294
8.294
8.294
8.873
8.234
8.234
8.234
9.278
Separate School Board 1,
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(2) Rural Municipalities may use this column for farmland mill rates if they differ from single family residential.
M. D.. OF. KNE.EH.I,LL.. 4.8
MUNICIPALITY
PAYMENT TO COUNCILLORS AND COUNTY SCHOOL AUTHORITY REPRESENTATIVES
For The Year Ended December 31, 1989
F R 2 3
DDIVISION
WARD
IF APPLICABLE)
NAME
[~LALARIES
FEES
MILEAGE
Z ANp 1
SUBSISTENCE
13 TOTAL
embers of Council and County School Authority Representatives
1
CODE Finlay
2
HOFF Otto
11,610 -
1,89n
13,50n
3
BOAKE, Robert E.
13,700 -
1,828
15,52
4
MARZ Richard A.
14,195 -
1,141
15.3-AA
6
HASTIE Bruce
6
VICKERY Rick
2,9 5
149
3,297
7
HOGG Lawrence
14,i4o
1,846
.
15,981;
5
MUELLER, Harold
11 44
1.74
13, 192
TOTAL z
L 91,755
12,571
104,326
LESS SCHOOL PURPOSES (1) 3
0
0
0
TOTAL FOR MUNICIPAL PURPOSES 1
F !91,755
12 , 5 71
l 0 4 , 326
(1) Counties Unly
SUMMARY MUNICIPAL STATISTICS AT DECEMBER 31, 1989
1
PERSONNEL: FULL TIME
1. Appointed Office Staff i
2. Public Works Staff z 30
3. Other People on Payroll 3 7
PART TIME
1. Appointed Office Staff a
2. Public Works Staff 5
3. Other People on Payroll s
2
71
TOTAL STAFF ON PAYROLL
1
46
Population
4
s
Total Area of Municipality
331 ha. .957 io
Length of all open roads maintained 2 , 79 1.56km.
Surety Bond No ..........SY.. 0.. 1. 2..1
5y Jubilee Insurance. Age.n.cies
FR24
z
i
Water Mains Length
6 • 591
km.
Number of Fire Hydrants
z
13
3
Sanitary Sewer Mains Length
7.599 km.
Storm Sewer Mains Length
a
km.
Number of Parcels
- Taxable Properties
5
7068
s
- Exempt Properties
264
F Total Parcels
7332
Summer Villages: Number of Residences
a
F 0
Fire, Theft and Liability Insurance
by Jubilee Insurance Agencies
MUNICIPAL TREASURER'S REPORT
The information contained in the supporting schedules and reports is as shown by the books and records of M u n 1 c.i.pa.l.......
.D i s.t r-i-ct. of.. Kneeh i 1.1. . . .#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 Municipal Treasurer
9Q
NOTE: 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, 1989
MUNICIPALITY NAME:
FORM FS2, PAGE 2
COLUMN 2, LINE 26
COLUMN 2, LINE 42
MUNICIPAL DISTRICT OF KNEEHILL #48
TOTAL SHORT-TERM LOANS &OVERDRAFTS $ 21,952
TOTAL RESERVES FOR CAPITAL $ 1,698,240
FORM FS3, PAGE 3
COLUMN 1, LINE 61
TOTAL GENERAL MUNICIPAL REVENUES
$
5,453.501
COLUMN 3, LINE 63
NET DEFICIT FOR YEAR
$
COLUMN 4, LINE 63
NET SURPLUS FOR YEAR
$
1 , 288
FORM FS5, PAGE 5
COLUMN 2, LINE 10
TOTAL TAXES & GRANTS-IN-LIEU
$
7,417,634
FORM FR1 1, PAGE 15
COLUMN 3, LINE 51
REDUCTIONS IN DEBENTURES,
BOND & MORTGAGE ISSUES
$
NIL
COLUMN 4, LINE 51
DEBENTURES, BOND & MORTGAGE ISSUES
$
N I L
COLUMN 3, LINE 52
REDUCTIONS IN DEBENTURES, BONDS & MORTGAGE
N I L
ISSUES - COUNTY SCHOOL
$
COLUMN 4, LINE 52
DEBENTURES, BONDS & MORTGAGE ISSUES - COUNTY
SCHOOL
$
N I L
FORM FR12, PAGE 17
COLUMN 3, LINE 51 REDUCTIONS IN LONG-TERM
CAPITAL BORROWING & CAPITALIZED LEASES $ N I L
COLUMN 4, LINE 51 LONG-TERM CAPITAL BORROWING & CAPITALIZED
LEASES $ NIL
FORM FR13, PAGE 18
COLUMN 3, LINE 51 REDUCTIONS IN LONG-TERM BORROWING N I L
FOR OPERATIONS $
COLUMN 4, LINE 51 LONG-TERM BORROWING FOR OPERATIONS $ ETC
FORM FR19A, PAGE 23
LINE 1
SPECIAL MUNICIPAL LEVIES
$
16,978
LINE2
SALES TO OTHER GOVERNMENTS
$
14,266
LINE 3
SALES OF GOODS & SERVICES
$
100 , 261
LINE 4
PROFESSIONAL & OTHER LICENSES & PERMITS
$
2 , 125
LINE 5
MUNICIPAL BY-LAW FINES ISSUED
$
L INE6
RETURN ON INVESTMENTS
$
INE 7
C
RENTAL REVENUES
$
15,264
LINE 8
OTHER REVENUES FROM OWN SOURCES
$
_6,797
LINE 17
OTHER
$
LINE 25
CONTRIBUTION TO CAPITAL PROGRAMS
$
1,137,362
LINE30
BANK CHARGES &SHORT-TERM INTEREST
$
24, 1,14
LINE 31
LONG-TERM DEBT CHARGES
$
N4L
LINE 32
DEBENTURE DEBT CHARGES
$
N I L
FORM FR21, PAGE 27
COLUMN 1, LINE 22
LAND ASSESSMENT EXEMPT FROM S.F.P.
$124,652,160
COLUMN 3, LINE 22
BUILDINGS & IMPROVEMENTS EXEMPT FROM S.F.P.
$
9,442,730
TOTAL ASSESSMENTS EXEMPT FROM S.F.P.
$13
,09 90
COLUMN 2, LINE 22
LAND ASSESSMENT SUBJECT TO S.F.P.
$
6.622.730
COLUMN 4, LINE 22
BUILDINGS & IMPROVEMENTS SUBJECT TO S.F.P.
$
9 , 149,_90
COLUMN 5, LINE 22
MACHINERY, EQUIPMENT, ENGINEERING
STRUCTURES SUBJECT TO S.F.P.
11
$
2,866,370
TOTAL ASSESSMENTS SUBJECT TO S.F.P.
$12
8.648.59U
COLUMN 6, LINE 22
GRAND TOTAL ASSESSMENTS
$26
2.743.480
FORM FR22, PAGE 28
OLUMN 1/2, LINE 9
TOTAL MILL RATE - RESIDENTIAL
2 5.401
~OLUMN 5, LINE 9
TOTAL MILL RATE - NON-RESIDENTIAL
30 , 319
FORM FR24, PAGE 29
COLUMN 1
POPULATION
4,996
COLUMN 1, LINE 9
TOTAL AREA OF MUNICIPALITY (HECTARES)
331,957
C
G
M.D. OF KNEEHILL #48
MUNICIPALITY
ALBERTA MUNICIPAL PARTNERSHIP IN LOCAL EMPLOYMENT PROGRAM (AMPLE)
For the Year Ended December 31, 1989
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 1989 AMPLE grant as follows:
142,585
TOTAL AMPLE GRANT $ 142 , 585
2. Our Capital Expenditures of the 1989 AMPLE grant were broken down as follows:
1. Operating Expenditures
$
Reserves
$
2. Capital Expenditures
$
Reserves
$
3. Debt Retirement
$
KILOMETRES ESTIMATE OF ADDITION (A)
PROJECT (WHERE MAN YEARS OF REPLACEMENT (R)
DESCRIPTION AMOUNT APPLICABLE) EMPLOYMENT BOTH (B)
STATUTORY DECLARATION
C
C
Municipal District of Kneeh i 1 1 No. 48 , Alberta, Canada
Municipality
In the matter of the Alberta Partnership Transfer program (APT),
1, John C. Jeffery, Municpal Administrator
of the mun i c i pal D i s t r i c t of Kneeh i l l No. 48 in the Province of Alberta
do solemnly declare as follows:
During 1989 the Municipal D i s t r i c t
- of Kneeh i 11 No. 48
Municipality
YES NO
A) Was responsible for its own policing service by virtue of:
Operating its own police force. X
Contracting with the Province of Alberta for police services. X
Contracting with another municipality for police services. X
Contracting with the Royal Canadian Mounted Police for police services. _ X
AND/OR
B) Operated an approved conventional public transit system. X
AND/OR
C
C
C) Operated a transportation system for senior citizens and/or handicapped in-
dividuals or provided other specialized transportation services for these in-
dividuals. X
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 Distrig Kneehill #/48
in the Province of Alberta,
this 27 day of February
A.D. 19 90
rea
er
Wfimissioner for Oaths -
M. JEAN "UMNSON
A Camddwi" fa fletta m end for
the Provime o N lbe s, 1 s~~
M1 r4 mtissiat Exp
32