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Home My WebLink About1993 Financial StatementsAlb3rta MUNICIPAL AFFAIRS FINANCIAL STATEMENT For The Fiscal Year Ended December 31, 1993 MUNICIPALITY..... MUNICIPAL DISTRICT OF KNFIHILL #48 ADDRESS........ 232 MAIN STREET BOX 400 THREE HILLS, ALBERTA POSTAL CODE. :IUM.2A0.... TELEPHONE.. 443-5541 FAX.443-5515 NAME OF: MAYORIREEVE:.... RICHARD MARZ TREASURER:...... JOHN C : JEFFERY MAFP 118(93/10) 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. OPERATING FUNCTIONS COMPARATIVE ALLOWANCES AND RESERVES 20 20. CAPITAL FUNCTIONS COMPARATIVE ALLOWANCES AND RESERVES 21 21. OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT (Shown as 22.1 to 22.7 for required pages) 22.1 22. TOTAL OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT 23 23. CAPITAL FUNCTIONS FINANCES ACQUIRED AND FINANCES APPLIED (Shown as 24.1 to 24.7 for required pages) 24.1 24. TOTAL CAPITAL FUNCTIONS FINANCES ACQUIRED AND FINANCES APPLIED 25 25. STATEMENT OF UNEXPENDED/OVEREXPENDED CAPITAL FUNDS 26 26. FINAL REPORT ON ASSESSMENTS AND VALUATIONS FOR YEAR 27 27. SUMMARY TABLE OF COMPARATIVE MILL RATES 28 28. PAYMENT TO COUNCILLORS FOR MUNICIPAL PURPOSES 29 29. SUMMARY MUNICIPAL STATISTICS 29 30. MUNICIPAL TREASURER'S CERTIFICATE 29 31. FINANCIAL/STATISTICAL INFORMATION 30 32. STATUTORY DECLARATION 31 Box 1207 KANGAS 110-4th Avenue North 230-6th Street THREE HILLS, Alberta BEISEKER, Alberta A B L E T T TOM 2A0 443-5343 TOM OGO 947-2288 Fax 443-7107 Fax 947-2381 1-800-387-6581 Chartered Accountants Robert W. Kangas, B.Comm., C.A. James H. Ablett, B.Comm., C.A. Kevin M. Kolke, B.Comm., C.A. AUDITORS' REPORT To the Reeve and Council Municipal District of Kneehill # 48 We have audited the Consolidated Balance Sheet of the Municipal District of Kneehill # 48 as at December 31, 1993 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 and Consolidated Statement of Equity in Fixed Assets and the schedules supporting these statements for the year then ended. These financial statements are the responsibility of the municipal administration. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform our audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by administration, as well as evaluating the overall financial statement presentation. In our opinion, these financial statements present fairly, in all material respects, the financial position of the municipality as at December 31, 1993 and the results of its operations and the changes in its capital financing for the year then ended in accordance with the disclosed basis of accounting described in Note 1. As required by Section 70(2) of the Municipal Government Act, we report that, in our opinion, the disclosed basis of accounting has been applied on a basis consistent with that of the preceding year, except as described in Note 2. CHART RED ACCOUNTANTS Z.'V 'U- k1A February 10, 1994 Three Hills, Alberta Members of the Institute of Chartered Accountants of Alberta MUNICIPAL. DISTRICT. OF, KD=ILL, #48... . MUNICIPALITY CONSOLIDATED BALANCE SHEET As At December 31 st, 1993 F S 2 CONSOLIDATED ASSETS 1 PRECEDING YEAR 1992 2 CURRENT YEAR 1993 110 Cash on Hand 1 450 456 121 Cash in Chartered Banks z 122 Cash in Near Banks and other Financial Institutions 3 369,980 27,799 100 TOTAL CASH ON HAND AND..ON DEPOSIT 4 370,430 28,255 210 Taxes and Grants-In-Lieu Receivable s 364,0i 288,891 2X0 Receivable from Other Governments 6 204,199 274,684 270 Trade Accounts Receivable 7 35,388 69,661 290 All Other Receivables s 200 TOTAL ACCOUNTS RECEIVABLE (FR1.24) 9 603,688 633,236 300 TOTAL INVESTMENTS, LOANS AND ADVANCES (FR4-21) 10 5,103, 831 6,247,051 477 Trust Accounts Administered (Total) 11 4,551 4,508 490 Other Assets (Specify Capital = $ ) 12 79,892 81,659 400 TOTAL OTHER ASSETS 13 84,443 86,167 570 Land Held for Resale . (FR3-11) 14 5,070 , 590 Other Inventories (Tangible Assets) 15 1,757,906 1,116,870 500 TOTAL INVENTORIES (TANGIBLE ASSETS) IFR3.22) 16 1,762,976 1,122,240 610 ENGINEERING STRUCTURES FIXED ASSETS (FRB-53) 17 1,628,357 1,628,357 620 BUILDING FIXED ASSETS (FR7.53) 18 1,762,674 1,770,427 630 MACHINERY, EQUIPMENT FIXED ASSETS (FR8-53) 19 6,246,362 6,233,004 640 LAND FOR OWN GOVERNMENT USES (FR9-53) 20 245,073 245,573 650 VEHICLES FIXED ASSETS (FR10-53) 21 2,592,918 2,639,203 600 TOTAL FIXED ASSETS 22 12,475,384 12, 516, 564 800 DEBT CHARGES RECOVERABLE 23 900 NET ACCUMULATED DEFICITS (FS6-99-6) 24 TOTAL CONSOLIDATED ASSETS 25 20, 400, 752 20,633,513 CONSOLIDATED LIABILITIES PRECEDING YEAR 1992 _ CURRENT YEAR 1993 100 TOTAL SHORT-TERM LOANS AND OVERDRAFTS 26 2X0 Payable to Other Governments 27 141,781 130,589 270 Trade Accounts Payable 28 413,435 45,9159 290 All Other Payables 29 200 TOTAL ACCOUNTS PAYABLE (FR2.21) 30 5551216 576-,558 310 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).. 33 300 TOTAL LONG-TERM DEBT OBLIGATIONS 34 47X Meter Rentals and Other Deposit Liabilities (FR15-9)... 35 25,326 25,326 477 Administered Trust Liabilities (Total) (FR14-6)... 36 4,551 - - 4,508 490 Other Liabilities (Specify Capital = $ (FRis-14).. 37 198, GBT 154,399 400 TOTAL OTHER LIABILITIES 36 228 , 564 184,233 6XX TOTAL ALLOWANCES FOR OPERATING FUNCTIONS (FR17-53) 39 66X TOTAL CAPITAL ASSET VALUATION ALLOWANCES (FR18.53) 40 7XX TOTAL RESERVES FOR OPERATING FUNCTIONS (FR17.53) 41 2,600,000 3,200,000 76X TOTAL RESERVES FOR CAPITAL (FR18-53) 42 70,734 800 TOTAL EQUITY IN FIXED ASSETS (FS7.14) 43 12, 480, 454 12, 521, 934 900 NET ACCUMULATED SURPLUS (FS6-99-12) 4 4►465►784 4,150,788 TOTAL CONSOLIDATED LIABILITIES 45 20, 400, 752 20,633,513 MUNICIPAL DISTRICT OF KNEF_HILL #48 MUNICIPALITY COMBINED OPERATING REVENUES AND EXPENDITURES F S 3 By Function for the Year Ended December 31, 1993 FUNCTION DESCRIPTIONS 11 1 OPERATING REVENUES (FR19-18) 2 OPERATING EXPENDITURES (FR19-35) 3 NET COST OF OPERATIONS (FR19.36) 4 NET GAIN FROM OPERATIONS (FR19.37) 11 Council and Other Legislative 1 lb3,890 1b3'890 Administration and Other z 12 General 41,517 , 3 4 21 Police Department and Services Used s 23 Fire Fighting and Preventive Service s -b-/, bUl 67,501 24 Disaster Service and Emergency Measures 7 25 Ambulance Services and First Aid 8 26,835 26,835 26 By-Laws Enforcement and Other 9 30,957 176,977 146,020 10 11 31 Common Services and/or Equipment Pool 12 Lighting 13 Walks Streets 32 Roads 1,310 610 5,886,588 4,575,978 , , , 14 33 Airport Services 15 34 Public Transit Systems 16 37 Storm Sewers and Drainage 17 18 41 Water Supply and Distribution System 19 20,085 16,063 4,022 20 42 Sanitary Sewage Service and Treatment 21 7,352 2,042 5,310 22 43 Garbage Collection & Disposal 23 29,/ lb9,444 129, b_/4 24 25 51 Family and Community Support Services 26 108F888 108,888 52 Day Care 27 53 Other Public Health 28 56 Cemeteries and Crematoriums 29 2,bbO 13'01 10, 4b5 30 61 Municipal Planning, Zoning & Development 31 62 Community and/or Agricultural Services 32 137,858 7 , 57 41199 , 66 Subdivision Land and Developments............ 33 67 Public Housing Operations 34 69 Land/Housing/Building Rentals and Other 35 36 37 38 71 Recreation Board and Other Services . 39 . . 72 Recreation/Parks Facilities and Programs . 29,110 146,707 117,597 . . 40 Museum etc 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 - 97 Operating Contingencies Reserve 50 100,0 100,00 a r TOTAL FUNCTIONALIZED OPERATIONS 51 1,718,697 7,634,060 5,924,695 9,332 ENERAL MUNICIPAL REVENUES: 100/200 Net Taxes for General Purposes. . (FS5-36) 52 Penalties and Costs on Taxes 53 540 Revenues from Franchises & Concession Contracts 54 -I e es 5 /Dividends/etc. 5 nt r t v tm nt s 550 Returns on In es e 590 Other Revenues from Own Sources............ 56 730 Federal Govt. & Agencies Unconditional Grants 57 740 Provincial Govt. & Agencies Unconditional Grants . 56 750 Local Governments Unconditional Grants........ 59 990 Other so ' : 2?,i.~r,>,+'~{..r';{'::1 1u"~. .:..Cy.;t:::n.:;?'~ r ~1 3b r 44-1 -57422 , r 4, bb4 39,733 9,956 iSYt?vi9nvi}:\:Jh.'.n .5 n+i:: `~F~':'s ::.sir:},::!:.: • ..,~:<„'..vt::J::J:•:?. ,J::::..::.:: ~ v::.<. r, r:: ; s:#<'<s;>~`t's•':•>,;.::?? •:K n.{'. ~ u ....:a•;?:.}::.:::.::::.:??<:.?,~ . .JJ•.:.4~:.::.~.:::??.~:„:.:?... J..:~.:;.x.~..::J.., , :<s;: > a...:x;...... .:..<x: x ~.J wfitt.. vK a ~::•:ra:..,:: : CJf "koa. J ,J. 4,935,443 57,422 r ,884 639,733 9,956 61 MUNICIPAL REVENUES RAL TOTAL GENE 5r 915,652 ' '•':>•v«':'? ,915,652 ? s2 TOTAL MUNICIPAL OPERATING FUNCTIONS 7,634,349 7,634,060 5,924,695 F 5,924,984 63 NET SURPLUS OR DEFICIT FOR YEAR ; s 289 96 County School Functions 64 GRAND TOTAL OPERATING FUNCTIONS SURPLUS/ 65 DEFICIT 7,634,349 7,634,060 289 MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY COMBINED CAPITAL FINANCING ACQUIRED AND APPLIED F S 4 By Function for the Year Ended December 31, 1993 FUNCTION DESCRIPTIONS 1 FUNDED CAPITAL AVAILABLE ' (FR20.19) 2 OVEREXPEND ITURES AT YEAR END (FR20.24) 3 CAPITAL FUNDS I APPLIED • • (FR 0-41) 4 UNEXPENDED FUNDS AT YEAR END (FR20.42) 11 Council and Other Legislative 1 12 General Administration and Other 2 6,907 6,9107 3 4 21 Police Department and Services Used 5 23 Fire Fighting and Preventive Service s 5,000 r 24 Disaster Service and Emergency Measures 7 25 Ambulance Services and First Aid s 26 By-Laws Enforcement and Other s 18, 029 , 10 11 31 Common Services and/or Equipment Pool ........12 32 Roads, Streets, Walks, Lighting ................13 5 , 5 955,541 ..............................................14 33 Airport Services .............................15 34 Public Transit Systems .......................16 37 Storm Sewers and Drainage ....................17 ..............................................16 41 Water Supply and Distribution System ...........1s ..............................................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 ..........................26 56 Cemeteries and Crematoriums .................29 ..............................................30 61 Municipal Planning, Zoning & Development .......31 62 Community and/or Agricultural Services 32 11,481 111481 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 ..............................................4b ..............................................49 97 General Capital Reserves so TOTAL MUNICIPAL CAPITAL FUNCTIONS' 51 996, 958 F rill 996,958 rill 96 County School Functions .....................52 GRAND TOTAL CAPITAL FUNCTIONS 53 996,958 (1) nil 996,958__~ (2) rill (1) Amount to be entered for deletion from equity as Overexpenditures In the 'Consolidated Statement of Equity' on page 7. (2) Amount to be entered for addition to equity as Unexpended Balances in the 'Consolidated Statement of Equity' on page 7. ' Includes prior year's Unexpended Funds. ' • Includes prior year's Overexpenditure. MUNICIPAL DISTRICT. OF KNEEUILL. AAR MUNICIPALITY TAXES LEVIED AND GRANTS-IN-LIEU For Preceding Year and Current Year Ended December 31, 1993 FS5 ITEM DESCRIPTIONS 1 PRECEDING YEAR AMOUNT 2 CURRENT YEAR AMOUNT LEVIES FOR REVENUE: tr. :::k.`:.:.J..k: 4:mg ?s.<•< gm. . 111 Residential Taxes 37 506,195 472,009 112 Commercial Taxes 36 183,454 r 163 113 Industrial Taxes 39 , 8 2 3 , , , 114 Farmland Taxes ........................................................40 3,151,316 2,869,387 110 SUB-TOTAL FOR REAL PROPERTY TAXES 1 5,664,468 5,233,484 120 Special Assessments and Local Improvements (FS5.32) z , , 130 Mobile Home License Fees Collected 3 5,321 , 170 Business Taxes 4 190 Power, Pipe, Cable T.V. and Other Taxes 5 3,865,296 3,955,285 230 Federal Grants-in-Lieu of Taxes 6 660 625 240 Provincial Grants-In-Lieu of Taxes 7 530 499 250 Other Local Government Grants-In-Lieu S 270 Other Grants-In-Lieu of Taxes s. 1001200 TOTAL TAXES AND GRANTS-IN-LIEU 10 9,548,130 9,206,950 EXPENDED BY TRANSFERS: :!::rt 'r "J'•i '$$?Ju:?rL:^•:: 4:•vlika+'f: :?:5}:'..4':•Y;}:A.:.:L.?zS: ~Q: • I :.l :i W}}; 6:•;N • ~xJ.. 'r ..u.•~.f:: 74X Provincial Planning Fund Requisition 11 26,039 24,727 74X School Foundation Program Requisition(s) Total 12 r , r SUPPLEMENTARY SCHOOL REQUISITIONS: ' .:.r: r •::,A•>+}J:L.:?.}}}:~J:.::~:}:.,;J:•: •J:?.~ HREE HILdS SCHOOL DIVISION 75X .':I SD No ......13 , /~)6,b4lb -5 ► 114 , Zj4 75X ......................................................S.D. No.......14 75X S.D.No....... 15 75X S.D.No....... 16 75X S.D. No....... 17 75X ......................................................S.D. No....... is 75X S.D.No....... 19 75X ..S.D.No....... 20 OTHER REQUISITIONS: J ik'.!i.:{.T{.vM1K: vt4 ~1:•}J. ~2%'J:' M:07 :'}::tii,:::}. Ati} 'y::... •:•}'f?.}. sk. n' .~i,~,. vJ }~{Y i.} {f:\.~ •{,T:,.+,. ?K \1 ii:,v,: 'f•~ ' i 75X THREE HILES H.D. NoA5.... 21 . 13,488 3,42 75X .OLDS H.D. No 26 22 3 , 256 3 , 428 75X . DRLTMEIELT..R . . . • • , • • • H.D. No. .3 23 9,932 75X Nursing Home .........................................................24 75X Auxiliary Hospital TR(It • • • , „ - • , , , • H. D...No56..... 25 4,719 75X . GOLDEN .HILLS • LODGE Seniors Foundation 26 54,487 57,308 75X Seniors Foundation 27 75X ..INNISFAIL H-. D. No16 28 3,459 L- 75X 2s L 7401750 SUB-TOTAL FOR REQUISITION TRANSFERS 30 3,747,364 4,259,563 31 BALANCE OF LEVIES FOR MUNICIPAL PURPOSES 5,800,766 4,947,387 ALLOCATED AS SPECIAL MUNICIPAL LEVIES: ~i:Ytik :+;;i:;~::kk:;~"{> :~i:::G::k;i:K'ck•;;•.:~• 120 SpecialAssessments and Local Improvements (FR19-1,FR20.2).. 32 11,855 11,944 1 XX/2XX Special Levies for Operations (FR1 s-1) 33 1 XX/2XX Levies for Capital Projects and Special Reserves (FR20-2) 34 E 001200 SUB-TOTAL SPECIAL MUNICIPAL LEVIES 35 11,855 11,944 1001200 NET TAXES FOR GENERAL MUNICIPAL PURPOSES (1) (FS3.52) 36 5,788,911 4,935,443 (1) The 'Net Taxes for General Municipal Purposes' must be the same as the amount on page 3. DETAILED BREAKDOWN OF SPECIAL MUNICIPAL LEVIES F S 5 A SPECIAL ASSESSMENTS AND LOCAL IMPROVEMENTS (LINE 32) SPECIAL LEVIES FOR OPERATIONS (LINE 33) LEVIES FOR CAPITAL PROJECTS AND SPECIAL RESERVES T (LINE 34) FUNCTION AMOUNT FUNCTION AMOUNT FUNCTION AMOUNT 41 4,592 42 7,352 11,944 MUNICIPAL DISTRICT OF KNEEHILL (#48 MUNICIPALITY CONSOLIDATED STATEMENT OF SURPLUS (DEFICIT) F S 6 As at the Year Ended December 31, 1993 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS AIRPORT SERVICES 33 PUBLIC TRANSIT SYSTEMS 34 DEFICIT SURPLUS DEFICIT SURPLUS - Preceding Year Balance 7 7 - Adjustments 2 8 2 8 - Current Year Operations (from page 3) 3 9 3 9 -Transfers to and from Other Functions 4 10 4 10 - SUB-TOTAL 5 1 s 11 - Balance at Year End s 12 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS STORM SEWERS AND DRAINAGE SYSTEMS 37 WATER SUPPLY AND DISTRIBUTION SYSTEMS 41 DEFICIT SURPLUS DEFICIT SURPLUS - Preceding Year Balance ' 7 116,660 7 - Adjustments 2 8 2 a -Current Year Operations (from page 3) 3 9 3 s 4, 022 - Transfers to and from Other Functions 4 10 4 10 - SUBTOTAL s 11 s 11 r - Balance at Year End s 12 s 2-,-63 8 12 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS SANITARY SEWAGE SERVICE AND TREATMENT 42 GARBAGE COLLECTION AND DISPOSAL SYSTEMS 43 DEFICIT SURPLUS DEFICIT SURPLUS - Preceding Year Balance ' 7 38,073 1 365 , 662 7 - Adjustments 2 8 2 a -Current Year Operations (from page 3) 3 9 5, 310 3 12.9, 674 9 - Transfers to and from Other Functions 4 ' ° a 10 - SUB-TOTAL 5 i1 383 s 495,33b 11 - Balance at Year End s 12 r s 495,336 12 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS SUBDIVISION LAND AND DEVELOPMENTS 66 GAS PRODUCTION AND DISTRIBUTION SYSTEMS 91 DEFICIT SURPLUS DEFICIT SURPLUS - Preceding Year Balance 1 7 1 7 - Adjustments 2 a 2 8 - Current Year Operations (from page 3) 3 9 3 9 - Transfers to and from Other Functions 4 10 4 10 -SUB-TOTAL 5 11 5 11 - Balance at Year End s 12 s 12 FUNCTION DESCRIPTIONS :ITEM DESCRIPTIONS ELECTRICAL PRODUCTION AND DISTRIBUTION SYSTEMS 92 TELEPHONE SYSTEM (EDMONTON ONLY) 93 DEFICIT SURPLUS DEFICIT SURPLUS - Preceding Year Balance 1 7 ' 7 - Adjustments 2 a 2 8 - Current Year Operations from page 3 3 9 3 9 - Transfers to and from Other Functions 4 1 ° 4 10 -SUB-TOTAL 5 11 5 11 - Balance at Year End 6 12 s 12 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS COUNTY SCHOOL 96 DEFICIT SURPLUS DEFICIT SURPLUS - Preceding Year Balance ' 7 ' 7 - Adjustments 2 a 2 e -Current Year Operations (from page 3) 3 9 3 9 - Transfers to and from Other Functions 4 ' ° 4 10 - SUB-TOTAL 5 ' s 11 - Balance at Year End 6 6 12 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS ALL OTHER OPERATIONS DEFICIT/SURPLUS 98 TOTAL NET ACCUMULATED DEFICIT/SURPLUS (TO F,S2) 99 DEFICIT SURPLUS DEFICIT SURPLUS - Preceding Year Balance 1 7 4,910,UTS 12 , ibU, 788 - Adjustments ( Note 2) 2 315,285 8 - Current Year Operations (from page 3) 3 s 120,631 - Transfers to and from Other Functions 4 10 - SUB-TOTAL 5 315,285 - - Balance at Year End . s 4,715,379 Any adjustments entered on Lines 2 or 8 of any function must be fully explained in the notes to the financial statements on Page 7. MUNICIPAL DISTRICT OF KNEFHILL #48 MUNICIPALITY F S 7 CONSOLIDATED STATEMENT OF EQUITY IN FIXED ASSETS TO DECEMBER 31, 1993 DELETE 2 ADD 3 BALANCE ITEM DESCRIPTIONS FROM TO OF EQUITY EQUITY EQUITY PRECEDING YEAR BALANCE OF EQUITY 1 Prior Year Unexpended/Overexpended(2) 12,480,454 CHANGES DURING THE YEAR: /.{{2:. };v+.:: rirr: ; ~{~?>`~~"%~<'H><;^>>'~:~4 ~ {i : C ' F:l}'fk::i :1fi,4':{'}4. n..+i-~Tu.ik%:r:;:ir{{i i '4.Y :•{}'"}i+k: i$T.-' ~-~•k~;,{.,'~,^.;:~<~'`"' } ' ? {i.' ti::<ti:: : k: {.::}ykkk : t i. {i•} . I 'i:::,ci:!?•.;\:}}ik 310 Debentures, Bonds and Mortgages (FR11-53) 2 320 Long-Term Debt and Capitalized Leases (FR12-53) . , 3 490 Other Assets and/or Liabilities (t)NOte 3 (a) 3 220 , I f yam" 610 Engineering Structures Fixed Assets (FR6'53) s 620 Buildings Fixed Assets (FR7-53) s 6453 — 630 Machinery, Equipment, Fixed Assets.... (FRB-53) ' ' ' 7 589,931 ? ,5 TIT 640 Land for Own Government Use (FR9-53) . , . B 50 55 650 Vehicle Fixed Assets FR10-53 9 375,675 421,9 60 66X Fixed Assets Valuation Allowances (or De reciation 10 XXX OvereX enditures at Year End FS4-53 11 i' e >4~{~,;,';:'. `W,'.'•:`•< • ' '3, F -53) X 2 XX Unexpended Balance for Capital Pro 'ects(S4 E: :\k} • k . 1 , a TOTAL CHANGES TO EQUITY THIS YEAR 13 968,876 \ {x 1,010,356 :rc'r~;,''• 800 C14 LOSING BALANCE OF EQUITY IN FIXED ASSETS €><><~?3f~<`~?"~<<::~ • rte :.n::',?%•'•t• . (FS2.2.43) ~ ~ : ; . ; : , n,.. y~~ 12,521,934 1:::;•}. ' ' - . . ;kk 44tH : .n : (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. 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. SEE ATTACHED MUNICIPAL DISTRICT OF KNEEHILL #48 FS7A continued from FS7 1. SIGNIFICANT ACCOUNTING POLICIES The Municipal District follows generally accepted accounting principles except as modified where required by Alberta Municipal Affairs, namely: a. Fund Accounting For reporting purposes, established funds consist of the operating fund and the capital fund. Transfer between funds are recorded as an expenditure in the transferring fund and as a revenue in the receiving fund. Capital fund debt principal and interest payments are recorded as operating fund expenditures. Interest on long term debt is not accrued but recorded as a current expenditure when paid. The operating and capital funds are further segregated by functions which relate to specific areas of activity. b. Investments Investments are recorded at cost. C. Inventory Gravel inventories are valued at pit cost (including crushing, stripping and royalties) plus applicable trucking costs when stock piled. All other inventory is valued at the lesser of cost and net realizable value. d. Land Held For Resale Land held for resale is recorded at the lower of cost and net realizable value. Proceeds from sales of land held for resale are recorded as operating fund revenues. e. Fixed Assets Fixed assets are recorded at cost; cost is not reduced for capital grants. Acquisitions of fixed assets are recorded as finances applied in the capital fund and are funded by current revenues and government capital grants. Proceeds on disposition of fixed assets are recorded as capital finances acquired with the assets removed from the accounts at cost; no gain or loss on dispositions are recognized. No depreciation or amortization is charged against fixed assets. Road building costs, including land purchased, are recorded as a current operating expenditure. f. Reserves Reserves are established at the discretion of Council to set aside funds for future operating and capital expenditures. ....continued -2- continued from FS7 Additions 'to operating reserves are shown as current expenditures with decreases shown as current revenue. Additions to capital reserves are recorded as finances applied in the capital funds with decreases in capital reserves shown as capital finances acquired. g. Equity in Fixed Assets Equity in fixed assets represents the Municipal District's net investment in fixed assets and land held for resale. Equity in fixed assets also includes any capital funds received but unexpended at year end, and is reduced by any capital expenditures incurred but not funded at year end. h. Inter-Function and Inter-Fund Transactions Revenues and expenditures charged between functions in both the operating and capital funds are not eliminated on the preparation of the financial statements. 2. 3. ADJUSTMENT TO ACCUMULATED SURPLUS Commencing with the municipal District's 1993 year, the vested liability for employee's sick leave which, under the terms of the Employment Agreement is paid out on termination or retirement, has been recognized. An adjustment to the prior years accumulated surplus to recognize the liability at December 31, 1992 was made in the amount of $315,285. The change in the current year has been charged to operations with the liability at December 31, 1993 being $292,513. EQUITY IN FIXED ASSETS a. Land held for resale Land held for resale has been adjusted to account for the following: i) Property acquired for taxes $ 3,520 ii) Inaccessible land transferred to Transportation function $ (350) iii) Correct 1992 accounts for land sold; removed from Parks land in error $ (200) iv) Reconciling adjustment to agree land held for resale records to Tax Roll, Tax Notification Record and Fixed Asset subledger. $(2,670) Line 490 (net) $ 300 b. Asset additions Asset additions on Schedules FRB and FR9 exceed those recorded on Schedule FR20A due to the following adjustments. i) FR8 (12) $9,499 Computer equipment charged to operations in 1989 ....continued -3- continued from FS7 ii) FR9 (32) $ 350 Land transferred to for resale (See 3(a) transportation from land held (ii) ) iii) FR9 (72) $ 200 Land removed in error from Parks in 1992 (See 3(a)(iii)) AlExi7ta MUNICIPAL AFFAIRS SUPPORTING SCHEDULES & MUNICIPAL TREASURER'S REPORT For The Fiscal Year Ended December 31, 1993 MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY COMPARATIVE ACCOUNTS RECEIVABLE FOR OPERATIONS AND CAPITAL For Preceding Year and as December 31, 1993 F R 1 200 OPERATING RECEIVABLES 200 CAPITAL RECEIVABLES FUNCTIONS 1 PRECEDING YEAR BALANCE z CURRENT BALANCE 3 PRECEDING YEAR BALANCE a CURRENT BALANCE XX Current Taxes and Grants-in-Lieu XX Arrears Taxes and Grants-in-Lieu 2 XX Taxes on Property Acquired for Taxes 3 227,148 131,248 5,705 174,095 114,796 32 Roads, Streets Walks, Lighting a 17,410 106F770 23,320 34 Public Transit Systems 5 37 Storm Sewers and Drainage 6 7 41 Water Supply and Distribution 6 r r 42 Sanitary Sewage Service and Treatment s ..............................................10 56 Cemeteries and Crematoriums 11 57 - 200 62 Community and/or Agricultural Services 12 13,47T 35,072 66 Subdivision Land and Developments 13 67 Public Housing Operations 14 69 Land/Housing/Building Rentals and Other.......... 15 16 ..............................................17 72 Recreation/Parks Facilities & Programs 16 91 Gas Production & Distribution 19 92 Electrical Production & Distribution 20 93 Telephone System 21 96 County School Functions 22 98 All Other Functions Receivables 23 155,601 175,087 49,473 GRAND TOTAL FUNCTIONS RECEIVABLES (1) 24 554,215 609,916 49 , 473 23,320 (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, 1993 F R 2 200 OPERATING PAYABLES 200 CAPITAL PAYABLES FUNCTIONS 1 PRECEDING YEAR BALANCE z CURRENT BALANCE 3PRECEDING YEAR BALANCE 4 CURRENT BALANCE 32 Roads, Streets, Walks, Lighting 1 212,367 264,689 14,820 69-,295 34 Public Transit Systems 2 37 Storm Sewers and Drainage 3 a 41 Water Supply and Distribution 5 523- 726 42 Sanitary Sewage Service and Treatment 6 7 56 Cemeteries and Crematoriums 6 62 Community and/or Agricultural Services s 11 55 7,701 66 Subdivision Land and Developments 10 67 Public Housing Operations 11 69 Land/Housing/Building Rentals and Other.......... 12 ..............................................13 14 72 Recreation/Parks Facilities & Programs 15 ► 9b,470 91 Gas Production & Distribution 16 92 Electrical Production & Distribution 17 93 Telephone System 18 96 County School Functions 19, 98All Other Functions Functions Payables 20 206,506 139,677 11,392 z1 GRAND TOTAL FUNCTIONS PAYABLES (2) 529,004 508,263 26, 212 68,295 (2) The sum of Operating and Capital balances for preceding and for current year must equal the "200 Total Accounts Payable" amounts in the 'Consolidated Balance Sheet' on page 2. MUNICIPAL DISTRICT' OF KNEEHILL #48 MUNICIPALITY COMPARATIVE INVENTORIES F R 3 For Preceding Year and as December 31, 1993 500 INVENTORIES FUNCTIONS REPORTED 1PRECEDING YEAR BALANCE 2 CURRENT BALANCE 31 Common Services and/or Equipment Pool 1 32 Roads, Streets, Walks, Lighting 2 68 r r r 34 Public Transit Systems 3 37 Storm Sewers and Drainage 4 5 41 Water Supply and Distribution s 10,689 11,368 42 Sanitary Sewage Service and Treatment 7 a 56 Cemeteries and Crematoriums 9 62 Community and/or Agricultural Services........... 10 0, 5 9,717-- 66 Subdivision Land and Developments..... (FS2.14) 11 5,070 5,370 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 , r GRAND TOTAL FUNCTIONS INVENTORIES (1) 22 1,762,976 1,122,140 (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, 1993 300 OPERATING INVESTMENTS 300 CAPITAL INVESTMENTS FUNCTIONS REPORTED 1 PRECEDING YEAR BALANCE 2 CURRENT BALANCE 3 PRECEDING 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. . 6 5 42 Sanitary Sewage Service and Treatment s 7 a 62 Community and/or Agricultural Services , 9 66 Subdivision Land and Developments lo 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 98 All Other Functions Investments 20 5,103,831 6,247,051 GRAND TOTAL FUNCTIONS INVESTMENTS (2) 21 5,103, 831 6,247,051 nil rill (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. INVESTMENTS BY TYPE HELD AT DECEMBER 31, 1993 F R 5 1 FEDERAL 2 PROVINCIAL 3 LOCAL 4 SECURITIES BANK CERTIFICATES GOVERNMENT GOVERNMENT GOVERNMENTS BONDS AND AND TERM AND AGENCIES AND AGENCIES AND AGENCIES DEBENTURES DEPOSITS OPERATING INVESTMENTS / b,200,000 , CAPITAL INVESTMENTS 2 GRAND TOTAL INVESTMENTS 3 6,2UU,UUU 415 931 T20 , MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY 610 ENGINEERING STRUCTURES FIXED ASSETS F R 6 Continuity During the Year Ended December 31, 1993 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 1 12 General Administration and Other 2 ..............................................3 .............................................4 21 Police Department and Services Used 5 23 Fire Fighting and Preventive Service s 24 Disaster Service and Emergency Measures 7 25 Ambulance Services and First Aid 8 26 By-Laws Enforcement and Other s i 319 76,-319 ..............................................10 .............................................11 31 Common Services and/or Equipment Pool ,12 - 32 Roads, Streets, Walks, Lighting t3 88,.3.3-3 88,333 ..............................................14 33 Airport Services .............................15 34 Public Transit Systems .......................is 37 Storm Sewers and Drainage ....................1 7 ..............................................t8 41 Water Supply and Distribution System ...........19 779,048 779,048 ..............................................20 42 Sanitary Sewage Service and Treatment .........21 r 494,361 ..............................................22 43 Garbage Collection & Disposal .................23 75,467 75,467 ..............................................24 25 51 Family and Community Support Services .........2s 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 30 ..............................................37 71 Recreation Board and Other Services.......... 38 72 Recreation/Parks Facilities and Programs ........3s 114,829 4 , 82 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 ..........................4s 47 ..............................................48 49 ..............................................50 FTOTAL MUNICIPAL CAPITAL FUNCTIONS 51 1 , 28,357 1,628,357 52 96 County School Functions 53 GRAND TOTAL CAPITAL FUNCTIONS (1) 1 ,628,357 (2) (2) (1) 1,628,357 (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. 10 MUNICIPAL DISTRICT OF KNEEHIL.L #48 MUNICIPALITY 620 BUILDING FIXED ASSETS F R 7 Continuity During the Year Ended December 31, 1993 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 1 12 General Administration and Other 2 1,019,0 , , ..............................................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 a 26 By-Laws Enforcement and Other 9 10 11 31 Common Services and/or Equipment Pool ........12 32 Roads, Streets, Walks, Lighting . 13 651,423 6,592 658,015 14 33 Airport Services .............................15 34 Public Transit Systems .......................16 37 Storm Sewers and Drainage 17 16 41 Water Supply and Distribution System ...........19 654 654 ..............................................20 42 Sanitary Sewage Service and Treatment .........21 ..............................................22 43 Garbage Collection & Disposal .................23 21,422 21,422 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 .......31 62 Community and/or Agricultural Services ..........32 7,216 7,216 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 51,256, 51,256 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 ..............................................50 TOTAL MUNICIPAL CAPITAL FUNCTIONS 51 1,762,674 7,753 1,770,427 52 96 County School F GRAND TOTAL CAPITAL FUNCTIONS 53 (1) 1,762,674 (2) 7,753 (2) (11,770,427 (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. 11 MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY 630 MACHINERY, EQUIPMENT FIXED ASSETS F R 8 Continuity During the Year Ended December 31, 1993 II FUNCTION DESCRIPTIONS BEGINNING 2 I OF YEAR BALANCE ADDITIONS 3 DURING THE YEAR REDUCTIONS 4 DURING THE YEAR CURRENT YEAR END BALANCE 7777 1 11 Council and Other Legislative - I 12 General Administration and Other 2 4/6,954 16,4106 493,3bU 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 66,630 16,868 38,000 145,498 10 11 31 Common Services and/or Equipment Pool ........12 13 Lighting Walks Streets 32 Roads 5,418,344 531,989 551,510 5,398,823 . , , , 14 33 Airport Services .............................15 34 Public Transit Systems .......................16 37 Storm Sewers and Drainage ....................17 ...........18 41 Water Supply and Distribution System ...........19 658 658 .........................................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 ..........32 143,883 11,310 421 154,772 66 Subdivision Land and Developments .............33 67 Public Housing Operations ....................34 69 Land/Housing/Building Rentals and Other ........35 ..............................................36 ..............................................37 36 rd and Other Services ti B oa on 71 Recrea 39 rams cilities and Pro k F ti /P 2 R 39,893- 39,893 g ar s a on ecrea 7 40 etc Museum Lib ll r it H C , , , ra y, y a ommun 74 Culture: 41 t C re en 75 Convention 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 6,246,362 576,57 3 589,931 6,233,004 52 96 County School Functions GRAND TOTAL CAPITAL FUNCTIONS 53 (1)6,246,362 (2) 576,573 (2) 589,931 (1) 6,233,004 (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. See Note 3(b) to the Financial Statements 12 MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY 640 LAND FOR GOVERNMENT USE Continuity During the Year Ended December 31, 1993 F R 9 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 1 12 General Administration and Other 2 119 119 ..............................................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 e 26 By-Laws Enforcement and Other s 7,952 7,952 10 11 31 Common Services and/or Equipment Pool ........12 32 Roads, Streets, Walks, Lighting,. . ...........13 179,586 350 50 179,886 14 33 Airport Services .............................15 34 Public Transit Systems .......................16 37 Storm Sewers and Drainage ....................1 7 ..............................................16 41 Water Supply and Distribution System ...........1 s 4,866 4,866 ..............................................20 42 Sanitary Sewage Service and Treatment .........21 18,475 18,475 ..............................................22 43 Garbage Collection & Disposal .................23 1,500 1 , 500 24 ..............................................25 51 Family and Community Support Services .........26 52 Day Care ..................................27 53 Other Public Health ..........................26 56 Cemeteries and Crematoriums ..................2s 24,472 ..............................................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.......... 3a - 72 Recreation/Parks Facilities and Programs 3s 8,101 200 8,303 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 ..............................................50 TOTAL MUNICIPAL CAPITAL FUNCTIONS 51 245,073 550 50 245,573 52 96 County School Functions 1 1 GRAND TOTAL CAPITAL FUNCTIONS 53 1 (1) 5,073 1,2' 550 112' 50 (1)245, 573 (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. See Note 3(b) to the Financial Statements MUNICIPAL DISTRICT OF KNEEHITT, #48 .IIN6P ...ALITY MUNICIP 650 VEHICLE FIXED ASSETS Continuity During the Year Ended December 31, 1993 F R 1 0 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 1 12 General Administration and Other 2 30,193 30,193 ..............................................3 ..............................................4 21 Police Department and Services Used 5 23 Fire Fighting and Preventive Service s 433,351 5,000 438,351 24 Disaster Service and Emergency Measures 7 25 Ambulance Services and First Aid a 26 By-Laws Enforcement and Other s 27,867 27,867 ..............................................10 ..............................................11 31 Common Services and/or Equipment Pool ........12 32 Roads, Streets, Walks, Lighting 13 1,945,744 416,960 75,675 1,987,029 14 33 Airport Services .............................15 34 Public Transit Systems .......................16 37 Storm Sewers and Drainage ....................17 ..............................................1a 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 .........26 52 Day Care ..................................27 53 Other Public Health ..........................2s 56 Cemeteries and Crematoriums 29 ..............................................30 61 Municipal Planning, Zoning & Development .......31 62 Community and/or Agricultural Services ..........32 129,564 129,564 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 26,199 26,199 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 46 49 50 TOTAL MUNICIPAL CAPITAL FUNCTIONS 51 2,592,918 421 , 960 375,675 2,639,203 52 96 County School Functions 53 GRAND TOTAL CAPITAL FUNCTIONS 521; 592 , 918 (2) 421, 960 (2) 375, 675 (2), 639, 203 (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. MUNICIPAL DISTRICT OF SHILL #48 MUNICIPALITY 310 DEBENTURES, BOND AND MORTGAGE ISSUES Continuity During the Year Ended December 31, 1993 F R 1 1 FUNCTION DESCRIPTIONS 11 1 BEGINNING OF YEAR BALANCE z 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 7 25 Ambulance Services and First Aid 6 26 By-Laws Enforcement and Other 9 10 11 31 Common Services and/or Equipment Pool ........1 2 32 Roads, Streets, Walks, Lighting 13 14 33 Airport Services .............................15 34 Public Transit Systems .......................16 37 Storm Sewers and Drainage 7 ..........................16 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 .........26 52 Day Care ..................................27 53 Other Public Health ..........................2a 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 Museum etc... O 74 Culture: Community Hall Library , , , 75 Convention Centre .........................4t ..............................................42 ..............................................43 91 Gas Production and Distribution ................44 92 Electrical Production and Distribution ............45 93 Telephone System ..........................46 ..............................................47 ..............................................46 49 50 TOTAL MUNICIPAL CAPITAL FUNCTIONS 51 nil rill 52 96 County School Functions GRAND TOTAL CAPITAL FUNCTIONS 53 (1) rill (2) (2) (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. NOTE: List any debentures 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. MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY ANALYSIS OF DEBENTURE, BOND AND MORTGAGE DEBT as at December 31, 1993 F R 2 5 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 5 41 Water Supply and Distribution 6 42 Sanitary Sewage Service and Treatment 7 8 . 9 62 Community and/or Agricultural Services........... 1o 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 18 19 96 County School Functions 20 ,198 All Other Functions Debenture Debt 21 GRAND TOTAL FUNCTIONS DEBENTURE DEBT 22 rill rill rill (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 4 INTEREST 1994 1 1995 2 1996 3 1997 4 1998 5 1999 to Maturity 6 71 TOTAL (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, 1993 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 8 United States Market 9 European Market ..............................................1o Mortgage Borrowing ..........................................11 Other .........................................................12 TOTAL DEBENTURES, BONDS AND MORTGAGES(2) 13 rill Long-Term Capitalized Leases 14 (1) Do not include contingent liabilities (2) Total must agree with FR11.4-51 MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY 322 LONG-TERM CAPITAL BORROWING AND CAPITALIZED LEASES Continuity During the Year Ended December 31, 1993 F R 1 2 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 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 s 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 ....................1 7 ..............................................16 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 .........26 52 Day Care ..................................27 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 ........3s ..............................................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 50 TOTAL MUNICIPAL CAPITAL FUNCTIONS 51 rill rill 52 96 County School Functions GRAND TOTAL CAPITAL FUNCTIONS 53 (1) nil (2) (2) (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. NOTE: List any long-term capital borrowing of Other Local Governments assumed by/or transferred to Other Local Governments. MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY 323 LONG-TERM BORROWING FOR OPERATIONS Continuity During the Year Ended December 31, 1993 F R 1 3 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 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 & 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 ...........3a 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 OPERATING FUNCTIONS 5, (1) rill l~) rill (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. 18 . . . . . . . . . . . . . . .....MUNIC.I. ...PAL. DISTRICT OF KNEEHILL #48 MUNICIPALITY 477 STATEMENT OF TRUST LIABILITIES For the Year Ended December 31, 1993 F R 1 4 OPENING 2 TRUST 3 TRUST a YEAR END BALANCE LIABILITY CLAIMS LIABILITY ADDITIONS REDUCTIONS BALANCE Tax Sale Surplus Trust Liability 4,551 4,508 Cemetery Perpetual Care Liability 2 Others 3 a 5 6 TOTAL TRUST ACCOUNT LIABILITIES 4 , 551 43 4,508 The "Year End Liability Balance" in the Statement of Trust liabilities must be less than or equal to the amount shown for the "477 Trust Accounts Administered (Total)" asset item in the Consolidated Balance sheet, page 2. Counties and the Town of Devon are to insert lines for any appropriate school amounts. All opening and year end balances must agree with appropriate items in the "Consolidated Balance Sheet", Schedule FS2. 47X METER RENTALS AND OTHER DEPOSIT LIABILITIES For the Year Ended December 31, 1993 FR15 1 OPENING 2 NEW 3 DEPOSITS a YEAR END LIABILITY BALANCE DEPOSITS REFUNDED BALANCE 32 Deposits for Road Maintenance 1 41 Water Meter Deposits 2 91 Gas Meter Deposits 3 92 Electricity Meter Deposits a Others.. Br ite$tORe . Hijtterite . . . . . . . . . . . 5 rethern 25 32b 737 737 6 . 6 , 7 a s TOTAL METER AND OTHER DEPOSIT LIABILITIES 25,326 737 737 25,326 490 PREPAID LOCAL IMPROVEMENTS AND OTHER LIABILITIES For the Year Ended December 31, 1993 FR16 OPENING BALANCE NEW 2 PREPA DS & OTHERS 3 REDUCTIONS THIS YEAR YEAR EN a L ABILITYD BALANCE 32 Roads, Curbs, Walks . 1 37 Storm Sewers and Drainage 2 41 Water Distribution Improvements Prepaid.......... 3 42 Sanitary Sewage Improvements Prepaid a 4X (Specify) 5 6 7 Other Prepayments, Deferred Revenues, etc. 6 Deferred FCSS Revenue , 9 198,687 44,288 , 9 10 11 12 Excess Collections on Requisitions 13 14 TOTAL PREPAYMENTS AND OTHER LIABILITIES 198, 98,687 44,288 154,399 19 MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY OPERATING FUNCTIONS COMPARATIVE ALLOWANCESIRESERVES BALANCES F R 1 7 For Preceding Year and as at December 31, 1993 6XX OPERATING ALLOWANCES 7XX OPERATING RESERVES FUNCTION DESCRIPTIONS 1 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 6 26 By-Laws Enforcement and Other 9 10 11 31 Common Services and/or Equipment Pool ........12 32 Roads, Streets, Walks, Lighting ................13 500,000 14 33 Airport Services .............................15 34 Public Transit Systems .......................16 37 Storm Sewers and Drainage ....................17 .............................................16 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 .........26 52 Day Care ..................................27 53 Other Public Health ..........................2a 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 97 Operating Contingencies Reserve ..............50 2,600,000 2,700,000 TOTAL MUNICIPAL OPERATING FUNCTIONS' 51 nil nl 2,600,000 3,200,00u- 96 County School Functions 52 ' GRAND TOTAL OPERATING FUNCTIONS (1) 53 nil nil 2,600,000 3,200,00 0 (1) To agree with total operating allowances and operating reserves on the Consolidated Balance Sheet, page 2. 20 MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY CAPITAL FUNCTIONS COMPARATIVE ALLOWANCES/RESERVES BALANCES F R 1 8 For Preceding Year and as at December 31, 1993 6XX CAPITAL ALLOWANCES 7XX CAPITAL 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 a 26 By-Laws Enforcement and Other 9 10 11 31 Common Services and/or Equipment Pool 12 32 Roads, Streets, Walks, Lighting ................13 70,734 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 .........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 3a 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 .............................................4a 49 97 General Capital Reserves 50 TOTAL MUNICIPAL CAPITAL FUNCTIONS 51 rill nil 70,734 nil 96 County School Functions 52 GRAND TOTAL CAPITAL FUNCTIONS (1) 53 rill rill 70,734 rill (1) To agree with total capital allowances and capital reserves on the Consolidated Balance Sheet, page 2. 21 MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT F R 1 9 For the Year Ended December 31, 1993 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS EVENUES BY TYPE' COUNCIL i::v ;.}:f!;k:if•}:k:}}:4i. v : ADMIN FIRE nG ~v f AMBULANCE 4/.. vh ~~r::: r s BY-LAW ry:.. NE 100/200 Special Municipal Levies 1 - 300 Sales to Other Governments 2 22,869 400 Sales of Goods and Services 3 9,677 30,507 520 Licenses & Permits a r 530 Fines Issued 5 550 Return on Investments held for Function 6 560 Rental Revenues 7 450 590 Other Revenues from Own Sources 6 830 Federal Conditional Grants 9 840 Provincial Conditional Grants.......... 1o 850 Local Government Conditional Grants... 11 910 Drawn from Operating Allowances...... 12 920 Drawn from Operating Reserves 13 930 Contributed from Operating Functions... 14 2,000 940 Contributed from Capital Sources 15 960 Gross Recoveries fm Operating Functions76 990 Other 17 1a OTAL FUNCTION OPERATING REVENUES T (To FS3COL. 1) rill 41,517 rill rill 30, 957 BUDGETED OPERATING REVENUES rill 24,100 108,569 26,735 rill XPENDITURES BY OBJECT: ::::.::::.:::::.::.}•::::f{ttttf<fff{;•; :.::::::•.::y::.:n::::f;v;:;n . 4}}:.}:• !;!v 4::Y.fv:.:v:v.if :4:{ii;;.}}:: :}::i iii ;R:i:;%;:;;:k::;:::;:::k::c:::;;::% ...•:.•.:;•:::;:;'f.:::~.~: ::..}::.,}::a{fu: ::.::n.........:.::::v:.v:.:: n.:....... i<v2iitv:ii}}:'2}:}}:~ ::}:^>:.>i::•}}}:4:IX4i. :'.{',•'ii} i: } k}i}::: nv :r::v ::o:;::::ii.iiR<:::::<fi?:F. :if•}:.}}}}}:k}:k:}}}:::::{;{f{••::{;: •;2`:::i: .v}:::::::::.:w :v :v w: nv: rr . yy ri.. S:: :;««<5::?'+.~fi$it;:<::?'`:b'::: i.}}:..:.:. . ~~h~ , R.. p}.......... 4 , . . . fr+ v.in .i . ..ri.:r fkSi"•s? :.i. . : C'Yi:.•: 100 Salaries, Wages and Benefits.......... 19 100,043 393,317 92,380 200 Contracted and General Services....... 20 53,847 112,314 62,501 1,689 300 Purchases from Other Governments 21 1,072 500 Materials, Goods, Supplies and Utilities 22 29,763 69,049 7X0 Grants to Government 23 761 Contributed to Other Operating Functions 24 762 Contributed to Capital Programs........ 25 5,138 5 , 000 13,859 763 Added to Function Operating Allowances 26 764 Added to Function Operating Reserves 27 765 Contributed to Own Municipal Agencies 26 770 Grants to Individuals and Organizations 29 12,565 26,835 810 Bank Charges & Short-Term Interest.... 30 244 820 Long-Term Debt Charges .............31 830 Debenture Debt Charges 32 960 Gross Recoveries to Operating Functions 33 990 Other Transactions, Discounts, Adjustments 42,b TOTAL FUNCTION OPERATING EXPENDITURES 5 (To FS3COL. 2) 153, 890 597,053 67,501 26,835 176,977 BUDGETED OPERATING EXPENDITURES 155,500 642,900 65, 000 26,800 148,100 36 NET FUNCTION OPERATING COST (To FS3-COL 3) 153, 890 555, 536 67,501 26,835 146,020 NET FUNCTION OPERATING GAIN 37 (TO FS3-COL. 4) BUDGETED OPERATING GAIN 43,569 BUDGETED OPERATING COST 155, 500 618,800 65 148,100 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. Only the printed functions from FS3 may be used. ' The following item values must agree with page 3: (a) Total Function Operating Revenues, (b) Total Function Operating Expenditures, (c) Net Function Operating Cost or (d) Net Function Operating Gain. 22.1 MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT F R 1 9 For the Year Ended December 31, 1993 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS TRANS. WATER SEWER GARBAGE F. C . S . S . EVENUES BY TYPE. }}:}+i}i:.{.'i{.{i{{{:k>i':{:v }:tk::tt}...:. v:+.{v:m::::::::::x :•}n::•Y: v:v i•}::n .....t::.:. :~.:::v ::v :::v::;•}}}}}}:. ::.v:• :::::.................:s'•;?rl f•:v::: n....:.n..... ;,:•#kt :.:St?;•>: •.::.}:::.::..x??.}:}::?:{{{•x~:.: ,pn:; v..n:;Fy•; n.:: ;••}v' r::: v: •;t:. nF :::::•.::...;x. ?:t,?r;..:.}::;{.}}::•:: ~nv:: r: ~•.v:::::•n:gt: /r:::q. . v :,+.,.>..:::.m:nv:v::.v::;;;p:i ki:is<±kk%k%kk::?':::::::{::::ik:{}. .::rt.: t::..,,.::ar.:{v}:::o}}•rt }:.C. n:::v.l .............v. ...Q •Y {{i{•}::kti:kk}::k::?:::}:t{•. t:r#: :.}.:::v::::vvv..w•: v' {v:::..t::J::{.i:.v.v.t~•.tCv;. ?r ,£{:'t{{{}:'tkti:v{<{::f :':x?: ..t.. Fr AJ.'i{?N. .:"{.vv::i rp.,.. n• .x t•:t\•}},.}+}: J{k•:<{:;:k~.. C.rc: ~>:n n..... vvx.....t:}:. vf+.r{• : ?h v. :'x.{~{{{}•::.,.:.:,}•::: {Y:: F.n v....;....i i•?,.+; x .r /200 Special Municipal Levies 100 4,592 2 7,35 300 Sales to Other Governments.......... 2 400 Sales of Goods and Services 3 75,273 7 29,770- 520 Licenses & Permits 4 530 Fines Issued 5 550 Return on Investments held for Function 6 560 Rental Revenues 7 17,208 590 Other Revenues from Own Sources s Z/,bib 1,255 830 Federal Conditional Grants 9 840 Provincial Conditional Grants.......... 10 1,190,513 /2,837 850 Local Government Conditional Grants... 11 34,796 910 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 Functions16 990 Other 17, 11 TOTAL FUNCTION OPERATING REVENUES 16 (To FS3-COL. 1) 1,310,610 20,085 7,352 29,770 108, 08,888 BUDGETED OPERATING REVENUES 543,400 16,000 7,400 18,000 110,600 XPENDITURES OBJECT: :..:::w:v'.}}'h;x::: ttvi?.} ?t•:?..?{:::v n: n::: n::::::; ...'ifii~ f:: n:Y:::::::::+t•}'?.}:?t•;v}:iiitkkk::::• ^is?:t•}:•}:t0:~i:iiJ.}i}:~}ii: i:0: ii:~}: ii: v:.v; :•.'::;::::v: x:::::vn::.}'tt•: :i2kkkkkkkk~{{:~{{i{:k }?i:4;'}}}}}}} nv.v::; ??i}i:?{??•:^:??it?!ttG:t4:•:t?k::~:i}}:iJ:k< : n {{{{{{?{{i.i~:}::j!{$i::::::{$:; i; :::i:kk'ry{:kk:, r l..n:. ;:.'ivkk:{{Y{nkY,.{{{::{{::?{{•i{}{:{:~:::{: •u:•:{k:; :::'tike}:{tiv'•:{k h },n n.. F... , kl{{i}~:~{:::{:}}Y.:kr . . 100 Salaries, Wages and Benefits.......... 19 1,829,708 - 41,257 90,551 200 Contracted and General Services....... 20 1,465,546 96 , 8 1 11,412 300 Purchases from Other Governments 21 500 Materials, Goods, Supplies and Utilities 22 1,477,172 14,863 1,242 21,376 6,925 7X0 Grants to Government 23 761 Contributed to Other Operating Functions 24 1,200 800 762 Contributed to Capital Programs........ 25 609,162 763 Added to Function Operating Allowances 26 764 Added to Function Operating Reserves 27 500,000 765 Contributed to Own Municipal Agencies . 28 770 Grants to Individuals and Organizations 29 r 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, AdjustmenJS4 TOTAL FUNCTION OPERATING EXPENDITURES 5 (To FS3-COL. 2) 5,886,588 16,063 2,042 1159,444 108,888 BUDGETED OPERATING EXPENDITURES 5,023,254 14,600 1,800 1146,100 110,600 36 NET FUNCTION OPERATING COST (To FS3-COL. 3) 4,575,978 129,674 NET FUNCTION OPERATING GAIN 37 (To FS3-COL. 4) 4,022 5,310 BUDGETED OPERATING GAIN 1 , 400 5,600 BUDGETED OPERATING COST 4, 479, 854 18,100 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. Only the printed functions from FS3 may be used. 2. The following item values must agree with page 3: (a) Total Function Operating Revenues, (b) Total Function Operating Expenditures, (c) Net Function Operating Cost or (d) Net Function Operating Gain. 22.2 MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT R 9 For the Year Ended December 31, 1993 1 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS DISASTER CE ETARY A.S.B. PARKS CONTINGENCY REVENUES BY TYPE: x. . . .r..•i :::.x:.}:{}:{{. 100/200 Special Municipal Levies 1 300 Sales to Other Governments.......... 2 400 Sales of Goods and Services 3 2,5 0 37,962 9,110 520 Licenses & Permits 4 530 Fines Issued 5 550 Return on Investments held for Function 6 560 Rental Revenues 7 7,047 590 Other Revenues from Own Sources 8 830 Federal Conditional Grants s 840 Provincial Conditional Grants.......... 10 92,678 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 15 171 960 Gross Recoveries fm Operating Functiond 6 990 Other 17 TOTAL FUNCTION OPERATING REVENUES 18 (To FS3-COL. 1) nil 2,550 137,858 29,110 nil BUDGETED OPERATING REVENUES XPENDITURE Y OBJECT: rill v.:.»';v: Y: h. }:.y}}>i:....... : n:::v:...}:::::}}n.n...... v.::v:n~.. ?4}iy4}}:.:....,.:w::}}}:}mv:.:::;.} 1,000 :•n::::h.}x•}}>}}}}}}}: ikk? F ::.;:::vt{C: .x.,v:r{?!v'r.:}:ir?4:}•}} ::::w::::::n............n...n.... v;: 134,300 ..::r:.%aLu: ::::ti •?uC}:, . f:.:,.:r.. • :•:i:•.:O:x••:.C:Qr .Y ~ ; :::/}'.},{:{{:n .:.}}:::nw::}:•}:~'•w.v :.......:::n r.~.v:::.v:: m:::0y;; .nu::::v. 171,829 u.:. ~ ,rf....:i ~ ::x::}'.}: i;...bi}.4{': x.. ..a...:.: .:a. :?MF.::iv..: iv: :::t..~}v}: •$:$:;?Ypu~ n.............. nv::n:v .n... nil 0. M ?v :.\{.i: . ta.:.. :v: x'h: x ~ ;v'k+4}.:.{?K'n ~•n - .k: ' inv:: vv:4:hn..?}t "fv} 100 Salaries, Wages and Benefits.......... 19 107,057 200 Contracted and General Services....... 20 9,051 , 7 7 300 Purchases from Other Governments 21 500 Materials, Goods, Supplies and Utilities 22 11,425 7X0 Grants to...~L! Government 23 104,485 761 Contributed to Other Operating Functions 24 762 Contributed to Capital Programs........ 25 763 Added to Function Operating Allowances 26 764 Added to Function Operating Reserves 27 100,000 765 Contributed to Own Municipal Agencies . 28 770 Grants to Individuals and Organizations 29 15,034 r 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, Adjustmenes TOTAL FUNCTION OPERATING EXPENDITURES 5 (To FS3-COL. 2) nil 13,015 179,057 146,707 100,000 BUDGETED OPERATING EXPENDITURES 1,000 14,300 208,200 148,000 nil NET FUNCTION OPERATING COST 36 (To FS3-COL. 3)1 1 10,465 41,199 117,597 100,000 37 NET FUNCTION OPERATING GAIN (TO FS3-COL. 4) BUDGETED OPERATING GAIN 23,829 BUDGETED OPERATING COST 1 000 13 , 300 73,900 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. Only the printed functions from FS3 may be used. 2. The following item values must agree with page 3: (a) Total Function Operating Revenues, (b) Total Function Operating Expenditures, (c) Net Function Operating Cost or (d) Net Function Operating Gain. 22.3 MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES OBJECT F R 1 9 A For the Year Ended December 31, 1993 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS GRAND TOTAL 99 REVENUES BY TYPE: ~~f~t':~:~: 12???pry?:~ ~*4 i1•f~S~:tinC~i{: r}j~:~$::4: i:: is ff?i:.>:??•i:}^S: is v::t:??.iii':i?.}i:':::'•:: ry?• vr• .v::•y::::::.~::::::: 100/200 Special Municipal Levies . 1 11,944 300 Sales to Other Governments.......... . 2 22,868 400 Sales of Goods and Services . 3 210, 520 Licenses & Permits . ^ 6,972 530 Fines Issued . 5 550 Return on Investments held for Function . 6 560 Rental Revenues 24, 590 Other Revenues from Own Sources . 6 28,992 830 Federal Conditional Grants . 9 840 Provincial Conditional Grants . to 1, , 850 Local Government Conditional Grants .11 34, 796 910 Drawn from Operating Allowances..... . 12 920 Drawn from Operating Reserves . 13 930 Contributed from Operating Functions (1 ) !4 2, UOO 940 Contributed from Capital Sources (2)... .15 17 960 Gross Recoveries fm Operating Func... .16 990 Other .17 TOTAL FUNCTION OPERATING REVENUES 16 1,718,697 BUDGETED OPERATING REVENUES 1 ,161, 933 EXPENDITURES BY OBJECT: 100 Salaries, Wages and Benefits 19 2,654,488 200 Contracted and General Services 20 1,845,857 300 Purchases from Other Governments ..21 1,072 500 Materials, Goods, Supplies and Utilities . ..22 1,679,856 7X0 Grants to..L=. Government 23 104,485 761 Contributed to Other Operating Func. (1 ) , 00 762 Contributed to Capital Programs (3).... . ?6 763 Added to Function Operating Allowances .26 764 Added to Function Operating Reserves . ..27 600, 765 Contributed to Own Municipal Agencies ..26 770 Grants to Individuals and Organizations . ..29 70,259 810 Bank Charges & Short-Term Interest 3 244 820 Long-Term Debt Charges ..31 830 Debenture Debt Charges ..3 960 Gross Recoveries to Operating Functions .33 34 990 Other Transactions, Discounts, Adjustments 42,b4U 35 TOTAL FUNCTION OPERATING EXPENDITURES 7,634,060 BUDGETED OPERATING EXPENDITURES 6,706,154 NET FUNCTION OPERATING COST (4) 36 5,924,695 NET FUNCTION OPERATING GAIN (5) 37 9,332 BUDGETED OPERATING GAIN 74 , 398 BUDGETED OPERATING COST 5,618,619 Notes: The following items must agree: 1. FR19A-99-14 must agree with FR19A-99-24. 2. FR19A-99-15 must agree with FR20A-99-34. 3. FR19A-99-25 must agree with FR20A-99-15. 4. FR19A-99-36 must agree with FS3-3-51. 5. FR19A-99-37 must agree with FS34-51. 23 MUNICIPAL DISTRICT 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, 1993 FUNCTION DESCRIPTIONS 11 ADMIN FIRE BY-LAW TRANS. A.S.B. ITEM DESCRIPTIONS 23 26 32 62 APITAL FINANCES ACQUIRED: ::\vnv :Sr:...... iiii:!v%iii ii iii is 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 6 590 Other Revenues from Own Sources..... 7 6X0 Sale of Fixed Assets a 4,170 275,645 75 830 Federal Capital Grants 9 840 Provincial Capital Grants 10 11 , 406 850 Local Government Capital Grants 11 86X From Own Municipality Boards or Agenciesl2 910 Drawn from Function Capital Allowances. 13 920 Drawn from Function Capital Reserves 14 70,734 930 Contributed from Operating Functions... 15 5,138 5,000 13,859 609,162 940 Contributed from Other Capital Functionsl6 970 Developers' Agreements and Levies 17 990 Other 2 1,7159 TOTAL OF FUNDED CAPITAL AVAILABLE 1 s (To FS4-COL. 1) 6,907 5,000 18,029 955 , 541 11,481 BUDGETED FUNDED CAPITAL 5, 000 rill 50,000 674,650 13,000 I NDITURES TO BE PROVIDED BY: O k 100/200 Future Property Levies........... 20 3XX Borrowing Approved but not Received 21 915 Future Contributions from Operations 22 990 Other (Specify) 23 TOTAL OVEREXPENDITURES AT YEAR END 24 (To FS4-COL. 2) GRAND TOTAL CAPITAL FINANCING 25 6,907 5,000 18,029 955,541 11,481 BUDGETED TOTAL CAPITAL FINANCING 5, 000 rill 50,000 674,650 13,000 PITAL FINANCES APPLIED: n:i[ivivii:'.Y4:[:K;n'.;:: v: i::0ii'.::.i ::~::~~•••::v:~;.i.••::•.tt•: iii*C•::^:;.; :..:::o::••i,...::::.;: . :::ii; .....:.:w; .......•v::::......:... :vv~s::'•:k::`•:ii::::k:;:; v;:i: rii:'vii: i::k ...vn::i : i;:.i::::i:;.i:iii:.::<:;.:;<kk:.i::;•:;:;;.: iiii:~ . •.:':.;:r.iskk:i.:i.~:.i:~ii::'k::kki:i::::i 'v'• vi::.:. ..ii::•:ki:kku.•i.•i. iv ..4 . :.:.i.:::..::. v:3>i i{:'vYri: : .:~::::ii:•i:•.;:k XXX Prior Year's Overexpenditures Balance 26 490 Other Assets Acquired 27 610 Engineering Structures Additions....... 28 620 Buildings Fixed Assets Additions %.29 1,161 6,592 630 Machines, Equipment Additions........ 30 6,907 16,868 531,989 11,310 640 Land acquired for Government Use 31 650 Vehicle Additions 32 5,000 416,960 7X0 Grantsto ...............Government 33 761 Contributed to Operating Functions 34 7 762 Contributed to Other Capital Functions 35 763 Additions to Function Capital Allowances. 36 764 Additions to Function Capital Reserves 37 765 Contributed to Own Municipality Agencies 39 770 Grants to Individuals and Organizations 39 990 Other Transactions and Adjustments 40 F TOTAL CAPITAL FUNDS APPLIED 41 (To FS4-COL. 3) 6,907 5,000 18,029 955, 541 11,481 BUDGETED CAPITAL APPLICATIONS 5,000 nil 50,000 674,650 13,000 421 UNEXPENDED CAPITAL BALANCE AT YEAR END jTo FS4.COL. 4) GRAND TOTAL CAPITAL FINANCING 43 6,907 5,000 18,029 955,541 11,481 BUDGETED TOTAL CAPITAL FINANCING 5, 000 rill 50,000 674,650 13,000 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'). Only the printed functions from FS4 may be used. 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. 24.2 MUNICIPAL DISTRICT 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, 1993 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS GRAND TOTAL 99 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 & New Capital Leases4 550 Return on Investments held for Function . 5 570 Insurance Proceeds 6 590 Other Revenues from Own Sources..... 7 6X0 Sale of Fixed Assets a 279,890 830 Federal Capital Grants 9 840 Provincial Capital Grants 10 11, 4W__ 850 Local Government Capital Grants 11 86X From Own Municipality Boards or Agencie d 2 910 Drawn from Function Capital Allowances. 13 920 Drawn from Function Capital Reserves 14 70,734 930 Contributed from Operating Func. (2) 15 633,159 940 Contributed from Other Capital Func. (1). 16 970 Developers' Agreements and Levies 17 990 Other 16 1,769 TOTAL OF FUNDED CAPITAL AVAILABLE 19 996,958 BUDGETED FUNDED CAPITAL 742,650 REXPENDITURES TO BE PROVIDED BY' VE O 100/200 Future Property Levies........... 20 3XX Borrowing Approved but not Received 21 915 Future Contributions from Operations 22 990 Other (Specify) 23 F OTAL OVEREXPENDITURES AT YEAR END 24 GRAND TOTAL CAPITAL FINANCING 25 996,958 BUDGETED TOTAL CAPITAL FINANCING 742,650 CAPITAL FINANCES APPLIED: MMOMM XXX Prior Year's Overexpenditures Balance 26 490 Other Assets Acquired 27 610 Engineering Structures Additions....... 26 620 Buildings Fixed Assets Additions 29 630 Machines, Equipment Additions........ 30 567,074 640 Land Acquired for Government Use.... 31 650 Vehicle Additions 32 421,960 7X0 Grants to Government 33 761 Contributed to Operating Functions (3) 34 762 Contributed to Other Capital Functions (1) 35 763 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 41 996,958 BUDGETED CAPITAL APPLICATIONS 742,650 UNEXPENDED CAPITAL BALANCE AT YEAR END 4 GRAND TOTAL CAPITAL FINANCING 43 996,958 BUDGETED TOTAL CAPITAL FINANCING 742,650 Notes: The following items must agree: 1. FR20A-99-16 must agree with FR20A-99-35. 2. FR20A-99-15 must agree with FR 19A-99-25. 3. FR20A-99-34 must agree with FR19A-99-15. 25 MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY STATEMENT OF UNEXPENDEDIOVEREXPENDED CAPITAL FUNDS AS AT DECEMBER 31,1993 FR20B PROJECT 1 CURRENT 2 PRIOR YEAR'S 3 COSTS TO BE FINANCING 11 UNEXPENDED BALANCE 12 CODE 13 OVEREXPENDED BALANCE PARTICULARS YEAR COSTS OVEREXPEND• ITURES FINANCED (TOTAL 1 R 2) a PRIOR YEAR UNEXPENDED FUNDS e DEBENTURES & LONG TERM BORROWING s GRANTS DRAWN FROM CAPITAL RESERVES a CONTRIBUTED FROM OPERATING FUNC. s DEVELOPERS' AGREEMENTS AND LEVIES 10 SALE OF ASSETS AND OTHER AT YEAR END AT YEAR END TOTAL nil nil nil nil NOTE: CODE NO.: Column number for type of financing making up unexpended or overexpended balance. MUNICIPAL.DISTRICT,OF * KNEEHIL,,#48 MUNICIPALITY FINAL REPORT ON ASSESSMENTS AND VALUATIONS FOR 1993 FR 2 1 ro V GOVERNMENT PROPERTIES Municipal Electrical System 11 ...:::.::::.::.::.:::::.::.::::::<;.:ii:.ii;::.:i: :>:.:>';i;;;ii::.;:.>.•;<: a::>;::<>:><a ::s<...... Municipal Gas System .z nii': h'Jiiiiiy i:yn.n.n~.~::::::vY::::::::: :;:sa>:<:>::»»:2:I:i::»::>:<:>;>:«:::ss : ;p: i:»: iii:;,..; :e. Municipal Telephone System z 8 Municipal Rental Properties ,s :.;:.;ii;:i:.:.;:::•i::.;::<:::iii::.:;:.:::•;:;:;.,:. Leased, Grazing and Tax Recovery Lands ,a TOTAL MUNICIPAL ASSESSMENTS ,s Berta Liquor Control Board 17 Other Provincial for Grants-in-Lieu ,s 3,590 22,840 Alberta Mortgage and Housing Corporation ,s Seniors Self -Contained Units . so 19,250 22,840 TOTAL PROVINCIAL ASSESSMENTS 3,590 zo FEDERAL GOVERNMENT ASSESSMENTS 8,070 T 6,140 14,210 - GRAND TOTAL ASSESSMENTS 110,379,070 4,434,260 19,295,500 T 12,457,360 179,466,930 326,033,120 22 Year Last General Assessment became effective for taxation purposes: Land 19 92 . Improvements 1992 . MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY SUMMARY TABLE OF COMPARATIVE MILL RATES For The Year Ended December 31,1993 FR22 PRECEDING YEAR 1992 CURRENT YEAR 1993 1 2 5 8 11 SSRESIDENTINGLE RESIDENTIAL(2) ~NON-RESIDENTIAL EANDPIPELOINER S ESIDETIAL ESIDENTAIL(2) NON-RESIDENTIAL EANDPIPELLIINER MUNICIPAL MILLS ; .n........L.. t..: ..................n....,.... ..,?.F.,.R .n L...t ...a.. .s.............f .,v......, x f? ...ti... . r....h = F„:'.. g o ...1... n....n ....x MEN= .v:4.n.......v.;v:G:'v'k::?4i;)'C:.}:'^vj;:4{. F'v';iti:) Operating Special Levies . Capital Special Levies . 2 General Municipal Operations a 16.637 16.637 16. G7-- 16.637 14.549 14.549 14.549 14.549 a TOTAL MUNICIPAL MILLS 16.637 16.637 16.637 16.637 14.549 14.549 14,549 14-549 LLS EDUCATION . v . . » a .F > . <tC v.. ....n:. . vA? . . L, v ~ . ..r. ..x...... ...v.... . n. n..n.v..... . nv.v.. :n. .....L:.vv.n 2L . v.t..v n »r .M r. r .x,. ..r..v. ..v....... .»..n ..n. , % ...v . v ...4....... .A . r. ..v.......M.. ...v .....n..... . q3 Y n: . ,.n.v , . , n S.. k ..4 n . .rv .l4^. :R.....:E... ..h... h ~ v. r .v v:.vv h , M1 .x ..rS r. .v U.. : \ , A,. 3n~x... .>x t ~ h ~ :r. :tv iiC 4 :lv:..,: ~::v..,..:. . .v. ..A.. , : , r S .:.vv,v. n... A... ,.h .:~Y: F ; L3 ~ . %l::xfinfftiF;:F.: if... ...g::..: '~vvv m v R, :.vl;.:~, t. n.:4. , F+ 2:.,.. 1. v:St:.. . b~ rvv:4.:. > < ds x> : . 4..,. .n... 5... h. , , J.. . .Y. . .^v.. `u.'»..fi... .nv . .v v .,R:.x..,::a."L: ^.,ve ..v................. v. .h.r ,.F. . .n. ..N... ,.n. .,A .n. .....v....... , ,.....»..if ..v..'{. .5 . 4..f n. ..:h .K V ~..fi . n...,.. n...:. :.......h,,. ......4... . nv....A.... ...v . ...n ...n..n... .x .....J...: .....4 rn... r.... ...5... . n,t.r...... :.n h.r,, ..2f: .tf... .,fi:..v... : ..r.. .4....: ......n...:::.v.... ..~f'..: ....5.......... ..,...uf•.vLk.. .,..ne., .r. ,...4 .f... . v». n .n o n.,..v. i.~::: r: vY.d...v.4 rh..: . n ..rF.: ~f > ,a .~5,. ....i..n .n ,.w v..'Mn::..%i..r~^..k.: n. ..t e n YYh4::: Y;}.. .::~5??~n.....:r4JJ`....v.. :n.:.:.::n L. .v.v::.v:. v;,.,:.» r . : ;x : .va•.,.,....:: . . v:.4.44::..~ vft~f :f•?Y»,:..,v .::h:.:.::,:;:.~ .,~n ation Program... SchoolFound . . . . . . . s }}%F I<kR4? $ i:J ' '.:F. r v..n n.n.... ' »>:n::f»4:::; ..:F.J ;4. . . kzF;tr ~.v:n~:., o;l:Sr..nL•:::;:. @::/ . ,.:<::<F;, 4: ,.:..k:::i;~:::....:.Sti•>.w.~: ,v.:. r.:..))..4. .691 .691 i:x?;:##F•>:. >Si;;...n~:?~:^ ^F, ;fi. :,•::.x.. r:}»:: v. J.: r...x:.x 4v n: r..: S#'.~#~:#:;f;::r,i':n,:;h::}.v; :::.~::,t,. b?:'? .,,,•y,:;.u4 v} :.,..3.....xa:k:f::r.;..;ns... :f" School Boards Representative (1) s 10.187 10.187 10.187 7.702 9.731 9.731 9.731 9.794 TOTAL EDUCATION MILLS 7 10.187 10.18 14.878 12.393 9.731 9.731 15.264 15.327 e OTHER REQUISITION MILLS .483 .483 .483 .560 .493 .493 .493 .477 9 - TOTAL REPRESENTATIVE MILL RATES 27.307 27.307 I F 31.998 29.590 24.773 24.773 30.306 30.353 ni Public School Board io 10.187 10.187 10.187 10.187 9.731 9.731 9.731 9.794 Separate School Board (2) Rural Municipalities may use this column for farmland mill rates if they differ from single family residential. 00 00 MUNICIPAL DISTRICT OF KNEEHILL #48 MUNICIPALITY PAYMENT TO COUNCILLORS AND COUNTY SCHOOL AUTHORITY REPRESENTATIVES For The Year Ended December 31, 1993 FR23 DIVISION OR WARD (IF APPLICABLE) NAME 1 SALARIES OR FEES 2 MILEAGE AND SUBSISTENCE 3 TOTAL Members of Council and County School Authority Representatives CONVENTION LOWEN, MARYLEA 12,490 6,951 19,441 2 HOFF, OTTO 12,280 5,767 18,047 3 BOAKE, ROBERT 14,770 7,015 21,785 ► 21,708 5 HANGER, JAMES 10,950 6,977 17,927 14,i-/U 1,323 ► 7 WAGSTAFF, GLEN , 1,422 21,/32 TOTAL 2 094, 94,050 48,083 142,133 LESS SCHOOL PURPOSES (1) 3 TOTAL FOR MUNICIPAL PURPOSES 1 L4,050 48,083 I F 142,133 (1) Counties Only FR24 SUMMARY MUNICIPAL STATISTICS AT DECEMBER 31, 1993 1 PERSONNEL: FULL TIME 1. Office Staff 1 2. Public Works Staff 27 3. Other People on Payroll 3 PERSONNEL: 1 . Office Staff a PART TIME 11 Water Mains Length 6.591 km. 2. Public Works Staff 5 3. Other People on Payroll 6 3 12 Number of Fire Hydrants 13 7 [TOTAL STAFF ON PAYROLL 45 13 Sanitary Sewer Mains Length 7.599 km. Population 4,712 14 Storm Sewer Mains Length km. 9 Total Area of Municipality 331, 957 he 15 Number of Parcels - Taxable Properties 7083 Length of all open roads maintained 70 2791,56 km - Exempt Properties 16 242 17 Total Parcels - 7325 Surety Bond No......sY-0121 . . . . . . . . . . . . . . . . . . . . . . . . . . Summer Villages: Number of Residences FireS6tle 1pTgyaTit),y6furanrNSURANCE COMPANY by SCOTTISH YORK. INS.URANCE..COMPANY.. . . byCONTTN do t~ COMPANY ...........................TIF;Nr['AL, INSURANCE. MUNICIPAL TREASURER'S REPORT The information c ntain d in th uy~~~~~ d e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .K1. . .VEJ~.~.i. . . . gnd reports is as shown by the books and records of MUNICIPAL D14STR~CT LL-# ~ . , , , , . , 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. / /9X.. Dated . Municipal Treasurer 29 NOTE: This form to be completed and returned directly to: The Local Authorities Board 18th Floor, CityCentre 10155 - 102 Street Edmonton, Alberta T5J 41_4 FINANCIAUSTATISTICAL INFORMATION FOR THE YEAR ENDED DECEMBER 31, 1993 MUNICIPALITY NAME: MUNICIPAL DISTRICT OF Id. =ILL FORM FS2, PAGE 2 COLUMN 2, LINE 26 TOTAL SHORT-TERM LOANS & OVERDRAFTS $ COLUMN 2, LINE 42 TOTAL RESERVES FOR CAPITAL $ FORM FS3, PAGE 3 COLUMN 1, LINE 61 TOTAL GENERAL MUNICIPAL REVENUES $ 5,915,652 COLUMN 3, LINE 63 NET DEFICIT FOR YEAR $ COLUMN 4, LINE 63 NET SURPLUS FOR YEAR 289 $ FORM FS5, PAGE 5 9 206 950 COLUMN 2, LINE 10 TOTALTAXES & GRANTS-IN-LIEU , , $ FORM FR11, PAGE 15 COLUMN 3, LINE 51 REDUCTIONS IN DEBENTURES, BOND & MORTGAGE ISSUES $ COLUMN 4, LINE 51 DEBENTURES, BOND & MORTGAGE ISSUES $ COLUMN 3, LINE 52 REDUCTIONS IN DEBENTURES, BONDS & MORTGAGE ISSUES - COUNTY SCHOOL $ COLUMN 4, LINE 52 DEBENTURES, BONDS & MORTGAGE ISSUES - COUNTY SCHOOL $ FORM FR12, PAGE 17 COLUMN 3, LINE 51 REDUCTIONS IN LONG-TERM CAPITAL BORROWING & CAPITALIZED LEASES $ COLUMN 4, LINE 51 LONG-TERM CAPITAL BORROWING & CAPITALIZED LEASES $ FORM FR13, PAGE 18 COLUMN 3, LINE 51 REDUCTIONS IN LONG-TERM BORROWING FOR OPERATIONS $ COLUMN 4, LINE 51 LONG-TERM BORROWING FOR OPERATIONS $ FORM FR19A, PAGE 23 LINE 1 SPECIAL MUNICIPAL LEVIES $ 11,944 LINE 2 SALES TO OTHER GOVERNMENTS $ 22,868 LINE 3 SALES OF GOODS & SERVICES $ 210,221 LINE4 PROFESSIONAL &OTHER LICENSES & PERMITS $ 6,97' LINE 5 MUNICIPAL BY-LAW FINES ISSUED $ LINE 6 RETURN ON INVESTMENTS $ LINE 7 RENTAL REVENUES $ 24,705 LINE 8 OTHER REVENUES FROM OWN SOURCES 2 $ LINE 17 OTHER $ LINE 25 CONTRIBUTION TO CAPITAL PROGRAMS $ 633,159 LINE 30 BANK CHARGES & SHORT-TERM INTEREST $ 244 LINE 31 LONG-TERM DEBT CHARGES $ LINE 32 DEBENTURE DEBT CHARGES $ FORM FR21, PAGE 27 COLUMN 1, LINE 22 LAND ASSESSMENT EXEMPT FROM S.F.P. $110,379,070 COLUMN 3, LINE 22 BUILDINGS & IMPROVEMENTS EXEMPT FROM S.F.P. $ 19, 295, 500 TOTAL ASSESSMENTS EXEMPT FROM S.F.P. $12 , 674,570 COLUMN 2, LINE 22 LAND ASSESSMENT SUBJECT TO S.F.P. $ l~!g~3 COLUMN 4 LINE 22 BUILDINGS & IMPROVEMENTS SUBJECT TO S.F.P. $ , COLUMN 5, LINE 22 MACHINERY, EQUIPMENT, ENGINEERING F P STRUCTURES SUBJECT TO S 179, 466,930 $ . . . 550 196 358 TOTAL ASSESSMENTS SUBJECTTO S.F.P. , , $ COLUMN 6, LINE 22 GRAND TOTAL ASSESSMENTS $3 , 3,120 FORM FR22, PAGE 28 COLUMN 1/2, LINE 9 TOTAL MILL RATE - RESIDENTIAL _ 24.773 COLUMN 5, LINE 9 TOTAL MILL RATE - NON-RESIDENTIAL 30.306 FORM FR24, PAGE 29 4712 COLUMN 1 POPULATION COLUMN 1, LINE 9 TOTALAREA OF MUNICIPALITY (HECTARES) 331,957 30 STATUTORY DECLARATION MUNICIPAL DISTRICT - Of KNEEHILL #48 Municipality In the matter of the Alberta Partnership Transfer program (APT), 1, JOHN C. JEFFERY, ADMINISTRATOR of the MUNICIPAL DISTRICT of KNEEHILL #48 do solemnly declare as follows: in the Province of Alberta During 1993 the MUNICIPAL DISTRICT of KNEEHILL #48 Municipality YES NO A) Was responsible for its own policing service by virtue of: Operating its own police force. Contracting with the Province of Alberta for police services. Contracting with another municipality for police services. Contracting with the Royal Canadian Mounted Police for police services. AND/OR B) Operated an approved conventional public transit system. AND/OR C) Operated a transportation system for senior citizens and/or handicapped in- dividuals or provided other specialized transportation services for these in- dividuals. x x x x x 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 TOWN of THREE HILLS in the Province of Alberta, this a 8 day of FEBRUARY A. D. 19 94 JEAN WO02~~llAI ' M' hijast fa tats. 4J C 19s" ~ ~1Prov' 4ot, Nov. 7.5. rea er Alberta, Canada 31