The URL can be used to link to this page

Home My WebLink About1985 Financial Statementsi t 1 I Albata MUNICIPAL AFFAIRS FINANCIAL STATEMENT For the Fiscal Year Ended December 31, 1985 MUNICIPALITY MUNICIPAL. DISTR.I.CT OF. KNEEHL'LL .NO.. 48......... . MAFP 118 (85/10) 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 ANY 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 MUNICIPAL. DIST.RICT. OF. KNF.EHILL. NO,.. .4.8 . MUNICIPALITY AUDITOR'S REPORT The Mayor or Reeve and Council of: . . . THE MUNICIPAL DISTRICT. OF. KNEEHIL..L. . 448 We have examined the Consolidated Balance Sheet of.. ,MUNICIPAL DISTRICT OF KNEEHILL 448 as at December 31, 1985 and the related statements of Combined Operating Revenues and Expenditures, Combined Capital Financing Acquired and Applied, Taxes Levied and Grants-In-Lieu, Consolidated Statement of Surplus (Deficit) and Consolidated Statement of Equity in Fixed Assets and the schedules supporting these statements for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as we considered necessary in the circumstances. In our opinion, these financial statements present fairly the financial position of the municipality as at December 31, 1985 and the- results of its operations and changes in capital financing for the year then ended in accordance with the disclosed basis of accounting described in Note 1 (page 7) applied on a basis consistent with that of the preceding year. Dated a trt. C . 5?l.4L2 this ....C? day of 5 = . ~ 19 . ~ . . Sigr?/ !r✓Yzyr , GQG?2 . ~,11.~"?`~~ . Firm Address ...06~. X e;3 t? . ll e~ e.' c'.. 104 Telephone:. $4 Postal Code SPECIAL REPORT OUALIFICATIONS. 1 MUNICIPAL -DISTRICT. OF KNEEHILL. NQ...48 MUNICIPALITY CONSOLIDATED BALANCE SHEET F S 2 YEAR As At December 31 st, 1985 1' PRECEDING 2 CURRENT CONSOLIDATED ASSETS YEAR YEAR 1984 1985 110 Cash on Hand ..1 12,914 9 1m) 121 Cash in Chartered Banks ..2 . 122 Cash in Near Banks and other Financial Institutions ..3 4 100 TOTAL CASH ON HAND AND ON DEPOSIT 12 9 14 9 1W 210 Taxes and Grants-In-Ueu Receivable . 5 . i77 100 2X0 Receivable from Other Governments 6 97 495 339 91r) 270 Trade Accounts Receivable ..7 , 35 019 , 290 All Other Receivables ..6 9 200 TOTAL ACCOUNTS RECEIVABLE (FR1.24) 300 TOTAL INVESTMENTS, LOANS AND ADVANCES (FR4.21) ,o 2,917, 289 3,169,453 477 Trust Accounts Administered (Total) . 1 2,755 1 , 820 490 Other Assets (Specify Capital = $ ) .1.2 16,006 33 ,475 400 TOTAL OTHER ASSETS 13 18,761 35 295 570 Land Held for Resale (FR3.11) , • .14 6,641 -5 ,841 590 Other Inventories (Tangible Assets) .1.5 1.383.705 1 ,284 ,401 500 TOTAL INVENTORIES (TANGIBLE ASSETS) (FR3.22) 16 1,390,346 1 ,290 ,242 17 610 ENGINEERING STRUCTURES FIXED ASSETS (FR6.53) 764,780 803 ,686 18 620 BUILDING FIXED ASSETS (FR7.53) 393,496 537 ,427 19 630 MACHINERY. EQUIPMENT FIXED ASSETS (FRB-53) 4 100,944 4 ,392 ,621 640 LAND FOR OWN GOVERNMENT USES (FR9.53) 20 146,912 158 417 650 VEHICLES FIXED ASSETS (FR10.53) 2, 1.5 3944 1 660 873 600 TOTAL FIXED ASSETS 22 _ 7.000.076 7 ,553 .024 800 DEBT CHARGES RECOVERABLE 23 24 900 NET ACCUMULATED DEFICITS (FS6.99.6) 25 TOTAL CONSOLIDATED ASSETS PRECEDING CURRENT CONSOLIDATED LIABILITIES YEAR YEAR 1984 1985 26 100 TOTAL SHORT-TERM LOANS AND OVERDRAFTS 86,8161 161 .615 2X0 Payable to Other Governments .?7 92,911 j 270 Trade Accounts Payable .2e 58,61.9 95 ,974 290 All Other Payables .29 30 /Sl s3 200 TOTAL ACCOUNTS PAYABLE (FR2.21) i 2 167 ,679 310 'Debenture, Bond and Mortgage Debts (FR11.53).. .3.~ 39,127 38 ,643 322 Long-Term Capital Borrowing and Capitalized Leases (FR12.53).. . ~2 323 Operations Long-Term Borrowing (FR13.51).. ?3 300 TOTAL LONG-TERM DEBT OBLIGATIONS 34 39 12.7 38 643 47X Meter Rentals and Any Deposit Liabilities (FR15.9)... . 35 , . 477 Administered Trust Liabilities (Total) (FR14.6)... ss 2-755 1 -820 490 Other Liabilities (Specify Capital = $ (FR16.14).. 37 9 .722 38 400 TOTAL OTHER LIABILITIES - 2,755 39 6XX TOTAL ALLOWANCES FOR OPERATING FUNCTIONS (FR17.53) 196 196 40 66X TOTAL CAPITAL ASSET VALUATION ALLOWANCES (FR18.53) 41 7XX TOTAL RESERVES FOR OPERATING FUNCTIONS (FR17.53) 215, ood 40, 000 42 9p ql 1 76X TOTAL RESERVES FOR CAPITAL (FR16-53) 1 O 1 18•L9149A. 1 ,096, 894 TAL EQUITY IN FIXED ASSETS 800 TO (FS7.14) J 7 050 230 7 726 530 900 NET ACCUMULATED SURPLUS (FS6.99.1 3,272 804 45 TOTAL CONSOLIDATED LIABILITIES 11,710,352 12 ,603 ,117 ...MUN.ICIPAL .DIS.TRICT .OF. KNEERILL. N0.. 48 MUNICIPALITY COMBINED OPERATING REVENUES AND EXPENDITURES F S 3 By Function for the Year Ended December 31, 1985 a _11 FUNCTION DESCRIPTIONS OPERATING REVENUES (FR1916) 2 OPERATING EXPENDITURES (FR 19.35) 3 NET COST OF -OPERATIONS (FR 19-36) 4 NET GAIN FROM OPERATIONS (FR19.37) 11 Council and Other Legislative ...................1 78, 007 78,007 12 General Administration and Other 76 700 7178 990 109 980 3 9 , , 4 21 Police Department and Services Used 23 Fire Fighting and Preventive Service 77,7019 1 n7() 24 Disaster Service and Emergency Measures ........7 96-1 A61 25 Ambulance Services and First Aid e 26 By-Laws Enforcement and Other ................y ..............................................10 1.1 31 Common Services and/or Equipment Pool ........1.2 32 Roads, Streets, Walks, Lighting 13 1 297. 77 4,999.410 3 591 453 14 , , 33 Airport Services ~ 5 34 Public Transit Systems 6 37 Storm Sewers and Drainage 7 18 41 Water Supply and Distribution System 1.9 ..............................................20 42 Sanitary Sewage Service and Treatment .........21 10,720 5. 591 5 199 ..............................................22 , 43 Garbage Collection & Disposal .................?3 6 441 69 441 ..............................................24 , ..............................................25 51 Family and Community Support Services .........26 52 Day Care ..................................47 53 Other Public Health ..........................28 56 Cemeteries and Crematoriums ..................?9 690 1 RRA 19 19R 30 61 Municipal Planning, Zoning & Development .......3t 62 Community and/Rr Agricultural Services ..........3z 91L1 11S 99 11,) 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 34 101 511 191 590 74 Culture: Community Hall, Library, Museum, etc. 10 , , 75 Convention Centre ..........................41 ..............................................42 ..............................................43 91 Gas Production and Distribution ................44 92 Electrical Production and Distribution ............45 93 Telephone System ..........................4s 47 ..............................................46 49 97 Operating Contingencies Reserve ..............so 9,722 9,722 TOTAL FUNCTIONALIZED OPERATIONS 51 GENERAL MUNICIPAL REVENUES: 1001200 Net Taxes for General Purposes.. (FS5-36) ....52 510 Penalties and Costs on Taxes ..................53 540 Reven es from Franchises & Concession Contracts54 1,768,611 sr:.'::m : 5,950,261 4. , 4,233,729 52,079 1. 4 3 7. 41 43,494 u 550 Returns on Investments-Interest/Dividends/etc. ss 590 Other Revenues from Own Sources .............56 730 Federal Govt. & Agencies Unconditional Grants s7 740 Provincial Govt. & Agencies Unconditional Grants ss 750 Local Governments Unconditional Grants §9 990 Other ..qo 61 TOTAL GENERAL MUNICIPAL REVENUES 981,699 09,811 ,268,864 : 4: )%ZIA AGO 268, 864 s2 TOTAL MUNICIPAL OPERATING FUNCTIONS 6,037,475 1 5,950,261 4,233,729 4,320,943 63 NET SURPLUS OR DEFICIT FOR YEAR s;,a o f 87,214 64 96 County School Functions GRAND TOTAL OPERATING FUNCTIONS SURPLUS/ 65 DEFICIT 6,037,475 5,950,261 ' 87,214 . . . . ....MUN D.I. ....STRI. ..CT. OF. KNEE. HILL NO. . 48 I......CIPAL. ...........PALIT..Y................................. MUNICI . COMBINED CAPITAL FINANCING ACQUIRED AND APPLIED F S 4 . By Function for the Year Ended December 31, 1985 (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. FUNCTION DESCRIPTIONS t FUNDED CAPITAL AVAILABLE ' IFR20 t91 2 OVEREXPEND- ITURES AT YEAR END I IFR20.241 3- CAPITAL FUNDS APPLIED ' • (FR20.411 4 UNEXPENDED FUNDS AT YEAR END (FR20.42) 11 Council and Other Legislative ...................1 12 General Administration and Other ................2 29 568 29,412 156 3 , 4 21 Police Department and Services Used ............5 23 Fire Fighting and Preventive Service .............6 4,966 4,966 24 Disaster Service and Emergency Measures ........7 25 Ambulance Services and First Aid ...............6 26 By-Laws Enforcement and Other ................s 34 966 33,351 1,615 ..................................to - , 11 31 Common Services and/or Equipment Pool 12 Walks. Lighting ................13 Streets 32 Roads . , t.4 33 Airport Services .............................1.5 34 Public Transit Systems ........................1.6 37 Storm Sewers and Drainage 17 . .............................1.6 41 Water Supply and Distribution System ...........1.9 ..............................................?o 42 Sanitary Sewage Service and Treatment .........21 ...................................22 43 Garbage Collection & Disposal .................23 351 7 351 7 ..............................................24 , 1 ................................25 51 Family and Community Support Services .........26 52 Day Care .................................27 53 Other Public Health ..........................2a ..........29 56 Cemeteries and Crematoriums . . ....30 Zoning & Development .......31 61 Municipal Planning , 62 Community and/or Agricultural Services ..........32 319 L9__ 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 on oa 71 Recrea . 19 rks Facilities and Programs /P ti R 378 109 on a ecrea 72 etc. ...40 Museum Library Hall Communit lt 74 C , , . , y ure: u 41 75 Convention Centre ..42 ..................................43 91 Gas Production and Distribution as 45 trical Production and Distribution 92 El . ec 46 t S em ys 93 Telephone 47 .......46 49 97 General Capital Reserves .....................50 TOTAL MUNICIPAL CAPITAL FUNCTIONS St _ 1, 185, 727 979, 419 206,308 sz 96 County School Functions s3 GRAND TOTAL CAPITAL FUNCTIONS 1, 185,7 27 (1) 979,419 (2) 206,308 4 ......MUNICIPAL .DISTRICT. E(F..KNEEIiILL .NO..48 MUNICIPALITY TAXES LEVIED AND GRANTS-IN-LIEU For Preceding Year and Current Year Ended December 31, 1985 FS 5 SPECIAL ASSESSMENTS AND LOCAL IMPROVEMENTS (LINE 32) SPECIAL LEVIES FOR OPERATIONS (LINE 33) LEVIES FOR CAPITAL PROJECTS AND SPECIAL RESERVES (LINE 34) FUNCTION AMOUNT FUNCTION AMOUNT FUNCTION AMOUNT 41 7,396 23 77,708 42 9,560 25 29,850 72 95,404 16 202,962 (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 ITEM DESCRIPTIONS PRECEDING YEAR AMOUNT 2 CURRENT YEAR AMOUNT LEVIES FOR REVENUE: h::<:••• •.z s: }y L•F,.}:R',': .>.+1.:F ta~,t~ia}.~S:,t:'~+~.;~4~?n'„ v.tp•yt?:.:;:\:::v:#!~' `:c::v iftv:u::.::*.: 3•'. 4,~,r,:h.~ :n:~. • ~t'`t. .{~vJ~:::;:' 111 Residential Taxes 37 284,071 170 ,047 112 Commercial Taxes 36 120,127 84 ,414 113 Industrial Taxes 39 1,080,773 928 ,597 114 Farmland Taxes 40 2,779,823 2,963 ,452 110 SUB-TOTAL FOR REAL PROPERTY TAXES 1 4,264,794 4,146, 510 120 Special Assessments and Local improvements (FS5.32) . 2 22,500 16 ,956 130 Mobile Home License Fees 9,odhetadadC .3 31,787 14 ,895 170 Business Taxes . 4 5,456 5 ,527 190 Power, Pipe, Cable T.V. and Other Taxes . 5 1,664,798 1,806 ,215 230 Federal Grants•In-Lieu of Taxes s 1,392 240 Provincial Grants-In-Lieu of Taxes 7 50,285 55 ,097 250 Other Local Government Grants-In-Lieu s 270 Other Grants-In-Lieu of Taxes 9 1001200 TOTAL TAXES AND GRANTS IN LIEU to 6,041,012 6,045,977 EXPENDED BY TRANSFERS: 5 X Provincial Planning Fund Requisition F 19 901 18 238 74 X School Foundation Program Requisition(s) Total 12 578 918 525 274 SUPPLEMENTARY SCHOOL REQUISITIONS: 75X HILLS L S.D. No. 6Q.... i3 1,639,914 1,744 ,617 75X ...S.D. No....... 1.4 75X ...S.D. No....... 15 75X ...S.D. No....... . 16 75X ...S.D. No....... 17 75X ...S.D. No tfi 75X ...S.D. No....... . 9 75X ...S.D. No....... . 20 OTHER REQUISITIONS: f...' >F. 75X THREE HILLS • • . • . H.D. NO.45.... 21 20,843 20, 765 75x OLDS...... H.D. No. 26.... 4,020 4, 913 75X DRUrII-IELLER H.D. No.. 5... • i3 23 4,719 75X Nursing Home 24 75x Auxiliary Hospital . TROCIiU . 19,445 19, 492 75X GOLDEN HILLS . LODGE• • • • • • . • • . • • • • • • Seniors Foundation 26 56,062 55. 342 75X . Seniors Foundation 27 75X Seniors Foundation 26 Seniors Foundation 29 7401750 SUB-TOTAL FOR REQUISITION TRANSFERS 30 2 343 822 2,388, 641 BALANCE OF LEVIES FOR MUNICIPAL PURPOSES 1 3J224:190 3.651. 336 ALLOCATED AS SPECIAL MUNICIPAL LEVIES: 120 Special Assessments and Local Improvements (FR19.1, FR20.2) 32 22,500 16, 956 1XX/2XX Special Levies for Operations (FR19.1) 33 198,438 202 962 1 XX/2XX Levies for Capital Projects and Special Reserves (FR20.2) 34 1001200 SUB-TOTAL SPECIAL MUNICIPAL LEVIES 35 220,938 219, 918 1001200 NET TAXES FOR GENERAL MUNICIPAL PURPOSES (1) (FS3.52) 36 .3.476.252 3,437, 41A 5 • • • . • . • . MUNICIPAL • DI.ST•RICT - OF. KNEEHILL..NO... 4.8 MUNICIPALITY CONSOLIDATED STATEMENT OF SURPLUS (DEFICIT) F S 6 As at the Year Ended December 31, 1985 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS AIRPORT SERVICES 33 PUBLIC TRANSIT SYSTEMS 34 DEFICIT SURPLUS DEFICIT SURPLUS - Preceding Year Balance 7 1 7 - Adjustments to Prior Years f1 2 s - Current Year Operations (from page 3) s~ 3 9 - Transfers to and from Other Functions 4 10 4 10 - SUB-TOTAL 5 5 I 1 - Balance at Year End 8 12 6 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 1 49,543 7 - Adjustments to Prior Years 2 a 2 a - Current Year Operations (from page 3) 3 9 3 9 6,369 - Transfers to and from Other Functions . 10 4 10 -SUB-TOTAL 5 i t 1 5 49.543 " 6.369 - Balance at Year End 8 12 s 43, 174 ' 2 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS SANITARY SEWAGE SERVICE AND TREATMENT 42 GARBAGE COLLECTION AND DISPOSAL SYSTEMS 43 DEFICIT SURPLUS DEFICIT SURPLUS - Preceding Year Balance ' 7 6 , 719 ' 7 - Adjustments to Prior Years 2 8 2 8 -Current Year Operations (from page 3)........ 3 9 5,199 3 65.%441 9 - Transfers to and from Other Functions 4 10 4 10 65,441 - SUB-TOTAL 5 „ 5 65.4 1 P - Balance at Year End 8 12 8 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 - Adjustments to Prior Years 2 8 2 8 -Current Year Operations (from page 3)........ 3 v 1,000 3 9 - Transfers to and from Other Functions 1,000 10 4 10 -SUB-TOTAL 5 1-00 , , s I 1 - Balance at Year End 6 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 ' 7 1 7 - Adjustments to Prior Years 2 8 2 8 -Current Year Operations (from page 3) 3 9 3 9 - Transfers to and from Other Functions 4 10 4 10 -SUB-TOTAL s „ s 11 - Balance at Year End 6 8 12 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS COUNTY SCHOOL 96 DEFICIT SURPLUS DEFICIT SURPLUS - Preceding Year Balance ' 7 1 7 - Adjustments to Prior Years 2 8 2 8 -Current Year Operations (from page 3) 3 9 3 9 - Transfers to and from Other Functions 4 10 4 10 - SUBTOTAL 5 1 1 5 1 I - Balance at Year End 8 1 12 s 12 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS ALL OTHER OPERATIONS DEFICIT/SURPLUS C98 TOTAL NET ACCUMULATED DEFICIT/SURPLUS (TO FS2) 99 DEFICIT SURPLUS DEFICIT SURPLUS - Preceding Year Balance 1 7 -1 .415 62A 8 ' z - Adjustments to Prior Years 2 , , 8 -Current Year Operations (from page 3) 3 4 168 988 9 - Transfers to and from Other Functions 4 65 1 4 0 10 -SUB-TOTAL 5 4 M'229- " - Balance at Year End 6 12 3,391,274 Any adjustments to prior years entered on Lines 2 or 8 of any function must be fully explained in the notes to the financial statements on Page 7. ...MUNICIPAL .DISTRIC.T..QF .KNRRHI)L.L NO, . 4$........... . MUNICIPALITY F S 7 CONSOLIDATED STATEMENT OF EQUITY IN FIXED ASSETS TO DECEMBER 31, 1985 r NOTES TO FINANCIAL STATEMENTS :(Include relevant notes for accounting policies, procedures and principles; for any material adjustments or changes in financial position; and for anv contingent liabilities or major new projects.) 'NOTe1• ACCOUNTING POLICIES: Inventories: Fixed Assets: Debenture: Reserves: inventories of supplies are recorded at cost. Inventories of land for resale are recorded at the accumulated costs of raw land are recorded at cost. Funds for the acquisition of fixed assets are derived from current revenue, government grants, debentures. Any funds required out of current revenue are recorded as current expenditures. No depreciation is recorded. Debenture payments, both principal and interest, are recorded as operating expenditures at the time of payment. Operating: increases or decreases are recorded as current expenditures or current revenues Capital: increases are recorded as current expenditures; decreases are recorded as capital funds acquired. NOTE 2 FS7-1-4 The municipality uses accounting principles which are in common use among municipalities in the Province of Alberta. Significant aspects of these accounting principles are: Modified Accrual Basis: all transactions are accounted for on a full accrual basis, except that interest on debenture loans is not accrued OTHER ASSETS Costs of: "land held for resale" SOLD $800. 7 Line 1, Co. 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. qr ✓ Alb?iia MUNICIPAL AFFAIRS SUPPORTING SCHEDULES & MUNICIPAL TREASURER'S REPORT For the Fiscal Year Ended December 31, 1985 MUNICIPALITY MUNICIPAL. DISTRICT . OF. KNEEHIL,L, . NO.. 48 L .....MUNICIPAL.DISTRICT.OF.KNEEHILL.N0..4.a MUNICIPALITY COMPARATIVE ACCOUNTS RECEIVABLE FOR OPERATIONS AND CAPITAL For Preceding Year and as at December 31, 1985 F R 1 200 OPERATING RECEIVABLES 200 CAPITAL RECEIVABLES FUNCTIONS 1 PRECEDING YEAR BALANCE 2 CURRENT BALANCE 3PRECEDING YEAR BALANCE 4 CURRENT BALANCE XX Current Taxes and Grants-in-Lieu XX Arrears Taxes and Grants-in-Lieu XX Taxes on Property Acquired for Taxes 3 a 32 Roads, Streets Walks, Lighting 154,285 46,474 196 10-360 142,069 33,923 1,108 979,495 34 Public Transit Systems 5 37 Storm Sewers and Drainage s 7 41 Water Supply and Distribution e 42 Sanitary Sewage Service and Treatment e 56 Cemeteries and Crematoriums 95 71 62 Community and/or Agricultural Services ? ? 98 979 90 261 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 ' e 91 Gas Production & Distribution 1 9 92 Electrical Production & Distribution 20 93 Telephone System 21 96 County School Functions 98 AII;Other Functions Receivables z3 110 Q()Q 7R. 558 24 GRAND TOTAL FUNCTIONS RECEIVABLES (1) 370,946 552,801 (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 at December 31, 1985 F F R 2 200 OPERATING PAYABLES 200 CAPITAL PAYABLES FUNCTIONS 1 PRECEDING YEAR BALANCE 2 CURRENT BALANCE 3PRECEDING YEAR BALANCE 4 CURRENT BALANCE 32 Roads, Streets, Walks, Lighting 34 Public Transit Systems ? 37 Storm Sewers and Drainage a 41 Water Supply and Distribution 5 42 Sanitary Sewage Service and Treatment e 5 1 2 7 - - 56 Cemeteries and Crematoriums e 62 Community and/or Agricultural Services e 66 Subdivision Land and Developments 67 Public Housing Operations 69 Land/Housing/Building Rentals and Other.......... 13 14 72 Recreation/Parks Facilities & Programs ? § 's 91 Gas Production & Distribution 92 Electrical Production & Distribution 17 t s . stem le hone S 93 T . y e p 96 County School Functions t9 98 All Other Functions Payables -?-91 19? 1 Ar' ?3 458 2t GRAND TOTAL FUNCTIONS PAYABLES (2) - 151,530 167,679 (2) The sum of Operating and Capital balances for preceding and for current year must equal the "ZUU local Accounts rayaoie amuunts ni Ilia 'Consolidated Balance Sheet' on page 2. 8 ............MUNICIPAL DISTRICT OF K1V);.)rKZ).J, .NQ, .48 MUNICIPALITY COMPARATIVE INVENTORIES F R 3 For Preceding Year and as at December 31, 1985 500 INVENTORIES FUNCTIONS REPORTED PRECEDING YEAR BALANCE z CURRENT BALANCE 31 Common Services and/or Equipment Pool...........' 1 364 743 1,26 5 908 32 Roads, Streets, Walks, Lighting . . 34 Public Transit Systems 37 Storm Sewers and Drainage 41 Water Supply and Distribution 42 Sanitary Sewage Service and Treatment 1 9 . . 56 Cemeteries and Crematoriums 62 Community and/or Agricultural Services n 18,962 18,493 66 Subdivision Land and Deyelopments..... IFS2.14) 1? 6,641 5.841 67 Public Housing Operations . . . . . . . . . . ..r' 69 Land/Housing/Building Rentals and Other.......... 13 14 91 Gas Production & Distribution 'b 92 Electrical Production & Distribution " . 93 Telephone System a is 96 County School Functions ?9 1198 All Other Functions Inventories zz GRAND TOTAL FUNCTIONS INVENTORIES (1) (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 at December 31, 1985 300 OPERATING INVESTMENTS 300 CAPITAL INVESTMENTS FUNCTIONS REPORTED PRECEDING YEAR BALANCE CURRENT BALANCE 3PRECEDING YEAR BALANCE CURRENT BALANCE Streets, Walks, Lighting 32 Roads , 34 Public Transit Systems 37 Storm Sewers and Drainage ? 4 41 Water Supply and Distribution s 42 Sanitary Sewage Service and Treatment e d 62 Community and/or Agricultural Services 66 Subdivision Land and Developments 67 Public Housing Operations 69 Land/Housing/Building Rentals and Other 12 is 14 91 Gas Production & Distribution .....................'s . 92 Electrical Production & Distribution ................'s 93 Telephone System " 1e 96 County School Functions 98 All Other Functions Investments • • • • • • • • • . • • . • • • 20 2 917 289 3 169 453 2t GRAND TOTAL FUNCTIONS INVESTMENTS (2) 2,917,289 3,169,453 (2) The sum of Operating and Capital balances for the preceding year and the current year must equal me --.juu ioiai mvesrmencs, warm anu Advances" on page 2. INVESTMENTS BY TYPE HELD AT DECEMBER 31, 1985 F R 5 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 r 120 3,150,000 CAPITAL INVESTMENTS 2 4 j GRAND TOTAL INVESTMENTS 3 120- 1.5 , 9 MUNICIPAL,DI5TFT.QT.0T .OEEHILL..110...48 MUNICIPALITY 610 ENGINEERING STRUCTURES FIXED ASSETS Continuity During the Year Ended December 31, 1985 F R 6 FUNCTION DESCRIPTIONS I F BEGINNING OF YEAR BALANCE 2 ADDITIONS DURING THE YEAR 3 REDUCTIONS DURING THE YEAR 4 CURRENT YEAR END BALANCE 11 Council and Other Legislative 12 General Administration and Other ...............................................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 ................s 26,605 26,605 .......................................to ..............................................+.t 31 Common Services and/or Equipment Pool ........+.2 32 Roads, Streets. Walks, Lighting .................13 12,058 12,301 14 33 Airport Services +.5 34 Public Transit Systems .......................16 37 Storm Sewers and Drainage ....................1.7 ................................1.6 41 Water Supply and Distribution System is 275,465 2750465 ..............................................20 42 Sanitary Sewage Service and Treatment .........2+ 465,609 465-609 ..............................................22 43 Garbage Collection 8 Disposal .................23 . 24 ..............................................25 51 Family and Community Support Services .........26 52 Day Care ..................................27 53 Other Public Health ..........................29 56 Cemeteries and Crematoriums ..................2a ....................................30 61 Municipal Planning, Zoning & Development .......31 62 Community and/or Agricultural Services ..........32 66 Subdivision Land and Developments .............33 67 Public Housing Operations ....................34 69 Land/Housing/Building Rentals and Other ........35 ..............................................36 ..............................................37 71 Recreation Board and Other Services 38 72 Recreation/Parks Facilities and Programs ........3s Museum, etc....40 Library 74 Culture: Community Hail , , .........................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 51 764, 780 38,906 803,686 52 96 County School Functions 53 GRAND TOTAL CAPITAL FUNCTIONS (1) 764,780 (2) 38,906 (2) (1) 803,686 (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,I)ISTR~CT,Q, I{N1;~IIIr~.,N0,,48...••.....•,,,,••,,,,,..,.,,, MUNICIPALITY 620 BUILDING FIXED ASSETS F R 7 Continuity During the Year Ended December 31, 1985 FUNCTION DESCRIPTIONS 11 i BEGINNING OF YEAR BALANCE 2 ADDITIONS DURING THE YEAR 3 REDUCTIONS DURING THE YEAR 4 CURRENT YEAR END BALANCE 1 1 Council and Other Legislative ...................1 12 General Administration and Other 79,175 79,175 ................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 5,063 5,063 ................................................0 I................ 31 Common Services and/or Equipment Pool ........l2 32 Roads, Streets, Walks, Lighting . .........................................t4 33 Airport Services .............................15 34 Public Transit Systems ...........'............76 37 Storm Sewers and Drainage ' 7 ..............................................18 41 Water. Supply and Distribution System ...........1.9 ..............................................20 42 Sanitary Sewage Service and Treatment .........21 654 6 51L ..............................................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 ..................20 ...........................................30 61 Municipal Planning, Zoning & Development .......31 62 Community and/or Agricultural Services 32 5,303 66 Subdivision Land and Developments .............33 67 Public Housing Operations ....................34 69 Land/Housing/Building Rentals and Other ........35 ..............................................36 71 Recreation Board and Other Services.......... 3fl 72 Recreation/Parks Facilities and Programs . 39 10,476 . 74 Culture: Community Hall Library Museum etc ID , , , 75 Convention Centre A~ ..............................................4.2 ..............................................4.3 91 Gas Production and Distribution • . • •44 92 Electrical Production and Distribution • •45 93 Telephone System ..........................4$ 47 ..................................40 .................................49 ................50 TOTAL MUNICIPAL CAPITAL FUNCTIONS si 393, 496 150,051 6,120 537,427 sz 96 County School Functions GRAND TOTAL CAPITAL FUNCTIONS 531 1(j) 393,496 (2) 150,051 (2) 6,120 (1) 537,427 (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 MuN .C~~ . DZSTRZ.CT . QF..KNEEHILI, .NO...48 MUNICIPALITY 630 MACHINERY, EQUIPMENT FIXED ASSETS F R 8 Continuity During the Year Ended December 31, 1985 FUNCTION DESCRIPTIONS I BEGINNING OF YEAR BALANCE 2 ADDITIONS DURING THE YEAR 3 REDUCTIONS DURING THE YEAR 4 CURRENT YEAR END BALANCE 11 Council and Other Legislative t 12 General Administration and Other ................2 173 867 29,412 50 203,229 .............................................3 ...................................4 21 Police Department and Services Used ............5 23 Fire Fighting and Preventive Service .............6 9,371 9,371 24 Disaster Service and Emergency Measures ........7 25 Ambulance Services and First Aid ...............8 26 By-Laws Enforcement and Other ................9 91,357 1 683 93,040 ................................to ..................................t+ 31 Common Services andior Equipment Pool 1.2 32 Roads, Streets. Walks. Lighting .................73 3.715.971 402,690 144,745 3,973,916 1.4 33 Airport Services t5 34 Public Transit Systems . 1.6 37 Storm Sewers and Drainage 1.7 ..............................................18 41 Water Supply and Distribution System +.9 .............................30 42 Sanitary Sewage Service and Treatment „ .....22 43 Garbage Collection & Disposal .................33 ..............................................24 ..............................................25 51 Family and Community Support Services .........36 52 Day Care ..................................27 53 Other Public Health ...........................,6 56 Cemeteries and Crematoriums ..................2.9 .30 61 Municipal Planning, Zoning & Development .......3t 62 Community and/or Agricultural Services ..........32 602 104 319 104,921 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 P tion/Parks Facilities and Programs r 72 R S_ 776 368 7 144 A ea ec Museum 10 ll Librar etc it H lt C C , , , . , y, y a ure: ommun 74 u ° t t ti C C . re on en onven 75 ..............................................42 43 91 Gas Production and Distribution 44 92 Electrical Production and Distribution ............45 93 Telephone System ..........................46 47 ..............................................46 49 ..............................................5o TOTAL MUNICIPAL CAPITAL FUNCTIONS 7771 [ 4,100, 100,944 436,472 144,795 4,392,621 52 96 County School Functions s3 GRAND TOTAL CAPITAL FUNCTIONS (1) 4,100,944 (2) 436,472 (2) 144,795 (1) 4,392,621 (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. 12 .......MUNICIPAL. D•ISTRI.CT • OF •KNEEHILL -NO. • •48...... • • • . • • • • • • • • . MUNICIPALITY 640 LAND FOR GOVERNMENT USE F R GiContinuity During the Year Ended December 31, 1985 FUNCTION DESCRIPTIONS 1 BEGINNING 11 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 ................z 119 119 ...............................................3 w ...............................................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 ........................................1.0 ....................................t1 31 Common Services and/or Equipment Pool t2 32 Roads, Streets, Walks, Lighting .................1.3 107,158 40 107,118 1.4 33 Airport Services t5 34 Public Transit Systems t6 37 Storm Sewers and Drainage.......... I .........1.7 ..............................................1.8 41 Water Supply and Distribution System t9 3,000 3,000 ..............................................20 42 Sanitary Sewage Service and Treatment .........21 34.540 34.540 ..............................................22 43 Garbage Collection & Disposal .................23 5,801 2,900 ..............................................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 50 50 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 48 72 Recreation/Parks Facilities and Programs ........3s 2-049 8,644 10 689 74 Culture: Community Hall, Library, Museum, etc....40 . 75 Convention Centre ..........................4.1 ..............................................42 .............................................43 91 Gas Production and Distribution • • 44 92 Electrical Production and Distribution 45 93 Telephone System ..........................46 47 ...:..........................................48 ..............................................49 ..............................................SO TOTAL MUNICIPAL CAPITAL FUNCTIONS 51 146,912 14,445 2,940 158,417 sz 96 County School Functions . GRAND TOTAL CAPITAL FUNCTIONS s3 (1) 146,912 (2) 14,445 (2) 2,940 (1) 158,417 (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. 13 MUN.ICIPAL .DISTRICT .OF. MEERILL. N0...4.8 MUNICIPALITY 650 VEHICLE FIXED ASSETS F R 1 0 Continuity During the Year Ended December 31, 1985 FUNCTION DESCRIPTIONS BEGINNING OF YEAR BALANCE 2 ADDITIONS DURING THE YEAR 3 REDUCTIONS DURING THE YEAR 4 CURRENT YEAR END BALANCE 11 Council and Other Legislative ...................1 12 General Administration and Other ................2 11,908 11,908 ...............................................3 ...............................................4 21 Police Department and Services Used ............5 23 Fire Fighting and Preventive Service .............6 279,168 279,168 24 Disaster Service and Emergency Measures ........7 25 Ambulance Services and First Aid ...............6 26 By-Laws Enforcement and Other ................9 $ 850 8,850 ..............................................1.0 1.1 31 Common Services and/or Equipment Pool ........1.2 32 Roads. Streets. Walks, Lighting 0 1,240,250 128.029 62,650 1,305,629 ..............................................14 33 Airport Services ..................:..........1.5 34 Public Transit Systems ....1,6 37 Storm Sewers and Drainage ....................1.7 ..............................................1.8 41 Water Supply and Distribution System ...........1.9 ..............................................20 - 42 Sanitary Sewage Service and Treatment .........21 ..............................................22 43 Garbage Collection & Disposal .................23 1,550 1,550 ..............................................24 ..26 51 Family and Community Support Services .........26 52 Day Care ..................................27 53 Other Public Health ..........................28 56 Cemeteries and Crematoriums ..................2.9 ..............................................30 61 Municipal Planning, Zoning & Development .......31 62 Community and/or Agricultural Services ..........3z 53,768 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 ..............................................48 ..............................................49 So TOTAL MUNICIPAL CAPITAL FUNCTIONS 51 1,593,944 129,579 62,650 1,660,873 52 96 County School Functions 53 GRAND TOTAL CAPITAL FUNCTIONS (1) 1,593,944 (2) 129,579 (2) 62,650 (1) 1,660,873 (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. 14 MUN1Q1P44L .D1ST.RICT..QF. MEEHZLL. ND... 418 MUNICIPALITY 310 DEBENTURES, BOND AND MORTGAGE ISSUES Continuity During the Year Ended December 31, 1985 F R 1 1 FUNCTION DESCRIPTIONS BEGINNING OF YEAR BALANCE 2 ADDITIONS DURING THE YEAR 3 REDUCTIONS DURING THE YEAR 4 CURRENT YEAR END BALANCE 11 Council and Other Legislative 1 12 General Administration and Other z ..............................................A 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 .................................o ................................................1 31 Common Services and/or Equipment Pool ........1.2 32 Roads, Streets, Walks, Lighting . ................13 ........................................1.4 33 Airport Services ..............................1.5 34 Public Transit Systems 1 ............1.6 37 Storm Sewers and Drainage ....................1.7 ..............................................1.8 41 Water Supply and Distribution System ...........1.9 ..............................................20 42 Sanitary Sewage Service and Treatment .........21 39,127 484 38,643 ..............................................22 43 Garbage Collection & Disposal .................23 ..............................................24 ..............................................25 51 Family and Community Support Services .........2.6 52 Day Care ..................................27 53 Other Public Health •'28 56 Cemeteries and Crematoriums ..................29 ..............................................30 61 Municipal Planning, Zoning 8 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 .39 72 Recreation/Parks Facilities and Programs . 74 Culture; Community Hall Library Museum etc.. ..4A , , , 75 Convention Centre 4 1 . ..............................................42 ..............................................4 91 Gas Production and Distribution ................44 92 Electrical Production and Distribution • • •45 93 Telephone System ..........................4.6 ..............................................47 ...:..........................................48 ..............................................49 ..............................................50 TOTAL MUNICIPAL CAPITAL FUNCTIONS 51 52 96 County School Functions GRAND TOTAL CAPITAL FUNCTIONS sJ (1) 39,127 (2) (2) 484 (1) 38,643 (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. 15 MUN, QUAL. DIS.T.RICT.OF. KN.EEHILL. NO....48 . • • • • • • . • • . • • . MUNICIPALITY ANALYSIS OF DEBENTURE, BOND AND MORTGAGE DEBT as at December 31, 1985 F R 2 5 DEBENTURE DEBT FUNCTIONS REPORTED 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 38,643 38,643 ..............................................8 ...............................................9 62 Community and/or Agricultural Services 10 66 Subdivision Land and Developments ...............1 67 Public Housing Operations ......................12 69 Land/Housing/Building Rentals and Other.......... 13 ..............................................14 ..................16 91 Gas Production 8 Distribution 16 92 Electrical Production 1£ Distribution 17 93 Telephone System ............................1s ....................................19 96 County School Functions . 20 98 All Other Functions Debenture Debt 24 GRAND TOTAL FUNCTIONS DEBENTURE DEBT 22 38,643 38,643 (1) If special frontage tax levied show Owners' Share Breakdown FUTURE DEBENTURE, BOND AND MORTGAGE F R 216[ DEBT CHARGES BY YEARS MUNICIPAL (1) SCHOOL ANALYSIS BY YEARS 1 PRINCIPAL 2 INTEREST 3 PRINCIPAL 4 INTEREST 1986 1 541 4,983 1987 2 605 4,926 1988 3 678 4,789 - 1989 4 759 4,708 1990 6 850 4,616 1991 to Maturity e 35,210 46,243 7 TOTAL 38,643 70,26 (1) To be completed by Counties and Town of Devon. 16 MUNICIPAL DISTRICT OF KNEEHILL NO. 48 MUNICIPALITY The Statement of Trust Account Assets has been deleted. Instead 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 approprate items in the "Consolidated Balance Sheet," Schedule FS2. 477 STATEMENT OF TRUST LIABILITIES For The Year Ended December 31, 1985 F R 1 4 2 3 4 OPENING TRUST 'TRUST YEAR END BALANCE LIABILITY CLAIMS LIABILITY ADDITIONS REDUCTIONS BALANCE Tax Sale Surplus Trust Liability 2,755 9 -3 5 Cemetery Perpetual Care Liability Others 4 S ti T OTAL TRUST ACCOUNT LIABILITIES 1 [ 1 2-799 935 1,820 47X METER RENTALS AND ANY DEPOSIT LIABILITIES For The Year Ended December 31, 1985 F F 1 5 3 a OPENING NEW DEPOSITS YEAR END LIABILITY BALANCE DEPOSITS REFUNDED BALANCE 32 Deposits for Road Maintenance 41 Water Meter Deposits 91 Gas Meter Deposits 92 Electricity Meter Deposits Others .................:.......................y 9 TOTAL METER AND OTHER DEPOSIT LIABILITIES 490 PREPAID LOCAL IMPROVEMENTS AND OTHER LIABILITIES For The Year Ended December 31, 1985 FR16 OPENING c BALANCE z PREPNEW A DS & OTHERS 3 REDUCTIONS THIS YEAR 4 ~E, REND BALANCE 32 Roads, Curbs, Walks . ! 37 Storm Sewers and Drainage 41 Water Distribution Improvements Prepaid 3 42 Sanitary Sewage Improvements Prepaid i 4X (Specify) c Other Prepayments, Deferred Revenues, etc. 8 a 10 t Excess Collections on Requisitions ..................1:3 9 22 722 ca TOTAL PREPAYMENTS AND OTHER LIABILITIES 9.722 9.722 19 MUNICIPAL DISTRICT OF KNEEHILL NO. 48 MUNICIPALITY OPERATING FUNCTION COMPARATIVE ALLOWANCESIRESERVES BALANCES F R 1 7 For Preceding Year and as at December 31, 1985 6XX OPERATING ALLOWANCES r 7XX OPERATING RESERVES FUNCTION DESCRIPTIONS PRECEDING YEAR BALANCE 2 CURRENT BALANCE 3 PRECEDING YEAR BALANCE 4 CURRENT BALANCE 11 Council and Other Legislative 12 General Administration and Other ................2 196 196 15,000 ..............................................3 4 21 Police Department and Services Used ............5 23 Fire Fighting and Preventive Service .............6 24 Disaster Service and Emergency Measures r 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 ................1.3 200,000 14 33 Airport Services ! 5 34 Public Transit Systems 1.6 37 Storm Sewers and Drainage 17 ....1.8 41 Water Supply and Distribution System 19 20 42 Sanitary Sewage Service and Treatment .........21 .............................................22 43 Garbage Collection b Disposal .................23 24 ........................................25 51 Family and Community Support Services .........26 52 Day Care .....:............................~17 53 Other Public Health ..........................2a 56 Cemeteries and Crematoriums z9 .............................................30 61 Municipal Planning, Zoning 8 Development .......31 62 Community and/or Agricultural Services ..........32 40, QQQ 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 48 .............................................49 97 Operating Contingencies Reserve so TOTAL MUNICIPAL OPERATING FUNCTIONS 51 I F 196 196 215, 000 40,000 52 96 County School Functions 1 1 GRAND TOTAL OPERATING FUNCTIONS (1) 53 196 196 1 1 215,000 40,000 (1) To agree with total operating allowances and operating reserves on the Consolidated Balance Sheet, page 2. 20 MUNICIPAL DISTRICT OF KNEEHILL NO. 48 MUNICIPALITY CAPITAL FUNCTIONS COMPARATIVE ALLOWANCESIRESERVES BALANCES F R 1 8 For Preceding Year and as at December 31, 1985 6XX CAPITAL ALLOWANCES _ 7XX CAPITAL 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 it 31 Common Services and/or Equipment Pool 12 32 Roads. Streets, Walks. Lighting t3 891,894 1,096,894 ......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 (can include Cemeteries) 26 56 Cemeteries and Crematoriums 29 .............................................30 61 Municipal Planning, Zoning & Development 31 62 Community and/or Agricultural Services 32 66 Subdivision Land and Developments 33 67 Public Housing Operations 34 69 Land/Housing/Building Rentals and Other 35 .............................................36 .............................................37 71 Recreation Board and Other Services........... 36 72 Recreation/Parks Facilities and Programs 39 Museum etc.... 40 74 Culture: Community Hall Library , , , 75 Convention Centre ..........................11 .............................................42 .............................................43 91 Gas Production and Distribution 44 92. Electrical Production and Distribution 45 93 Telephone System .........................46 47 .............................................46 49 97 General Capital Reserves s01 1 TOTAL MUNICIPAL CAPITAL FUNCTIONS 51 891,894 1,096,894 52 1 96 County School Functions [ GRAND TOTAL CAPITAL FUNCTIONS (1) 53 1[ 891,894 1,096,894 (1) To agree with total capital allowances and capital reserves on the Consolidated Balance Sheet, page 2. 21 MUNICIPAL, DISTRICT, OF KNEEHjj j,. N0., ,4$ MUNICIPALITY OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT F R 1 9 For the Year Ended December 31, 1985 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS REVENUES BY TYPE: 100/200 Special Municipal Levies ? 77,708 29,850 300 Sales to Other Governments........... ? '8, 115 400 Sales of Goods and Services ? 6 , 545 520 Professional & Other Licenses & Permits . ° 2, 430 530 Municipal By-Law Fines Issued......... 5 550 Return on Investments held for Function . s 560 Rental Revenues 7 15 , 138 590 Other Revenues from Own Sources P 830 Federal Conditional Grants 840 Provincial Conditional Grants 1P 17,872 863 850 Local Government Conditional Grants %i 910 Drawn from Operating Allowances...... ! 2 920 Drawn from Operating Reserves 15,000 930 Contributed from Operating Functions:.. 1,600 940 Contributed from Capital Sources ! 5 960 Gross Recoveries fm Operating Functions16 990 Other. .....17 18 TOTAL FUNCTION OPERATING REV~N C 76 700 708 77 863 29,850 OL. 1) FS3- , , BUDGETED OPERATING REVENUES 40,100 77,751 1,000 30,000 EXPENDITURES BY OBJECT: SM 100 Salaries, Wages and Benefits 50,311 243,146 200 Contracted and deneralServices 0 27,696 85.180 39,638 863 300 Purchases from Other Governments 1 549 500 Materials, Goods, Supplies and Utilities 44,790 7X0 Grants to Government 23 761 Contributed to Other Operating Functions 24 762 Contributed to Capital Programs........ 2 5 763 Added to Function Operating Allowances 26 764 Added to Function Operating Reserves 2.7 765 Contributed to Own Municipal Agencies . 26 770 Grants to Individuals and Organizations 29 2,4 6 28,409 810 Bank Charges & Short-Term Interest.... 30 943 820 Long-Term Debt Charges 3' 830 Debenture Debt Charges 32 960 Gross Recoveries to Operating Functions 33 990 Other Transactions, Discounts, Adjustmen?s 1,886 35 TOTAL FUNCTION OPERATING EXPENDITURES 178 98 863 2 (To FS3•COL. 2) 7 A_nn7 - Q BUDGETED OPERATING EXPENDITURES 77.600 471.400 71,001 1 000 28%409 36 NET FUNCTION OPERATING COST (To FS3•COL. 3) 0 02 280 37 NET FUNCTION OPERATING GAIN 38, 070 1 441 (TO FS3-COL. el BUDGETED OPERATING GAIN 6,750 1,591 I BUDGETED OPERATING COST II 7 7 , 600 I 431,300 Notes: 1. One column to be completed for each operating function (except 'County School') reported on audited statement page 3, Combined Operating Revenues and Expenditures. 2. The following item values must agree with page 3: (a) Total Function Operating Revenues, (b) Total Function Operating Expenditures, (c) Net Function Operating Cost or (d) Net Function Operating Gain. 22.1 MUNICIPAL DISTRICT OF KNEEHILL NO. 48 MUNICIPALITY OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT F R 1 9 For the Year Ended December 31, 1985 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS 32 1 42 43 REVENUES BY TYPE: 100/200 Special Municipal Levies ? 7, 396 9, 560 300 Sales to Other Governments........... ? 400 Sales of Goods and Services 3 46,185 6,915 520 Professional & Other Licenses & Permits . 530 Municipal By-Law Fines Issued s 550 Return on Investments held for Function . s 560 Rental Revenues .....................7 15,773 590 Other Revenues from Own Sources..... 8 874 58 830 Federal Conditional Grants 9 840 Provincial Conditional Grants 10 15,000 1,035,145 1-11-6-0- 850 Local Government Conditional Grants....? 910 Drawn from Operating Allowances...... 920 Drawn from Operating Reserves 200,000 930 Contributed from Operating Functions, ?4 940 Contributed from Capital Sources 15 960 Gross Recoveries fm Operating Functionsts • • • 990 Other. 17 is TOTAL FUNCTION OPERATING REV EN S 15 000 1 297 977 14 369 10 720 f ECOL BUDGETED OPERATING REVENUES 15,000 930,900 16,900 8,200 EXPENDITURES BY OBJECT: t 100 Salaries. Wages and Benefits...........'. 34,994 1,498,624 11,954 200 Contracted and General Services 20 _ 1,198 1 041 671 47,220 300 Purchases from Other Governments 500 Materials, Goods, Supplies and Utilities 22 4,315 124862792 6 400 55 1,816 7X0 Grants to. 10. Government 23 761 Contributed to Other Operating Functions 24 1,600 762 Contributed to Capital Programs........ 2e 30,000 859,943 4,451 763 Added to Function Operating Allowances 26 764 Added to Function Operating Reserves ?7 765 Contributed to Own Municipal Agencies 26 770 Grants to Individuals and Organizations 29 2 400 810 Bank Charges & Short-Term Interest.... 30 820 Long-Term Debt Charges 31 830 Debenture Debt Charges 32 5,466 960 Gross Recoveries to Operating Functions 33 990 Other Transactions, Discounts, Adjustmen?s 35 TOTAL FUNCTION OPERATING EXPENDITURES (To FS3COL. 2) BUDGETED OPERATING EXPENDITURES 79.650 4 36 NET FUNCTION OPERATING COST 55,507 3,591,453 65,441 (TO FS3•COL. 3) 37 NET FUNCTION OPERATING GAIN 6 , 369 5,199 (To FS3COL 4) BUDGETED OPERATING GAIN 12200 1,200 BUDGETED OPERATING COST 64,650 3,425,243 50,183 Notes: 1. One column to be completed for each operating function (except 'County School') reported on audited statement page 3, Combined Operating Revenues and Expenditures. 2. The following item values must agree with page 3: (a) Total Function Operating Revenues, (b) Total Function Operating Expenditures, (c) Net Function Operating Cost or (d) Net Function Operating Gain. 22.2 XUNICIPAL.D.ISTRICT.OF.KNEEHILL.NO...•48•••.••..••••••••••••••••• MUNICIPALITY OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES BY OBJECT F R 1 9 For the Year Ended December 31, 1985 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS REVENUES BY TYPE: 00/200 Special Municipal Levies ? :Y. . EEM 95 404 300 Sales to Other Governments............ 2 400 Sales of Goods and Services ? 690 46,579 1,000 6,107 520 Professional & Other Licenses & Permits . 4 530 Municipal By-Law Fines Issued... I...... 550 Return on Investments held for Function . 6 560 Rental Revenues 7 2 , 551 590 Other Revenues from Own Sources B 830 Federal Conditional Grants 9 840 Provincial Conditional Grants.......... 10 93,093 850 Local Government Conditional Grants 1.i 910 Drawn from Operating Allowances...... !2 920 Drawn from Operating Reserves ?3 930 Contributed from Operating Functions.... ?4 940 Contributed from Capital Sources ) 5 960 Gross Recoveries fm Operating Functionst6 990 Other ............................17 18 TOTAL FUNCTION OPERATING REVENUES S soL. t) 690 142,223 1,000 101.511 BUDGETED OPERATING REVENUES I F 100 92.700 1 An _ 7Lif, EXPENDITURES BY OBJECT: 100 Salaries, Wages and Benefits..........." 106,206 6,074 200 Contracted and General Services....... z.0 11,814 9,055 300 Purchases from Other Governments 22 500 Materials. Goods, Supplies and Utilities . 1,074 71,262 19,713 7X0 Grants to..LOCAL....... Government 23 79,12-1 761 Contributed to Other Operating Functions z.4 762 Contributed to Capital Programs........ 2s 319 10 763 Added to Function Operating Allowances 2s 764 Added to Function Operating Reserves 40,000 765 Contributed to Own Municipal Agencies . 2e 770 Grants to Individuals and Organizations 29 14,493 16,600 810 Bank Charges & Short-Term Interest.... 30 820 Long-Term Debt Charges .............31 830 Debenture Debt Charges az 960 Gross Recoveries to Operating Functions 33 990 Other Transactions, Discounts, AdjustmenJS4 9-722 35 TOTAL FUNCTION OPERATING EXPENDITURES (ToFS3-COL. 2) 12.888 241.335 191 _ 59n 0 71)? BUDGETED OPERATING EXPENDITURES NET FUNCTION OPERATING COST (TO FS3•COL. 3) 12.198 NET FUNCTION OPERATING GAIN 37 1,000 (To F53•COL. 4) BUDGETED OPERATING GAIN 8,800 BUDGETED OPERATING COST 10,400 116,550 Notes: 1. One column to be completed for each operating function (except 'County School') reported on audited statement page 3, Combined Operating Revenues and Expenditures. 2. The following item values must agree with page 3: (a) Total Function Operating Revenues, (b) Total Function Operating Expenditures, (c) Net Function Operating Cost or (d) Net Function Operating Gain. 22.3 MUNICIPAL DISTRICT OF KNEEHILL NO. 48 MUNICIPALITY OPERATING FUNCTIONS REVENUES BY TYPE AND EXPENDITURES OBJECT F R 1 9 A For the Year Ended December 31, 1985 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS GRAND TOTAL 99 REVENUES BY TYPE: 100/200 Special Municipal Levies ..........t 219,918 300 Sales to Other Governments 2- 18,115 400 Sales of Goods and Services ..........3 114,021 520 Professional & Other Licenses & Permits .4. 2.430 530 Municipal By-Law Fines Issued .........5 550 Return on Investments held for Function .6 560 Rental Revenues ....................z 3-3,462 590 Other Revenues from Own Sources e 932 830 Federal Conditional Grants ............9 840 Provincial Conditional Grants......... , io 1,163,133 850 Local Government Conditional Grants... 11 910 Drawn from Operating Allowances 12 920 Drawn from Operating Reserves .......1,3 219-000 930 Contributed from Operating Functions t4. 1 600 940 Contributed from Capital Sources ......1s , 960 Gross Recoveries fm Operating FunctionV 990 Other ............................17 1e TOTAL FUNCTION OPERATING REVENUES 1,768 , 611 BUDGETED OPERATING REVENUES 1,343,397 EXPENDITURES BY OBJECT: 100 Salaries, Wages and Benefits.......... 19 200 Contracted and General Services........ . 1 .264 '115 300 Purchases from Other Governments 2' , - 949 500 Materials, Goods, Supplies and Utilities 22 1 616 917 7X0 Grants to... LOCAL , , Government 23 79$-123 24 761 Contributed to Other Operating Functions . 1,600 762 Contributed to Capital Programs........ 25 894,723 763 Added to Function Operating Allowances 26 764 Added to Function Operating Reserves 40,000 765 Contributed to Own Municipal Agencies .28 770 Grants to Individuals and Organizations .29 64 , 388 810 Bank Charges & Short-Term Interest 943 820 Long-Term Debt Charges .............3! 830 Debenture Debt Charges .............32 5,466 960 Gross Recoveries to Operating Functions 33 990 Other Transactions, Discounts, AdjustmerAl 11,608 35 TOTAL FUNCTION OPERATING EXPENDITURES 5,950, 261 BUDGETED OPERATING EXPENDITURES 36 NET FUNCTION OPERATING COST 37 NET FUNCTION OPERATING GAIN BUDGETED OPERATING GAIN BUDGETED OPERATING COST 5,499,782 4 233 729 2 9,541 4,175,926 23 j . MUNICIFAL. DISTRICT. OF..KN>rFHILL. NQ•..48 MUNICIPALITY CAPITAL FUNCTIONS FINANCES ACQUIRED AND FINANCES APPLIED By Type and Object for the Year Ended December 31, 1985 FR 20 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS CAPITAL FINANCES ACQUIRED: XXX Preceding Year Unexpended FundsBal'ce.. 12 > 23 4,91515 , 3 100/200 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 s 570 Insurance Proceeds ..................6 590 Other Revenues from Own Sources...... 6X0 Sale of Fixed Assets a 50 978,081 2,900 830 Federal Capital Grants 840 Provincial Capital Grants t c 850 Local Government Capital Grants 86X From Own Municipality Boards or Agencies'? 910 Drawn from Function Capital Allowances. 920 Drawn from Function Capital Reserves ? a. 930 Contributed from Operating Functions... ?5 30,000 859,943 4,451 940 Contributed from Other Capital Functions'. 4,966 970 Developers' Agreements and Levies ' 7 990 Other ............................t8 TOTAL OF FUNDED CAPITAL AVAILABLE 191 (To FS4-COL. 1) 1 29,568 1 4-966 14-966 _LDDL,J.Z 9 7. BUDGETED FUNDED CAPITAL 1 1 54,518 11,716 30,000 1.006,098 OVEREXPENDITURES TO BE PROVIDED BY: 100/200 Future Property Levies........... ?4 3XX Borrowing Approved but not Received 915 Future Contributions from operations 2? 990 Other (Specify) ?3 TOTAL OVEREXPENDITURES AT YEAR END 24 (To FS4-COL. 2 25 GRAND TOTAL CAPITAL FINANCING 1 68 4. q( BUDGETED TOTAL CAPITAL FINANCING CAPITAL FINANCES APPLIED: XXX Prior Year's Overexpenditures Balance 26 54,518 11,716 30,000 1,006,098 490 Other Assets Acquired 610 Engineering Structures Additions....... ?B 26,605 12 301 620 Buildings Fixed Assets Additions ?8 5,063 144,988 630 Machines, Equipment Additions........ ?p 29,412 1,683 402,690 640 Land acquired for Government Use .....31 5.801 650 Vehicle Additions ...................J2 128,029 1,550 7X0 Grants to ...............Government 33 761 Contributed to Operating Functions 762 Contributed to Other Capital Functions 35 4,966 763 Additions to Function Capital Allowances. 36 764 Additions to Function Capital Reserves 37 205,000 765 Contributed to Own Municipality Agencies .3a 770 Grants to Individuals and Organizations as 990 Other Transactions and Adjustments .....40 at TOTAL CAPITAL FUNDS APPLIED (To FS4-COL. 3) 29,412 4,966 33,351 893,008 7,351 BUDGETED CAPITAL APPLICATIONS 15,0001 30, 0,000 1,057,332 UNEXPENDED CAPITAL BALANCE AT YEAR END (To FS4-COL. 4) 2 156 1,615 113,171 43 GRAND TOTAL CAPITAL FINANCING 29,568 4,966 34,966 1,006,179 7,351 BUDGETED TOTAL CAPITAL FINANCING L 15,00Q 30, 000 1, 057, 332 Notes: 1. One column to be completed for.each function reported on audited statement page 4, Combined Capital Financing Acquired and Applied, (except amounts for 'School Capital'). 2. The following item values must agree with page 4: (a) Total of Funded Capital Acquired, (b) Total Overexpenditures at Year End, (c) Total Capital Funds Expended, (d) Unexpended Capital Balance at Year End. 24.1 , MUNICIPAL. DI. ...STRICT. OF.. KNEEHILL NO. 48 MUNICIPALITY. CAPITAL FUNCTIONS FINANCES ACQUIRED AND FINANCES APPLIED F R 2 0 By Type and Object for the Year Ended December 31, 1985 t FUNCTION DESCRIPTIONS + ITEM DESCRIPTIONS CAPITAL FINANCES ACQUIRED: XXX Preceding Year Unexpended Funds Bal'ce..' 100/200 Special Municipal Levies 310 Debentures, Bonds and Mortgages Issued ? 322 Long-Term Borrowed & New Capital Leases4 550 Return on Investments held for Function 6 570 Insurance Proceeds 6 590 Other Revenues from Own Sources...... ? 6X0 Sale of Fixed Assets 6 830 Federal Capital Grants s 840 Provincial Capital Grants ° 102.368 850 Local Government Capital Grants 86X From Own Municipality Boards or Agencies'? 910 Drawn from Function Capital Allowances. 1? 920 Drawn from Function Capital Reserves ? 4 930 Contributed from Operating Function's...15 319 10 940 Contributed from Other Capital Functions'.6 970 Developers' Agreements and Levies 7 oon nth., 18 I TOTAL OF FUNDED CAPITAL AVAILABLE BUDGETED FUNDED CAPITAL OVEREXPENDITURES TO BE PROVIDED BY: 100/200 Future Property Levies........... ?9 3XX Borrowing Approved but not Received 915 Future Contributions from Operations 72 990 Other (Specify) ....................?3 GRAND TOTAL CAPITAL FINANCING 11 1 _ 1 1 1 BUDGETED TOTAL CAPITAL FINANCING 11 1 1 1 1 CAPITAL FINANCES APPLIED: XXX Prior Year's Overexpenditures Balance 26 490 Other Assets Acquired 27 610 Engineering Structures Additions....... ?v 620 Buildings Fixed Assets Additions ?9 630 Machines, Equipment Additions........ 3P 319 2,368 640 Land acquired for Government Use .....31 8,644 650 Vehicle Additions ...................32 7X0 Grants to ...............Government 33 761 Contributed to Operating Functions ?P 762 Contributed to Other Capital Functions 3s 763 Additions to Function Capital Allowances. 36 764 Additions to Function Capital Reserves 37 765 Contributed to Own Municipality Agencies 3s 770 Grants to Individuals and Organizations 39 990 Other Transactions and Adjustments .....40 TOTAL CAPITAL FUNDS APPLIED 41 319 11, 012 (To FS4•COL. 3) BUDGETED CAPITAL APPLICATIONS I UNEXPENDED CAPITAL BALANCE AT YEAR END I 91,366 (To FS4-COL. 4) J 43 GRAND TOTAL CAPITAL FINANCING 319 102,378 BUDGETED TOTAL CAPITAL FINANCING Notes: 1. One column to be completed for each function reported on audited statement page 4, Combined Capital Financing Acquired and Applied, (except amounts for 'School Capital'). 2. The following item values must agree with page 4: (a) Total of Funded Capital Acquired, (b) Total Overexpenditures at Year End, (c) Total Capital Funds Expended, (d) Unexpended Capital Balance at Year End. 24.2 MUNICIPAL ,DI$TR~CT, OF ,KNunu NQ. .4a MUNICIPALITY CAPITAL FUNCTIONS FINANCES ACQUIRED AND FINANCES APPLIED F R 2 0 A By Type and Object for the Year Ended December 31, 1985 FUNCTION DESCRIPTIONS ITEM DESCRIPTIONS GRAND TOTAL 99 CAPITAL FINANCES ACQUIRED: XXX Preceding Year Unexpended Funds Bal'ce 82,639 100/200 Special Municipal Levies 310 Debentures, Bonds and Mortgages Issued 3 322 Long-Term Borrowed 8 New Capital Leases4 550 Return on Investments held for Function 5 570 Insurance Proceeds ..................6 590 Other Revenues from Own Sources...... 7 6X0 Sale of Fixed Assets a 101,031 830 Federal Capital Grants 9 840 Provincial Capital Grants 10 102,368 850 Local Government Capital Grants .......1 86X From Own Municipality Boards or Agencies 2 910 Drawn from Function Capital Allowances. 13 920 Drawn-from Function Capital Reserves 14 930 Contributed from Operating Functions... 15 894,723 940 Contributed from Other Capital Functions! 6 4,966 970 Developers' Agreements and Levies 17 990 Other ............................!6 1s TOTAL OF FUNDED CAPITAL AVAILABLE BUDGETED FUNDED CAPITAL - IR9 797 1,102,332 OVEREXPENDITURES TO BE PROVIDED BY: `M: 100/200 Future Property Levies........... 20 3XX Borrowing Approved but not Received 21 915 Future Contributions from Operations ?2 990 Other (Specify) 3 TOTAL OVEREXPENDITURES AT YEAR END 1 GRAND TOTAL CAPITAL FINANCING 25 1, 185, 727 BUDGETED TOTAL CAPITAL FINANCING 1,102,332 CAPITAL FINANCES APPLIED: XXX Prior Year's Overexpenditures Balance 26 490 Other Assets Acquired 27 610 Engineering Structures Additions....... •2a 620 Buildings Fixed Assets Additions ........2s 630 Machines, Equipment Additions 30 436,472 640 Land Acquired for Government Use .....31 14,445 650 Vehicle Additions 32 129,579 7X0 Grants to Government 33 761' Contributed to Operating Functions 34 762 Contributed to Other Capital Functions ...35 4,966 763 Additions to Function Capital Allowances..36 764 Additions to Function Capital Reserves ...37 205,000 765 Contributed to Own Municipality Agencies.38 770 Grants to Individuals and Organizations ...39 990 Other Transactions and Adjustments 401 1 TOTAL CAPITAL FUNDS APPLIED a 1 9 79 , 419 BUDGETED CAPITAL APPLICATIONS 1, 102, 332 42 UNEXPENDED CAPITAL BALANCE AT YEAR END 206, 308 43 GRAND TOTAL CAPITAL FINANCING 1 , 185 , 727 BUDGETED TOTAL CAPITAL FINANCING 1,102,332 25 MUNICIPAL DISTRICT OF KNEEHILL NO. 48 MUNICIPALITY STATEMENT OF UNEXPENDEDIOVEREXPENDED CAPITAL FUNDS AS AT DECEMBER 31, 1985 FR206 PROJECT 1 CURRENT YEAR 2 PRIOR YEAR'S OVEREXPEND• 3 COSTS TO BE FINANCED FINANCING 11 UNEXPENDED 12 13 OVEREXPENDED PARTICULARS COSTS ITURES (TOTAL 1 d,2) < PRIOR YEAR'S UNEXPENDED FUNDS a DEBENTURES 8 LONG-TERM BORROWING 6 GRANTS 7 DRAWN FROM CAPITAL RESERVES e CONTRIBUTED FROM OPERATING FUNC. e DEVELOPERS AGREEMENTS AND LEVIES 10 SALE OF ASSETS AND OTHER AT YBALANCE EAR END coos AT YEAR END R,F-P 4,966 - 4-966 4,966 -0- 4 RADTO RTC 33,351 33,391 30 000 966 4 1 615 8 , , , RFCR- KETVERS 8,614 A'634 1()0,000 91 366 r, , TOTAL 969,371 969,371 82,639 100,000 889,943 103,097 206,308 1 NOTE: CODE NO.: Column number for type of financing making up unexpended or overexpended balance. N MUNICIPAL. U.U..TKICT.OF. KKUHILL. NO....48 MUNICIPALITY FINAL REPORT ON ASSESSMENTS AND VALUATIONS FOR 1985 F R 2 1 N V LAND ASSESSMENT"`"" --BUILDINGS AND IMPROVEMENTS" _ " MACHINERY; EQUIPMENT ITEM DESCRIPTIONS EXEMPT FROM SUBJECT TO EXEMPT FROM SUBJECT TO AND ENGINEERING TOTAL ASSESSMENT SCHOOL FOUNDATION SCHOOL FOUNDATION SCHOOL FOUNDATION SCHOOL FOUNDATION STRUCTURES SUBJECT 2 3 + 5 TO S.F.P. s Year Last General Assessment became effective for taxation purposes: Land 19 85 . Improvements 19 85 . , MUNICIPAL DISTRICT OF KNEEHILL NO. 48 _ MUNICIPALITY SUMMARY TABLE OF COMPARATIVE MILL RATES F R 2 2 Fnr The Ypar Fnripri Dpcpmher 31. 1985 PRECEDING YEAR 1984 CURRENT YEAR 1985 5 6 1 2 SINGLE FAMILY MULTIFAMILY NONRESIDENTIAL ELECTRIC POWER SINGLE FAMILY MULTI-FAMILY NON-RESIDENTIAL ELECTRIC POWER AND PIPE LINE RESIDENTIAL RESIDENTIAL AND PIPE LINE RESIDENTIAL RESIDENTIAL MUNICIPAL MILLS : Operating Special Levies 6.57 6.57 6.57 6.57 0-774 0734 0.774 Capital Special Levies ? Other Municipal Services ? 4 TOTAL MUNICIPAL MILLS 57 121 294 L4 2q4 14 14-224 1 A 121 121.57 121-97 IN - y , _ , : - MM EDUCATION MILLS , i..w. a.:..,,t,t.:~..... :>.",.:'b.. :.~.t . a.... ....~t: ' ' x. " . < h . ~ ' w 'k.' ,t~z r,..... ..,F.. e.. , , k~; ..:>rat•. .~.o..#. ,;~.,5,,.:.>:.x~,:ok.[,~. y; Ni'9: x ...;a:;::;:;e v y yf :f Pc. o:~f »,;y,.• o~tt~ 4? ,n.. r? fit h 5 :p...M:>$:d:: ii: ~i"y$>'n;:;xpy:,v~,.. . " a 3 Q. . . l . t9r; k> : ;:,K,i4 . k' 799 89 School Foundation Program............ . atis:'::;1«;i, x:T ~k:<:~x ..:att«~3:~;. ,:x::a:.:::.;;s:"..,.,,;,.:.<.:.:-r: •::5:. 45-43 45, - 43 School Boards Representative (1) ......6 54.95 54.95 7 TOTAL EDUCATION MILLS 54.95 54.95 100.38 110-41 7,5114 7-914 12- ~03 j I - 73q 8 OTHER REQUISITION MILLS s F TAL REPRESENTATIVE MILL RATES 187.52 T 187.52 232.95 92-951 22,551 27 '140 96-707 , 10 Public School Board 54.95 54.95 54.95 64.98 7.514 7.514 7.514 6.950 Separate School Board N MUNICIPAL DISTRICT OF KNEEHILL NO. 48 MUNICIPALITY PAYMENT TO COUNCILLORS FOR MUNICIPAL PURPOSES 1985 " FR23 DIVISION OR WARD (IF APPLICABLE) NAME SALARIES OR FEES MILEAGE AND SUBSISTENCE TOTAL Mayor, Reeve or Chairman: 2 HOFF, OTTO 8,320.00 1,015.00 9,335.00 Members of Council: 1 CODE FINLAY 9,63 .00 1,480-50 11 110.50 3 BOAKE ROBERT E. 11914 .00 1,388.00 12 533.00 4' MAERZ RICHARD A. 8,073.80 599.40 82673.20 5 MUELLER HAROLD 7,200.10 636.35 7,836.45 6' HASTIE BRUCE 8.560.40 736.00 9,296.40 7 CAMPBELL REGINALD G. 8,132.00 349.60 8,481.60 TOTAL 1 61,061.30 6,204.85 67,266.15 FR24 SUMMARY MUNICIPAL STATISTICS AT DECEMBER 31, 1985 PERSONNEL: FULL TIME 1. Appointed Office Staff ......................t 5 2. Public Works Staff 4 3. Other People on Payroll ....................3 4 z PERSONNEL: PART TIME , 1. Appointed Office Staff.. Water Mains Length 4.041 km. 2. Public Works Staff s -8- 2 3. Other People on Payroll e 2 Number of Fire Hydrants 8 7 TOTAL STAFF ON PAYROLL 6 3 Sanitary Sewer Mains Length 7, 599 km. Population 4 934 a Storm Sewer Mains Length , km 9 Total Area of Municipality h Number of Parcels 5 - Taxable Properties a. 331 957 6809 ,o Length of all open roads maintained 2, 783. 34 km - Exempt Properties - Total Parcels 64 68007 Surety Bond No...........9.8 Summer Villages Number of Parcels with Residences by... JUBILLEE..INSURANC. E. AGENCIES Fire, Theft and Liability Insurance by. JUBILEE INSURANCE AGENCIES. MUNICIPAL TREASURER'S REPORT )•NNI CI PAL The information contained in the supporting schedules and reports is as shown by the books and records of . . DISTRICT„OF ,KNEE1ILL , N0. , ,48, , , , , , , , , , , , , , , , , , , , , , , , , , , or is from my own observations and valuations, or is from other appointed. or elected officials of this municipality. To the best of my knowledge the schedules and reports present fairly the information requested, and agree with the audited statements where specifically required. Dated , t . . ` Municipal Treasurer le~ l'.~.-1 29