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HomeMy WebLinkAboutfinancial Statements 1993 THE CORPORATION OF THE VILLAGE OF VIENNA Consolidated Financial Statements December 31, 1993 THE CORPORATION OF THE VILLAGE OF VIENNA Consolidated Financial Statements Year Ended December 31, 1993 Table of Contents PAGE Auditors' Report 1 Balance Sheet 2 Statement of Operations 3 - 4 Notes to the Financial Statements 5 - 8 Barker Stanley & Partners CHARTERED ACCOUNTANTS AUDITORS' REPORT To the Members of Council, Inhabitants and Ratepayers of The Corporation of the Village of Vienna We have audited the consolidated balance sheet of The Corporation of the Village of Vienna as at December 31, 1993 and the consolidated statement of operations for the year then ended. These financial statements are the responsibility of the Village's management. 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 an 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 management, as well as evaluating the overall financial statement presentation. In our opinion, these consolidated financial statements present fairly, in all material respects, the financial position of the Village as at December 31, 1993 and the results of its operations for the year then ended in accordance with the accounting principles disclosed in Note 1 to the financial statements. St. Thomas, Ontario Syr Stquz� & PevregQ a March 24, 1994 CHARTERED ACCOUNTANTS - 1 - THE CORPORATION OF THE VILLAGE OF VIENNA Consolidated Balance Sheet As At December 31, 1993 1993 1992 ASSETS Unrestricted Cash 378,889 344,065 Taxes receivable 39,776 35,410 Accounts receivable 18,547 19,314 Short-term investments 13,213 - Other current assets 6,113 6,048 Long-term investments - 4,213 456,538 409,050 Restricted Cash 1,000 - TOTAL ASSETS 457,538 409,050 LIABILITIES Accounts payable and accrued liabilities 54,456 47,896 FUND BALANCES AT THE END OF THE YEAR To be used to offset (to be recovered from) taxation or user charges (Note 6) 92,369 84,441 Reserves (Note 4) 310,713 276,713 TOTAL LIABILITIES AND FUND BALANCES 457,538 409,050 See accompanying notes to the consolidated financial statements. - 2 - THE CORPORATION OF THE VILLAGE OF VIENNA Consolidated Statement of Operations Year Ended December 31, 1993 Budget Actual Actual 1993 1993 1992 SOURCES OF FINANCING Taxation and user charges (Note 1) Residential and farm taxation 185,083 185,083 171,215 Commercial, industrial and business taxation 32,489 30,186 40,381 User charges 60,000 86,343 87,694 Deduct: amounts received or receivable for county and school boards (Note 1(a)(iii)) (121,824) (121,930) (113,738) Grants Canada 4,250 4,250 4,250 Province of Ontario 65,138 67,231 68,641 Other municipalities 2,534 3,182 11,687 Other Investment income 14,000 13,029 14,041 Other 41,400 29,425 9,925 Fund balances at the beginning of the year To be used to offset (to be recovered from) taxation or user charges (Note 6) 70,341 84,441 78,920 TOTAL FINANCING AVAILABLE DURING YEAR 353,411 381,240 373,016 See accompanying notes to the consolidated financial statements. - 3 - THE CORPORATION OF THE VILLAGE OF VIENNA Consolidated Statement of Operations Year Ended December 31, 1993 Budget Actual Actual 1993 1993 1992 _ $ APPLIED TO Current operations General government 80,388 64,199 53,429 Protection to persons and property 15,000 6,955 9,218 Transportation services 50,023 27,685 20,365 Environmental services 110,000 84,296 75,795 Recreation and cultural services 35,000 38,543 32,253 Planning and development 5,000 - 910 295,411 221,678 191,970 Capital Transportation services - 14,457 10,867 Recreation and cultural services 24,000 18,736 40,738 24,000 33,193 51,605 Net appropriations to reserves and reserve funds 34,000 34,000 45,000 Fund balances at the end of the year To be used to offset (to be recovered from) taxation or user charges (Note 6) - 92,369 84,441 TOTAL APPLICATIONS DURING THE YEAR 353,411 381,240 373,016 See accompanying notes to the consolidated financial statements. - 4 - THE CORPORATION OF THE VILLAGE OF VIENNA Notes to the Consolidated Financial Statements Year Ended December 31, 1993 1. SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements of the Municipality are the representation of management prepared in accordance with accounting policies prescribed for Ontario municipalities by the Ministry of Municipal Affairs. Since precise determination of many assets and liabilities is dependent upon future events, the preparation of periodic financial statements necessarily involves the use of estimates and approximations. These have been made using careful judgments. a) Basis of Consolidation (i) Consolidated Balance Sheet This statement reflects the assets and liabilities of the revenue fund, the capital fund and includes the activities of all committees of Council and the following local boards, which are under the control of council: - Vienna Community Centre Board - Museum Board (ii) Consolidated Statement of Operations This statement reflects the consolidated sources of financing and expenditures of the revenue fund, reserves, and the capital fund of the Municipality and those boards, described in Note 1(a)(i). All interfund sources of financing and expenditures are eliminated with the exception of interest income and expenses arising from loans and advances between the reserve funds and other funds of the Municipality. (iii) Accounting for County School Board Transactions (gross less reduction) The taxation and other revenues with respect to the operations of the school boards, and the County of Elgin are reflected in the Consolidated Statement of Operations but with no effect on the Municipal Fund Balances since the total is shown as a deduction. In addition the expenditures, assets and liabilities with respect to the operations of the school boards, and the County of Elgin are not reflected in these financial statements. (iv) Trust Funds Trust funds and their related operations administered by the Municipality are not consolidated, but are reported separately on the Trust Funds Balance Sheet and Statement of Continuity. - 5 - THE CORPORATION OF THE VILLAGE OF VIENNA Notes to the Consolidated Financial Statements Year Ended December 31, 1993 b) Basis of Accounting (i) Sources of financing and expenditures are reported on the accrual basis of accounting with the exception of principal and interest charges on long-term liabilities which are charged against operations in the periods in which they are paid. (ii) The accrual basis of accounting recognizes revenues as they become available and measurable, expenditures are recognized as they are incurred and measurable as a result of receipt of goods or services and the creation of a legal obligation to pay. (iii) Fixed Assets The historical cost and accumulated depreciation for fixed assets are not recorded for municipal purposes. Fixed assets are reported as an expenditure on the Consolidated Statement of Operations in the year of acquisition. (iv) Capital Outlay to be Recovered in Future Years "Capital outlay to be recovered in future years", which represents the outstanding principal portion of unmatured long-term liabilities for municipal expenditures or capital funds transferred to other organizations, is reported on the Consolidated Balance Sheet. 2. OPERATIONS OF SCHOOL BOARDS AND COUNTY OF ELGIN Further to Note 1(a)(iii), the taxation, other revenues, and expenditures of the school boards and the County of Elgin are comprised of the following: School County Boards of Elgin Taxation and user charges 86,513 31,421 Share of taxation of telephone receipts 2,964 1,032 Amounts requisitioned 89,477 32,453 3. TRUST FUNDS Trust funds administered by the Municipality amounting to $21,678 (1992 - $21,679) have not been included in the Consolidated Balance Sheet nor have their operations been included in the Consolidated Statement of Operations. - 6 - THE CORPORATION OF THE VILLAGE OF VIENNA Notes to the Consolidated Financial Statements Year Ended December 31, 1993 4. RESERVES The total balance of reserves consists of the following: 1993 1992 Reserves set aside for specific purposes by Council for acquisition of fixed assets 201,500 177,500 for working capital 95,000 85,000 for museum purposes 14,213 14,213 Total reserves 310,713 276,713 Increase for the year 34,000 45,000 5. CONTRACTUAL OBLIGATIONS - MINISTRY OF THE ENVIRONMENT In accordance with the services agreement entered into by the Municipality in 1974 with the Ministry of the Environment, the existing water system is owned and operated by the Ministry. The Municipality is obligated to meet all operating costs and repay the long-term liabilities related to these projects. Included in the Consolidated Statement of Operations are the 1993 charges from the Ministry - water $41,534. The Consolidated Balance Sheet does not reflect any assets or liabilities pertaining to the water system except to the extent of service charges due to the Ministry. Information received from the Ministry as at March 31, 1993, indicates the following: Total Accumulated 1993 outstanding surplus debt long-term (deficit) charges liabilities $ $ $ Water system - for this 4,182 69,491 7,418 municipality only Water system - share of integrated project (14,627) 21,213 2,076 The operating deficits and long-term liabilities indicated above are not reflected in the accompanying financial statements. - 7 - THE CORPORATION OF THE VILLAGE OF VIENNA Notes to the Consolidated Financial Statements Year Ended December 31, 1993 6. FUND BALANCE AT THE END OF THE YEAR 1993 1992 __ $ The balance on the Consolidated Statement of Operations of municipal equity of $92,369 (1992 - $84,441) at the end of the year is comprised of the following: For general reduction of taxation 92,369 84,441 - 8 - THE CORPORATION OF THE VILLAGE OF VIENNA Unconsolidated Trust Fund December 31, 1993 Barker Stanley & Partners CHARTERED ACCOUNTANTS AUDITORS' REPORT To the Members of Council, Inhabitants and Ratepayers of The Corporation of the Village of Vienna We have audited the trust fund balance sheet of The Corporation of the Village of Vienna as at December 31, 1993 and the trust fund statement of continuity for the year then ended. These financial statements are the responsibility of the Village's management. 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 an 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 management, 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 trust fund of the Village as at December 31, 1993 and the continuity of trust fund for the year then ended in accordance with the accounting principles disclosed in Note 1 to the financial statements. E eet Seaoriery & Veva tefid St. Thomas, Ontario March 24, 1994 CHARTERED ACCOUNTANTS THE CORPORATION OF THE VILLAGE OF VIENNA Ontario Home Renewal Plan Trust Fund Balance Sheet As At December 31, 1993 ASSETS 1993 1992 __ $ CURRENT Cash 19,525 18,588 Ontario Home Renewal Plan Loans receivable 1,603 1,941 Loans forgivable 550 1,150 21,678 21,679 LIABILITIES Capital balance 21,678 21,679 See accompanying notes to the financial statements THE CORPORATION OF THE VILLAGE OF VIENNA Ontario Home Renewal Plan Trust Fund Statement of Continuity As At December 31, 1993 1993 1992 __ $ Balance, beginning of year 21,679 21,346 Capital receipts Interest earned 599 933 Expenditures Loans forgiven 600 600 (1) 333 Balance, end of year 21,678 21,679 See accompanying notes to the financial statements THE CORPORATION OF THE VILLAGE OF VIENNA Ontario Home Renewal Plan Trust Fund Notes to the Financial Statements As At December 31, 1993 1. SIGNIFICANT ACCOUNTING POLICY Basis of accounting Capital receipts and income are reported on the cash basis of accounting. Expenditures are reported on the cash basis of accounting with the exception of administrative expenses which are reported on the accrual basis of accounting, which recognizes expenditures as they are incurred and measurable as a result of the receipt of goods or services and the creation of a legal obligation to pay. 2. ONTARIO HOME RENEWAL PROGRAM The Ontario Home Renewal Program was established by the Ontario Ministry of Housing in 1973 to provide grants for municipalities to make loans to assist owner occupants to repair, rehabilitate and improve their home to local property standards. Individual loans are limited to $7,500 of which the maximum forgivable portion is $4,000. Ontario Home Renewal Program loans receivable at December 31, 1993 comprise repayable loans of $1,603 (1992 - $1,941) and forgivable loans of $550 (1992 - $1,150). Loan forgiveness is earned and recorded at a rate of up to $600 per year of continued ownership and occupancy. In the event of the sale or lease of the home or in the event of the homeowner ceasing to occupy the home, the balances of the repayable loan and the unearned forgivable loan immediately become due and payable by the homeowner. 1993 FINANCIAL INFORMATION RETURN MUNICIPALITY: VILLAGE of VIENNA in the Region, County or District of: ELGIN DECLARATION OF THE MUNICIPAL TREASURER Pursuant to the determination of grants under the Ontario Unconditional Grants Act,and to the information required by the Province under the Municipal Affairs Act,the following schedules are attached: • Attached 1 Analysis of Revenue Fund Revenues 2LT Analysis of Taxation X 2UT Analysis of Upper Tier Requisitions and Direct Charges 2MA Analysis of Taxation in Merged Areas — 3 Analysis of Current Revenue for Specific Functions x- 4 Analysis of Revenue Fund Expenditures x- 5 Analysis of Capital Operations X 6 Analysis of Capital Grants and Own Expenditures X 7 Analysis of Net Long Term Liabilities By Function X 8 Analysis of Long Term Liabilities and Commitments X 9LT Continuity of Upper Tier and School Board Levies X 10 Continuity of Reserves and Reserve Funds X 11 Analysis of Consolidated Year End Balances X 12 Statistical Data X 13 Grant Information 2- 14 Grant Information — The schedules have been drawn up in accordance with the instructions provided by the Ministry of Municipal Affairs.They represent the consolidated financial activities of the municipality,all local boards,including joint boards where applicable and any other local corporate entities set up by the municipality to provide services to ratepayers. The consolidated local boards and entities are: .Vienna Community Centre Board .Vienna Museum Board • • • Trust funds administered by the municipality and its local boards, harbour commissions, humane societies, municipal non-profit housing corporations,provincial-municipal housing authorities,sinking funds,retirement or pension plan funds, school boards, conservation authorities, children's aid societies, district health councils, municipal hospitals and gas,telephone and hydro utilities are not consolidated. The schedules have been prepared by...BARKER.STANLEY.&.PAR.TNERS (Auditor's firm or name of Municipality) Questions regarding the information contained in them should be addressed to ..JOHN.SCOTT at (519) 633-0700 (Area code and telephone) Date March 24, 1994 Municipal Treasurer Municipality ACCOUNTANT'S REPORT VILLAGE OF VIENNA • To the Ministry of Municipal Affairs Our audit of the consolidated financial statements of the Corporation of the Village of Vienna for the year ended December 31, 1993 was made for the purpose of forming an opinion on the consolidated financial statements referred to in our auditor's report to the Members of Council, Inhabitants and Ratepayers, dated March 24 , 1994 . Schedules 1 to 11 of the 1993 Financial Information Return have not been prepared on the same basis as the consolidated financial statements. For the purposes of this report we have performed, at your request, the following procedures in connection with Schedules 1 to 11 of the Financial Information Return of the Corporation of the Village of Vienna for the year ended December 31, 1993 : (a) We have compared the amounts disclosed on these schedules to the books and records of the Village and found them to be in agreement; (b) We have added and cross-added all schedules and found them to be arithmetically correct; and (c) We have checked the cross-references indicated in the "Cross-References to Other Schedules" section for each of the above-noted schedules, as outlined in the "Instructions for Completing the 1993 Financial Information Return" , and found all such cross-references to be in agreement. The above-noted procedures do not constitute an audit of these schedules. Therefore, we do not express an opinion on Schedules 1 to 11 of the 1993 Financial Information Return. Eevraefc Sealed-ay & ParteAterd St. Thomas, Ontario March 24, 1994 Chartered Accountants ANALYSIS OF REVENUE FUND Municipality 1 REVENUES VILLAGE OF VIENNA (3) for the year ended December 31, 1993 upper school total tier board own revenue purposes purposes purposes 1 2 3 4 $ $ $ Taxation Taxation from schedule 2LT (or requisitions from schedule 2UT) 1 215,269 32,453 89,477 93,339 Direct water billings on ratepayers -- own municipality 2 43,279 43,279 -- other municipalities 3 14,360 14,360 Sewer surcharge on direct water billings -- own municipality 4 -- other municipalities 5 Subtotal 6 272,908 32,453 89,477 150,978 Payments in lieu of taxes Canada 7 Canada enterprises 8 Ontario The Municipal Tax Assistance Act 9 The Municipal Act, section 157 10 Other 11 Ontario enterprises Ontario Housing Corporation 12 Ontario Hydro 13 Liquor Control Board of Ontario 14 Other 15 Municipal enterprises 16 Other municipalities and enterprises 17 Subtotal 18 0 0 0 0 Ontario unconditional grants Per household general 19 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Per household police 20 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Transitional and special assistance 22 Resource equalization 23 \\\\\\\\\\\\\1\\\11\\M\t\\\\\\\\\\\\\\\11\\\\\\\\\\\\\\\\\ General support 24 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Northern special support 25 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ Apportionment guarantee 26 Revenue guarantee 27 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\1111\1\1\\\\\\\\\\\1111\\ Subtotal 28 36,785 0 0 36,785 Revenues for specific functions Ontario specific grants 29 23,146 23,146 Canada specific grants 30 4,250 4,250 Other municipalities--grants and fees 31 3,182 3,182 Fees,service charges and donations 32 28,704 28,704 Subtotal 33 59,282 0 0 59,282 Other revenue Trailer revenue and licences 34 Licences and permits 35 4,004 4,004 Fines 37 Penalties and interest on taxes 38 6,685 6,685 Investment income--from own funds 39 --other 40 13,029 13,029 Sale of publications, equipment, etc, 42 Contributions from capital fund 43 Contributions from reserves and reserve funds 44 Contributions from non consolidated entities 45 46 47 48 Sale of land 49 Subtotal 50 23,718 0 0 23,718 Total revenue 51 392,693 32,453 89,477 270,763 ANALYSIS OF TAXATIONVILLyy2LT for the year ended December 31, 1993 AGEpp aOFtVIENNA (4) LOCAL TAXABLE ASSESSMENT MILL RATES . TAXES LEVIED SUPPLEMENTARY TAXES TOTAL TAXES for commercial computer residential commercial residential industrial and residential commercial residential commercial total -•• use only and farm and industrial business and farm business and farm and industrial business and farm and industrial business columns 6 to 11 1 2 . 3 4 5 6 7 0 9 10 11 12 I. Own purposes 4 $ $ $ $ $ 8 8 8 8 (a) Levied by mill rate General 0 1 0 1 0 465,997 40,657 12,690 161.955 190.535 75,471 7,746 2,418 36 ( 401) ( 267) 84,923 police villages at reduced rates 0 1 0 2 farms at reduced rates 0 1 0 3 01 - 01 --- Special area rates and police villages - 01 . 01 • 1 . 01 --- • 01 --- • 01 --- • 01--- Subtotal levied by mill.rate 1 4 0 0 1 75,471 7,746 2,418 36 (. 481) ( 2677'- 84,923 (b) Other charges on tax bills 1 Share of telephone and telegraph taxation 4 2 1 0 2 3,406 3,406 Local improvements 1 2 2 0 Sewer and water.service charges 1 2 3 0 4,718 292 5,010 Sewer and water connection charges -1 2 4 0 Fire servite charges 1 2 5 0 Minimum tax (differential only) 1 2 6 0 Municipal drainage charges 1 2 7 0- Garbage collection charges 1 2 8 0 Business improvement area 1 2 9 0 XXXXXXXXXXXXX XXXXXX0XXXXXX 1 3 0 0 Subtotal special charges on tax bills 1 3 1�0 3 4,718. 3,698 8 416 Total own purposes taxation 1 3 2 0 4 80,189 11,444 2,418 36 ( 481) ( 267) 93,339 ' . II. Upper tier purposes (a) Levied by mill rate General . 0 2 0 1 0 465,997 40,657 12,690 59.924 70.499 27,925 2,866 895 11 ( 178) ( 98) 31,421 Special purpoes . 02 • • 02--- 0Y • 02--- Subtotal levied by mill rate 0 2 4 0 0 5 27,925 2,866 895 Il ( 178) ( 90) 31,421 (b) Other charges on tax bills Share of telephone and telegraph taxation -0 2 2 I 0 6 1,032 1,032 Local improvements 0 2 2 0 Sewer and water service charges 0 2 2 3 0 . Sewer and water connection charges 0 2 2 4 0 Fire.service charges 0 2 2 5 0 0 2 3 0 0 Subtotal special charges on tax bills 0 2 3 1•0 7 1,032 1,032 Total upper tier taxation 0 2 3 2 0 8 27,925 3,898 .895 11 ( 178) ( 98) 32,453 III. School board purposes Elementary public ELGIN COUNTY SCHOOL BOARD 0 3 0 1 451,372 38,220 11,960 84.990 99.988 38,362 3,822 1,195 41 ( 253) ( 139) 43,028 ,. 0301 - Share of telephone and telegraph taxation 0 3 2 1 0 91,555 1,555 Subtotal elementary public 0 3 3 2 0 10 38,362 5,377 1,195 41 ( 253) ( 139) 44,583 Elementaryy sepparate ELGIN COUNTY SEPARATE SCHOOL BOARD 0 4 0 114,625 2,437 730 94.195 110.818 1,378 270 81 ( 30) 1,699 0401_ Shore of telephone and telegraph taxation 80443280 4 2 1 0 18 36 36 Subtotal elementary separate 0 4 3 2 0 11 1,378 306 81 ( 30) 1,735 Secondary public ELGIN COUNTY SCHOOL BOARD 0 5 0 1 451,372 38,220 11,960 80.020 94.141 36,119 3,598 1,126 39 ( 239) ( 134) 40,509 0501 Share of telephone and telegraph taxation 0 5 2 1 0 12 1,342 1342 Subtotal secondary public. 0 5 3 2 0 16 36,119 4,940 1,126 39 ( 239) ( 134) 41,851 Secondary separate ELGIN COUNTY SEPARATE SCHOOL BOARD 0 7 0 1 14,625 2,437 730 70.815 1 83.312 1,036 203 61 ( 23) 1,277 0701 - - Share of telephone and telegraph taxation 0 7 2 1 1 0 19 31 31 Subtotal secondary separate 0 7 3 2 0 17 ' 1,036 234 61 ( 231 1,308 Total all school board taxation 0 8 3 2 0 14 76,895 10,857 2,463 27 ( 492) ( 273) 89,477 ANALYSIS OF CURRENT REVENUE Municipality 3 FOR SPECIFIC FUNCTIONS VILLAGE OF VIENNA (7) for the year ended December 31, 1993 other Ontario municipalities- fees, service specific Canada grants,fees,and charges and grants grants service charges donations 1 2 3 4 $ $ $ $ General government 1 2,146 1,492 Protection to persons and property Fire 2 Police 3 Conservation authority 4 Protective inspection and control 5 6 Subtotal 7 0 0 0 0 Transportation services Roadways 8 14,700 3,182 Winter control 9 1,300 Transit 10 Parking 11 Street lighting 12 Air transportation 13 14 Subtotal 15 16,000 0 3,182 0 Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 Garbage collection 19 Garbage disposal 20 Pollution control 21 22 Subtotal 23 0 0 0 0 Health services Public health services 24 Public health inspections and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 29 Subtotal 30 0 0 0 0 Social and family services General assistance 31 Assistance to aged persons 32 Assistance to children 33 Day nurseries 34 35 Subtotal 36 0 0 0 0 Recreation and cultural services Parks and recreation 37 5,000 9,485 Libraries 38 9,049 Other cultural 39 4,250 8,678 Subtotal 40 5,000 4,250 0 27,212 Planning and development Planning and zoning 41 Commercial and industrial 42 Residential development 43 Agriculture and reforestation 44 Tile drainage/shoreline assistance 45 \\\\\\\\\\\\\\\\\\\\\1111\\\\\\\\\\\\\\\\\\\\ 46 Subtotal 47 0 0 0 0 Electricity 48 Gas 49 Telephone 50 Total 51 23,146 4,250 3,182 28,704 ANALYSIS OF REVENUE FUND Municipality 4 EXPENDITURES materials, VILLAGE OF VIENNA (0) for the year ended December 31, 1993 salaries, services, wages and rents and transfers inter- employee net long term financial to own other functional total benefits debt charges expenses funds transfers transfers expenditure 1 2 3 4 5 6 7 D f $ f, $ f f •. $ f Total of column 2 includes: General Government I 30,260 33,939 10,000 74,199 1 Payments to Ontario in respect of Down- Protection to persons and property town Revialization Program loans 81 Fire 2 2,750 2,150 2 Accrued interest (enter an amount only. Police 3 3 if the change to the accrual basis Conservation authority 4 921 921 4 was made in this'reporting year) 82 Protective inspection and control 5 3,284 3,284 5 6 6 Interest portion of transit debt charges Subtotal 7 3,284 0 0 0 3,671 0 6,955 7 included on line 10 .83 Transportation services Roadways 8 7,202 14,441 7,157 28,600 8 Total of column 3 includes: Winter control 9 2,652 2,652 9 Ministry of the Environment Transit 10 10 Provincial projects service charges Parking 11" - 11 --water 52 2,026 Street lighting12 100 3,290 3,390 12 --sewer 53 Air transportation 13 13 Provincial projects frontage and 14- 14 connection charges--water 57 5,658 Subtotal 15 7,302 0 20,383 7,157 0 0 34,842 15 --sever 58 Environmental services lo-wate - projects operating charges 54 Sanitary sewer system 16 16 --sewer 55 Storm sewer system 17 24,000 24,000- 17 O.P.P. policing contracts 56 Waterworks system 18 980 49,218 • 50,198 10 Short term interest costs 60 Garbage collection 19 11,547 11,547 19 Garbage disposal 20 22,551 22,551 .20 Total of column 5 includes: Pollution control 21 21 Grants to charitable and non-profit 22 22 organizations 62 Subtotal 23 980. 0 83,316 24,000 0 0 108,296 23 Grants to universities and colleges 63 - - Contributions to UNCONSOLIDATED Health services joint local boards Public health services 24 24 Health unit 64 Public health inspections and control 25 - 25 District welfare board 65 Hospitals 26 26 Home for the aged 66 Ambulance services 27 27 Recreation board(s) 67 Cemeteries 28 28 Fire area board 68 29 29 Suburban roads commission 69 Subtotal 30 0 0 0 0 0 0 0 30 • Social and family services General assistance • 31 31 Assistance to aged persons 32 32 Line 1 of column 7 includes: Assistance to children 33 33. Members of council 72 7,923 Day nurseries 34 - 34 35 35 Line 51 of column 7 includes: Subtotal 36 0 0 0 0 0 0 0 36 Payments in respect of long term com- • mitments and liabilities financed ' Recreation and cultural services from revenue as approved by the Parks and recreation 37 2,376 21,143 23,519 37 Ontario Municipal Board or Council, Libraries 38 2,421 ' 2,421 38 as the case may be. Exclude Other cultural 39 5,998 6,605 - 12,603 39 debt charges reported in column 2. 73 Subtotal 40 8,374 0 30,169 0 0 0 ' 38,543 40 Planning and development" ' Planning and zoning 41 41 Commercial and industrial 42 - '42 Residential development 43 - 43 Agriculture and reforestation 44 - 44 Tile.drainage/shoreline assistance -45 \\\\1\\\\\\\\\1 1\\\1\111\1\1\11\1\111\\\111\111111\\\11\\\\\\\1\\1\\\\1\1\ 45 46 46 Subtotal 47 0 0 0 0 0 0 0 47 Electricity 48 - - 48 Gas- 49 49 Telephone 50 50 Total 51 50,200 0 167,807 41,157 3,671 0 262,835 51 ANALYSIS OF CAPITAL OPERATIONS Municipality 5 VILLAGE OF VIENNA (9) for the year ended December 31, 1993 1 $ Unfinanced capital outlay (Unexpended capital financing) at the beginning of the year 1 0 Sources of financing Contributions from own funds Revenue fund 2 7,157 Reserves and reserve funds 3 Subtotal 4 7,157 Long term liabilities incurred Central Mortgage and Housing Corporation 5 Ontario Municipal Improvement Corporation 7 Commercial Area Improvement Program 9 Other Ontario housing programs 10 Ministry of the Environment 11 Tile drainage and shoreline property assistance programs 12 The Public Serial debentures 13 Sinking fund debentures 14 15 16 17 Subtotal* 18 0 Grants and loan forgiveness Ontario 20 7,300 Canada 21 Other municipalities 22 Subtotal 23 7,300 Other financing Prepaid special charges 24 Proceeds from sale of fixed assets 25 Investment income From own funds 26 Other 27 Donations 28 18,736 30 31 Subtotal 32 18,736 Total sources of financing 33 33,193 Applications Own expenditures Short term interest costs 34 Other 35 33,19.; Subtotal 36 33,193 Transfers of proceeds form long term liabilities to: Other municipalities 37 Unconsolidated local boards 38 Individuals 39 Subtotal 40 0 Transfers to reserves, reserve funds and the revenue fund 41 Total applications 42 33,193 Unfinanced capital outlay (Unexpended capital financing) at the end of the year 43 0 Amount reported in line 43 analysed as follows: Unapplied capital receipts 44 To be recovered from: --taxation or user charges within term of council 45 --proceeds from long term liabilities 46 --transfers from reserves and reserve funds 47 --other (specify) 48 Total unfinanced capital outlay (unexpended capital financing) 49 0 *amount in line 18 raised on behalf of other municipalities 19 ANALYSIS OF CAPITAL GRANTS Municipality 6 AND OWN EXPENDITURES VILLAGE OF VIENNA (10) for the year ended December 31, 1993 CAPITAL GRANTS TOTAL Ontario Canada Other OWN grants grants municipalities EXPENDITURES 1 2 3 4 $ $ $ $ General government 1 Protection to persons and property Fire 2 Police 3 Conservation authority 4 Protective inspection and control 5 6 Subtotal 7 0 0 0 0 Transportation services Roadways 8 7,300 14,457 Winter control 9 Transit 10 Parking 11 Street lighting 12 Air transportation 13 14 Subtotal 15 7,300 0 0 14,457 Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 Garbage collection 19 Garbage disposal 20 Pollution control 21 Subtotal 23 0 0 0 0 149=1th services Public health services 24 Public health inspections and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 29 Subtotal 30 0 0 0 0 Social and family services General assistance 31 Assistance to aged persons 32 Assistance to children 33 Day nurseries 34 35 Subtotal 36 0 0 0 0 Recreation and cultural services Parks and recreation 37 Libraries 38 Other cultural 39 18,736 Subtotal 40 0 0 0 18,736 Planning and development Planning and zoning 41 Commercial and industrial 42 Residential development 43 Agriculture and reforestation 44 Tile drainage/shoreline assistance 45 XXXXXXXXXXXX XXXXXXXXXXXX XXXXXXXXXXXX XXXXXXXXXXXX 46 Subtotal 47 0 0 0 0 Electricity 48 Gas 49 Telephone 50 Total 51 7,300 0 0 33,193 ANALYSIS OF NET LONG TERM Municipality7 LIABILITIES BY FUNCTION VILLAGE OF VIENNA (11) for the year ended December 31, 1993 1 $ General government 1 Protection to persons and property Fire 2 Police 3 Conservation authority 4 Protective inspection and control 5 6 Subtotal 7 0 Transportation services Roadways B Winter control 9 Transit 10 Parking 11 Street lighting 12 Air transportation 13 14 Subtotal 15 0 Environmental services Sanitary sewer system 16 Storm sewer system 17 Waterworks system 18 Garbage collection 19 Garbage disposal 20 Pollution control 21 22 Subtotal 23 0 Health services Public health services 24 Public health inspections and control 25 Hospitals 26 Ambulance services 27 Cemeteries 28 29 Subtotal 30 0 Social and family services General assistance 31 Assistance to aged persons 32 Assistance to children 33 Day nurseries 34 35 Subtotal 36 0 Recreation and cultural services Parks and recreation 37 Libraries 38 Other cultural J9 Subtotal 40 0 Planning and development Planning and zoning 41 Commercial and industrial 42 Residential development 43 Agriculture and reforestation 44 Tile drainage/shoreline assistance 45 46 Subtotal 47 0 Electricity 48 Gas 49 Telephone 50 Total 51 0 ANALYSIS OF LONG TERM Municipality 8 LIABILITIES AND COMMITMENTS VILLAGE OF VIENNA (12) for the year ended December 31, 1992 l 6. Ministry of the Environment Provincial Projects 4 accumulated total outstanding debt 1; Calculation of debt burden of the municipality surplus(deficit) capital obligation charges All debt issued by the municipality, predecessor municipalities and I • 2 3 consolidated entities $ 4 4 : To Ontario and agencies 1 0 Water projects --for this municipality only 46 4,182 69,491 7,418 : To Canada and agencies 2 0 --share of integrated project(s) 47 -14,627 21,213 2,076 : To other 3 0 Sever projects--for this municipality only 48 0 0 0 Subtotal • 4 0 --share of integrated project(s) 49 0 0 0 Plus: All debt assumed by the municipality from others 5 0 principal. interest Less: All debt assumed by others 7. 1993 Debt Charges 4 4 : Ontario 6 0 Recovered from the consolidated revenue.fund : Schoolboards. 7 0 --general tax rates 50 0 : Other municipalities 8 0 --special area rates and special charges 51 0 Subtotal 9 0 --benefitting landowners 52 0 Less: Ministry of the Environment debt retirement funds --user rates (consolidated entities) 53 0 --severe 10 0 Recovered from reserve funds 54 0 --water 11 0 Recovered from unconsolidated entities Own sinking funds (actual balances) •--hydro 55 0 --general municipal 12 .0 --gas and telephone 57 ' 0 --enterprises and other 13 0 56 0 Subtotal 14 0 58 0 59 0 Total 15 0 Total 78 0 Amount reported in line 15 analysed as follows: - Sinking fund debentures 16 8. Future,principal and interest payments on existing net debt Installment (serial)debentures 17 Long term bank loans 18 recoverable from the recoverable from recoverable from Lease purchase agreements 19 consolidated revenue fund reserve funds unconsolidated entities Mortgages 20 principal interest principal interest principal interest Ministry of the Environment 22 1 2 '3 4 5 6 23 4 4 -4 $ 4 4 24 1994 60 0 0 0 0 1995 61 0 0 0 0 4 1996 62 0. 0 0 0 2. Total debt payable in foreign currencies (net of sinking fund holdings) 1997 63 0 0 0 0 U.S. dollars--Canadian dollar equivalent included in line 15 above 25 0 1998 64 0 0 0 '0 --par value of this amount in U.S. dollars 26 0 1999-2003 65 • 0 0 0 0 Other --Canadian dollar equivalent included in line 15 above 27 0 2004 onwards 79 0 0 0 0 --par value of this amount in 28 0 Interest to be earned on sinking funds a 69. 0 0 0 0 ' 3. Interest earned on sinking funds and debt retirement funds during the year $ Downtown revital- Own funds 29 0 m ation program 70 0 0 0 0 Ministry of the Environment--sewer 30 0 --water 31 0 Total 71 0 0 0. 0 $ *includes interest to be earned on Ministry of the Environment debt retirement funds 4. Actuarial balance of own sinking funds at year end 32 0 9. Future principal payments on expected new debt $ l 5. Long term commitments and contingencies at year end 4 Total liability for accumulated sick pay credits 33 0 1994 72 ' Total liability under GOERS plans ' 1995 73 --initial unfunded (payable over years)(number of employees ) 34 0 1996 74 --actuarial deficiency (payable over years) 35 0 1997 75 Total liability for Own pension funds 1998 76 --initial unfunded (payable over years)(number of employees ) 36 0 Total 77 --actuarial deficiency (payable over years) 37 0 Outstanding loans guaranteed (payable over years) 38 0 Commitments and liabilities financed from revenue, as approved by 10. Other notes (attach supporting schedule as required) the Ontario Municipal Board --hospital support 39 --university support 40 ' --leases and other agreements 41 Other (specify) . 42 43 44 Total 45 CONTINUITY OF UPPER TIER AND Municipality 9LT • SCHOOL BOARD LEVIES VILLAGE OF VIENNA (13) for the year ended December 31, 1993 telephone share of balance at - and• share of payments balance beginning amounts supplementary total amount telegraph Provincial in lieu of total at end of year requisitioned fazes expended levied taxation grants taxes other raised of year UPPER TIER I 2 3 4 5 6 8 9 10 12 it $ $ $ $ $ $ $ $ E 1 5 Included in general mill rate for upper tier purposes General requisition 1 32,718 ( 265) 32,453 ' • Special purpose requisistions Water rate 2 Transit rate 3 Sewer rate - 4 Library rate 5 Road rate 6 . 7 8 9 10 Sub total levied by mill rate--general 11 32,718 ( 265) 32,453 31,421 31,421 ( 1,032) II Special purpose requisistions Water • 12 Transit 13 Sewer 14 Library • 15 16 17 . Sub total levied by mill rate--special areas 1B 18 Special charges 19 1,032 1,032 1,032 19 • Direct water billings 20 20 ' Sewer surcharge on direct water billings 21 - 21 Total region or county 22 32,718 ( 265) 32,453 31,421 1,032 32,453 22 . ' pupils' • telephone share of pupils' balance at fees share and pa ments fees share balance • beginning amounts supplementary of Frailer total amount, telegraph in lieu of of Trailer total atendof year requisitioned taxes licences expended levied taxation taxes licences raised of year SCHOOL BOARDS 1 2 3 4 5 6 7 8 9 10 11 8 $ 8 8 8 $ 8 E $ f E Elementaryy ppublic (s ecify) ELGIN COUNTY SCHOOL BOARD 30 44,934 ( 351) 44,563 43,028 1,555 44,583 30 31 3) Elementary separate (specify) ELGIN COUNTY SEPARATE SCHOOL BOARD 40 1,765 ( 30) 1,735 1,699 36 1,735 40 41 41 42 42 Secondary public (specifyy) ELGIN COUNTY SCHOOL BOARD 50 42,185 ( 334) 41,851 40,509 1,342 41,851 50 51 51 Secondary separate )specify) ELGIN COUNTY SEPARATE SCHO L BOARD 70 1,331 ( 23) 1,308 1,277 31 1,308 70 71 71 . . 72 72 Total school boards 36 90,215 ( 738) 89,477 86,513 2,964 09,477 36 CONTINUITY OF RESERVES Municipality 10 AND RESERVE FUNDS VILLAGE OF VIENNA (15) for the year ended December 31, 1993 1 Balance at the beginning of the year 1 276,713 Revenues Contributions from revenue fund 2 34,000 Contributions from capital fund 3 Development Charges Act 67 Lot Levies and subdivider contributions 60 Recreational land (the Planning Act) 61 Investment income--from own funds 5 --other 6 9 10 11 1'2 Total revenue 13 34,000 Expenditures Transferred to capital fund 14 Transferred to revenue fund 15 Charges for long term liabilities--principal and interest 16 63 20 21 Total expenditure 22 0 Balance at the end of the year for: Reserves 23 310,713 Reserve Funds 24 Total 25 310,713 analysed as follows: Working funds 26 95,000 Contingencies 27 Ministry of the Environment fund for renewals, etc. --sewer 28 --water 29 Replacement of equipment 30 51,800 Sick leave 31 Insurance 32 Workers'compensation 33 Capital expenditure--general administration 34 --roads 35 --sanitary and storm sewers 36 148,700 --parks and recreation 64 --library 65 --other cultural 66 14,213 --water 38 1,000 --transit 39 --housing 40 --industrial development 41 --other and unspecified 42 Development Charges Act 68 Lot levies and subdivider contributions 44 Recreational land (the Planning Act) 46 Parking revenues 45 Debenture repayment 47 Exchange rate stabilization 48 Waterworks current purposes 49 Transit current purposes 50 Library current purposes 51 52 53 54 55 56 57 Total 58 310,713 ANALYSIS OF Municipality 11 CONSOLIDATED YEAR END VILLAGE OF VIENNA (16) BALANCES as at December 31, 1993 1 2 $ $ portion of cash ASSETS not in Current assets chartered banks Cash 1 393,100 393,100 Accounts Receivable Canada 2 Ontario 3 13,300 Region or county 4 Other municipalities 5 School Boards 6 53 portion of taxes Waterworks 7 1,566 receivable for Other (including unorganized areas) 8 3,628 business taxes Taxes receivable Current year's levies 9 21,909 Previous year's levies 10 10,202 Prior years'levies 11 3,536 Penalties and interest 12 4,129 Less allowance for uncollectables 13 Investments (market value $ 0) Canada 14 Provincial 15 Municipal 16 Other 17 portion of line 20 Other current assets 18 6,113 for tax sale/tax Capital outlay to be recovered in future years 19 registration Other long term assets 20 Total 21 457,536 portion of loans LIABILITIES not from Current liabilities chartered banks Temporary loans--current purposes 22 --capital--Ontario 23 --Canada 24 --Other 25 Accounts payable and accrued liabilities Canada 26 Ontario 27 Region or county 28 Other municipalities 29 7,415 School boards 30 Trade accounts payable 31 40,039 Other 32 7,000 Other current liabilities 33 Net long term liabilities Recoverable from the Consolidated Revenue Fund --general tax rates 34 --special area rates and special charges 35 --benefitting landowners 36 --user rates-(consolidated entities) 37 Recoverable from Reserve funds 35 Recoverable from unconsolidated entities 39 Less: Own holdings 40 Reserves and reserve funds 41 310,713 Accumulated net revenue (deficit) General revenue 42 76,989 Special charges and special areas (specify) 43 44 45 46 Consolidated local boards (specify) Transit operations 47 Water operations 48 Libraries 49 Cemeteries 50 Recreation, community centres and arenas 51 52 15,380 53 54 55 Region or county 56 School boards 57 Unexpended capital financing/(unfinanced capital outlay) 58 Total 59 457,536 STATISTICAL DATA Municipality 12 for the year ended December 31, 1993 VILLAGE OF VIENNA (17) 1 7.Analysis of direct water and sewer billings as at December 31 1. Number of continuous full time employees as at December 31 water Administration 1 number of 1993 billings . Non-line Departmental Support Staff 2 residential residential all other Fire 3 units _ units properties Police 4 1 7, 2 3 ,'� 4 Transit 5 4 4 . . Public Works 6 In this municipality 39 131 .E 38,362 4,917 '— Health Services 7 In other municipalities (specify municipality) x ?• Homes for the Aged 8 TOWNSHIP OF BAYI(AM 40 27 Pr 11,496 2,864 - Other Social Services 9 41 0 s_ 0 0 ? Parks and Recreation 10 42 0 s 0 0 Libraries • 11 43 0 u .0 0 Planning 12 64 0 0 0�� Total 13 sewer number of 1993 billings T residential residential all other continuous full units units properties 3\,>6 time employees 1 2 3 e,t,. December 31 Other $ s �a -5" ` ,�. 1 2 In this municipality 44 0 0 0 '$,k, 2. Total expenditures during the year on: `�7, 'i y �g;�Z� N In other municipalities (specify municipality) �: �'•e� Mages and salaries i ;�„8' 14 0 45,795 y 45 0 0 0 0' Employee benefits 15 Gi,g J 0 2,176 2 46 0 0 0 y . l 48 • 0 0 0 v sc; 4 65 0 ' 0 0 • 3. Reductions of tax roll during the year (lower tier municipalities only) water sewer Cash collections: Current year's tax 16 193,36 Number of residential units in this municipality receiving municipal 1 2 Previous years' tax 17 20,33 water and sewer services but which are not on direct billing 66 0 0 • Penalties and interest 18 3,89 Subtotal 10 217,58 8. Selected investments of own sinking funds as at December 31 other Discounts allowed 20 own municipalities, Tax adjustments under section 363 and 364 of the Municipal Act municipality school boards Province Federal --amounts added to the roll 22 ( ) 1 2 3 4 --amounts written off 23 4 4 4 $ Tax adjustments under sections 421,441 and 442 of the Municipal Act Own sinking funds 83 0 0 0 0 --recoverable from upper tier and school boards 24 2,87 --recoverable from general municipal accounts 25 2,07 9. Borrowing from own reserve funds 1 Transfers to tax sale and tax registration accounts 26 4 The Municipal Elderly Residents' Assistance Act--reductions 27 Loans or advances due to reserve funds as at December 31 84 0 --refunds 28 Other (specify) 80 10. Joint boards consolidated by this municipality this municipal- Total reductions 29 222,54 contribution ity's share of for • total board from this total municipal computer Amounts added to the tax roll for collection purposes only 30 0 expenditure municipality contributions use onl Business taxes written off under.subsection 441(1) of the Municipal Act 81 0 I 2 3 $ 4 2 1 name of joint boards 4. Tax due dates for 1993 (lover tier municipalities only) 53 0 0 0 Interim.billings: Number of installments 31 2 54 0 0 0 Due date of first installment (MMDDYY) 32 22593 55 0 0 0 Due date of last installment (MMDDYY) 33 270593 56 • 0 0 0 Final billings: Number of installments • 34 2 57 0 0 0 ' Due date of first installment (MMDDYY) 35 310893 Due date of last installment (MMDDYY) 36 181193 11. Applications to the Ontario tile drainage, Municipal Board or to Council shoreline assist- Supplementary ssistSupplementary taxes levied with 1994 due date 37 4 0 ante downtown revitalization, other other 5. Projected capital expenditures and long term long term financing requirements electricity, submitted submitted financing requirements as at December 31 gas, telephone to 0.11.6. to council total approved submitted but forecast not yet 1 2 4 3 gross by the not yet approved submitted Approved but not financed 4 4 4 4 expenditure 0.11.0. by the 0.11 B. to the 0.8.6. as at Dec. 31, 1992 67 0 0 0 0 1 2 3 4 Approved in 1993 68 0 0 0 0 Estimated to take place 0 4 4 4 Financed in 1993 69 0 0 0 0 In 1994 58 0 No long term financing necessary 70 0 0 0 0 In 1995 59 0 Balance approved but not financed In 1996 60 0 as at Dec. 31, 1993 71 0 0 0 0 In 1997 61 0 • In 1996 62 0 Applications submitted but not Total 63 0 approved as at December 31, 1992 72 0 0 0 0 12. Forecast of total revenue fund expenditures balance in fund loans outstanding 1994 1995 1996 1997 1990 1 2 1 2 3 4 5 6. Ontario Home Renewal Plan trust fund at year end 82 21,678 2,153 73 4 0 4 0 4 0 4 0 4 0 AUDITOR'S REPORT VILLAGE OF VIENNA To the Ministry of Municipal Affairs At your request, we have audited grant information Schedule 13 of the Financial Information Return of the Corporation of the Village of Vienna for the year ended December 31, 1993 , prepared in accordance with the "Instructions for Completing the 1993 Financial Information Return" , issued by the Ministry of Municipal Affairs. This financial information is the responsibility of the Village's management. Our responsibility is to express an opinion on this financial information based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial information is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial information. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as, evaluating the overall presentation of the financial information. In our opinion, this schedule presents fairly, in all material respects, the grant information shown therein in accordance with the "Instructions for Completing the 1993 Financial Information Return" issued by the Ministry of Municipal Affairs. St. Thomas, Ontario March 24, 1994 Chartered Accountants GRANT INFORMATION Municipality 13 VILLAGE OF VIENNA (18) for the year ended December 31, 1993 ANALYSIS OF REVENUE FUND REVENUES 1 Note: Upper tiers use column 4 only. upper tier own purposes purposes 2 4 $ $ Taxation Direct water billings on ratepayers - own municipality 2 43,279 Sewer surcharge on direct water billings - own municipality 4 Payments in lieu of taxes Subtotal 18 ANALYSIS OF TAXATION 2LT LOCAL TAXABLE ASSESSMENT residential commercial and farm and industrial business I. Own purposes 1 2 3 (a) Levied by mill rate $ $ $ General30 465,997 40,657 12,690 police villages at reduced rates 31 farms at reduced rates 32 /ll1/lI/lI/ll ll//I//I/I//I TAXES LEVIED commercial and industrial business total 7 8 12 $ $ $ Subtotal levied by mill rate 1 7,746 2,418 ///////////// Share of telephone and telegraph taxation 2 ///I//I//1/// I///t//////// 3,406 Total own purposes taxation 4 //////Il//I// ///////////// 93,339 II. Upper tier purposes Subtotal levied by mill rate 5 2,866 895 ///I////1/I// Share of telephone and telegraph taxation 6 I///II//I///I I///////1/I/I 1,032 Total upper tier taxation 8 //I//I//I1/// ///////////// 32,453 ANALYSIS OF CAPITAL OPERATIONS 5 1 Other financing Prepaid special charges 24