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MR. AND MRS. MICHAEL BLACK --Mary's Studio Relatives And Friends Honor Couple On 25th Anniversary To celebrate the 25th wed-/Mr. Andrew Loyko, who was ANN LANDERS ful person. He told me last eve- wrist watch instead of a ring Adventist and they do not be- wrist watch is considred utili- tarian and is therefore accept- able. r He is a deeply religious man and I. respect his views' but when a girl is engaged people expect to see a ring on her fin- ger. It would be easier to wear a ring than to explain to my friends and family why I don't have one, Some of the people at work have even suggested that my fiance made up the story about no rings. They claim to know Seventh. Day Adventists who do wear jewelry. Can you tell me if this is so or not?--HIS IN- TENDED Dear Intended: The devout members of this religious group do' not wear jewelry -- even wedding rings. The Seventh Day Adventists who do wear jewelry are not living up to strictest sense of the word. Dear Ann Landers: When my husband describes an incident he distorts the details beyond recognition. He adds frills and makes up a new ending. He has been doing this for al. His Faith Forbids Engagement Ring Dear Ann Landers: I am go-|you can find a better one, I'll ing to be engaged to a wonder-| buy it, Tell the boy that some peo- |ning that he will give me ajple like to dress up their stor- ies so they will sound funnier because he is a Seventh Day/or more exciting. Explain that this is not the way you want) / lieve in wearing jewelry. Al/him to do. Emphasize that it is more important to be truth. ful than to be funny, Dear Ann Landers: I was very much interested in the let- ter signed "Blue Grass Heart- ache." It was from a bereaved sister who was unhappy be- cause her brother-in-law. remar. ried less than six months after' his wife's death, She said it was an insult to her sister's mem- ory and to the entire family. Perhaps a thought expressed by my own husband will ease her mind, Recently my husband brought up the matter of his will. I love him very much and have always hated to think about that one day I might lose him. When I told him I never wanted to remarry if he should die, he replied with a startled look, "That makes me feel as if I have been a failure as a hus. band. Of course I would want their religious teachings in the you to remarry. If you did not I'd be extremely unhappy." So, please tell "Blue Grass' that her brother-in-law's remar- riage was not.a slap in the face to her deceased sister. She must sometimies he switches the|have made her husband very whole story around and even|happy or he. would not have wished to have another wife-- Sn aera a a all HELPING CRIPPLED CHILDREN Left, Mrs, Ralph Campbell, cil for Crippled Children, and corresponding secretary of the Peter Boyko, are seen with Cerebral Palsy Parent Coun- Mrs. George Day, President of the ladies' group of the Old Country Club who presented a cheque which will go to- ward a hydro-therapy tank. we Saturday to Mr. Barry Carolyn Buss Feted At Receptions Miss Carolyn Buss has gn honored at many showers and parties prior to her marriage ckham, ii. D. A, Perigoe, Toron- to, was hostess at a shower for' the bride-elect with friends of Church, It was arranged Mrs. Harold Foster and Mrs. J. A, Anderson, 1d abd Mrs, Harold Foster, ton's road north, A pantry shelf shower was assisting. Chaplain Sister Kay Large gave the devotional per- jiod. It was reported that sev- |erai members were still on the sick list. LODGES AND SOCIETIES DIA, (DOE)|_ Sisters Annie Mitchell, Doris 7 ae doves by my McDonald and Ethel Cocker. Daughters of England '"Em.|ham reported that they had press of India" Lodge 26 was| Visited Sister Lucy Fitches, who parade will be held at St. George's Anglican Church, Cen- tre street, Sunday, June 9. Members are to meet at the church at 10.45 a.m. The draw prizes were won by he Sister Eva Tipton and Sister Hilda Constable. There will be bingo games following the next meeting Tuesday, June 4, SHOP AVE! is one of the oldest members, pas sa the Crenge Tenpie eh the occasion was her 87th birth. ding anniversary of Mr. and Mrs, Michael Black, Eulalie avenue, a mass was held at St. George's Ukrainian Greek Catholi¢ Church, with the Rev- erend Stephen Figol officiating. FoHowing the Mass, over 90 friends and relatives gathered at the honored couple's home, Mrs, .Black received wearing a two piece green linen, suit, yellow petal hat, black ac- cessories and a corsage of white and yellow carnations. Miss Carol Ann Black was in charge of the guest book. At the head table were the celebrating couple, Mrs.. John Stanley, sister of the bride, who was a bridesmaid; Mr.. Peter master of ceremonies. Telegrams of congratulation were received from friends and relatives from Winnipeg, Manitoba. Following the dinner, a couple received a silver tray. tation of money was made. Mr. and Mrs: Black have three children, Kenneth, Carol Ann and Michael Jr, Out of town guests were pres- ent from Bowmanville, Whitby, Toronto, and Lancaster, New York. Also present were Mr. and Mrs. Michael Starr. The following Sunday, rela- tives and friends attended a dinner at the couple's home with the Reverend John Perey- ma giving his Blessing to the many other gifts and a presen-snice.man but he lies. He told al-|particularly so soon,--MRS. most 20 years. I've called him} pear Mrs. F.: Thank you for on it--in private, of course--but| 4 beautiful and odmfdsting sen- it hasn't helped. ~ timent, I hope this"is read by Yesterday our nine-year-old) "Blue Grass"--and others. son said to me, "Daddy is a\--* SH § D Uncle Harold about what hap- FRESH SANDWICHES wasn't like daddy said at all. I was right there and some of freezer, They'll be thawed for those things never happened." bout I didn't know what to say to} eating bases ii we houry. frozen bread slices from F./ Tuesday evening. Picnic sandwiches will keep} pened at the ball park and it) moist and fresh if made from| the | the boy so I changed the sub. | ject. It is bound to come up| again. Please give me some} help. I hate to tell our son his dad is a liar--ASHAMED. Dear Ashamed: People who! embroider stories beyond recog- nition are basically dishonest. When you neéd "HOME-NURSING" Call a V.0.N. Nurse 725-2211 "Home-Nursing Care for EVERYONE' Dobroshinsky, best man, and celebrating pair. Liar is a strong word, but if, Worthy president, Sister Edna} 4@y. i : Huband, presided, with vice-| District Deputy Sister Annie president, Sister Kate Glover,|Mitchell announced that church EXCLUSIVE HAIR aa FOR MEN Vhewe 7 2 LOCATIONS Bier WILSON RD.S w@ BUSINESS Neo Ais: ite OR BEFORE Nai eo P.M. LECOFF' SUPERMARKET 174 RITSON ROAD SOUTH "$35. 0 MORTAL 9:00 NOON or 1:30 Pan -- 4:00 P.M, $18.00 MONTHLY Classrooms are air-conditioned. Morni class schedule leaves ample free time for work or play. PHONE OR WRITE FOR LITERATURE The Canadian School OPEN EVERY NIGHT TILL 10.00 P.M. of Business |] S2Y_ Simcoe St. N. 728-7081 bok. The Corporation of the City of Oshawa AUDITOR'S REPORT and FINANCIAL STATEMENTS for the year ended December 31, 1962 CLTY OF OSHAWA AUDITOR'S REPORT To the Council ond Rotepayers, Corporation of the City of Oshawo. We have examined the accounts of the Corporation of the City of Oshowa for the year ended December 31, 1962 and report os follows; REPORT CAPITAL AND LOAN FUND WORK IN PROGRESS Expenditures on work in progress are made up os follows: Costs to December 31, 1962 less funds received and applied Deduct funds available. from debenture proceeds, revenue fund contributions ond other sources which have not > been applied to costs $1,572,750.82 242,739.74 $1,330,011.08 Of the above amount $57,401.16 represents engineering cost: ond sundry expenses on various projects for which no approval "en) been received from the Ontario Municipal Board but which will be included in the project costs when work proceeds. It is estimated that after completion of the projects included in work in progress and after application of amounts received or receivable from subsidy ond subdividers, debenture issues of approx- imately $1,235,000 will be necessory, Ontario Municipal Board approval hos been received for these debenture requirements. REVENUE FUND REVENUE FUND FINANCING The revenue fund balance sheet at December 31, 1962 shows a @ bonk overdraft of $209,840.74. This amount is represented by on overdraft of $111,697.30 and outstanding cheques of $98,- 143.44. Section 329 (1) of the Municipal Act permits current borrowings by way of promissory note only and we know of no other authority which would permit a benk overdraft. As a result of our recommendation, a bank loan has been obtained early in 1963 to clear the bonk overdraft. DUE TO OTHER FUNDS An amount of $134,642.83 is. due to the subdividers' deposit fund at December 31. Section 299 (2) of the Municipal Act states that contributions received by a municipality in consideration of expenses to be incurred as a result of a subdivision of land shall be paid into a special bank account, Of the total subdividers' de- posit fund at December 31, 1962 of $716,897.47, amounts of $582,254.64 have been placed in a 'separate bank account ond the balonce of $134,642.83 is due from the revenue fund. We are advised that subdividers' receipts will now be placed directly in the special bank account and therefore the obove situ- ation should not orise in the future. BOARDS AND COMMISSIONS Our examination of the accounts of the City of Oshawa included the following boards, committees and commissions: Oshewa Public Library Board Board of Park Management Hillsdele Manor : Oshawa Kinsmen Civic Memorial Stadium Commissior Oshawa Children's Arena ission North Oshawa Community Centre Board Oshawa Public Utilities Commission Oshawa Board of Education Board of Roman Catholic Separate School Trustees Union Cemetery Board of Governors Due to the nature of the operations of the Kinsmen Civic Mem- "orial Stadium Commission, the Children's Arena Commission and the North Oshawa Community Centre Board, the extent of the oudit of their recipts has been limited. OSHAWA PUBLIC UTILITIES COMMISSION } Our reports on the accounts of the Commission set out the fact thot the cost of certain assets in the water and bus departments are not charged to operotions in the yeor of purchase, Section 64 of the Ontario Municipal Board Act requires» the approval of the Boord for deferring the cost of: assets and this approval has not been requested. AUDITORS' OPINION Subject to the qualifications conceming (a) the incurring of a bonk: overdraft by the City of Oshawa, (b) the foct that certain subdividers' funds have not been set aside in a special bank ac- count and (c) the fact that the cost of certain assets in the Pub- lic Utilities Commission are not charged to operations in the yeor argo of purchase; we hereby report that in our opinion: (1) The financial transactions which have come under our notice hove been within the powers of the municipality. (2) The audit has been conducted in accordance with the in- structions of the Department of Municipal Affairs. (3) The financial statements present fairly the financial position of the municipality as at December 31, 1962 and the results of its operations for the year ended on that date. Gunn Roberts and Co. Chartered Accountants. 2122. Toronto, April 16, 1963. CAPITAL AND LOAN FUND BALANCE aay December 31, 1962 ASSETS License Number siesonee 1,330,011 $4,034,200 2 2,850,200 6,884,400 General Fixed Work in Progress* . oe Due from Schools (for Debentures) | Public and Continuation Collegiate, High, Technical and Vocational Due from Utilities and Other Municipal Enterprises (for Debentures) Water Supply System Electric Light and Power Bus Line Extraordinary Expenses Capitalized -- Hospitals $2,835,500 284,000 128,000 3,247,500 587,000 $30,647,835 *Net after contributions from subdividers, - revenue funds, provincial subsidies, etc, LIABILITIES Debenture Debt Issued and Unmatured* General Hospitals Parks and Playgrounds --Arena Other Local siciiieeieits Municipality's Share Owners' Share Schools: Public and Continuation .... Collegiate, High, Technical and Vocational a Public Utitities and Other Municipal © Enterprises: Water Supply System Electric Light Power Bus Line iets $ 587,000 55,000 3,825,000 $ 4,467,000 $2,825,490 1,570,146 4,395,636 $4,001,200 2,850,200 6,851,400 $2,835,500 284,000 3,247,500 $18,961,536 33,000 __ 1,330,011 10,323,288 $30,647,835 *Debenture debt issued and unmatured in the amount of $2,561,- 000. (U.S. Funds) included in the amount of $18,961,536 is shown ot par of exchange. On December 31, 1962, United States funds were quoted in Toronto at a buying rate of $1.075 in terms of Conadian Funds, REVENUE FUND BALANCE SHEET December 31, 1962 Due to Other Municipolities (For Debentures Assumed) Due to Revenue Fund . Investment in Capitol Assets ° Cash on Hand Cash in Bank Accounts Receivable: Sundry ... $ Mortgage Agreements 169,743 24,000 193,743 24,000 Less: Provision' for mortgages .... 169,743 Due from Province of Ontario Due from Dominion of Canada . Due from Other Municipalities ... Due from Public Library Board Due from Other Funds: Capital and Loan Fund Reserve Funds Toxes Receivable Less Allowance for Uncollectible Taxes roperty Acquired for Taxes .. Less: Allowance for loss on Resale Other Assets: Deferred Charges Inventories $1,330,011 64,830 $ 243,421 1,394,841 4,748 25,724 _ 25,724 238,673 18,182 60,402 Other: Due from Oshawa Housing Company Ltd. Less: Allowance for City's Share Total Assets ag gee $2,239,033 $ 209,841 471,272 Bank Overdraft Accounts Payable and Accured |tems Debentures and Coupons Due: Principal Interest Due to Schools Due to Oshawa Public Utilities Commission Due to Other Funds: Commutations : Subdividers' Deposit Funds pee Other Liabilities: Deferred Revenue : 1963 Revenues Paid in Advance ae Reserves s Surplus Total Liabilities and Surplus $. 313,111 192,659 505,770 231 16,307 134,643 + 149,412 13,921 6,284 20,205 $39/215 : 326,780 $2,239,033 REVENUE FUND-SURPLUS ACCOUNT --~ December 31, 1962 Balonce at Debit Credit Balance Beginning of Yeor ... $281,968 Surplus Included in Current Budget $283,907 $ Adjustments affecting operations of previous years: Public Utilities Commission watermain charge adjustment prior years . 6,591 Sundry adjustments pane 90 Balance after above adjustments Surplus for the year . Total of Debit and Credit Columns Balance of Surplus at year end STATEMENT OF REVENUE AND EXPENDITURE For the Year Ended December 31, 1962 REVENUE (1,939) =): 998039. 283,907 $610,688 $326,781 Actual "Budget $ 8,797,149 $ 8,668,808 406,044 406,044 Total Revenue from Taxation Long-Term Debt Cnarges Recoverable Contributions, Grants and Subsides Governments: Ontario -- Children's Protection $ 27,068 Direct Relief 3,882 Health 17,990 Highway Improvement .....+ 408,807 Police and Fire 6,619 Shore of Liquor License Fees Unconditional Per Capita Grants .... Other Other Municipalities: Relief Rebates Government Enterprises: Canada -- Government owned property Ontario -- Hydro Electric Power Commission Liquor Control Bd, 8,147 248,584 27,453 968,550 804,173 9,709 60,000 $ 4,292 2,398 6,690 Licenses and Permits (including dog tax) Interest, Tax Penalties, etc.. 144,626 74,791 Other Revenues -- Rents, Concessions and Franchises $ Fines 60,402 Service Charges. 7,475 Recreation and Community Services ..... 5,941 Miscellaneous ...... 15,564 73,200 49,000 10,124,725 283,907 89,382 568,297 11,025,238 283,907 Gross Total Revenue. . Surplus from Prior Years used to reduce levy Total Revenue Section $11,309,145 $10,408,632 @ EXPENDITURE Budget et. 699,671 tual General Government: Executive and Legislative $ Administrative 19,310 352,478 288,757 660,545 Protection to Persons & Property: Fire .. $ 658,605 Police 578,326 Law Enforcement 105,183 Street Lighting F 115,554 Protective Inspection.... 26,153 Dog Control 11,922 Life Saving at Lake. 2,868 E.M.O. 992 1,499,603 1,565,528 Public Works -- Son vane and Streets, etc.. Sanitation and Waste Removal Conservation of Health.... Social Welfare: Child Assistance....... $ Relief Assistance ...... Institutional: Care...... 517,270 539,545 512,688 189,452 526,200 188,656 aseee 96,033 352,692 37,869 486,594 481,824 Education, including debt charges Recreation and Community Services. ...+ Debt Charges: Long-term debt charges. . Less: Own share of school debt chdrges 3,481,806 3,434,429 © 388,267 375,469 9 $ 2,296,155 702,133 1,594,022 35,464 Short-term interest and other charges 1,629,486 1,602,316 Institutional and Public Utility Deficits Provided: Utility deficits--Bus Dept. $ Utility levies -- Water Frontages .... Union Cemtery Board... 28,554 16,314 4,000 48,868 51,910 36,404 27,314 43,000 15,000 ° 595,500 Discount for Taxes. . Taxes Written Off. . Capital Expenditures out of Revenue.. . Miscellaneous: Grant té Oshawa Hospital $ 100,000 Reassessment costs (portion) 22,500 Civic Admin. Survey.... 10,700 Provision for deferred revenue. .... 15,581 sees 765,989 148,781 140,584 Provisions for Allowances, Reserves and Reserve Funds 594,039 10,987,106 22,039 $11,309,145 10,408,632 149,000 10,408,632 Gross Total Expenditure. . Surplus for the Yeor..... Total Expenditure Section. a