HI N55 i W555 THE DALLAS POST, THURSDAY, DECEMBER 18, 1980 ‘NOTICE CF WEST SIDE AREA VOCATIONAL-TECHNICAL SCHOOL schnical School for the year ended June 30, 1980, was filed on the 30th day of within thirty days after the filing thereof. WEST SIDE AREA VOCATIONAL-TECHNICAL SCHOOL COMBINED BALANCE SHEET -ALL FUND TYPES AND ACCOUNT GROUPS As of June 30, 1980 ASSETS sh (includes interest bearing accounts)..eececeesccsccccocacsaccancoscccecs nvestments — certificates of deposilese.ececisacsssasssresssossnncssssnonae ederal and state subsidies receivablé....ececsoece ther receivableSeccccccvecoccocsscsscconssscosccs ventory of material and supplies (Note 1)...ccecccceces neral Tixed assets (Notes 1 and 2).ceccvececsscacssses Amount to be provided for authority rentals (Note 3).ceececcsccccsccccccaces seveccssncscnns cescccccsescnce LIABTLITTES AND FUND EQUITY ABILITIES ; Accrued payroll, taxes, retirement costs and hospitalization insurance.... Accounts Payablecceccccccccvoccccsnsccaccscsssscrossnscnsccsconcocscssannes Other payableS.cceeccccssccscsscscvssssssocscssssascsssssssoscscscssssoccose Advance payments refundable (Note 4) .ecececececcecccccncecececeoncacacassons Revenue received in advance (Note 6).cccececccccccosccsccsccssscscacoscnsss Authority rentals payable in future years (Note 3)eececceccoccecconcescsscss y TOTAL LIABILITIES FUND BQUITY Investment in material and sSuppli€S.eeccscccsceccvcessccosccscccossss { Investment in general fixed assSetS.e.eeceeccssscccsccccsccseccvsocccscacsccns TOTAL INVESTMENT IN INVENTORY AND FIXED ASSETS Retained earnings — Food Service FiNd.ccccececsovceccscssscsssnsconcsssccs Fund balances: General FiNA.ecsecsoensssstosscsccessscsssssssssescssassscssnsansanssass Activity Funds = reserved.cececsceccoccososecsscscccscsssscsnsssessonsoee Store Fund — reserved.ccececccccccesccscasesscscsccscscossccssasnvsnsscnce Capital Reserve MiMNd..seessedacscsssscrosssnnsasssssssnssscncnsssssensse ! TOTAL RETAINED EARNINGS AND FUND BALANCES TOTAL FUND BQUITY : GENERAL FUND STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE Year ended June 30, 1980 . g REVENUE 1OCA) SOUICES ena ssissnnseseosndeoisionnsannsnsenssssssessessesess esecssesesn ecoscccsce operations when purchased. when incurred. ended June 30, 1980. Accordingly, explained in Note 7. ; INVENTORY OF MATERIAL AND SUPPLIES Inventory of material and supplies of all funds except the Food Inventory of the Food Service Fund for the current year is stated at and represents actual physical quantities on hand and as supplied by School Administration. See accounting change explained in Note 7. GENERAL FIXED ASSETS depreciation. The total insured value of the buildings and cantents held by the State Public School Building Authority which leases them school (see Note 3). However, for financial statement purposes, the of property. on the straight-line method over estimated life of 12 years. is recorded for assets in the general fixed asset group of accounts. PENSION COSTS Retirement System. benefits for all qualified employees. cil accrue, . ¥ NOTE 2 — GENERAL FIXED ASSETS GENERAL FIXED ASSET GROUP OF ACCOUNTS | NOTE 3 — AMOUNT TO BE PROVIDED FOR AUTHORITY RENTALS The amount to be provided for authority rentals in future years follows: J TOTAL PAYABLE ANNUAL 31,331 An accounting change was required by the Commonwealth to provide that the 1 8, LLL Food Service Fund use the enterprise basis of accounting effective for years 51,971 beginning July 1, 1979. This method provides for full accrual method of Nel accounting thereby recognizing revenue when earned and expenses when incurred. $4,989,267 This change in method resulted in the recognition of inventory at the begiming of the year in the amount of $5,856 which is reflected as a _ cumulative change on prior periods in the financial statements. In addition, a transfer of the total original cost of food service equipment in the amount of $28,806 was made from the general fixed asset $ 183,900 group of accounts to the Food Service Fund. The new accounting method also 68.183 required recognition of depreciation to original costs as of July 1, 1979 "Ws which totalled $19,657 for valuation purposes. 102,807 10,899 1,061,668 AUDITORS! REPORT $1,427,932 : We have examined the condensed balance sheet for all funds and account groups of $144,930 West Side Area Vocatiomal-Technical School as of June 30, 1980, and the related state— 3,373,987 ments of revenue, expenditures and changes in fund balances of the various funds for the 33.618 917 Year then endeds Our examination was made in accordance with generally accepted auditing 3 $3,518,917 standards and, accordingly, included such tests of the accounting records and such other $ 12,50 auditing procedures as we considered necessary in the circumstances. TOTAL REVENUE $2,060,438 = ] Notice is hereby given to all persons concerned that accountants in the following estates have filed their ac- counts in the office of the Register of Wills and Clerk of the Orphans Court on or before November 21, 1980 and that unless objections are filed thereto, said accounts will be confirmed and audited by the Orphans Court Division of $ Ye.0% e Court of Common Pleas of Luzerne County at 10:00 A.M., Tuesday, January 6, 1981. Pupil anni J ’ tn eoonnel SEIVACES.u.ressennnannsncesesvssnesonnasennnnnnnasieenene ha NO. NAME OF ESTATE ACCOUNTANT FIDUCIARY CAPACITY ? Fi i 1,876 1A Mihalchik John Mihalchik and Andrew Mihalchik Executors ration and maintenan , ’ . Anna Mihalc a rae oO Dlatbusuups bnihdd ih boii isi 376,474 2. Gertrude Scott Charlotte P. Ruck Executrix ri oo Itaztanreasesasessrrusesustrasaneasrureeyhrasssstararinas 231,505 3. Gilbert Francis Brundage Joan, Helen Ginesi Executrix et Seti tas ii rer stansvansnserentusrnsrsrnsansensennnnrnransenas 4,229 4. Leonard Popadick Joseph Popadick and Florence Popadick Executors Conital ins csecscas ®ecsccsccsceconsotvecocscacasensssssnn con 47,097 ‘| 5. Joseph Snopkowski Jean Abromavage Administratrix Bot erie Gis SII stints stata esses va a evens en . 39,776] | 6. Ursula Cesnauskas, etc. Edwin A. Sites * Administratrix Sessnsssisassensnsssarinsnse eres nessnaseionsssssnsnsee a 191,39, 7. Ralph W. Wickus Robert A. Wickus Executor 8. Arthur Schumacher, etc. B. Elizabeth Schumacher Administratrix TOTAL EXPENDITURES $2,060,438 | { 9: John J. Burcin Elizabeth E. Burcin Administratrix 110. Mary Helen Pooley First Valley Bank and George Shepherd Trustees ; EXCESS OF PEVENUE OVER EXPENDITURES $ - 11. Donald G. Stehiman Joseph Sincavage re 12. Rita O'Donnell . Loretto O'Donnell Urban xecutrix FUND BALANCE AT JUNE 30, 1979 - As restated (Note 5) ree sl wa 13. Viola Stuzenski Leonard Stuzenski Executor : maT 14. Laura K. Laver John A. Gallagher, Esq. Executor FUND BALANCE ohn gher, Esq i AT JUNE 30, 2900 e suse esianonassanarnecnses sens svesoaesosais $ i 15. Marcel Wengrzyn Leonard W. Phillips and The Wyoming EB tors N FINANCIAL Se National Bank of Wilkes-Barre, Pa. EXecuior OTS oH ANCIAL STATEMENTS 16. Helen Swingle Mary McFarland ; Executrix e 30, 1980 }17. Margaret Leeney Francis P. Burns Administratrix DBNCTA NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES . Ne. Nel Susann gre: William Pikutis and Pauline Navitski BxScutes J Nn 2 he 5 s '}19- George F. Carmody Anna E. Henry A summary of the significant accounting policies applied in the, 20. Nancy DeNoia Michael V.A. DeNoia Executor preparation of the financial statements are as follows: 21. Helene Bonavina, etc. Joseph J. Heston Executor ® ! 22. Elizabeth Skrypek Barbara Knapko { Executrix BASIS OF ACCOUNTING 23. George Lenza Mary Lenza Administratrix The School follows the modified accrual basis of accounting for all 24. Lillian V. Kennedy Donald V. Kennedy oe Exar funds except the Food Service Fund which is an enterprise fund. The 25. Mary Elizabeth Soley Winfred Soley Reese ministratrix modified accrual basis records revemes and expenditures on the accrual 26. Helen Homza Northeastern Bank of Penna. Trustee basis except for the following modifications: Fj 27 WirliamvA Turnpach Walter J. Wagner Trustee P & * 28. Anna Gido Irene Wallace Executrix 1) Tuition is recorded in the period received rather than earned. HELEN A. O'CONNOR 2) Debt service payments are shown as expense when payments are due. dos Register of Wills and 3) Fixed assets and operating material and supplies are charged to Clerk of the Orphans’ Court GENERAL ACTIVITIES FUND FUND FUND BALANCE AT (JUNE 304: 1579s ences ossosnecovsnsnenn id iiii= $12,902 October, ADDITIONS his : Recognition of additional receivableS....eecscecces 19,961 10,887 Reduction of advance pPayableceecesvscocsocessssares 42,888 = TOTAL ADDITIONS AND BEGINNING FUND BALANCES $62, 8L9 $23,789 DEDUCTIONS Additional accounts payable and accrued expenses... 62,849 = FUND BALANCE AT JUNE 30, 1979 — restated..c.ccececes $= $23,789 NOTE 6 — REVENUE RECEIVED IN ADVANCE _ The amount reflects ‘unused prior year grant funds reserved for capital expenditures. $ 151,860 Sis 210,000 NOTE 7 ~ ACCOUNTING CHANGE ~ FOOD SERVICE FUND The scope of our examination limited us to the acceptance of inventories of $151,977 2,800 x 2 In our opinion, except for thé effects of any adjustments as might have been de- S238 termined to be necessary had we audited the inventories and general fixed assets, the financial statements referred to above present fairly the financial position of West Side Area Vocational-Technical School as of June 30, 1980, and the results of operations of its various funds for the year then ended, in conformity with generally accepted accounting principles applicable to Pennsylvania school districts applied on a basis consistent with that of the preceed’ 1g year after giving effect to the cumilative accounting change, with which we concur, in the method of accounting for the Food Services Fund Activities more fully described in notes 1 and 7 to the financial statements. lea len lent iioesi2t; JOSEPH He WILLIAMS & CO. $ 2 os Certified Public Accountants ’ 3,202 | 1,757,123 I September 26, 1980 21 (Kin, gston, Pennsylvania Creditors have better memories than debtors; they are a superstitious sect, great observers of set days and times. -- Franklin. (Continued from P. 3) ore Police Reports the Cars damaged in rear-end collision Two cars were damaged in a rear-end collision along PUBLIC NOTICE The Kingston Township Board of Supervisors at their regular meeting of December 10, 1980 have proposed the following Flood Plain Ordinance for Kingston Township. advertised due to the length of the document. The complete or- dinance may be reviewed at the Kingston Township Municipal Office, 11 Carverton Road, Trucksville, PA 18708 Monday through Friday from 8:30 a.m. to 4:30 p.m. This ordinance will be adopted at the January 14, 1981 meeting. “An ordinance requiring all persons, partnerships, businesses, and corporations to obtain a building permit for any con- struction ‘or providing for the issuance of such building permits; setting forth certain minimum requirements for new construction and development within areas of the Township of Kingston which are subject to flooding; and establishing penalties for any persons who fail, or refuse to comply with, the requirements or provisions of this ordinance.’ For the Kingston Towsnhip Board of Supervisors Mark A. Kunkle, Secretary 48-1 NOTICE I1S' HEREBY GIVEN that Letters Testamentary in the Estate of WILHELMINA R. DAUTRICH, late of the Township of Plains, County of Luzerne, and State of Pennsylvania (died November 21, 1980) have been issued fo First Eastern Bank N.A. All persons indebted to said Estate are requested to make payment, and those having claims are directed to present same without further delay to the Executor, c.0.: COSLETT & COSLETT ATTORNEYS-AT-LAW 515 United Penn Bank Bldg. Wilkes-Barre, Pa. 18701 NOTICE NOTICE 1S HEREBY GIVEN, Fhat Letters Testamentary have been granted in the Estate of Dr. Mibert H. Gabriel, late of Plymouth, PA (died November 26, 1980) to Mary F. Gabriel and Laura Casement, 418-420 West Main Street, Plymouth, PA. All persons indebted to said estate are required to make payment and those having claims or demands to present the same without delay to the Executrices named, or their attorney. EDWARD E. HOSEY ATTORNEY AT LAW 74EAST MAIN STREET PLYMOUTH, PA 18651 47-3 FOR RENT 2 bedrooms, living room, kitchen & bath closed in back porch. Oil heat-no pets. PHONE 675-1497 i t i oi NOTICE 0 NOTICE 1S HEREBY GIVEN that Letters Testamentary have Robert Weaver, deceased, late of the Township of Kingston, Luzerne County, Pennsylvania, who died indebted to said Estate are requested to make payment and present the same without delay to Margaret S. Weaver and First Eastern Bank, N.A., Co- Executors, ¢.0. John E. Morris, 111, Esquire, Hoégen, Marsh & Morris, 930 United Penn Bank Building, Wilkes.Barre, Penn- Sylvania 18701. | LEGAL NOTICE The Kingston Township Board of |. Supervisors have adopted the 1981 Budget for Kingston Township at regular | meeting on December 10, 1980. The complete Budget for 1981 islopen for public 17, 1980 for the next thirty (30) days at the Kingston Township Municipal Building, 11 Carverton Road, Trucksville, PA 18708 from 8:30 a.m. to 4:30 p.m. Monday through Friday. For the Kingston Township Board of Supervisors Mark A. Kunkle, 1 Secretary NOTICE NOTICE 1S HEREBY GIVEN that Letters Testamentary have been granted in’ the Estate. of George T. Bell, deceased, late off the City of Wilkes-Barre, Luzerne County, Pennsylvania, who died] on November 17, 1980. All persons indebted to said Estate are requested to make payment and those having claims or demands to. present the same without delay fo Sara Wolfe Bell and United Penn Bank, Co-Executors, c.0. John E. Morris, 111, Esquire, Hoegen, Marsh & Morris, 930 United Penn Bank Building, | Wilkes-Barre, Pennsylvania 18701. 47-3 ! NEARLY -NEW.- Children’s Clothing "THE CLOSET" Trinity Presbyterian - Church; Dallas Open every Wed. & 1st Sat. of each month 10-4 IMMEDIATE CASH For your automobile, any year- —any size! Sell your car now! Call for appointment. FRAN ROSIAK AUTO SALES 479 Blackman St., W-B. 824-9956 Sixty-two students in grades five through eight at the Wyoming Seminary Lower School, Forty Fort were named to the academic honor rolls for announced by Douglas Worthington, dean at the school. : On the high honor roll are Shavertown, Christina Connor and Douglas Turner. Named to the regular honor roll are ‘Shaver- town, Taryn Fink, Trucksville,! Rose Ann Serpico, Harveys Lake, Kathryn Quick; Dallas, Walter DelGaudio, Amy John, Gerald Gunster, Eric Mahler, Amy Rogers, Sarah Rothschild, John Wilson, Jennifer Williams and Stacy Fay. i Rte. 309 in Shavertown shortly after noon Sunday. Kingston Twp. Police said that Michael Metz, 20, of 620 Country Club Apts., Dallas, was driving south along 309 when he slowed to make a left turn into Rave’s floral and garden shop and was struck from behind by a 1975 for the to the Pontiac driven by Clifford O’Neal, 56, of 902 Arthur Rd., properties | Montoursville. : No injuries were reported. Ptlm. John Appel in- vestigated. | . Yurkis’ hearing set | A Pittston man was scheduled for a hearing Tuesday ! for consideration on charges of burglary and criminal trespass stemming from an incident at a Demunds Road home several weeks ago. Scheduled for the hearing at 2 was Richard Yurkis, 9 Luzerne Ave., Pittston. He was arrested by Dallas Twp. Police it: connection with an entry attempt at the home of Ann and James Wiswell. The originally scheduled hearing was continued. available. COMPLETE Hr | i i | i tified as Elmer Arnold, 42, of 395 Wyoming Campground, RD 1, Pittston. Injured were taken to Nesbitt Hospital in Kingston by the Kingston Twp. and West Wyoming ambulances. Investigating were Ptlm. James Wisnieski and Gary Beisel. is as L600. sr ens aneeestrtensnnsunnanaenantisssisnnnsostthsvase 3 on * Icy road causes collision : 3 : 110INgS seeoersseacottasssnsccncasonscctaniocoscasacananns 1425,865 Two motorists suffered injuries in a collision along an i =. Eoin. Sic aliprtatesstarrsasseees Tan Ee 2 icy spot of West Eighth St. Friday evening, Kingston Twp. Police report. : FOOD SERVICE FUND ; x : i Police said that Glen Harvey, 18, of RD 3, Wyoming, TO NLUTnIrrttesnaes. 3, 2006 was driving south along West Eighth ina 1970 GMC truck gaat 11ko npascription Sunglasses Prior years not previously recognized as expense......... $ 19,657 at about 10:30 p.m. when as he attempted to round a | Qurrent year SE A nes say aes ei wu curve leftward he skidded on some ice and ran into an & for christmas-right? \ D FUND EQUIPMENT $6,748 oncoming vehicle. : 7 a a ASSETS Some Driver of the second car, a 1974 Chevrolet, was iden- be > WRONG MAXIMUM IN FUTURE RENTAL DATE OF ANNUAL YEARS AT (INCLUDING LAST AUTHORITY. INTEREST 6-30-80 INTEREST) PAYMENT ! State Public School Building Authority 3.79% $ 809,572 $164,833 9/15/1990 State Public School Building Authority. 4.75% "27,02, 2,856 9/15/2006 State Public School Building Authority 3.60% 22}, 6 2 9/15/2005 $1 1 8 $191,174 As required by Camonwealth regulations for vocational—-technical schools, the amount represents unexpended advance payments at June 30, 1980 which are payable back to the Camonwealth. The accounting records of West Side Area Vocational-Technical School were adjusted to more fairly reflect the financial statements on the modified accrual method of accounting for the fiscal year ended June 30, 1980. The General Fund and the Activity Fund beginning fund balances were | adjusted to record certain revenues and expenditures not previously recorded at June 30, 1979. It should be noted that the net adjustment to the General Fund is $0 since’ the method of accountability for Pennsylvania vocational- technical schools requires that all unexpended advance payments be remitted to the Commonwealth. Also, note that the adjustments do not affect the amount to be remitted as of June 30, 1980. The adjustment is made to assure that the comparability of financial statements and the consistency of applying generally accepted accounting principles between periods are not materially affected. The adjustements are as follows: Jr) al DS rT EGARE 3 I KOLESAR’S i GREENHOUSE 278 Tripp St. Swoyersville, Pa. Live & Artificial Wreaths- Cement Blankets-Cyclamen Quality Plants at low Greenhouse prices CHRISTMAS ORNAMENTS 50-60 % OFF OPEN EVERY EVENING UNTIL 7:00 PM ; 287-5557 TST J TR TCC TR 7 g x g B z 5 z z E s KE : 5 £ s £ y k It i : Point Plants-Hanging Plants-Baskets : g y £ y kK y 5 § ik 1 E wus OVERBROOK OPTICAL 1.Is practical to give (easy on the pocketbook because of our reasonable prices & easy on the nerves because we're so near.) | fe | 2. Is practical to receive because it can be used anytime during the coming year--not just during the Christmas rush! Call or stop in to see Kevin Covert, the expert professional opticianat Overbrook Optical. He'll be glad to give you MORE practical reasons for giving a gift certificate for Christmas-- | Large variety of glass & sunglass frames to choose from, convenient hours, plenty of free parking!!! fr] OVERBROOK OPTICAL Sh 152 E. Overbrook Ave. Shavertown i \ Mon-Fri. 1-7; Sat. 10-1 675-2163 : Y it
Significant historical Pennsylvania newspapers