Not the full picture. Built from public records, which leave things out.Read by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date. Check the sources, and tell us if you spot a mistake. What this site can't tell you Read by hand. We read Amherstburg's own documents for this site in October 2026; the Sources page lists which ones. The comparisons with other places still come from the Province's yearly reports.
Questions · 9 so far
Things worth asking about
We read Amherstburg's financial reports and meeting minutes, and compared its numbers with 29 similar Ontario towns. These are the things that stood out.
What these are, and what they are not. A question here means a number or practice is unusual, or harder to see than it should be. It does not mean anyone did anything wrong. Most unusual numbers turn out to have ordinary explanations, and every question lists some. The only way to know is to ask.
Worth asking
Worth asking
There may well be a good reason. It is still worth asking what it is.
$23,116,321annual surplus in 2025, against a budgeted $4,535,537
A surplus is what is left when a year's revenue is more than its spending. The Town's audited statements show revenue of $77,799,553 against a budget of $59,901,353, and spending of $54,683,232 against a budget of $55,365,816. Almost all of the gap (about $17.9 million, worked out by us) is extra revenue, not saved spending. Three lines stand out: user charges (fees for services) came in at $4,516,039 against $1,666,595, government transfers at $12,270,831 against $5,549,625, and interest at $3,389,300 against $540,600. The Town has explained part of this: its budget is prepared on a different basis from the statements, and its 2026 budget says a "year end surplus in 2025" gave it the chance to hold down the 2026 tax rate.
Found by reading the town's own documents · 3 sources
$750,000of one-time measures behind the 2.86% tax rate increase for 2026
The 2026 budget raises the total tax levy (the money the Town collects from property taxes) from $33,746,558 to $35,947,911, which is $2,201,353 or 6.52% more. The tax rate rises 2.86%, because the number of properties grew (the budget shows 3.56% net growth in assessment). The budget says it reached 2.86% by taking $375,000 from the Tax Stabilization reserve and cutting by $375,000 a transfer into the New Capital reserve, both one-time. The audited statements show the Tax Stabilization reserve fell during 2025 from $1,290,251 to $167,897. The budget book itself calls the original increase 6.53%.
Found by reading the town's own documents · 4 sources
$13,413,881budgeted for salaries in 2026, against $11,908,651 in the 2025 budget
In the tax-supported part of the 2026 operating budget, salaries go from a 2025 budget of $11,908,651 to $13,413,881, a rise of $1,505,230 or 12.6% (worked out by us). The 2025 projected year end for the same line is $10,668,259, so the 2026 figure is about 26% above where 2025 was heading (worked out by us). Every department page lists its approved 2026 staff complement changes: one adds a small part-time student line and the rest say "None". The budget book notes 35 recruitments for 51 vacancies in 2025, which may explain why 2025 came in low.
Found by reading the town's own documents · 2 sources
$17,353,274long-term financing the Town approved applying for after year end 2025
After the end of 2025, the Town approved an application for long-term financing of $17,353,274 for capital projects. Its debt at the end of 2025 was $21,691,147, so this would add about 80% to it (worked out by us). Of the existing debt, $17,633,805 is to be recovered from benefitting landowners and user rates, leaving $4,057,342 supported by taxes. The Town's budget line for debt charges (the yearly payments) rises from $1,213,238 in the 2025 budget to $1,426,887 in 2026. The Town also reports $63,667,241 in cash, $45,257,534 in reserves and reserve funds and $22,024,858 of deferred revenue (money received for a purpose and not yet spent).
Found by reading the town's own documents · 3 sources
$17,842,406development charges held at the end of 2025, down from $22,302,707
Development charges are fees the Town collects from builders to pay for the growth-related part of new roads, water and sewers. The statements show the balance held fell from $22,302,707 to $17,842,406 in 2025 (a drop of $4,460,301, worked out by us), because $7,122,925 was recognized as revenue as projects were built while only $1,831,209 was received.
Found by reading the town's own documents · 1 source
$164,829fire overtime in 2024, up from $84,365 in 2022
The Town's 2026 budget asks for another $186,250 for fire overtime and lists yearly overtime of $84,365 in 2022, $136,483 in 2023 and $164,829 in 2024, with $92,852 in the first half of 2025. The Town has explained why: the firefighters' collective agreement sets minimum staffing, and the overtime line has been underfunded. The Town says it will study in its next Fire Master Plan whether hiring is cheaper than overtime.
Found by reading the town's own documents · 1 source
10complaints received by the Integrity Commissioner from August 1, 2025 to April 30, 2026
The Integrity Commissioner (the independent officer who handles complaints that a council member broke the Town's code of conduct) says in its June 2026 report that it received ten complaints between August 1, 2025 and April 30, 2026. Eight were resolved without a report to Council, one led to a report to Council and one was still open. It also answered fourteen requests for advice and billed about $17,000.00. The firm adds that from the end of January 2027 it will no longer provide this service to municipalities, so the next Council will need to appoint someone.
Found by reading the town's own documents · 2 sources
2024the newest year of council pay posted on the Town's Financial Reports page
The Municipal Act requires the treasurer to give Council an itemized statement of what each member of council and each appointee was paid in the previous year, on or before March 31. The Town's Financial Reports page lists Treasurer's Reports for 2012 to 2024, and the newest is for 2024. We did not find a 2025 statement on that page when we read it on October 5, 2026. The 2024 statement shows each member's total, between $25,529.40 and $73,221.49, with the mayor's figure including pay from Essex Power's board.
Found by reading the town's own documents · 2 sources
$23,116,321annual surplus in 2025, against a budgeted $4,535,537
A surplus is what is left when a year's revenue is more than its spending. The Town's audited statements show revenue of $77,799,553 against a budget of $59,901,353, and spending of $54,683,232 against a budget of $55,365,816. Almost all of the gap (about $17.9 million, worked out by us) is extra revenue, not saved spending. Three lines stand out: user charges (fees for services) came in at $4,516,039 against $1,666,595, government transfers at $12,270,831 against $5,549,625, and interest at $3,389,300 against $540,600. The Town has explained part of this: its budget is prepared on a different basis from the statements, and its 2026 budget says a "year end surplus in 2025" gave it the chance to hold down the 2026 tax rate.
Why it matters
A budget is the promise made to taxpayers about what the year will cost. When the result is five times better than the promise, residents may have been asked for more than was needed, or the budget may be set so cautiously that it hides money that is really there. The Town did use the surplus to lower the 2026 increase, which suggests the money was not wasted. The open question is how much of it was planned.
It could be because…
The statements are on a full accrual basis and include capital grants and development charges recognized as revenue when spent, which the operating budget does not count. Note 16 shows the approved budget being adjusted to the statement basis.
Government transfers may include one-time money for building projects, spent over several years.
Interest income depends on how much cash the Town held and on interest rates. At the end of 2025 it held $63,667,241, and the budget may have assumed less of both.
The Town says the surplus was planned to be used for reserves and to hold down the 2026 tax increase, so it was not unused.
Questions you could ask
How much of the $23,116,321 surplus was capital grants, development charges and other money that can only be spent on projects, and how much was money left over from operations (the tax-supported part)?
Why were user charges, government transfers and interest each budgeted so far below what came in?
Where did the 2025 year-end surplus report allocate the money, compared with the order set out in issue paper NON-003?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Amherstburg?Send us your answer and we will publish it with this question.
The evidence
Consolidated Statement of Financial Activities: Annual surplus budget 4,535,537, 2025 actual 23,116,321 (2024 13,223,415). Revenue total budget 59,901,353, actual 77,799,553. Expenses total budget 55,365,816, actual 54,683,232. User charges budget 1,666,595, actual 4,516,039. Government transfers budget 5,549,625, actual 12,270,831. Interest budget 540,600, actual 3,389,300.
Note 16, Budget Data: the "Town Approved Budget" shows general revenues 61,944,054, general expenses (61,929,054), capital expenditures 13,555,200 and reserve transfers (13,570,200). After a "PSAB Adjustment & Consolidated Entities" column the "Budget per Financial Statements" shows revenues 59,901,353, expenses (55,365,816) and an annual surplus of 4,535,537.
Issue paper NON-003: "The anticipated year end surplus in 2025 has created a unique opportunity to reduce the budget levy from 6.53% increase to the presented budget levy of 2.86%." It adds that these steps "are one time in nature". The 2025 projected year end for tax-supported expenses is 45,480,731 against a budget of 48,304,213, and for tax revenue 48,105,777 against a budget of 48,304,213.
$750,000of one-time measures behind the 2.86% tax rate increase for 2026
The 2026 budget raises the total tax levy (the money the Town collects from property taxes) from $33,746,558 to $35,947,911, which is $2,201,353 or 6.52% more. The tax rate rises 2.86%, because the number of properties grew (the budget shows 3.56% net growth in assessment). The budget says it reached 2.86% by taking $375,000 from the Tax Stabilization reserve and cutting by $375,000 a transfer into the New Capital reserve, both one-time. The audited statements show the Tax Stabilization reserve fell during 2025 from $1,290,251 to $167,897. The budget book itself calls the original increase 6.53%.
Why it matters
A tax increase that leans on one-time money comes back the next year. Residents can fairly ask what the 2027 increase would be without it, and whether the reserve meant for bad years is still large enough.
It could be because…
The Town is saving for roads and buildings (its asset management plan) and may be choosing to phase that in slowly while using a healthy surplus.
The Town says the 2025 surplus will refill the Tax Stabilization reserve by $375,000, so the reserve is a way to smooth the increase and not a loss.
The 6.53% and 6.52% figures may measure different things (the rate before one-time measures and the total levy).
The Town holds $45,257,534 in reserves and reserve funds in total, so draws on one reserve may be a normal shift between pots.
Questions you could ask
What would the 2026 tax rate increase have been without the $750,000 of one-time measures, and what does the Town expect for 2027?
Does the Town have a target size for the Tax Stabilization reserve, and was the promised $375,000 put back after the 2025 year-end report?
Which of the 6.53% and 6.52% figures is the increase in the levy before the one-time measures?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Amherstburg?Send us your answer and we will publish it with this question.
The evidence
Tax Levy Calculation, 2026 budget: Total Collectable Tax Levies 33,746,558 (2025) and 35,947,911 (2026), an increase of 2,201,353 or 6.52%. Weighted assessment net growth 3.56%. Total Tax and Capital Rate 0.01188680 and 0.01222694, an increase of 2.86%. Total Municipal Tax Bill on $100,000 in assessment 1,188.68 and 1,222.69, an increase of 34.01.
Issue paper NON-003: "Use of one time funding from Tax Stabilization (0100) reserve in the amount of $375,000" and "One time reduction of $375,000 in the operating transfer to the New Capital Reserve (0401)", to "bring the overall 2026 operating budget increase to 2.86%". Issue paper NON-001 is a "Transfer to Reserve - AMP" of $807,040.00, marked No under Council Approved.
Schedule 3, Consolidated Schedule of Reserves and Reserve Funds: Tax stabilization balance December 31, 2024 1,290,251, transfer to capital (1,510,000), balance December 31, 2025 167,897. Contingency reserve 813,999 at the start and 303,234 at the end. Total reserves and reserve funds 45,257,534 (2024 44,360,779).
Issue paper NON-003: "The anticipated year end surplus in 2025 has created a unique opportunity to reduce the budget levy from 6.53% increase to the presented budget levy of 2.86%."
$13,413,881budgeted for salaries in 2026, against $11,908,651 in the 2025 budget
In the tax-supported part of the 2026 operating budget, salaries go from a 2025 budget of $11,908,651 to $13,413,881, a rise of $1,505,230 or 12.6% (worked out by us). The 2025 projected year end for the same line is $10,668,259, so the 2026 figure is about 26% above where 2025 was heading (worked out by us). Every department page lists its approved 2026 staff complement changes: one adds a small part-time student line and the rest say "None". The budget book notes 35 recruitments for 51 vacancies in 2025, which may explain why 2025 came in low.
Why it matters
Salaries and benefits are the biggest single cost for most towns, and they repeat every year. If 2025 was low because positions sat empty, a fully staffed 2026 will cost more even with no new positions. Residents can ask how much of the increase is filling vacancies, how much is pay increases and how much is something else.
It could be because…
Positions that were vacant for part of 2025 are budgeted for a full year in 2026.
Pay increases under collective agreements and a non-union compensation review may add to the line. The budget book mentions a compensation and pay equity review for staff.
Some salary cost may be moved from another budget line, such as contracted services, which would show as a rise here and a fall there.
Several requested positions (a parks supervisor, a planner, an economic development change) show No under Council Approved in the issue papers list, so they may not be in the 2026 figure.
Questions you could ask
How much of the rise from $10,668,259 to $13,413,881 is vacancies filled, pay increases and any other cause?
How many of the 51 vacancies were still open at the end of 2025?
Was the 2025 salary budget of $11,908,651 set too high, or were positions left empty on purpose?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Amherstburg?Send us your answer and we will publish it with this question.
The evidence
Summary of Expenses By Type, tax-supported: A Salaries 2024 budget 11,598,901; 2024 year end actuals 11,343,744; 2025 budget 11,908,651; 2025 projected year end 10,668,259; 2026 budget 13,413,881. Benefits 2025 budget 3,780,084; 2026 budget 4,114,968.
By the Numbers, Human Resources (as of September 30, 2025): "35 Recruitments for 51 vacancies (single & multiple incumbents)" and "233 Employees (Headcount) / 137.26 FTE, excluding VFF and Council". The department pages for Corporate Services, Fire, Parks, Development Services and Infrastructure Services each read "Approved 2026 Staff Complement Changes: None"; the Office of the CAO page lists "0.10 Community Living Students (multiple positions)". The Issue Papers Listing shows No under Council Approved for DEV-001 ($33,575.00), PAR-002 ($152,000.00) and PLA-001 ($131,475.00), the position requests.
$17,353,274long-term financing the Town approved applying for after year end 2025
After the end of 2025, the Town approved an application for long-term financing of $17,353,274 for capital projects. Its debt at the end of 2025 was $21,691,147, so this would add about 80% to it (worked out by us). Of the existing debt, $17,633,805 is to be recovered from benefitting landowners and user rates, leaving $4,057,342 supported by taxes. The Town's budget line for debt charges (the yearly payments) rises from $1,213,238 in the 2025 budget to $1,426,887 in 2026. The Town also reports $63,667,241 in cash, $45,257,534 in reserves and reserve funds and $22,024,858 of deferred revenue (money received for a purpose and not yet spent).
Why it matters
Borrowing costs interest for years, and taxpayers or ratepayers pay it back. Cash can be earning interest while debt is being taken on, which may have an ordinary explanation, but residents can reasonably ask what the money is for and who will repay it.
It could be because…
Much of the cash is deferred revenue and reserves set aside for known projects, so it cannot simply be spent.
Borrowing through the provincial lender can cost less than the Town earns on its cash, so borrowing and saving at the same time can lower total costs.
The projects may already be built or under contract, and the debt is the way of paying for them over their useful life, as the Town's debt page describes.
Part of the new debt may be for water, wastewater or drainage work that is repaid from user rates and not from property taxes.
Questions you could ask
Which projects is the $17,353,274 for, what term and rate are expected, and how much will be repaid from taxes, from water and wastewater rates and from development charges?
Why borrow instead of using reserves or cash, and has Council seen that comparison?
How will the yearly debt payments of $3,018,286 change once the new financing is in place?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Amherstburg?Send us your answer and we will publish it with this question.
The evidence
Note 7(f): "Subsequent to year end, the Town approved the application and submission of long-term financing for capital projects in the amount of $17,353,274." Note 7(a): municipal debt 21,691,147 (2024 23,789,132); amounts to be recovered from benefitting and user rates (17,633,805); tax-supported municipal debt 4,057,342. Repayments due 2026 2,178,896. Total charges for the year for net long-term debt 3,018,286.
Summary of Expenses By Type, tax-supported, Debt Charges: 2024 budget 1,003,568; 2024 year end actuals 767,159; 2025 budget 1,213,238; 2025 projected year end 1,008,755; 2026 budget 1,426,887.
Amherstburg spent $7.7M on water, sewers and garbage in 2019 and $11.4M in 2025. Prices only went up about 21% in that time.
Why did the cost of water, sewers and garbage grow 47% in 6 years?
Water, sewers and garbage
Prices (inflation)
+0%+10%+20%+30%+40%+50%
+47%
2019202020212022202320242025
Show as a table
Year
Water, sewers and garbage
Prices (inflation)
2019
+0%
+0%
2020
+10%
+1%
2021
+18%
+4%
2022
+24%
+11%
2023
+29%
+16%
2024
+41%
+18%
2025
+47%
+21%
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Why it matters
When one area grows much faster than prices, it is either doing more (which may be great) or paying more for the same thing. Residents deserve to know which.
It could be because…
The town added a service, a building or staff that residents asked for.
Costs were moved from another area, so the total did not really change.
Accounting rules changed how costs are sorted.
Large one-time costs, like a study, lawsuit or repair, landed in one year.
Questions you could ask
What did the extra $3.6M a year pay for?
Why did water pipes go from $2.8M to $4.3M?
Was each increase approved by council as a separate decision, or did it happen through the yearly budget?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Amherstburg?Send us your answer and we will publish it with this question.
$17,842,406development charges held at the end of 2025, down from $22,302,707
Development charges are fees the Town collects from builders to pay for the growth-related part of new roads, water and sewers. The statements show the balance held fell from $22,302,707 to $17,842,406 in 2025 (a drop of $4,460,301, worked out by us), because $7,122,925 was recognized as revenue as projects were built while only $1,831,209 was received.
Why it matters
Development charges are meant so that growth pays for growth. If the fund keeps shrinking, projects that were planned around it may need to be paid for by taxes, water rates or debt instead.
It could be because…
Large growth projects were built in 2025 using money collected in earlier years, which is what the fund is for.
Collections follow when builders take out permits, so a slow year can be followed by a faster one.
Development charges may be funding part of the new borrowing, so the balance falls when projects are built and the debt is repaid from later collections.
Questions you could ask
Which projects did the $7,122,925 of development charges pay for in 2025, and how much of each was growth-related?
What collections does the Town expect for 2026, and is the planned capital program based on them?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Amherstburg?Send us your answer and we will publish it with this question.
The evidence
Schedule 2, Consolidated Schedule of Deferred Revenue, Development charges: balance December 31, 2024 22,302,707; interest earned 831,415; contributions received 1,831,209; revenue earned (7,122,925); balance December 31, 2025 17,842,406.
$164,829fire overtime in 2024, up from $84,365 in 2022
The Town's 2026 budget asks for another $186,250 for fire overtime and lists yearly overtime of $84,365 in 2022, $136,483 in 2023 and $164,829 in 2024, with $92,852 in the first half of 2025. The Town has explained why: the firefighters' collective agreement sets minimum staffing, and the overtime line has been underfunded. The Town says it will study in its next Fire Master Plan whether hiring is cheaper than overtime.
Why it matters
This is an example of a cost the Town has explained openly, which is why it is a note and not a question. Residents may still want to know where the crossover point lies, because overtime is paid at a higher rate than regular hours.
It could be because…
Minimum staffing rules in the collective agreement require overtime to cover absences, and these rules are set by agreement, not by the Town alone.
Overtime can be cheaper than a full-time hire when absences are occasional.
The 2026 request is partly a correction: the Town says the line has been "consistently underfunded", so some of the increase only brings the budget in line with what is already being spent.
Questions you could ask
At what yearly overtime cost would the Town expect hiring additional full-time firefighters to be cheaper, and when will the Fire Master Plan report on it?
What was the full-year 2025 overtime figure?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Amherstburg?Send us your answer and we will publish it with this question.
The evidence
Issue paper FIR-004, Overtime, budget impact $186,250: minimum staffing obligations "have caused the overtime budget line to be consistently underfunded". "Overtime expenses have steadily increased over recent years: 2022: $84,365; 2023: $136,483; 2024: $164,829; 2025 (first half): $92,852". The department "may reach a tipping point where hiring additional staff becomes more cost-effective than sustained overtime expenditures".
10complaints received by the Integrity Commissioner from August 1, 2025 to April 30, 2026
The Integrity Commissioner (the independent officer who handles complaints that a council member broke the Town's code of conduct) says in its June 2026 report that it received ten complaints between August 1, 2025 and April 30, 2026. Eight were resolved without a report to Council, one led to a report to Council and one was still open. It also answered fourteen requests for advice and billed about $17,000.00. The firm adds that from the end of January 2027 it will no longer provide this service to municipalities, so the next Council will need to appoint someone.
Why it matters
Most of this work is confidential by law, so the counts are all the public sees. Residents can ask whether the one report to Council was made public, and whether the next Council has a plan for the role, which a new provincial law may also change.
It could be because…
Eight of the ten were closed without a formal investigation.
Complaints are often resolved by explaining the code, without a finding, which is how the system is designed to work.
The report to Council may have been on a closed or public agenda we did not read.
Questions you could ask
Was the report to Council on the one complaint made public, and what did Council decide?
Who will be the Integrity Commissioner from February 2027, and when will Council appoint one?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Amherstburg?Send us your answer and we will publish it with this question.
The evidence
"during the period covered by this report, we received ten (10) complaints, eight of which were able to be resolved and concluded without a report to Council. One complaint necessitated a report to Council, and one further complaint remains ongoing." "we responded to fourteen (14) such requests for advice." "our fees for the services we provided, including our annual retainer, totaled approximately $17,000.00".
2024the newest year of council pay posted on the Town's Financial Reports page
The Municipal Act requires the treasurer to give Council an itemized statement of what each member of council and each appointee was paid in the previous year, on or before March 31. The Town's Financial Reports page lists Treasurer's Reports for 2012 to 2024, and the newest is for 2024. We did not find a 2025 statement on that page when we read it on October 5, 2026. The 2024 statement shows each member's total, between $25,529.40 and $73,221.49, with the mayor's figure including pay from Essex Power's board.
Why it matters
Council pay is public money and the yearly statement is how residents see it. With an election on October 26, 2026, the 2025 figures are the latest full year voters could compare.
It could be because…
The 2025 statement may have been given to Council and posted somewhere we did not look, such as a council agenda.
The page may not have been updated yet.
The Town's 2024 statement was dated February 26, 2025 and went to Council on March 24, 2025, so a 2025 statement is likely to exist.
Questions you could ask
Has the 2025 Council and Appointee Statement on Remuneration and Expenses been given to Council, and where is it posted?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Amherstburg?Send us your answer and we will publish it with this question.
The evidence
The Remuneration and Expenses section lists "Treasurer's Report 2024" first, then 2023, 2022 and back to 2012. No 2025 report is listed.
2024 Council and Appointee Statement, Financial Matters: Prue, Michael $73,221.49 (Town Council and Essex Power); Gibb, Chris $35,212.56; McArthur, Donald $25,529.40; Allaire, Molly $30,236.08 (Town Council and ERCA Board); Courtney, Peter $27,210.99 (Town Council and ERCA Board); Crain, Linden $29,353.23; Pouget, Diane $31,339.00. Report date February 26, 2025; date to Council March 24, 2025.
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