Questions · 11 so far
We read Athens' financial reports and meeting minutes, and compared its numbers with 29 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
$661Kowed in unpaid property tax, end of 2025
At the end of 2025, $661K of property tax had been billed but not paid. That is 17% of everything billed. Only 2 of 29 similar towns had a higher share. A year earlier it was $536K.
Found automatically from the town's financial reports · 2 sources
$362per home on council, 2025
Athens spent about $362 per home on council in 2025. The typical similar town spent $90. Only 2 of 29 similar towns spent more.
Found automatically from the town's financial reports · 1 source
There may well be a good reason. It is still worth asking what it is.
$375,404user fees in 2024, against a budget of $198,750
User fees (arena ice, hall rentals and similar charges) were budgeted at $198,750 and came in at $375,404, which is $176,654 more (worked out by us). "Other" revenue was budgeted at $233,348 and came in at $83,306, which is $150,042 less (worked out by us). Together these two lines nearly cancel, which hints that the budget put some money on a different line from the one the statements use. Investment income was also above plan: $70,506 against $45,000.
Found by reading the town's own documents · 2 sources
$300,000 and $315,000the two prices Council heard for the two tanker options on January 12, 2026
On January 12, 2026 Council heard that two tankers were available at $300,000 and $315,000, and authorized the fire chief to buy "the 2018 tanker as per option #1". The minutes do not say which price went with which option, or where the money comes from. The CAO told Council the Township could "financially" handle it. At the end of 2024 the fire equipment replacement reserve held $123,644, after $293,855 was taken out that year. In December 2025 Council was told municipal debt was zero. On March 9, 2026 Council passed a bylaw to put the 2025 year-end surplus into reserves, but the minutes do not give an amount. In February the old tanker sold for $12,500.
Found by reading the town's own documents · 5 sources
Not printedthe minutes give no cost or term for the backhoe lease
At its June 8, 2026 meeting, Council heard a staff report on a backhoe. The minutes say the lease cost "will be taken from the amount that would have gone to roads equipment reserve", that the payments will be set up through a finance company and "not BMO", and that the transfer to reserve will be reduced by the lease payment. The minutes give no price, term or interest rate. They also refer to a vote on the backhoe that was recorded by name, but the meeting where that vote took place is not in the minutes we could find.
Found by reading the town's own documents · 3 sources
0.00529256the Township's residential rate in 2026, up from 0.00471037 in 2024
The Township's own residential tax rate was 0.00471037 in 2024, 0.00499299 in 2025 and 0.00529256 in 2026. Each step is a rise of 6.0% (worked out by us). The county's rate rose less: 0.00451033 to 0.00462120 from 2025 to 2026, which is 2.5% (worked out by us). The education rate stayed at 0.00153000. A tax rate is only part of the story, because a bill also depends on the value of each property. We could not see the 2026 budget or tax levy, so we cannot tell how much of the rise is meant to raise more money and how much is meant to offset changes in property values.
Found by reading the town's own documents · 4 sources
April 21, 2026the date set for the budget meeting; we found no budget or minutes from it on the Township's site
The Township posts monthly minutes as text, which is good. But we did not find a budget on its site, the minutes of the April 21 and May 7, 2026 meetings (the budget meeting was set for April 21), or a council pay statement. Agendas and the 2025 audited statements are posted as pictures of pages, which a screen reader or a search cannot read. In December 2025 a member of the public told Council that staff reports are not posted, and was told a package can be sent on request.
Found by reading the town's own documents · 4 sources
$1.1Min savings at the end of 2025
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Athens had $1.1M saved at the end of 2025, up from $920K in 2019. That is 40% of one year's spending. Only 5 of 29 similar towns had less, compared with what they spend.
Found automatically from the town's financial reports · 2 sources
Background that helps make sense of the rest.
$827,645amortization in 2024, counted in actual spending but apparently not in the budget
A budget is the plan for the year. The audited 2024 statements show a plan for a surplus of $633,004 and a result of a deficit of $318,841, a gap of $951,845 (worked out by us). Spending on the plan was $2,595,638 and actual spending was $3,400,413. But actual spending includes "amortization", which is the yearly accounting cost of roads, buildings and trucks wearing out. It is not cash going out the door. Amortization was $827,645. Taking it out, actual spending was $2,572,768, which is $22,870 below the plan (worked out by us). The statements do not say the budget leaves out amortization, but the plan's numbers add up without it: $633,004 less planned purchases of $927,359 is the planned change of $(294,355), with nothing added back. So most of the gap looks like accounting, not overspending. The rest, about $124,200 (worked out by us), is revenue that came in below plan (see the next questions).
Found by reading the town's own documents · 3 sources
$351,248environmental services in 2024, against a budget of $267,717 and $65,830 in 2023
Environmental services is the line that covers garbage collection and the landfill. It was $65,830 in 2023, $267,717 in the 2024 budget and $351,248 in 2024. The statements say amortization is part of every line, but we could not read how much belongs to this one (the table that splits it up has columns that cannot be matched safely). The landfill may explain the 2023 figure: a yearly accounting estimate of future landfill care costs went down by $213,632 in 2023 and up by $54,358 in 2024. The statements do not say which line that estimate sits in.
Found by reading the town's own documents · 3 sources
$209,440gap between two 2023 spending totals in the same statements (worked out by us)
The statement of operations shows total 2023 spending of $3,062,685. The note "Expenses by object" in the same statements shows 2023 total of $3,272,125, which is $209,440 higher (worked out by us). The 2023 surplus of $173,264 matches the first figure. For 2024 the totals differ by only $4: $3,400,413 and $3,400,417. A similar small slip appears in Note 5, which prints the landfill liability as 348,868 while the balance sheet shows 348,968. We could not check whether the 2023 figures were restated, because the 2023 statements are posted as pictures of pages.
Found by reading the town's own documents · 4 sources
$661Kowed in unpaid property tax, end of 2025
At the end of 2025, $661K of property tax had been billed but not paid. That is 17% of everything billed. Only 2 of 29 similar towns had a higher share. A year earlier it was $536K.
| Year | Unpaid property tax at year end |
|---|---|
| 2019 | $583K |
| 2020 | $594K |
| 2021 | $589K |
| 2022 | $635K |
| 2023 | $645K |
| 2024 | $536K |
| 2025 | $661K |
When taxes go unpaid, everyone else carries the cost, and the town may borrow to cover the gap. The Province's financial indicators treat 10% to 15% as a moderate risk and more than 15% as a high risk. Collection is the town's job, so a rising number is worth asking about.
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 Athens? Send us your answer and we will publish it with this question.
Taxes receivable: 2019 $583K, 2020 $594K, 2021 $589K, 2022 $635K, 2023 $645K, 2024 $536K, 2025 $661K. Of the 2025 total, $378K was from earlier years.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 70, lines 0610 to 0699 · archived copy
Typical among similar towns: 8.8% of taxes billed.
Ontario Financial Information Return (FIR), 2025, 29 similar municipalities · Schedules 26 and 70 · archived copy
$362per home on council, 2025
Athens spent about $362 per home on council in 2025. The typical similar town spent $90. Only 2 of 29 similar towns spent more.
Spending more than neighbours is not wrong by itself. It might buy better service. But it is the first place to look for costs that could be lower, such as contracts that were not competitively bid.
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 Athens? Send us your answer and we will publish it with this question.
Council per home: Athens $362; typical similar town $90; ranked 3rd highest of 30.
Ontario Financial Information Return (FIR), 2025, 29 similar municipalities · Schedule 40 and Schedule 2 · archived copy
$375,404user fees in 2024, against a budget of $198,750
User fees (arena ice, hall rentals and similar charges) were budgeted at $198,750 and came in at $375,404, which is $176,654 more (worked out by us). "Other" revenue was budgeted at $233,348 and came in at $83,306, which is $150,042 less (worked out by us). Together these two lines nearly cancel, which hints that the budget put some money on a different line from the one the statements use. Investment income was also above plan: $70,506 against $45,000.
If budget lines do not match the statement lines, residents cannot tell from the numbers which services bring in more or less than expected. Keeping the lines the same from budget to statement is how a resident checks the plan.
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 Athens? Send us your answer and we will publish it with this question.
Statement of operations, revenues, budget and actual 2024: "User fees" 198,750 and 375,404 (2023: 368,674). "Other" 233,348 and 83,306 (2023: 195,570). "Investment income" 45,000 and 70,506 (2023: 60,927). Total revenue 3,228,642 budget and 3,081,572 actual.
The Corporation of the Township of Athens, Financial Statements as at December 31, 2024 · Statement of Operations and Accumulated Municipal Equity, PDF page 7
Note 9, Budget amounts: "Budget figures have been reclassified for the purposes of these financial statements to comply with Public sector accounting reporting requirements."
The Corporation of the Township of Athens, Financial Statements as at December 31, 2024 · Note 9, Budget amounts, PDF page 15
$300,000 and $315,000the two prices Council heard for the two tanker options on January 12, 2026
On January 12, 2026 Council heard that two tankers were available at $300,000 and $315,000, and authorized the fire chief to buy "the 2018 tanker as per option #1". The minutes do not say which price went with which option, or where the money comes from. The CAO told Council the Township could "financially" handle it. At the end of 2024 the fire equipment replacement reserve held $123,644, after $293,855 was taken out that year. In December 2025 Council was told municipal debt was zero. On March 9, 2026 Council passed a bylaw to put the 2025 year-end surplus into reserves, but the minutes do not give an amount. In February the old tanker sold for $12,500.
A truck of this size is one of the largest purchases a township this size makes. The decision was made in public, which is good. What residents cannot see from the posted documents is the price paid, whether it came out of savings (reserves) or was borrowed, and how that affects the 2026 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 Athens? Send us your answer and we will publish it with this question.
Fire chief's report: "tanker replacement, there are two available ... option #1 and an option #2 presented - $300,000 and $315,000 - to purchase new, price over double that cost." Later in the report the CAO said "financially we could handle it". Motion: "THAT the fire chief be authorized to order and purchase the 2018 tanker as per option #1 presented. CARRIED".
Council meeting minutes, January 12, 2026 · Reports of Municipal Officers, PDF pages 1 and 2
Note 13, reserves: "Fire equipment replacement" beginning balance 387,499, transfers to 30,000, transfers from (293,855), ending balance 123,644.
The Corporation of the Township of Athens, Financial Statements as at December 31, 2024 · Note 13, Reserve and reserve funds, PDF page 21
Public question period: "What is Municipal debt? zero".
Council meeting minutes, December 8, 2025 · Public Question Period, PDF page 2
Bylaws read a third time and passed, numbered 2026-06 and 2026-07: one "to allocate 2025 yearend surplus(s) to reserves". No amount is printed in the minutes.
Council meeting minutes, March 9, 2026 · By-laws, PDF page 2
Fire chief: "posted and closed today sale of old tanker and one bidder so it went at $12,500".
Council meeting minutes, February 9, 2026 · Queries and Comments by Council, PDF page 2
Not printedthe minutes give no cost or term for the backhoe lease
At its June 8, 2026 meeting, Council heard a staff report on a backhoe. The minutes say the lease cost "will be taken from the amount that would have gone to roads equipment reserve", that the payments will be set up through a finance company and "not BMO", and that the transfer to reserve will be reduced by the lease payment. The minutes give no price, term or interest rate. They also refer to a vote on the backhoe that was recorded by name, but the meeting where that vote took place is not in the minutes we could find.
A lease is a promise to pay over several years. In December 2025 Council was told the Township had no debt. Taking the payment out of the reserve contribution means less saved for replacing equipment later. Residents have a right to see the full cost and the length of the commitment.
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 Athens? Send us your answer and we will publish it with this question.
CAO report: "Backhoe purchase - Staff report discussed detailing insurance and training requirements and recommendation that the lease cost for backhoe will be taken from the amount that would have gone to roads equipment reserve. Backhoe lease payments will be set up with the finance company through where the backhoe is being purchased not BMO - lease payment will be reduced from transfer to reserve".
Council meeting minutes, June 8, 2026 · Reports of Municipal Officers, PDF page 2
Business arising: a member asked "why was vote recorded by name on backhoe vote? Explained that it was a motion from the floor by the Mayor asking individually yea or nay, therefore recorded." The same meeting approved "the minutes of April 21st, May 7th and May 11th 2026 meetings".
Council meeting minutes, June 8, 2026 · Minutes and Business Arising from the Minutes, PDF page 1
Public question period: "What is Municipal debt? zero".
Council meeting minutes, December 8, 2025 · Public Question Period, PDF page 2
0.00529256the Township's residential rate in 2026, up from 0.00471037 in 2024
The Township's own residential tax rate was 0.00471037 in 2024, 0.00499299 in 2025 and 0.00529256 in 2026. Each step is a rise of 6.0% (worked out by us). The county's rate rose less: 0.00451033 to 0.00462120 from 2025 to 2026, which is 2.5% (worked out by us). The education rate stayed at 0.00153000. A tax rate is only part of the story, because a bill also depends on the value of each property. We could not see the 2026 budget or tax levy, so we cannot tell how much of the rise is meant to raise more money and how much is meant to offset changes in property values.
The Township's rate is the part of the bill Council controls directly. Residents should be able to see what the extra money is for.
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 Athens? Send us your answer and we will publish it with this question.
2026 final tax rates, row "Municipal", residential column: 0.00529256. Row "County": 0.00462120. Education: 0.00153000.
Township of Athens, 2026 Final Tax Rates · Single page table, row Municipal, column RES.
2025 final tax rates, row "Municipal", residential column: 0.00499299. Row "County": 0.00451033.
Township of Athens, 2025 Final Tax Rates · Single page table, row Municipal, column RES.
2024 final tax rates, row "Municipal", residential column: 0.00471037.
Township of Athens, 2024 Final Tax Rates · Single page table, row Municipal, column RES.
Insurance delegation: "2026 insurance renewal - M. Ferguson reviewed the 2026 proposal for insurance - 2.9% increase."
Council meeting minutes, January 12, 2026 · Delegations, PDF page 1
April 21, 2026the date set for the budget meeting; we found no budget or minutes from it on the Township's site
The Township posts monthly minutes as text, which is good. But we did not find a budget on its site, the minutes of the April 21 and May 7, 2026 meetings (the budget meeting was set for April 21), or a council pay statement. Agendas and the 2025 audited statements are posted as pictures of pages, which a screen reader or a search cannot read. In December 2025 a member of the public told Council that staff reports are not posted, and was told a package can be sent on request.
Residents cannot check a decision against a budget they cannot read. The 2025 audited statements, posted in 2026, are the document that shows how the year really ended, and a picture of a page is hard to search or to read aloud for a resident who is blind.
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 Athens? Send us your answer and we will publish it with this question.
Public question period: "learned that staff reports are not there just agenda. - if asked in advance a package can be sent".
Council meeting minutes, December 8, 2025 · Public Question Period, PDF page 2
CAO: "Budget Meeting/Council meeting dates - Tuesday April 21st tentative date for budget."
Council meeting minutes, February 9, 2026 · Reports of Municipal Officers, PDF page 1
CAO: "Reminder - budget meeting Tuesday, April 21st @ 6:30 p.m."
Council meeting minutes, April 13, 2026 · Reports of Municipal Officers, PDF page 2
Council approved "the minutes of April 21st, May 7th and May 11th 2026 meetings".
Council meeting minutes, June 8, 2026 · Minutes, PDF page 1
$1.1Min savings at the end of 2025
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Athens had $1.1M saved at the end of 2025, up from $920K in 2019. That is 40% of one year's spending. Only 5 of 29 similar towns had less, compared with what they spend.
| Year | Savings (reserves) |
|---|---|
| 2019 | $920K |
| 2020 | $850K |
| 2021 | $1.0M |
| 2022 | $913K |
| 2023 | $960K |
| 2024 | $849K |
| 2025 | $1.1M |
With little saved, a broken bridge or a storm has to be paid for with a sudden tax increase or a loan. Low savings can also mean past budgets were balanced by spending savings instead of facing the real cost.
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 Athens? Send us your answer and we will publish it with this question.
Savings (reserves and reserve funds): 2019 $920K, 2020 $850K, 2021 $1.0M, 2022 $913K, 2023 $960K, 2024 $849K, 2025 $1.1M.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 70, line 6420 · archived copy
Typical among similar towns: savings equal to 79% of a year's spending. Athens: 40%.
Ontario Financial Information Return (FIR), 2025, 29 similar municipalities · Schedules 40 and 70 · archived copy
$827,645amortization in 2024, counted in actual spending but apparently not in the budget
A budget is the plan for the year. The audited 2024 statements show a plan for a surplus of $633,004 and a result of a deficit of $318,841, a gap of $951,845 (worked out by us). Spending on the plan was $2,595,638 and actual spending was $3,400,413. But actual spending includes "amortization", which is the yearly accounting cost of roads, buildings and trucks wearing out. It is not cash going out the door. Amortization was $827,645. Taking it out, actual spending was $2,572,768, which is $22,870 below the plan (worked out by us). The statements do not say the budget leaves out amortization, but the plan's numbers add up without it: $633,004 less planned purchases of $927,359 is the planned change of $(294,355), with nothing added back. So most of the gap looks like accounting, not overspending. The rest, about $124,200 (worked out by us), is revenue that came in below plan (see the next questions).
A reader who compares the "budget" column with the "actual" column will see spending $804,775 over plan (worked out by us) and may think money was wasted. Most of that gap is the wear and tear on roads and buildings, which the Township will have to pay for one day when it replaces them. The useful question is whether the plan covers that replacement.
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 Athens? Send us your answer and we will publish it with this question.
Statement of operations, 2024: total expenditures budget 2,595,638, actual 3,400,413 (2023 actual 3,062,685). "ANNUAL SURPLUS (DEFICIT)" budget 633,004, actual (318,841) (2023 actual 173,264).
The Corporation of the Township of Athens, Financial Statements as at December 31, 2024 · Statement of Operations and Accumulated Municipal Equity, PDF page 7
Statement of cash flows: "Amortization of tangible capital assets" 827,645 (2023: 802,026). Closing cash and cash equivalents 1,212,157 (2023: 1,046,739).
The Corporation of the Township of Athens, Financial Statements as at December 31, 2024 · Statement of Cash Flows, PDF page 8
Statement of changes in net financial assets, budget column: "Annual surplus (deficit)" 633,004, "Acquisition of tangible capital assets" (927,359), "Increase (decrease) in net financial assets" (294,355).
The Corporation of the Township of Athens, Financial Statements as at December 31, 2024 · Statement of Changes in Net Financial Assets, PDF page 9
$351,248environmental services in 2024, against a budget of $267,717 and $65,830 in 2023
Environmental services is the line that covers garbage collection and the landfill. It was $65,830 in 2023, $267,717 in the 2024 budget and $351,248 in 2024. The statements say amortization is part of every line, but we could not read how much belongs to this one (the table that splits it up has columns that cannot be matched safely). The landfill may explain the 2023 figure: a yearly accounting estimate of future landfill care costs went down by $213,632 in 2023 and up by $54,358 in 2024. The statements do not say which line that estimate sits in.
Garbage and landfill costs are paid by every household. A line that moves from $65,830 to $351,248 in a year is worth a plain explanation, even if the cause is a one-time accounting change.
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 Athens? Send us your answer and we will publish it with this question.
Statement of operations, "Environmental services": budget 267,717, actual 351,248, 2023 actual 65,830.
The Corporation of the Township of Athens, Financial Statements as at December 31, 2024 · Statement of Operations and Accumulated Municipal Equity, PDF page 7
Statement of cash flows: "Increase (decrease) in landfill liability" 54,358 for 2024 and (213,632) for 2023. Statement of financial position: "Landfill obligation - Note 5" 348,968 (2023: 294,610).
The Corporation of the Township of Athens, Financial Statements as at December 31, 2024 · Statement of Cash Flows, PDF page 8; Statement of Financial Position, PDF page 6
Note 5: the active site "has varying estimated lives which range from approximately 2 years to 7 years", the site "will be monitored for an estimated period of 25 years with the estimated costs of $17,800 per year", and "the landfill closure and post closure costs have not been fully financed."
The Corporation of the Township of Athens, Financial Statements as at December 31, 2024 · Note 5, Landfill site closing and post closing costs, PDF page 14
$209,440gap between two 2023 spending totals in the same statements (worked out by us)
The statement of operations shows total 2023 spending of $3,062,685. The note "Expenses by object" in the same statements shows 2023 total of $3,272,125, which is $209,440 higher (worked out by us). The 2023 surplus of $173,264 matches the first figure. For 2024 the totals differ by only $4: $3,400,413 and $3,400,417. A similar small slip appears in Note 5, which prints the landfill liability as 348,868 while the balance sheet shows 348,968. We could not check whether the 2023 figures were restated, because the 2023 statements are posted as pictures of pages.
An audited statement should add up in every table. A $209,440 difference in the year used for comparison is small next to the Township's size but large enough that a reader wonders which number is right.
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 Athens? Send us your answer and we will publish it with this question.
Statement of operations: total expenditures 2023 actual 3,062,685; 2023 "ANNUAL SURPLUS (DEFICIT)" 173,264.
The Corporation of the Township of Athens, Financial Statements as at December 31, 2024 · Statement of Operations and Accumulated Municipal Equity, PDF page 7
Note 12, Expenses by object: totals 3,400,417 for 2024 and 3,272,125 for 2023.
The Corporation of the Township of Athens, Financial Statements as at December 31, 2024 · Note 12, Expenses by object, PDF page 21
Note 5: "The waste post closure cost liability has been estimated at December 31, 2024 to be 348,868 (2023 - $294,610)." Statement of financial position: "Landfill obligation - Note 5" 348,968.
The Corporation of the Township of Athens, Financial Statements as at December 31, 2024 · Note 5, PDF page 14; Statement of Financial Position, PDF page 6
Statement of operations, total expenditures: budget 2,595,638, 2024 actual 3,400,413, 2023 actual 3,062,685; "ANNUAL SURPLUS (DEFICIT)" 633,004, (318,841), 173,264.
Township of Athens, Financial Statements, December 31, 2024 · Statement of Operations and Accumulated Municipal Equity, PDF page 7, expenditures total line