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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Brooke-Alvinston'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 · 7 so far
Things worth asking about
We read Brooke-Alvinston's financial reports and meeting minutes, and compared its numbers with 21 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.
$2.5 milliona year on average, the Asset Management Plan's estimate of what the tax-supported assets need (2026 dollars)
The Municipality's own 2026 Asset Management Plan says keeping its tax-supported roads, bridges, buildings and equipment in the condition it wants would cost about $2.5 million a year on average, and that a 3.0% tax levy increase each year would run its savings down over 25 years. The plan says a 6.5% increase a year would be needed. For 2026 Council adopted a 3.97% tax rate increase, after removing $101,000 of planned capital spending. A reserve is money set aside for a future purchase.
Found by reading the town's own documents · 5 sources
(246,968)water operations fund balance at December 31, 2024, as printed
The audited 2024 statements show three utility funds in the red: water operations (246,968), sewer operations (121,646) and Inwood sewer operations (171,903). Each was in deficit a year earlier too, by almost the same amounts. A deficit here means the fund has spent more over time than it has collected from users.
Found by reading the town's own documents · 3 sources
$635,740less spent than budgeted in 2024, worked out by us from the printed budget and actual totals
For 2024 the Municipality budgeted a surplus of 536,413 and ended with 962,821. Total expenses were 5,865,530 against a budget of 6,501,270, which is 635,740 less (worked out by us). Planning and development spent 479,620 against 789,404 budgeted. In 2026 the treasurer says about 63% of the taxation budget had been used by September 30, mainly because capital projects were delayed.
Found by reading the town's own documents · 3 sources
$17,500allowance for doubtful accounts in both 2023 and 2024, against taxes owing of 483,602 (taxes, penalties and interest, after the allowance)
Taxes receivable (taxes billed but not yet paid) were 448,421 at the end of 2024 against 368,692 a year earlier. The aging table puts 235,128 of the taxes owing in its oldest column, up from 165,445. The allowance set aside for taxes that may never be paid stayed at 17,500 in both years.
Found by reading the town's own documents · 2 sources
2 groundscited for the March 12, 2026 closed session: personal matters, and litigation or potential litigation
On March 12, 2026 Council went into closed session on two grounds in the Municipal Act: personal matters about an identifiable individual including employees, and litigation or potential litigation. The report back to the public in the minutes lists topics in a few words, such as "a legal matter regarding the municipality was reviewed".
Found by reading the town's own documents · 1 source
1 of 32pages with any readable text in the posted 2025 statements, by our reader
The 2025 financial statements are posted on the Finance page. In the PDF we downloaded, almost every page is a picture of a page rather than text. Our reader found text on only one page of 32, and it was an address line. We used nothing from this document.
Found by reading the town's own documents · 1 source
$2.5 milliona year on average, the Asset Management Plan's estimate of what the tax-supported assets need (2026 dollars)
The Municipality's own 2026 Asset Management Plan says keeping its tax-supported roads, bridges, buildings and equipment in the condition it wants would cost about $2.5 million a year on average, and that a 3.0% tax levy increase each year would run its savings down over 25 years. The plan says a 6.5% increase a year would be needed. For 2026 Council adopted a 3.97% tax rate increase, after removing $101,000 of planned capital spending. A reserve is money set aside for a future purchase.
Why it matters
Roads and bridges wear out whether or not the money has been saved. If savings fall short, the choices later are bigger tax increases, borrowing, or letting roads get worse. Neighbours who pay the tax bill are the ones who live with that choice.
It could be because…
The plan is a 25-year estimate in 2026 dollars, and the plan itself says it assumes government grants continue.
Council is adding to reserves each year and may be building toward the larger number gradually.
Much of the cost is for roads shared with neighbouring municipalities, where costs are divided.
The plan covers a very long period, and a single year's tax increase is not a test of it.
Questions you could ask
What yearly increase in savings for roads, bridges and buildings does Council plan, and how does it compare with the Asset Management Plan's 6.5% estimate?
Which of the plan's estimated needs does Council expect grants to cover, and what happens if those grants shrink?
How will the capital reserve be rebuilt after falling to 610,000 at the end of 2024?
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 Brooke-Alvinston?Send us your answer and we will publish it with this question.
The evidence
The Asset Management Plan says the infrastructure portfolio has "an estimated replacement value of approximately $334 million" across ten asset groups.
The plan says "An annual average of approximately $2.5 M/yr (in 2026 $) is required over the long term to achieve the Municipality's desired infrastructure performance expectations for the tax-supported asset groups."
Under the heading Tax Levy Analysis the plan says a 3.0% annual tax levy increase "results in a declining reserve balance over the next 25 years", and that a 6.5% tax levy increase per year "results in a modest surplus at the end of the 25-year forecast period".
The treasurer's report to Council says $101,000 in capital expenditures were eliminated or deferred, with $60,000 of the savings added back to reserves and the rest used to reduce the tax rate, and that "the increase in our Tax Rate is reduced from 4.98% to 3.97%".
The audited 2024 statements show amortization (the yearly wear-and-tear charge on assets) of 1,119,521 for 2024, and a Capital reserve of 610,000 at the end of 2024 compared with 782,189 a year earlier.
(246,968)water operations fund balance at December 31, 2024, as printed
The audited 2024 statements show three utility funds in the red: water operations (246,968), sewer operations (121,646) and Inwood sewer operations (171,903). Each was in deficit a year earlier too, by almost the same amounts. A deficit here means the fund has spent more over time than it has collected from users.
Why it matters
Water and sewer are paid for by the people who use them, through rates. A fund that stays in the red either has rates that are too low or is carrying costs, such as the yearly wear-and-tear charge, that the rates were never meant to cover.
It could be because…
Most of the gap may be amortization, a non-cash charge that the rates do not collect in the same year. In 2024 the environmental services group booked 249,498 of amortization.
The funds hold separate reserve funds. Council may be saving for replacement in those instead of in the operating fund.
The deficits barely moved in a year (the water figure grew by about 8,000), which can mean a slow, planned build-up rather than a surprise.
Questions you could ask
Are water and sewer rates set to cover the yearly wear-and-tear charge, or only cash costs?
Does Council have a plan, with a date, to bring each of the three funds back to zero?
Why did the Alvinston Sewer reserve fund fall from 145,235 to 68,591 in 2024?
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 Brooke-Alvinston?Send us your answer and we will publish it with this question.
The evidence
Note 11 lists accumulated surplus by fund. Water operations (246,968), with (238,610) the year before; Sewer operations deficit (121,646), with (122,604) the year before; Inwood sewer operations (171,903), with (168,963) the year before.
In the segment schedule for 2024, the Environmental Services column (water, sewer and garbage and recycling together) shows fees and user charges of 708,139, total expenses of 924,410, of which amortization is 249,498, and a net deficit of (154,530).
$635,740less spent than budgeted in 2024, worked out by us from the printed budget and actual totals
For 2024 the Municipality budgeted a surplus of 536,413 and ended with 962,821. Total expenses were 5,865,530 against a budget of 6,501,270, which is 635,740 less (worked out by us). Planning and development spent 479,620 against 789,404 budgeted. In 2026 the treasurer says about 63% of the taxation budget had been used by September 30, mainly because capital projects were delayed.
Why it matters
A budget is a promise about what tax money is for. A budget that is regularly too big means taxes may be higher than needed. A budget that is under because work was delayed means the work still has to be paid for later.
It could be because…
Projects that were budgeted in 2024 may have been finished in 2025 or 2026, so the money was only delayed.
Some budgeted work, such as drainage work, is charged back to property owners and depends on when it is done.
Amortization does not appear to explain the gap: the budget total on the statement (6,501,270) is within 1 of the note 16 budget total (5,381,750) plus the 1,119,521 of amortization (worked out by us).
Planning and development contracted services fell from 1,020,953 in 2023 to 401,493 in 2024, so a large one-time item in 2023 may explain the swings.
Questions you could ask
What were the largest items budgeted in 2024 that were not spent, and were they carried into a later year?
How much of the 962,821 surplus in 2024 went into reserves, and which ones?
When does the treasurer expect the delayed 2026 capital projects to be finished and paid 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 Brooke-Alvinston?Send us your answer and we will publish it with this question.
The evidence
The Statement of Operations shows budget 2024 and actual 2024. TOTAL EXPENSES 6,501,270 budget and 5,865,530 actual. ANNUAL SURPLUS 536,413 budget and 962,821 actual. Planning and development 789,404 budget, 479,620 actual, and 1,103,357 in 2023.
Note 16, Expense by object, shows a budget total of 5,381,750 and, line by line, Contracted Services 2,186,038 budget, 1,779,089 actual, 2,713,883 in 2023, and Materials and Services 1,633,550 budget. Note 15 says the budget does not include amortization (the statement adds 1,119,521 for it).
The treasurer reports: "Overall, we used approximately 63% of our total taxation budget accross all departments. This is mainly due to capital projects being delayed/deferred." It names the Churchill Line reconstruction, the dasher board part of the arena floor project and wastewater capital improvements, and says "most departments are close to budget or slightly under budget" in operations.
$17,500allowance for doubtful accounts in both 2023 and 2024, against taxes owing of 483,602 (taxes, penalties and interest, after the allowance)
Taxes receivable (taxes billed but not yet paid) were 448,421 at the end of 2024 against 368,692 a year earlier. The aging table puts 235,128 of the taxes owing in its oldest column, up from 165,445. The allowance set aside for taxes that may never be paid stayed at 17,500 in both years.
Why it matters
If taxes go uncollected, the loss is paid by everyone else through the next budget. An allowance that does not move while the oldest balances grow is worth a question.
It could be because…
Unpaid taxes are secured against the property, so most are eventually collected with penalties and interest.
Taxes owing at December 31 often include amounts not yet in tax-sale process, and the Municipality may judge the risk of loss to be low.
The oldest column covers a wide range and the table's headings are labelled in days, so some of this may be due to a few large properties.
Questions you could ask
How does the Municipality decide the size of its allowance for unpaid taxes, and when was it last reviewed?
How many properties make up the oldest unpaid taxes, and how many are in a tax-sale process?
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 Brooke-Alvinston?Send us your answer and we will publish it with this question.
The evidence
Note 4, Taxes Receivable: Taxes receivable 448,421 (368,692 in 2023); Penalties and interest 52,681 (34,465); Allowance for doubtful accounts (17,500) in both years; total 483,602 (385,657).
Note 18 ages the balances. For 2024: Taxes receivable 248,474 current, 235,128 in the 91-120 days column, total 483,602. For 2023: 220,212 current, 165,445 in the 91-120 days column, total 385,657. The change of about 42% is worked out by us.
Brooke-Alvinston spent about $243 per home on council in 2025. The typical similar town spent $87. Only 3 of 21 similar towns spent more.
Why it matters
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.
It could be because…
Geography: more roads, more snow, a bigger area or a landfill of its own.
Accounting: some towns record the same cost in a different category.
A one-time cost in this year.
Questions you could ask
What makes this cost higher here than in similar towns?
When were the main contracts in this area last put out to competitive tender?
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 Brooke-Alvinston?Send us your answer and we will publish it with this question.
The evidence
Council per home: Brooke-Alvinston $243; typical similar town $87; ranked 4th highest of 22.
2 groundscited for the March 12, 2026 closed session: personal matters, and litigation or potential litigation
On March 12, 2026 Council went into closed session on two grounds in the Municipal Act: personal matters about an identifiable individual including employees, and litigation or potential litigation. The report back to the public in the minutes lists topics in a few words, such as "a legal matter regarding the municipality was reviewed".
Why it matters
Councils may meet in private only for the reasons the law lists. The public report afterward is the way residents learn what kind of business that was, without the private details.
It could be because…
The short descriptions may be all the law allows to be said without revealing the private matter.
More detail may be given in a closed-session minutes approval at a later meeting, which we did not read in full.
Short reports are common in small municipalities with few staff.
Questions you could ask
Would Council say, in the public report, which kind of decision (a settlement, a direction to staff, an approval) came out of each closed item?
Where can residents read the closed session minutes once the matter is finished?
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 Brooke-Alvinston?Send us your answer and we will publish it with this question.
The evidence
The agenda lists the closed session grounds as Section 239(2)(b), personal matters about an identifiable individual including employees, and Section 239(2)(e), litigation or potential litigation. The Rise and Report lists items such as "a legal matter regarding the municipality was reviewed", "a matter regarding a road was discussed", "a matter regarding a drain was discussed" and "a matter involving another municipality was discussed".
1 of 32pages with any readable text in the posted 2025 statements, by our reader
The 2025 financial statements are posted on the Finance page. In the PDF we downloaded, almost every page is a picture of a page rather than text. Our reader found text on only one page of 32, and it was an address line. We used nothing from this document.
Why it matters
People who use screen readers, and anyone who wants to search or copy a number, cannot use a picture of a page. Documents a municipality publishes should be usable by everyone, so this is a fair question to ask.
It could be because…
The Municipality may have scanned a signed copy and may have a searchable version available on request.
Our reader may not handle this particular scan, and a person may be able to read it by eye.
The posting may be a stopgap until the auditor sends a final file.
Questions you could ask
Will the Municipality post a searchable version of the 2025 statements?
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 Brooke-Alvinston?Send us your answer and we will publish it with this question.
The evidence
The posted file has 32 pages. The only text we could extract from it was the auditor's office address line. The rest of the pages are images, so no figure in it was checked or used.
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