Questions · 9 so far
We read Brudenell, Lyndoch and Raglan's financial reports and meeting minutes, and compared its numbers with 4 similar Ontario towns. These are the things that stood out.
There may well be a good reason. It is still worth asking what it is.
$463,943spent on new assets in 2025, against $1,324,463 of wear (amortization)
Amortization is the yearly cost of an asset wearing out. In 2025 it was $1,324,463, but the Township bought only $463,943 of new assets. The net value of its assets fell by $897,104 (worked out by us) in one year. The 2025 budget had planned $794,850 of purchases.
Found by reading the town's own documents · 2 sources
$490,375net long-term liabilities at the end of 2025, up from $275,400
The Township took a $275,000 loan from Ontario Infrastructure in 2025. Its long-term debt went from $275,400 to $490,375. Cash in the bank rose over the same year, from $1,556,023 to $1,978,239.
Found by reading the town's own documents · 2 sources
$370,957fire department spending in 2025, against a budget of $281,925
Fire department spending came in $89,032 (31.6 per cent; both worked out by us) above budget in 2025, and the 2026 budget is $377,578. Fire revenue was also above budget, at $80,894 against $15,000, which covers part of the gap.
Found by reading the town's own documents · 2 sources
+58%running the town office, 2019 to 2025
Brudenell, Lyndoch and Raglan spent $293K on running the town office in 2019 and $463K in 2025. Prices only went up about 21% in that time.
Found automatically from the town's financial reports · 2 sources
+47%roads and snow, 2019 to 2025
Brudenell, Lyndoch and Raglan spent $784K on roads and snow in 2019 and $1.2M in 2025. Prices only went up about 21% in that time.
Found automatically from the town's financial reports · 2 sources
Background that helps make sense of the rest.
$34,5002026 budget for Members of Council, against $26,959 spent in 2025
The budget line for Members of Council was $27,000 in 2025 and is $34,500 in 2026, an increase of $7,541 on last year's actual, or 28 per cent (worked out by us). The line has stayed between about $26,000 and $29,000 in earlier years.
Found by reading the town's own documents · 2 sources
$257,000estimated landfill closure and post-closure cost, with no reserve set aside for it
The Township counts $257,000 as the cost to close and monitor its landfills. It says no reserves are set aside for that, and about 17 years of capacity remain. The statements show the amount as an unfunded debt against the surplus.
Found by reading the town's own documents · 2 sources
$373,9182026 budget for policing services, against $332,692 spent in 2025
Policing is budgeted $41,226 (12.4 per cent; both worked out by us) above the 2025 actual. The statements say the Township has no contract with the Ontario Provincial Police and is billed yearly, with the bill settled against real costs the following year.
Found by reading the town's own documents · 2 sources
$3,718,599total 2026 budgeted expenditures in the cash-basis budget, with no amortization
Council adopted the 2026 budget by by-law on March 4, 2026. That budget is cash-basis, and says so. On May 6, 2026 council approved what the minutes call the "2026 PSAB Budget", which is the accounting basis of the audited statements, with wear on assets counted. We found the first on the Administration page but not the second.
Found by reading the town's own documents · 2 sources
$463,943spent on new assets in 2025, against $1,324,463 of wear (amortization)
Amortization is the yearly cost of an asset wearing out. In 2025 it was $1,324,463, but the Township bought only $463,943 of new assets. The net value of its assets fell by $897,104 (worked out by us) in one year. The 2025 budget had planned $794,850 of purchases.
Most of what a township owns is roads. If wear keeps running ahead of spending, repairs and replacement costs get pushed to later years, and later councils and taxpayers pay 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 Brudenell, Lyndoch and Raglan? Send us your answer and we will publish it with this question.
The Statement of Changes in Net Financial Assets prints amortization of tangible capital assets of 1,324,463 for 2025 actual and 1,264,342 for 2024, and acquisition of tangible capital assets of (794,850) budget, (463,943) actual in 2025 and (991,499) in 2024.
Financial Statements, year ended 31 December 2025 · PDF page 8, Consolidated Statement of Changes in Net Financial Assets
The Statement of Financial Position prints tangible capital assets (net) of $ 19,874,478 for 2025 and $ 20,771,582 for 2024.
Financial Statements, year ended 31 December 2025 · PDF page 6, Consolidated Statement of Financial Position
$490,375net long-term liabilities at the end of 2025, up from $275,400
The Township took a $275,000 loan from Ontario Infrastructure in 2025. Its long-term debt went from $275,400 to $490,375. Cash in the bank rose over the same year, from $1,556,023 to $1,978,239.
Debt has to be paid back with interest from the yearly budget. Scheduled payments on this debt are $97,869 in 2026.
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 Brudenell, Lyndoch and Raglan? Send us your answer and we will publish it with this question.
The Statement of Cash Flows prints "Proceeds from Ontario Infrastructure debenture" of $ 275,000 for 2025 and cash and cash equivalents at the end of the year of $ 1,978,239 against 1,556,023 at the beginning.
Financial Statements, year ended 31 December 2025 · PDF page 9, Consolidated Statement of Cash Flows
Note 3 says the balance of net long term liabilities is $ 490,375 (2024 - $ 275,400), and shows 2026 principal and interest payments of $ 80,650 and $ 17,219, a total of $ 97,869.
Financial Statements, year ended 31 December 2025 · PDF page 13, Note 3 Net Long Term Liabilities
$370,957fire department spending in 2025, against a budget of $281,925
Fire department spending came in $89,032 (31.6 per cent; both worked out by us) above budget in 2025, and the 2026 budget is $377,578. Fire revenue was also above budget, at $80,894 against $15,000, which covers part of the gap.
A fire service is one of the bigger things a small township pays for itself. When the budget is far from the result, council is not seeing the real cost when it sets the tax rate.
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 Brudenell, Lyndoch and Raglan? Send us your answer and we will publish it with this question.
The fire department total expense line prints 243,139 (2024 actual), 281,925 (2025 budget), 370,957 (2025 actual) and 377,578 (2026 budget).
2026 Budget, Schedule A to By-Law 2026-15 · PDF page 7, Total Fire Department Services Expense
The revenue line "Fire Dept./Services" prints 22,704 (2024 actual), 15,000 (2025 budget), 80,894 (2025 actual) and 25,000 (2026 budget).
2026 Budget, Schedule A to By-Law 2026-15 · PDF page 3, Fees, Services Charges & Other
+58%running the town office, 2019 to 2025
Brudenell, Lyndoch and Raglan spent $293K on running the town office in 2019 and $463K in 2025. Prices only went up about 21% in that time.
| Year | Running the town office | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | +28% | +1% |
| 2021 | +105% | +4% |
| 2022 | +53% | +11% |
| 2023 | +39% | +16% |
| 2024 | +57% | +18% |
| 2025 | +58% | +21% |
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Money spent running the office is money not spent on roads, water or safety. When office costs grow much faster than the services people see, it is fair to ask what the extra money is buying.
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 Brudenell, Lyndoch and Raglan? Send us your answer and we will publish it with this question.
Running the town office: 2019 $293K, 2020 $376K, 2021 $602K, 2022 $448K, 2023 $407K, 2024 $460K, 2025 $463K.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
Biggest driver: Senior management, from $272K to $436K.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
+47%roads and snow, 2019 to 2025
Brudenell, Lyndoch and Raglan spent $784K on roads and snow in 2019 and $1.2M in 2025. Prices only went up about 21% in that time.
| Year | Roads and snow | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | −4% | +1% |
| 2021 | −3% | +4% |
| 2022 | +18% | +11% |
| 2023 | +27% | +16% |
| 2024 | +49% | +18% |
| 2025 | +47% | +21% |
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
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.
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 Brudenell, Lyndoch and Raglan? Send us your answer and we will publish it with this question.
Roads and snow: 2019 $784K, 2020 $755K, 2021 $762K, 2022 $927K, 2023 $992K, 2024 $1.2M, 2025 $1.2M.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
Biggest driver: Snow ploughing, from $325K to $508K.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
$34,5002026 budget for Members of Council, against $26,959 spent in 2025
The budget line for Members of Council was $27,000 in 2025 and is $34,500 in 2026, an increase of $7,541 on last year's actual, or 28 per cent (worked out by us). The line has stayed between about $26,000 and $29,000 in earlier years.
It is the cost of the whole council as a group, set in an election year. We do not compare members with each other.
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 Brudenell, Lyndoch and Raglan? Send us your answer and we will publish it with this question.
The line "Members of Council" prints 26,577 (2024 actual), 27,000 (2025 budget), 26,959 (2025 actual) and 34,500 (2026 budget).
2026 Budget, Schedule A to By-Law 2026-15 · PDF page 5, General Government expenditures
The same line in the 2025 budget prints 28,784, 25,800, 26,577 and 27,000 in its four columns.
2025 Budget, Schedule A to By-Law 2025-19 · General Government expenditures, Members of Council (PDF page 5; 2023 actual is the first column)
$257,000estimated landfill closure and post-closure cost, with no reserve set aside for it
The Township counts $257,000 as the cost to close and monitor its landfills. It says no reserves are set aside for that, and about 17 years of capacity remain. The statements show the amount as an unfunded debt against the surplus.
Landfill closing is required by law. Saving a little each year costs less each year than finding the whole amount at the end.
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 Brudenell, Lyndoch and Raglan? Send us your answer and we will publish it with this question.
Note 6 says "There are currently no reserves set aside for either closure or post closure activities." It gives a remaining useful life of 17 years and approximately $ 257,000 of undiscounted expenses over the 10 year post closure period.
Financial Statements, year ended 31 December 2025 · PDF page 14, Note 6 Asset Retirement Obligations - Landfills
The Schedule of Reserves and Reserve Funds prints a "Solid waste disposal" reserve of 248,831 at the end of 2025.
Financial Statements, year ended 31 December 2025 · PDF page 20, Schedule of Reserves and Reserve Funds
$373,9182026 budget for policing services, against $332,692 spent in 2025
Policing is budgeted $41,226 (12.4 per cent; both worked out by us) above the 2025 actual. The statements say the Township has no contract with the Ontario Provincial Police and is billed yearly, with the bill settled against real costs the following year.
Policing is one of the largest single bills a small township pays, and the Township does not set the price.
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 Brudenell, Lyndoch and Raglan? Send us your answer and we will publish it with this question.
The Policing Services line prints 319,256 (2024 actual), 335,061 (2025 budget), 332,692 (2025 actual) and 373,918 (2026 budget).
2026 Budget, Schedule A to By-Law 2026-15 · PDF page 1, summary of expenditures
Note 11 says the Township has not negotiated a contract with the Ontario Provincial Police, that annual charges are reconciled to actual costs in the following year, and that the contract for 2025 was $ 331,880 (2024 - $ 319,255).
Financial Statements, year ended 31 December 2025 · PDF page 16, Note 11 Contractual Obligations
$3,718,599total 2026 budgeted expenditures in the cash-basis budget, with no amortization
Council adopted the 2026 budget by by-law on March 4, 2026. That budget is cash-basis, and says so. On May 6, 2026 council approved what the minutes call the "2026 PSAB Budget", which is the accounting basis of the audited statements, with wear on assets counted. We found the first on the Administration page but not the second.
The audited statements compare actual results with a budget that includes about $1.3 million of wear on assets, while the posted budget leaves it out. Without the second budget a resident cannot line the two up.
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 Brudenell, Lyndoch and Raglan? Send us your answer and we will publish it with this question.
The budget says: "Actual expenses are based on Trial Balance which is prepared using Cash Basis accounting methods. The Financial Statements are prepared according to PSAB accounting standards." Total Expenditures are printed as 3,718,599 for the 2026 budget.
2026 Budget, Schedule A to By-Law 2026-15 · PDF page 15 (note), PDF page 1 (totals)
The minutes record resolution 2026-05-06-12: "approve the 2026 PSAB Budget as per Ontario Regulation 284/09."
Minutes, Regular Meeting May 6, 2026 · PDF page 6, item 12.1 Approval of 2026 PSAB Budget