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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Carlow-Mayo'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 Carlow-Mayo's financial reports and meeting minutes, and compared its numbers with 4 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.
$945,000yearly funding gap, according to the Township's 2025 asset management plan
An asset management plan is a long list of what a town owns (roads, bridges, buildings, vehicles, landfills) and what it will cost to keep it all working. The Township's 2025 plan says its roads and other assets would cost $69.5 million to replace. It says keeping them up needs $1.19 million a year, that the Township commits about $243,000 a year, and that the gap is $945,000 a year. The plan recommends a 5% tax increase each year for ten years to close the gap. The $945,000 gap is the plan's number, not ours.
Found by reading the town's own documents · 2 sources
$124,838capital assets bought in 2025, against a budget of $527,304
Capital spending is money spent on things that last, like trucks, roads and buildings. In 2025 the statements show purchases of $124,838 against a budget of $527,304. Over the same year the wear on existing assets (amortization) was $549,186, and the Township's "Future capital" reserve grew from $2,537,812 to $2,752,368 (a rise of $214,556, worked out by us). Road spending (transportation services) also came in under budget, at $1,597,605 against $1,886,734. A budget that is not fully spent is not a problem by itself, but it matters here because of the funding gap in the asset plan.
Found by reading the town's own documents · 3 sources
$2,878,364asset retirement obligation at the end of 2025, mostly landfill closure
The Township owns two landfill sites. Its statements list a liability (money it will have to spend later) for closing them and caring for them afterwards. The total "asset retirement obligation" is $2,878,364 at the end of 2025, of which landfill closure is $2,747,300. The Township's cash is $3,097,273. The statements say the sites are projected to close between 2034 and 2035. The reserves listed in the statements are "Working funds" and "Future capital"; none is named for landfill closure. The yearly accretion expense (the liability growing as closing gets closer) was $118,300 in 2025, and the budget printed "-" for that line.
Found by reading the town's own documents · 3 sources
April 9, 2024latest meeting listed on the Township's own agenda and minutes archive
The Township's finance page lists its audited statements for 2019 to 2025 and its tax levy by-laws. About the budget it says residents may "view or request a copy by contacting [the Township]". We did not find a budget file on the site, and we did not find the yearly statement of council pay and expenses on the council or finance pages. The Township's own archive of agendas and minutes ends at April 9, 2024, and the Council Meetings page points to a separate portal for May 2024 onward. That portal's robots.txt asks automated tools to stay out, so we did not read it. The Township's 2026 tax levy by-law and its schedules are posted as scanned images, so we did not use their figures.
Found by reading the town's own documents · 3 sources
$300,246annual deficit in 2025 on the statements' accounting basis (2024: $437,741)
The 2025 statements show an annual deficit of $300,246 (2024: $437,741), against a statements budget of $505,373. The notes explain why. Council's approved budget was a surplus of "-" (nil), and the statements add back capital purchases and reserve transfers and subtract amortization (the yearly wear on assets, which is not a cash payment) to get the accounting-basis budget. Amortization in 2025 was $549,186. The accumulated surplus (everything the Township owns less what it owes) fell from $9,551,825 to $9,251,579.
Found by reading the town's own documents · 3 sources
$430,743restricted fund cash at the end of 2025, against a fund balance of $230,884
The Canada Community-Building Fund is federal gas tax money that can only be used for approved projects. The 2025 statements show "Restricted - Canada Community-Building Fund" cash of $430,743, but the fund's balance in the deferred revenue note is $230,884. The difference, worked out by us, is $199,859. In 2024 the two numbers were the same ($362,864). In 2025 the Township moved $201,593 of the fund into the year's revenue.
Found by reading the town's own documents · 2 sources
$574,153general government spending for 2024 as first printed, against $533,932 in the 2025 statements
The 2024 statements printed general government spending of $574,153 and transportation spending of $1,361,601 for 2024. The 2025 statements show the 2024 column as $533,932 and $1,405,635. Protection services moved from $334,922 to $331,109. Total expenses for 2024 are the same in both ($2,944,484). Note 15 of the 2025 statements says some comparative figures were restated to match the current presentation.
Found by reading the town's own documents · 3 sources
$945,000yearly funding gap, according to the Township's 2025 asset management plan
An asset management plan is a long list of what a town owns (roads, bridges, buildings, vehicles, landfills) and what it will cost to keep it all working. The Township's 2025 plan says its roads and other assets would cost $69.5 million to replace. It says keeping them up needs $1.19 million a year, that the Township commits about $243,000 a year, and that the gap is $945,000 a year. The plan recommends a 5% tax increase each year for ten years to close the gap. The $945,000 gap is the plan's number, not ours.
Why it matters
A gap this size, if it lasts, means roads and buildings wear out faster than they are fixed, and the bill comes later. The plan gives a way to close it, so the real question is whether Council has chosen to follow it.
It could be because…
The plan is a long-range model of every asset, and its yearly cost is an average. Many assets are in fair or better condition now (the plan says 89%), so spending can be uneven from year to year.
A small township depends on grants for large road and bridge jobs, so its own yearly savings can be much smaller than the full cost.
Council may be phasing in tax increases slowly because of what residents can pay.
Questions you could ask
Has Council adopted the plan's 10-year tax schedule, and what share of each year's tax increase has gone to roads and other assets?
How much of the yearly requirement in the plan does the Township expect grants to cover?
Which roads and bridges does the plan expect to fall behind first if the gap stays open?
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 Carlow-Mayo?Send us your answer and we will publish it with this question.
The evidence
Findings: "The overall replacement cost of the asset categories included in this AMP totals $69.5 million. 89% of all assets analysed in this AMP are in fair or better condition". "the Township's average annual capital requirement totals $1.19 million. Based on a historical analysis of sustainable capital funding sources, the Township is committing approximately $243,000 towards capital projects or reserves per year. As a result, there is currently an annual funding gap of $945,000."
Recommendations: "Implement the Recommended Tax Increase Schedule over 10 Years to close the infrastructure funding gap and reach sustainable reinvestment levels". The graphic shows an "Average Annual Tax Change" of "5%".
$124,838capital assets bought in 2025, against a budget of $527,304
Capital spending is money spent on things that last, like trucks, roads and buildings. In 2025 the statements show purchases of $124,838 against a budget of $527,304. Over the same year the wear on existing assets (amortization) was $549,186, and the Township's "Future capital" reserve grew from $2,537,812 to $2,752,368 (a rise of $214,556, worked out by us). Road spending (transportation services) also came in under budget, at $1,597,605 against $1,886,734. A budget that is not fully spent is not a problem by itself, but it matters here because of the funding gap in the asset plan.
Why it matters
If planned repairs are put off, they cost more later and the savings pile up in a reserve. If they were only delayed by timing, the reserve will be spent in 2026 and the question goes away.
It could be because…
A project may have been planned in 2025 but paid for in 2026, for example while waiting for a grant.
The Canada Community-Building Fund (a federal gas tax payment) came in at $201,593 against a budget of $355,855, which may mean a funded project did not go ahead as planned.
A mild winter or a cheaper tender can lower road costs without any work being put off.
Questions you could ask
Which capital projects in the 2025 budget were not finished, and are they in the 2026 budget?
Why did the Canada Community-Building Fund earned in 2025 come in below the budgeted amount?
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 Carlow-Mayo?Send us your answer and we will publish it with this question.
The evidence
Statement of change in net financial assets, 2025: "Purchase of tangible capital assets" budget (527,304), actual (124,838) (2024 actual (45,064)). "Amortization of tangible capital assets" budget 560,519, actual 549,186.
Statement of operations, 2025: "Transportation services" budget 1,886,734, actual 1,597,605. "Canada Community-Building Fund earned (note 4)" budget 355,855, actual 201,593.
$2,878,364asset retirement obligation at the end of 2025, mostly landfill closure
The Township owns two landfill sites. Its statements list a liability (money it will have to spend later) for closing them and caring for them afterwards. The total "asset retirement obligation" is $2,878,364 at the end of 2025, of which landfill closure is $2,747,300. The Township's cash is $3,097,273. The statements say the sites are projected to close between 2034 and 2035. The reserves listed in the statements are "Working funds" and "Future capital"; none is named for landfill closure. The yearly accretion expense (the liability growing as closing gets closer) was $118,300 in 2025, and the budget printed "-" for that line.
Why it matters
A landfill liability is paid out over many years after closing, but residents will want to know whether the money is being saved for it or will come from tax increases or grants later.
It could be because…
The liability is an accounting estimate of a future cost, discounted to today's money. It does not fall due all at once.
The "Future capital" reserve may be meant, in part, to cover closing costs even though it is not named for them.
Closing dates can move, and the estimate gets updated each year.
Questions you could ask
Does Council plan to set money aside each year for landfill closure, and in which reserve?
Will the 2034 to 2035 closing dates change, and what is the latest cost estimate?
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 Carlow-Mayo?Send us your answer and we will publish it with this question.
The evidence
Note 7: "The Township owns and operates two landfill sites." "The sites are projected to close between 2034 and 2035." Asset retirement obligation table: landfill closure and post-closure opening balance 2,629,000, accretion expense 118,300, closing balance 2,747,300; total closing balance 2,878,364 (2024 total 2,760,064).
April 9, 2024latest meeting listed on the Township's own agenda and minutes archive
The Township's finance page lists its audited statements for 2019 to 2025 and its tax levy by-laws. About the budget it says residents may "view or request a copy by contacting [the Township]". We did not find a budget file on the site, and we did not find the yearly statement of council pay and expenses on the council or finance pages. The Township's own archive of agendas and minutes ends at April 9, 2024, and the Council Meetings page points to a separate portal for May 2024 onward. That portal's robots.txt asks automated tools to stay out, so we did not read it. The Township's 2026 tax levy by-law and its schedules are posted as scanned images, so we did not use their figures.
Why it matters
A budget is the main promise a council makes about spending. With an election on October 26, 2026, residents can only compare what Council promised with what it spent if they can read the budget.
It could be because…
The budget and pay statement may be posted somewhere we did not look, such as the meeting portal.
A small township office may prefer to hand out copies on request.
The portal may carry the recent minutes, in which case the archive is just no longer updated.
Questions you could ask
Where can residents read the adopted 2026 budget and the yearly statement of council pay and expenses?
Will the Township post recent minutes and agendas on its own website as well as on the portal?
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 Carlow-Mayo?Send us your answer and we will publish it with this question.
The evidence
Budget section: "Once a budget is passed it is then a public document and you may view or request a copy by contacting [the Township]." The page links audited statements for 2019 to 2025 and several by-laws.
"For Minutes and Agendas prior to May 2024 please access them by our archived minutes and agendas." and "To access Council Agenda's and Minutes.... Click here" (link to a separate meeting portal).
Carlow-Mayo spent $636K on roads and snow in 2019 and $1.3M in 2025. Prices only went up about 21% in that time.
Why did the cost of roads and snow grow 101% in 6 years?
Roads and snow
Prices (inflation)
−50%+0%+50%+100%+150%
+101%
2019202020212022202320242025
Show as a table
Year
Roads and snow
Prices (inflation)
2019
+0%
+0%
2020
−11%
+1%
2021
+8%
+4%
2022
+29%
+11%
2023
+43%
+16%
2024
+62%
+18%
2025
+101%
+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 $643K a year pay for?
Why did gravel roads go from $533K to $1.2M?
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 Carlow-Mayo?Send us your answer and we will publish it with this question.
Carlow-Mayo spent $234K on police, fire and safety in 2019 and $366K in 2025. Prices only went up about 21% in that time.
Why did the cost of police, fire and safety grow 56% in 6 years?
Police, fire and safety
Prices (inflation)
−20%+0%+20%+40%+60%
+56%
2019202020212022202320242025
Show as a table
Year
Police, fire and safety
Prices (inflation)
2019
+0%
+0%
2020
−0%
+1%
2021
+9%
+4%
2022
+23%
+11%
2023
+27%
+16%
2024
+43%
+18%
2025
+56%
+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 $132K a year pay for?
Why did fire department go from $29,565 to $106K?
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 Carlow-Mayo?Send us your answer and we will publish it with this question.
The evidence
Police, fire and safety: 2019 $234K, 2020 $234K, 2021 $254K, 2022 $288K, 2023 $297K, 2024 $335K, 2025 $366K.
$300,246annual deficit in 2025 on the statements' accounting basis (2024: $437,741)
The 2025 statements show an annual deficit of $300,246 (2024: $437,741), against a statements budget of $505,373. The notes explain why. Council's approved budget was a surplus of "-" (nil), and the statements add back capital purchases and reserve transfers and subtract amortization (the yearly wear on assets, which is not a cash payment) to get the accounting-basis budget. Amortization in 2025 was $549,186. The accumulated surplus (everything the Township owns less what it owes) fell from $9,551,825 to $9,251,579.
Why it matters
This is mainly a difference in how the books are kept, and it is explained in the notes. It is here as context: the fall in accumulated surplus is mostly the wear on roads and buildings that the Township has not replaced.
It could be because…
Amortization is a non-cash cost, so a deficit of this kind does not mean cash ran short. Cash rose from $3,067,311 to $3,097,273.
Council budgets for cash and the auditors present the same year on a different basis, as Note 12 explains.
Questions you could ask
Does the Township publish its Council-approved budget so residents can compare it with these 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 Carlow-Mayo?Send us your answer and we will publish it with this question.
The evidence
Statement of operations: "ANNUAL DEFICIT" budget (505,373), actual 2025 (300,246), actual 2024 (437,741). "ACCUMULATED SURPLUS - end of year" 9,251,579 (2024: 9,551,825).
Consolidated Statement of Change in Net Financial Assets/(Net Debt): "Amortization of tangible capital assets 560,519 549,186 560,519" (2025 budget, 2025 actual, 2024 actual).
$430,743restricted fund cash at the end of 2025, against a fund balance of $230,884
The Canada Community-Building Fund is federal gas tax money that can only be used for approved projects. The 2025 statements show "Restricted - Canada Community-Building Fund" cash of $430,743, but the fund's balance in the deferred revenue note is $230,884. The difference, worked out by us, is $199,859. In 2024 the two numbers were the same ($362,864). In 2025 the Township moved $201,593 of the fund into the year's revenue.
Why it matters
The fund's money is held for a purpose. When the restricted cash and the balance differ, readers cannot tell whether the cash has been moved yet to cover what was spent.
It could be because…
The Township may not yet have moved the $201,593 it spent from the restricted cash into its regular account at year end.
The two may differ because of timing of payments received late in the year.
Questions you could ask
Has the restricted cash been moved to match the fund's balance since December 31, 2025?
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 Carlow-Mayo?Send us your answer and we will publish it with this question.
Note 4: Canada Community-Building Fund balance 230,884 (2024: 362,864). "Federal gas tax funding earned" 201,593 transferred to operations. "Balance - end of year" 230,884.
$574,153general government spending for 2024 as first printed, against $533,932 in the 2025 statements
The 2024 statements printed general government spending of $574,153 and transportation spending of $1,361,601 for 2024. The 2025 statements show the 2024 column as $533,932 and $1,405,635. Protection services moved from $334,922 to $331,109. Total expenses for 2024 are the same in both ($2,944,484). Note 15 of the 2025 statements says some comparative figures were restated to match the current presentation.
Why it matters
A reader who compares the two documents will see different numbers for the same year. The note explains that figures were regrouped, but not which ones or why.
It could be because…
Costs were moved between functions (for example, shared office or equipment costs) to match a new way of grouping them.
The total did not change, which fits a reclassification and not a correction.
Questions you could ask
Which costs were moved between functions in the 2024 comparatives, and why?
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 Carlow-Mayo?Send us your answer and we will publish it with this question.
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