Questions · 9 so far
We read Central Elgin's financial reports and meeting minutes, and compared its numbers with 79 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
$3,966per home on long-term debt, 2024
Central Elgin spent about $3,966 per home on long-term debt in 2024. The typical similar town spent $1,288. Only 5 of 79 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.
$7.1 milliona year: the shortfall the Municipality's own plan reports between what its assets need and what it invests
The Municipality's own Asset Management Plan (March 2026) says its roads, water and sewer pipes, buildings and vehicles are worth about $753 million to replace, and that keeping them in shape needs about $16.8 million a year. It says the town is investing roughly $9.7 million a year, leaving a shortfall of about $7.1 million a year, and that without action the backlog of deferred work could grow by an estimated $70.8 million over ten years. The 2026 budget answers part of this: it proposes a 2% tax rate increase, which it says is partly to address this gap. That increase raises $357,236 a year. The plan lists other options for closing the rest, but does not say which Council has chosen.
Found by reading the town's own documents · 5 sources
$10,532,000boundary adjustment reserve in the 2026 reserve schedule
The 2026 budget says the Municipality's savings include $10.5 million "from the boundary adjustment", a payment it received under a negotiated boundary adjustment. It says the interest on that money "is being utilized to offset operating expenses", which means it helps keep the tax rate down. Interest earned across the budget is falling anyway, from $1,580,015 forecast for 2025 to $1,144,496 in 2026, partly because rates on renewed savings certificates are lower. The budget does not say how many dollars of the 2026 interest come from the boundary money, or what the long-term plan for the $10,532,000 is.
Found by reading the town's own documents · 4 sources
$530,000in new 2026 capital items for the Former Hospital Lands (worked out by us: $350,000 plus $80,000 plus $100,000)
The 2026 budget has three new capital items for the Former Hospital Lands: project management ($350,000), financial studies ($80,000) and a zoning by-law ($100,000). The budget says these lands are about 56% of Central Elgin's projected future growth to 2051 and that the project has an "outsized impact" on the budget, staffing and infrastructure. It also says that without a clear plan the town "risks committing to servicing obligations or development timelines that could exceed its financial capacity". The project management money is paid by moving $350,000 from the Rate Stabilization Reserve to the Contingency Reserve, and the budget says the costs are expected to be paid back from development charges and provincial funding that are "not yet finalized". The reserve schedule also lists "unfunded capital projects (Hospital Lands)" of $614,984 to be paid for later by development charges.
Found by reading the town's own documents · 4 sources
$110,434actual 2023 legal services on the Council page, against a budget of $10,000
The 2024 budget book prints 2023 actual figures next to the 2023 budget. On the Council page, "Legal Services" were $110,434 against a 2023 budget of $10,000. The 2024 budget raised the line to $30,000. In the 2026 budget the Council page shows professional fees of 0 forecast for 2025 against a budget of 40,000, and moves consulting to General Government. We did not find any explanation of what the 2023 legal work was for. We are not saying anything was wrong; legal costs can come from a single large matter.
Found by reading the town's own documents · 3 sources
$11,482,112spent on transportation services in 2023, against a budget of $8,856,335
In the audited 2023 statements, spending on transportation services (roads, bridges and the like) was $11,482,112 against a budget of $8,856,335. Spending on "contracted services, rents and financial expenses" was $7,950,426, up from $4,556,264 in 2022. The same year, "harbour agreement funding" of $2,078,157 came in as revenue, and the notes say all the remaining harbour contribution money was spent in the year and moved to the general fund. The 2024 budget book also shows general government spending at $5,628,840 against a 2023 budget of $2,457,003. The statements tell us the budget was reclassified to match accounting rules, but we did not find a plain explanation of the gap.
Found by reading the town's own documents · 4 sources
2023the newest year of audited statements we found on the Municipality's page
The Municipality's Financial Statements and Past Budgets page, which we read on October 5, 2026, lists a 2023 financial statement and a 2022 financial report as the newest, and no 2024 or 2025 statements. The 2023 auditors' report is dated September 9, 2024. The link on that page labelled "2025 Budget here" returned a "not found" error when we followed it. The Municipal Act requires every municipality to prepare audited financial statements each year. We do not know whether the later statements are finished but not posted, or are posted somewhere we did not look.
Found by reading the town's own documents · 2 sources
Background that helps make sense of the rest.
$33,861,364.5estimated total municipal reserves at the end of 2026, against $34,829,096.4 at the end of 2025
The treasurer's message says reserve contributions will match drawdowns "to preserve the $34.8 million total reserve balance". The reserve schedule in the same budget shows an estimated 2025 ending balance of $34,829,096.4 and an estimated 2026 ending balance of $33,861,364.5 for total municipal reserves. That is about $967,732 lower (worked out by us). The schedule shows $7,800,213.0 taken out and $6,617,903.0 put in, and the largest single take-out is a $1,582,000.0 line for carried-forward capital projects.
Found by reading the town's own documents · 2 sources
$nilliability recorded for land remediation in the 2023 statements, because the study was still going
The 2023 audited statements say the Municipality has "specific lands" being evaluated for contamination that may exceed environmental standards, that the study is ongoing, and that no liability could be estimated or disclosed. The statements also say legal actions are pending and that no liability was accrued for them. We did not find the lands named, the study, or an update in the documents we read.
Found by reading the town's own documents · 1 source
$3,966per home on long-term debt, 2024
Central Elgin spent about $3,966 per home on long-term debt in 2024. The typical similar town spent $1,288. Only 5 of 79 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 Central Elgin? Send us your answer and we will publish it with this question.
Long-term debt per home: Central Elgin $3,966; typical similar town $1,288; ranked 6th highest of 80.
Ontario Financial Information Return (FIR), 2024, 79 similar municipalities · Schedule 40 and Schedule 2 · archived copy
$7.1 milliona year: the shortfall the Municipality's own plan reports between what its assets need and what it invests
The Municipality's own Asset Management Plan (March 2026) says its roads, water and sewer pipes, buildings and vehicles are worth about $753 million to replace, and that keeping them in shape needs about $16.8 million a year. It says the town is investing roughly $9.7 million a year, leaving a shortfall of about $7.1 million a year, and that without action the backlog of deferred work could grow by an estimated $70.8 million over ten years. The 2026 budget answers part of this: it proposes a 2% tax rate increase, which it says is partly to address this gap. That increase raises $357,236 a year. The plan lists other options for closing the rest, but does not say which Council has chosen.
When a town spends less on upkeep than its assets wear out, the bill does not go away; it is paid later, usually in larger amounts. A shortfall this size, set against a tax levy of about $18.7 million, is likely to be one of the main money questions for the next Council.
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 Central Elgin? Send us your answer and we will publish it with this question.
The plan's summary says the assets have "a combined replacement value of $753 million", need "approximately $16.8 million" a year, and that "Central Elgin is roughly investing about $9.7 million per year, creating an annual shortfall of approximately $7.1 million. Without action, deferred reinvestment could grow to an estimated $70.8 million deficit over the next decade."
Asset Management Plan (final, March 2026) · executive summary, PDF pages 3 and 4
The plan says it estimated available funding from the past five years of spending, because "Central Elgin does not currently maintain a long-range financial forecast".
Asset Management Plan (final, March 2026) · section 5.2, Capital Funding Projected to be Available, PDF page 27
The budget proposes a 2% tax rate increase, "valued at $357,236", to offset lower assessment growth and "set aside funds to address the financial gap within the Asset Management Plan". It also says tax levy collected to support current or future capital "increased from $3.9 million to $4.1 million".
2026 Central Elgin budget (final, January 27) · treasurer's message, PDF page 15; consolidated budget, taxation, PDF page 21
In 2023 the Municipality bought tangible capital assets (things like roads, pipes and vehicles) worth (2,908,291) and recorded amortization (the yearly wearing-out of those assets) of 7,045,712. In 2022 the figures were (6,256,513) and 6,806,242.
Consolidated Financial Statements, December 31, 2023 · Consolidated Statement of Change in Net Financial Debt (printed page 6), PDF page 8
Taxation Budget (Forecast 2025, Budget 2025, Budget 2026): "Taxation (18,126,845) (18,126,845) (18,686,268)".
2026 Central Elgin budget (final, January 27) · Taxation Budget, PDF page 34 (same line in the consolidated budget, PDF pages 19 and 20)
$10,532,000boundary adjustment reserve in the 2026 reserve schedule
The 2026 budget says the Municipality's savings include $10.5 million "from the boundary adjustment", a payment it received under a negotiated boundary adjustment. It says the interest on that money "is being utilized to offset operating expenses", which means it helps keep the tax rate down. Interest earned across the budget is falling anyway, from $1,580,015 forecast for 2025 to $1,144,496 in 2026, partly because rates on renewed savings certificates are lower. The budget does not say how many dollars of the 2026 interest come from the boundary money, or what the long-term plan for the $10,532,000 is.
Interest on a one-time payment can lower taxes for as long as the money stays invested, but taxes would have to rise if the money is spent or rates fall. Residents and the next Council should know how much of the budget leans on it.
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 Central Elgin? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: Interest earned on the boundary adjustment money, with wording you can copy.
The treasurer's message says the reserve balance "includes $10.5 million from the boundary adjustment".
2026 Central Elgin budget (final, January 27) · treasurer's message, Financial Reserves, PDF page 15
On interest earned, the budget says the Municipality "continues to earn interest from the" boundary adjustment cash receipt, "which is being utilized to offset operating expenses".
2026 Central Elgin budget (final, January 27) · consolidated budget, Revenue notes, Interest Earned, PDF page 22
Consolidated budget: Interest Earned is (1,580,015) forecast for 2025, (1,379,383) budget 2025 and (1,144,496) budget 2026. The note says "GIC interest declined by $251,887 due to decreased renewal rates."
2026 Central Elgin budget (final, January 27) · consolidated budget, PDF page 19; General Government budget notes, PDF page 33
The 2026 reserve schedule lists "BOUNDARY ADJUSTMENT RESERVE" at (10,532,000.0) for the 2025 estimated ending balance and the same for the 2026 ending balance.
2026 Central Elgin budget (final, January 27) · Reserves - 2026 schedule, PDF page 139
$530,000in new 2026 capital items for the Former Hospital Lands (worked out by us: $350,000 plus $80,000 plus $100,000)
The 2026 budget has three new capital items for the Former Hospital Lands: project management ($350,000), financial studies ($80,000) and a zoning by-law ($100,000). The budget says these lands are about 56% of Central Elgin's projected future growth to 2051 and that the project has an "outsized impact" on the budget, staffing and infrastructure. It also says that without a clear plan the town "risks committing to servicing obligations or development timelines that could exceed its financial capacity". The project management money is paid by moving $350,000 from the Rate Stabilization Reserve to the Contingency Reserve, and the budget says the costs are expected to be paid back from development charges and provincial funding that are "not yet finalized". The reserve schedule also lists "unfunded capital projects (Hospital Lands)" of $614,984 to be paid for later by development charges.
Development charges are fees paid by builders to cover the cost of services for new homes. If they arrive late or fall short, the town's taxpayers and water and sewer customers can be left with the difference. The budget itself says the study is needed to understand that risk.
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 Central Elgin? Send us your answer and we will publish it with this question.
The 2026 capital project list shows "Former Hospital Lands - Project Management" at 350,000, "Former Hospital Lands - Financial Studies" at 80,000 and "Former Hospital Lands - Zoning By-Law" at 100,000.
2026 Central Elgin budget (final, January 27) · 2026 capital projects list, PDF page 79
The project management sheet says the cost is expected to be offset by development charges and provincial funding, which "are not yet finalized", and "This budget proposes to shift $350,000 from the Rate Stabilization Reserve to the Contingency Reserve for this project."
2026 Central Elgin budget (final, January 27) · Capital Information Sheet 2026-32, PDF page 133
The financial studies sheet says the Hospital Lands "represent approximately 56% of Central Elgin's projected future growth to 2051" and that "Without a clear fiscal plan, CE risks committing to servicing obligations or development timelines that could exceed its financial capacity and/or create significant operating deficit."
2026 Central Elgin budget (final, January 27) · Capital Information Sheet 2026-33, PDF page 134
The reserve schedule lists "UNFUNDED CAPITAL PROJECTS (Hospital Lands)(to be DC funded)" at 614,984.0 for the 2026 ending balance.
2026 Central Elgin budget (final, January 27) · Reserves - 2026 schedule, PDF page 138
$110,434actual 2023 legal services on the Council page, against a budget of $10,000
The 2024 budget book prints 2023 actual figures next to the 2023 budget. On the Council page, "Legal Services" were $110,434 against a 2023 budget of $10,000. The 2024 budget raised the line to $30,000. In the 2026 budget the Council page shows professional fees of 0 forecast for 2025 against a budget of 40,000, and moves consulting to General Government. We did not find any explanation of what the 2023 legal work was for. We are not saying anything was wrong; legal costs can come from a single large matter.
A line that runs eleven times its budget (worked out by us) is a larger surprise than most. Residents pay for it, so the reason for it, in general terms, is a fair thing to ask 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 Central Elgin? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: Legal services charged to Council in 2023, with wording you can copy.
On the Council page, "LEGAL SERVICES" shows $110,434 for 2023 actuals, $10,000 for the 2023 budget and $30,000 for the 2024 budget. The total shown for Council expenditures is $311,851 for 2023 actuals against $220,124 for the 2023 budget.
Annual Budget 2024 · Council operating budget page, PDF page 9
On the Council page in the 2026 budget, Professional Fees are 0 for forecast 2025, 40,000 for the 2025 budget and 0 for 2026, and the note says the "Consulting budget moved to General Government".
2026 Central Elgin budget (final, January 27) · Council budget, PDF page 37
The 2023 statements say that at December 31, 2023 "certain legal actions are pending against the Municipality" and that "no liability has been accrued or disclosed" because the outcome cannot be determined.
Consolidated Financial Statements, December 31, 2023 · Note 16, Contingent Liabilities, PDF page 27
$11,482,112spent on transportation services in 2023, against a budget of $8,856,335
In the audited 2023 statements, spending on transportation services (roads, bridges and the like) was $11,482,112 against a budget of $8,856,335. Spending on "contracted services, rents and financial expenses" was $7,950,426, up from $4,556,264 in 2022. The same year, "harbour agreement funding" of $2,078,157 came in as revenue, and the notes say all the remaining harbour contribution money was spent in the year and moved to the general fund. The 2024 budget book also shows general government spending at $5,628,840 against a 2023 budget of $2,457,003. The statements tell us the budget was reclassified to match accounting rules, but we did not find a plain explanation of the gap.
A budget is the promise made to taxpayers. When the actual cost is far above it, residents should be told whether the extra was paid from taxes, from savings, or from money that could only be used for a set purpose, like the harbour fund.
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 Central Elgin? Send us your answer and we will publish it with this question.
Statement of operations, 2023: Transportation services budget 8,856,335, actual 11,482,112 (2022 actual 8,414,980). Harbour agreement funding: actual 2,078,157 (2022 actual 180,115). Total revenues 36,711,269 against a budget of 33,522,690. Total expenditures 31,342,507 against a budget of 29,294,699.
Consolidated Financial Statements, December 31, 2023 · Consolidated Statement of Operations and Accumulated Surplus (printed page 5), PDF page 7
Note 3 says the Municipality received $13,515,900 under the harbour contribution agreement, and that "All of these funds were expended in the year and were transferred to the general fund of the Municipality." The obligatory reserve fund is reported as "$nil (2022 - $2,078,157)".
Consolidated Financial Statements, December 31, 2023 · Note 3, Harbour Transfer and Investments (printed page 16), PDF page 18
Note 18 [a], expenditures by object: "Contracted services, rents and financial expenses" 7,950,426 for 2023 and 4,556,264 for 2022.
Consolidated Financial Statements, December 31, 2023 · Note 18, Supplementary Information (printed page 27), PDF page 29
Operating budget summary, expenditures: GENERAL GOVERNMENT $5,628,840 for 2023 actuals, $2,457,003 for the 2023 budget and $2,430,723 for the 2024 budget.
Annual Budget 2024 · Operating Budget Summary - Expenditures, PDF page 6
2023the newest year of audited statements we found on the Municipality's page
The Municipality's Financial Statements and Past Budgets page, which we read on October 5, 2026, lists a 2023 financial statement and a 2022 financial report as the newest, and no 2024 or 2025 statements. The 2023 auditors' report is dated September 9, 2024. The link on that page labelled "2025 Budget here" returned a "not found" error when we followed it. The Municipal Act requires every municipality to prepare audited financial statements each year. We do not know whether the later statements are finished but not posted, or are posted somewhere we did not look.
Audited statements are the independent check on what the Municipality really spent and owes. With an election on October 26, 2026, voters will be judging a term for which the town's own page shows no audited results after 2023.
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 Central Elgin? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: Audited financial statements for 2024 and 2025, with wording you can copy.
The page says "The Municipal Act, 2001 requires that every municipality in Ontario prepare annual audited financial statements" and lists "2023 Financial Statement" and "2022 Financial Report". It lists no statements for 2024 or 2025, and its "2025 Budget here" link led to a page that was not found.
Financial Statements and Past Budgets (web page, read October 5, 2026) · Financial Statements section and Past Budgets list
The auditors' report on the 2023 statements is signed at St. Thomas, Ontario, by Graham Scott Enns LLP, September 9, 2024, and gives a clean opinion that the statements "present fairly, in all material respects" the Municipality's position.
Consolidated Financial Statements, December 31, 2023 · Independent Auditors' Report, PDF pages 4 and 5
$33,861,364.5estimated total municipal reserves at the end of 2026, against $34,829,096.4 at the end of 2025
The treasurer's message says reserve contributions will match drawdowns "to preserve the $34.8 million total reserve balance". The reserve schedule in the same budget shows an estimated 2025 ending balance of $34,829,096.4 and an estimated 2026 ending balance of $33,861,364.5 for total municipal reserves. That is about $967,732 lower (worked out by us). The schedule shows $7,800,213.0 taken out and $6,617,903.0 put in, and the largest single take-out is a $1,582,000.0 line for carried-forward capital projects.
Reserves are savings set aside for future repairs and for surprises. A small fall may be fine, but a budget that says a balance is preserved should say so only if the schedule shows it.
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 Central Elgin? Send us your answer and we will publish it with this question.
The financial highlights say the Municipality is "committed to maintaining its financial position with reserve contributions matching drawdowns to preserve the $34.8 million total reserve balance."
2026 Central Elgin budget (final, January 27) · treasurer's message, financial highlights, PDF page 13
Reserves - 2026, "Total Municipal Reserves": (34,829,096.4) for the 2025 ending balance (estimated), 7,800,213.0 decrease, (214,578.1) interest, (6,617,903.0) increase, and (33,861,364.5) for the 2026 ending balance (estimated). "CARRYFORWARD CAPITAL PROJECTS" shows (1,582,000.0) to 0.0.
2026 Central Elgin budget (final, January 27) · Reserves - 2026 schedule, PDF page 139
$nilliability recorded for land remediation in the 2023 statements, because the study was still going
The 2023 audited statements say the Municipality has "specific lands" being evaluated for contamination that may exceed environmental standards, that the study is ongoing, and that no liability could be estimated or disclosed. The statements also say legal actions are pending and that no liability was accrued for them. We did not find the lands named, the study, or an update in the documents we read.
If a study finds contamination, the town may have to clean it up, and the cost would eventually show up as a liability that residents pay. Auditors ask for these notes so readers know a cost may be coming.
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 Central Elgin? Send us your answer and we will publish it with this question.
Note 16 says the Municipality "has specific lands that are currently being evaluated for contamination that may exceed environmental standards which the Municipality may have an obligation for remediation", and that as "the study is on going" no liability "can be estimated or disclosed".
Consolidated Financial Statements, December 31, 2023 · Note 16, Contingent Liabilities, PDF page 27