Questions · 9 so far
We read Champlain's financial reports and meeting minutes, and compared its numbers with 46 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
$4.8Min savings at the end of 2025
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Champlain had $4.8M saved at the end of 2025, up from $4.0M in 2019. That is 34% of one year's spending. None of the 46 similar towns had less, compared with what they spend.
Found automatically from the town's financial reports · 4 sources
There may well be a good reason. It is still worth asking what it is.
$7,160,783spent on contracted services in 2023, against a budget of $5,103,470
"Contracted services" is money paid to outside companies to do work for the Township, such as running water systems or collecting garbage. In 2023 the budget was $5,103,470 and the audited statements show $7,160,783. In 2024 the budget was $5,246,290 and the statements show $6,467,025. In 2025 the budget was $5,115,407 and the statements show $5,514,915. The gap was about $2.06 million in 2023, $1.22 million in 2024 and $0.40 million in 2025 (worked out by us). It is shrinking, but it has been over every year. We did not find the Township's own explanation, because its budget reports are behind a browser check we do not get around.
Found by reading the town's own documents · 3 sources
$1,528,653spent on planning and zoning in 2023, against a budget of $280,281
Planning and zoning covers land-use decisions such as rezoning requests. In 2023 the budget was $280,281 and the audited statements show $1,528,653. In 2024 the budget was $338,573 and the statements show $1,021,452. In 2025 the budget was $263,731 and the statements show $402,904. That is about 5.5 times the budget in 2023 and 3 times in 2024 (worked out by us), then a much smaller gap in 2025. The statements do not say what the extra money paid for.
Found by reading the town's own documents · 4 sources
$1,834,524landfill closure liability at the end of 2025, up from $652,811
The Township opened a landfill in September 2006 and must, by law, close it and look after it for years afterwards. The statements carry that future cost as a liability (money owed later). It stood at $652,811 at the end of 2024 and $1,834,524 at the end of 2025. Almost all of the rise, $1,152,860, is labelled "Remeasurement", meaning the Township re-estimated the cost. The statements also show $1,586,676 of it as "unfinanced", meaning no money has been set aside or raised for it yet (it was $433,816 a year earlier).
Found by reading the town's own documents · 2 sources
$289,527moved into reserves in 2025, against a budget of $967,706
Reserves are savings set aside for later needs, such as trucks or repairs. The 2025 budget planned net transfers to reserves of $967,706 and an end-of-year balance of $5,482,046. The audited result was $289,527 and $4,807,729. The fire department reserve fell from $253,287 to $41,005 over the same year. In 2025 the Township spent $1,441,787 on vehicles, which may be part of the reason.
Found by reading the town's own documents · 3 sources
$1,892,195negative "unfinanced operation" balance at the end of 2025, up from $734,366 at the end of 2022
In its list of what makes up the Township's accumulated surplus (its net worth on paper), one line is a negative number called "Unfinanced operation". It was $734,366 negative at the end of 2022, $1,352,042 at the end of 2023, $1,745,550 at the end of 2024 and $1,892,195 at the end of 2025. We found no note in the statements that says what it contains.
Found by reading the town's own documents · 3 sources
$2,987per home on long-term debt, 2025
Champlain spent about $2,987 per home on long-term debt in 2025. The typical similar town spent $1,066. Only 5 of 46 similar towns spent more.
Found automatically from the town's financial reports · 5 sources
Background that helps make sense of the rest.
$2,856,150surplus in the 2025 budget, against $870,443 in the audited result
A surplus is what is left when a year's revenue is more than its spending. The 2025 budget in the statements planned a surplus of $2,856,150. The audited result was $870,443. Most of the gap is explained by one line: the budget column shows no amount for amortization (the yearly wearing out of buildings, roads and vehicles), while the actual column shows $1,995,502. Without amortization, actual spending was about $14.21 million against a budget of $14,307,326 (worked out by us), so day-to-day spending came in a little under budget. Total revenue was $17,080,814 against a budget of $17,163,476. Note 14 says budget figures are presented "on a basis consistent with the presentation of actual figures", yet the amortization line is blank in the budget column.
Found by reading the town's own documents · 2 sources
$3,859,135from the province in 2023, down to $1,828,123 in 2025
Transfers are money other governments pay the Township. The province paid $3,859,135 in 2023, $2,549,327 in 2024 and $1,828,123 in 2025. "Other municipalities" paid $1,702,874 in 2023, $603,156 in 2024 and $445,928 in 2025. Together that is about $5.56 million in 2023 and about $2.27 million in 2025 (worked out by us). Total revenue fell from $20,828,711 to $17,080,814 over the same two years. The 2023 statements also show a "Social and family services" expense of $1,705,309, close to the 2023 payment from other municipalities. That line is not in the 2024 or 2025 statements.
Found by reading the town's own documents · 2 sources
$4.8Min savings at the end of 2025
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Champlain had $4.8M saved at the end of 2025, up from $4.0M in 2019. That is 34% of one year's spending. None of the 46 similar towns had less, compared with what they spend.
| Year | Savings (reserves) |
|---|---|
| 2019 | $4.0M |
| 2020 | $4.0M |
| 2021 | $4.7M |
| 2022 | $4.9M |
| 2023 | $4.6M |
| 2024 | $4.5M |
| 2025 | $4.8M |
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 Champlain? Send us your answer and we will publish it with this question.
Savings (reserves and reserve funds): 2019 $4.0M, 2020 $4.0M, 2021 $4.7M, 2022 $4.9M, 2023 $4.6M, 2024 $4.5M, 2025 $4.8M.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 70, line 6420 · archived copy
Typical among similar towns: savings equal to 102% of a year's spending. Champlain: 34%.
Ontario Financial Information Return (FIR), 2025, 46 similar municipalities · Schedules 40 and 70 · archived copy
Schedule 2: reserves 4,663,761 and reserve funds 143,968, together 4,807,729 at the end of 2025 (4,514,340 at the end of 2024).
Consolidated Financial Statements of the Township of Champlain, December 31, 2025 · Schedule 2, PDF page 18 (printed page 16)
Schedule 3: reserves and reserve funds at the end of 2025, budget 5,482,046, actual 4,807,729; net transfers to reserves budget 967,706, actual 289,527.
Consolidated Financial Statements of the Township of Champlain, December 31, 2025 · Schedule 3, PDF page 19 (printed page 17)
$7,160,783spent on contracted services in 2023, against a budget of $5,103,470
"Contracted services" is money paid to outside companies to do work for the Township, such as running water systems or collecting garbage. In 2023 the budget was $5,103,470 and the audited statements show $7,160,783. In 2024 the budget was $5,246,290 and the statements show $6,467,025. In 2025 the budget was $5,115,407 and the statements show $5,514,915. The gap was about $2.06 million in 2023, $1.22 million in 2024 and $0.40 million in 2025 (worked out by us). It is shrinking, but it has been over every year. We did not find the Township's own explanation, because its budget reports are behind a browser check we do not get around.
A budget is the promise made to taxpayers about what a year will cost. Outside contracts are the Township's biggest spending line, bigger than salaries and benefits, so a repeated overrun matters.
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 Champlain? Send us your answer and we will publish it with this question.
Note 11, Expenses by object, 2023: "Contracted services" budget 5,103,470, actual 7,160,783 (2022 actual 5,742,231).
Consolidated Financial Statements of the Township of Champlain, December 31, 2023 · Expenses by object note, PDF page 15
Note 10, Expenses by object, 2024: "Contracted services" budget 5,246,290, actual 6,467,025 (2023 actual 7,160,783).
Consolidated Financial Statements of the Township of Champlain, December 31, 2024 · Note 10, Expenses by object, PDF page 14 (printed page 12)
Note 10, Expenses by object, 2025: "Contracted services" budget 5,115,407, actual 5,514,915 (2024 actual 6,467,025). Note 8 lists contracts: solid waste collection, estimated disbursements over the next five years total $2,922,000; Ontario Clean Water Agency water operation, $684,000 over the next year.
Consolidated Financial Statements of the Township of Champlain, December 31, 2025 · Notes 8 and 10, PDF page 15 (printed page 13)
$1,528,653spent on planning and zoning in 2023, against a budget of $280,281
Planning and zoning covers land-use decisions such as rezoning requests. In 2023 the budget was $280,281 and the audited statements show $1,528,653. In 2024 the budget was $338,573 and the statements show $1,021,452. In 2025 the budget was $263,731 and the statements show $402,904. That is about 5.5 times the budget in 2023 and 3 times in 2024 (worked out by us), then a much smaller gap in 2025. The statements do not say what the extra money paid for.
Planning costs can rise with growth, and some of them are paid back by developers' fees. But a line that is several times its budget two years running is a sign the budget is not tracking what the Township actually does.
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 Champlain? Send us your answer and we will publish it with this question.
Statement of operations, 2023: "Planning and zoning" budget 280,281, actual 1,528,653 (2022 actual 667,480).
Consolidated Financial Statements of the Township of Champlain, December 31, 2023 · Consolidated statement of operations, PDF page 5 (printed page 3)
Statement of operations, 2024: "Planning and zoning" budget 338,573, actual 1,021,452 (2023 actual 1,528,653).
Consolidated Financial Statements of the Township of Champlain, December 31, 2024 · Consolidated statement of operations, PDF page 5 (printed page 3)
Statement of operations, 2025: "Planning and zoning" budget 263,731, actual 402,904 (2024 actual 1,021,452).
Consolidated Financial Statements of the Township of Champlain, December 31, 2025 · Consolidated statement of operations, PDF page 5 (printed page 3)
The Township's notice of December 15, 2025 says council will hold a special meeting on December 18, 2025 for closed meeting discussions regarding a "Litigation – Appeal to the Ontario Land Tribunal" about a rezoning application.
Special Meeting of Council - December 18 (Township of Champlain notice) · Notice text
$1,834,524landfill closure liability at the end of 2025, up from $652,811
The Township opened a landfill in September 2006 and must, by law, close it and look after it for years afterwards. The statements carry that future cost as a liability (money owed later). It stood at $652,811 at the end of 2024 and $1,834,524 at the end of 2025. Almost all of the rise, $1,152,860, is labelled "Remeasurement", meaning the Township re-estimated the cost. The statements also show $1,586,676 of it as "unfinanced", meaning no money has been set aside or raised for it yet (it was $433,816 a year earlier).
A future bill that nearly triples shows up as a larger number on the books but not as a larger tax bill. When the work has to be done, taxpayers or fee payers will have to cover it, so the plan for paying it matters now.
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 Champlain? Send us your answer and we will publish it with this question.
Note 5: "Liability for asset retirement obligation (ARO)" 1,834,524 in 2025 (652,811 in 2024). Table: balance, beginning of year 652,811; "Remeasurement" 1,152,860; "Increase of the liability for ARO" 28,853; balance, end of year 1,834,524. The note says the Township "opened a landfill site in September 2006".
Consolidated Financial Statements of the Township of Champlain, December 31, 2025 · Note 5, Accounts payable and accrued liabilities, PDF page 13 (printed page 11)
Schedule 2, Consolidated Accumulated Surplus: "Unfinanced tangible capital assets - asset retirement obligation" (1,586,676) in 2025, (433,816) in 2024.
Consolidated Financial Statements of the Township of Champlain, December 31, 2025 · Schedule 2, PDF page 18 (printed page 16)
$289,527moved into reserves in 2025, against a budget of $967,706
Reserves are savings set aside for later needs, such as trucks or repairs. The 2025 budget planned net transfers to reserves of $967,706 and an end-of-year balance of $5,482,046. The audited result was $289,527 and $4,807,729. The fire department reserve fell from $253,287 to $41,005 over the same year. In 2025 the Township spent $1,441,787 on vehicles, which may be part of the reason.
A town that saves less than it planned has less to fall back on when a roof fails or a truck wears out, and it may have to borrow instead.
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 Champlain? Send us your answer and we will publish it with this question.
Schedule 3, Reserves and Reserve Funds: "Net transfers to reserves" budget 967,706, actual 289,527 (2024 actual (55,497)). Reserves and reserve funds, end of year: budget 5,482,046, actual 4,807,729 (2024: 4,514,340).
Consolidated Financial Statements of the Township of Champlain, December 31, 2025 · Schedule 3, PDF page 19 (printed page 17)
Schedule 2: reserve "Fire department" 41,005 in 2025, 253,287 in 2024. "Working capital" reserve 722,551 (474,049 in 2024).
Consolidated Financial Statements of the Township of Champlain, December 31, 2025 · Schedule 2, PDF page 18 (printed page 16)
Schedule 1, Tangible Capital Assets, purchases in 2025: vehicles 1,441,787; total purchases 4,052,754.
Consolidated Financial Statements of the Township of Champlain, December 31, 2025 · Schedule 1, PDF page 17 (printed page 15)
$1,892,195negative "unfinanced operation" balance at the end of 2025, up from $734,366 at the end of 2022
In its list of what makes up the Township's accumulated surplus (its net worth on paper), one line is a negative number called "Unfinanced operation". It was $734,366 negative at the end of 2022, $1,352,042 at the end of 2023, $1,745,550 at the end of 2024 and $1,892,195 at the end of 2025. We found no note in the statements that says what it contains.
A growing negative balance can mean costs that have been recorded but not yet paid for by taxes or fees. If so, they will have to be covered by future budgets.
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 Champlain? Send us your answer and we will publish it with this question.
Schedule 2: "Unfinanced operation" (1,892,195) in 2025, (1,745,550) in 2024. In the same list "Decrease in taxation" 1,650,365 (1,575,995 in 2024).
Consolidated Financial Statements of the Township of Champlain, December 31, 2025 · Schedule 2, PDF page 18 (printed page 16)
Schedule 2: "Unfinanced operation" (1,745,550) in 2024, (1,352,042) in 2023.
Consolidated Financial Statements of the Township of Champlain, December 31, 2024 · Schedule 2, PDF page 17 (printed page 15)
Schedule 2: "Unfinanced operation" (1,352,042) in 2023, (734,366) in 2022.
Consolidated Financial Statements of the Township of Champlain, December 31, 2023 · Schedule 2, PDF page 18 (printed page 16)
$2,987per home on long-term debt, 2025
Champlain spent about $2,987 per home on long-term debt in 2025. The typical similar town spent $1,066. Only 5 of 46 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 Champlain? Send us your answer and we will publish it with this question.
Long-term debt per home: Champlain $2,987; typical similar town $1,066; ranked 6th highest of 47.
Ontario Financial Information Return (FIR), 2025, 46 similar municipalities · Schedule 40 and Schedule 2 · archived copy
Note 6, Debts: 12,498,897 at the end of 2025 (12,245,893 in 2024). By who repays it: general taxation 4,514,210, user charges 7,984,687. Principal due in 2026 is 730,603.
Consolidated Financial Statements of the Township of Champlain, December 31, 2025 · Note 6, Debts, PDF page 14 (printed page 12)
Note 4: the Township has "pre-authorized loans for tangible capital assets for a total of $6,500,000", of which $5,345,772 ($3,333,765 in 2024) was unused at year-end.
Consolidated Financial Statements of the Township of Champlain, December 31, 2025 · Note 4, Bank loan, PDF page 13 (printed page 11)
Note 10, Expenses by object: "Interest" actual 462,177 in 2025 (413,978 in 2024).
Consolidated Financial Statements of the Township of Champlain, December 31, 2025 · Note 10, PDF page 15 (printed page 13)
Item 13.4, By-law 2026-14, "a by-law to authorize the borrowing of monies to finance the Vankleek Hill Arena Rehabilitation Project", was passed on February 26, 2026 (Resolution 2026-087). The minutes do not give an amount, and the by-law file is behind a browser check we did not get around.
Regular Council Meeting minutes, February 26, 2026 · Item 13.4, Adoption of By-Laws
$2,856,150surplus in the 2025 budget, against $870,443 in the audited result
A surplus is what is left when a year's revenue is more than its spending. The 2025 budget in the statements planned a surplus of $2,856,150. The audited result was $870,443. Most of the gap is explained by one line: the budget column shows no amount for amortization (the yearly wearing out of buildings, roads and vehicles), while the actual column shows $1,995,502. Without amortization, actual spending was about $14.21 million against a budget of $14,307,326 (worked out by us), so day-to-day spending came in a little under budget. Total revenue was $17,080,814 against a budget of $17,163,476. Note 14 says budget figures are presented "on a basis consistent with the presentation of actual figures", yet the amortization line is blank in the budget column.
Anyone comparing budget with actual by service will see large overruns that are partly just amortization the budget never included. Comparing by service (for example roads or environmental services) is not fair until that is known.
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 Champlain? Send us your answer and we will publish it with this question.
Statement of operations, 2025: total revenues budget 17,163,476, actual 17,080,814; total expenses budget 14,307,326, actual 16,210,371; "Annual surplus" budget 2,856,150, actual 870,443.
Consolidated Financial Statements of the Township of Champlain, December 31, 2025 · Consolidated statement of operations, PDF page 5 (printed page 3)
Note 10, Expenses by object: "Amortization of tangible capital assets" budget "-", actual 1,995,502 (2024 actual 1,896,644). Note 14 says: "budget figures have been presented on a basis consistent with the presentation of actual figures".
Consolidated Financial Statements of the Township of Champlain, December 31, 2025 · Notes 10 and 14, PDF page 15 (printed page 13) and PDF page 16 (printed page 14)
$3,859,135from the province in 2023, down to $1,828,123 in 2025
Transfers are money other governments pay the Township. The province paid $3,859,135 in 2023, $2,549,327 in 2024 and $1,828,123 in 2025. "Other municipalities" paid $1,702,874 in 2023, $603,156 in 2024 and $445,928 in 2025. Together that is about $5.56 million in 2023 and about $2.27 million in 2025 (worked out by us). Total revenue fell from $20,828,711 to $17,080,814 over the same two years. The 2023 statements also show a "Social and family services" expense of $1,705,309, close to the 2023 payment from other municipalities. That line is not in the 2024 or 2025 statements.
If grants are one-time, spending that depended on them may not be repeated, and the Township may need more from taxes or borrowing for the same work.
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 Champlain? Send us your answer and we will publish it with this question.
Statement of operations, 2025: Province of Ontario budget 2,418,196, actual 1,828,123 (2024 actual 2,549,327); Other municipalities budget 560,053, actual 445,928 (2024 actual 603,156); total revenues actual 17,080,814.
Consolidated Financial Statements of the Township of Champlain, December 31, 2025 · Consolidated statement of operations, PDF page 5 (printed page 3)
Statement of operations, 2023: Province of Ontario actual 3,859,135; Other municipalities actual 1,702,874; total revenues actual 20,828,711; "Social and family services" expense actual 1,705,309.
Consolidated Financial Statements of the Township of Champlain, December 31, 2023 · Consolidated statement of operations, PDF page 5 (printed page 3)