Questions · 9 so far
We read Conmee's financial reports and meeting minutes, and compared its numbers with 30 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
$301Kin savings at the end of 2025
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Conmee had $301K saved at the end of 2025, down from $508K in 2019. That is 19% of one year's spending. Only 3 of 30 similar towns had less, compared with what they spend.
Found automatically from the town's financial reports · 2 sources
$197Kowed in unpaid property tax, end of 2025
At the end of 2025, $197K of property tax had been billed but not paid. That is 16% of everything billed. Only 6 of 30 similar towns had a higher share. A year earlier it was $214K.
Found automatically from the town's financial reports · 2 sources
There may well be a good reason. It is still worth asking what it is.
$859,395of "other revenue" in 2025, against $117,243 in 2024
A surplus is what is left when a year's revenue is more than its spending. The audited 2025 statements show an annual surplus of $918,198, against $301,059 in the budget column and $225,891 in 2024. "Other revenue" was $859,395 in 2025 and $117,243 in 2024. At December 31, 2025 the Township was owed $869,490 in trade receivables (bills sent but not yet paid), up from $31,069 a year earlier. Its net financial assets (what it holds or is owed, minus what it owes) moved from net debt of $802,293 to net financial assets of $113,230. If the $869,490 were left out, the Township would be back in net debt (worked out by us: $113,230 minus $869,490 is a negative $756,260). The Township explains part of the gap with its budget note: the budget by-law balanced at nil, and the $301,059 in the statements is made up of reserve transfers and debt repayments added back. We did not find a published explanation of what the other revenue was.
Found by reading the town's own documents · 5 sources
$301,121in reserve funds at the end of 2025, while the reserve bank account held $108,416
A reserve fund is money Council sets aside for a stated purpose, like a fire truck or road repairs. At the end of 2025 the statements list $301,121 in reserve funds, up from $9,564 a year earlier. The Township's "Reserve fund bank account" held $108,416. The difference is $192,705 (worked out by us). The operating bank account was overdrawn by $17,484, and the Township's $300,000 line of credit was not used.
Found by reading the town's own documents · 2 sources
$625,414a year short of what the Township's own asset plan says is needed
In July 2026 Council adopted its 2025 Asset Management Plan. An asset management plan counts a town's roads, bridges, buildings, vehicles and equipment, and works out what it costs to keep them going. This plan puts their replacement cost at about $17.4 million and says the Township needs about $777,683 a year to keep them in shape. It puts what the Township sets aside at about $152 thousand, which leaves a gap of $625,414 a year. The plan says that at today's level the Township funds 19.6% of the long-term need, and that fully funding it would take a tax increase of 51.2%. It recommends phasing that in over 15 years with a 2.8% tax increase each year. Council's own report says the plan commits Council to nothing now and that the money questions will be decided in the yearly budget.
Found by reading the town's own documents · 3 sources
About 5 yearsof service life left on the Enders Road Bridge, per the engineer, with no cost estimate yet
A consulting engineer told Council in 2025 that the Enders Road Bridge has about five years of service life left. In October 2025 a proposal for a preliminary assessment at about $20,000 was not supported by Council. As a result, as the April 28, 2026 staff report says, the Township has no project-specific technical information, no cost estimate and no timeline, and does not expect construction in 2026. The July 2026 asset plan says inspections found the bridge needs replacing and that the Township is looking at a culvert or a modular bridge. At the end of 2025 the Township held restricted infrastructure funding of $279,797 (Canada Community-Building Fund) and $79,089 (Ontario Community Infrastructure Fund).
Found by reading the town's own documents · 3 sources
$282,925carried on the books at the end of 2025 for retiring assets such as landfill closure, against a landfill reserve of $24,624
The Township says the Hume Road landfill stopped taking waste in the 1990s. A closure plan was written in 1999 but the site was never formally closed, so the Township "continues to carry a regulatory obligation". In April 2026 Council hired an engineering firm for $26,600 plus HST to write an updated closure plan. Three firms were invited and one sent a complete proposal. The Township says the new plan will include a cost estimate for the physical closing. A separate report says the Sovereign Road landfill has about 7,482 cubic metres of space left, around eight years at the current rate, and that a 2025 survey found a small area of waste outside the approved footprint. The statements carry an asset retirement obligation of $282,925 for closing and cleaning up assets, including a landfill, and a landfill reserve of $24,624.
Found by reading the town's own documents · 4 sources
Background that helps make sense of the rest.
December 8, 2025date of the auditor's report on the 2024 statements
The auditor's report on the 2024 statements is dated December 8, 2025, almost a year after the year ended. The 2025 report is dated June 23, 2026, which is much closer to the usual timing. The budget by-law for 2024 was adopted on July 23, 2024 and the one for 2025 on May 13, 2025. We did not find the Township's own reason for either timing.
Found by reading the town's own documents · 3 sources
$242,456drop in the restated 2024 accumulated surplus from the new retirement-cost rule
In 2025 the Township adopted a new accounting rule that makes it record the future cost of closing landfills and gravel pits and removing asbestos. That cut the 2024 accumulated surplus (the Township's total of past surpluses) by $242,456 as restated. MNP LLP, the auditor, says it also helped the Township adopt the rule, which it calls a "self-review threat" to its independence, and lists safeguards. The audit report to Council says the rule was adopted January 1, 2024. The statements say January 1, 2025. The auditor found no significant deficiencies in internal control.
Found by reading the town's own documents · 3 sources
$301Kin savings at the end of 2025
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Conmee had $301K saved at the end of 2025, down from $508K in 2019. That is 19% of one year's spending. Only 3 of 30 similar towns had less, compared with what they spend.
| Year | Savings (reserves) |
|---|---|
| 2019 | $508K |
| 2020 | $402K |
| 2021 | $272K |
| 2022 | $272K |
| 2023 | $272K |
| 2024 | $9,564 |
| 2025 | $301K |
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 Conmee? Send us your answer and we will publish it with this question.
Savings (reserves and reserve funds): 2019 $508K, 2020 $402K, 2021 $272K, 2022 $272K, 2023 $272K, 2024 $9,564, 2025 $301K.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 70, line 6420 · archived copy
Typical among similar towns: savings equal to 59% of a year's spending. Conmee: 19%.
Ontario Financial Information Return (FIR), 2025, 30 similar municipalities · Schedules 40 and 70 · archived copy
$197Kowed in unpaid property tax, end of 2025
At the end of 2025, $197K of property tax had been billed but not paid. That is 16% of everything billed. Only 6 of 30 similar towns had a higher share. A year earlier it was $214K.
| Year | Unpaid property tax at year end |
|---|---|
| 2019 | $95,872 |
| 2020 | $162K |
| 2021 | $117K |
| 2022 | $165K |
| 2023 | $158K |
| 2024 | $214K |
| 2025 | $197K |
When taxes go unpaid, everyone else carries the cost, and the town may borrow to cover the gap. The Province's financial indicators treat 10% to 15% as a moderate risk and more than 15% as a high risk. Collection is the town's job, so a rising number is worth asking about.
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 Conmee? Send us your answer and we will publish it with this question.
Taxes receivable: 2019 $95,872, 2020 $162K, 2021 $117K, 2022 $165K, 2023 $158K, 2024 $214K, 2025 $197K. Of the 2025 total, $43,063 was from earlier years.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 70, lines 0610 to 0699 · archived copy
Typical among similar towns: 10.1% of taxes billed.
Ontario Financial Information Return (FIR), 2025, 30 similar municipalities · Schedules 26 and 70 · archived copy
$859,395of "other revenue" in 2025, against $117,243 in 2024
A surplus is what is left when a year's revenue is more than its spending. The audited 2025 statements show an annual surplus of $918,198, against $301,059 in the budget column and $225,891 in 2024. "Other revenue" was $859,395 in 2025 and $117,243 in 2024. At December 31, 2025 the Township was owed $869,490 in trade receivables (bills sent but not yet paid), up from $31,069 a year earlier. Its net financial assets (what it holds or is owed, minus what it owes) moved from net debt of $802,293 to net financial assets of $113,230. If the $869,490 were left out, the Township would be back in net debt (worked out by us: $113,230 minus $869,490 is a negative $756,260). The Township explains part of the gap with its budget note: the budget by-law balanced at nil, and the $301,059 in the statements is made up of reserve transfers and debt repayments added back. We did not find a published explanation of what the other revenue was.
Most of the 2025 surplus, and the move out of net debt, seems to rest on one large payment that had not arrived by year end. If it is a one-time grant or contribution and it has been collected, the surplus is backed by cash. If it is slow or uncertain, the Township's finances look better on paper than in the bank.
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 Conmee? Send us your answer and we will publish it with this question.
Statement of change in net financial assets: "Annual surplus" budget 301,059, actual 918,198, 2024 as restated 225,891. "Net financial assets (net debt), end of year" budget 301,059, actual 113,230, 2024 (802,293).
Township of Conmee, Financial Statements, December 31, 2025 · Statement of Change in Net Financial Assets (Net Debt), PDF page 8 (printed page 3)
Schedule of segmented disclosure for 2025, row "Other revenue", total column: 859,395.
Township of Conmee, Financial Statements, December 31, 2025 · Schedule 2, Schedule of Segmented Disclosure, 2025, PDF page 21 (printed page 16)
Schedule of segmented disclosure for 2024 (as restated), row "Other revenue", total column: 117,243.
Township of Conmee, Financial Statements, December 31, 2025 · Schedule 2, Schedule of Segmented Disclosure, 2024 as restated, PDF page 22 (printed page 17)
Note 5, Accounts receivable: "Trade receivable" 869,490 in 2025 and 31,069 in 2024. In the statement of cash flows, "Accounts receivable" shows (805,605) for 2025 and 16,612 for 2024.
Township of Conmee, Financial Statements, December 31, 2025 · Note 5, PDF page 14 (printed page 9); Statement of Cash Flows, PDF page 9 (printed page 4)
Note 13, Budget: the Financial Plan (Budget) Bylaw surplus for the year is shown as "-". It adds "Budgeted transfers to reserves" 194,706 and "Debt repayment" 106,353 to reach a "Budget surplus per statement of operations" of 301,059.
Township of Conmee, Financial Statements, December 31, 2025 · Note 13, PDF page 17 (printed page 12)
$301,121in reserve funds at the end of 2025, while the reserve bank account held $108,416
A reserve fund is money Council sets aside for a stated purpose, like a fire truck or road repairs. At the end of 2025 the statements list $301,121 in reserve funds, up from $9,564 a year earlier. The Township's "Reserve fund bank account" held $108,416. The difference is $192,705 (worked out by us). The operating bank account was overdrawn by $17,484, and the Township's $300,000 line of credit was not used.
A reserve is a promise to future residents. If the cash behind it has been spent on day-to-day costs, the reserve exists only on paper, and the Township may have to borrow or raise taxes when the fire truck or the bridge is needed.
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 Conmee? Send us your answer and we will publish it with this question.
Note 10, Accumulated surplus: reserve funds set aside for specific purposes by Council total 301,121 (2024: 9,564). They include "For fire department" 127,099, "For public works" 70,000, "For operating" 40,115, "For landfill closure and post-closure liability" 24,624, "For complex" 23,033, "For government" 12,450 and "For cemetery" 3,800.
Township of Conmee, Financial Statements, December 31, 2025 · Note 10, PDF page 16 (printed page 11)
Note 4, Cash: "Operating bank account (overdraft)" (17,484) in 2025 and 106,257 in 2024. "Reserve fund bank account" 108,416 in 2025 and 28,577 in 2024. Total cash 437,337. The revolving demand line of credit has authorized credit of $300,000, and the Township utilized $nil.
Township of Conmee, Financial Statements, December 31, 2025 · Note 4, PDF page 14 (printed page 9)
$625,414a year short of what the Township's own asset plan says is needed
In July 2026 Council adopted its 2025 Asset Management Plan. An asset management plan counts a town's roads, bridges, buildings, vehicles and equipment, and works out what it costs to keep them going. This plan puts their replacement cost at about $17.4 million and says the Township needs about $777,683 a year to keep them in shape. It puts what the Township sets aside at about $152 thousand, which leaves a gap of $625,414 a year. The plan says that at today's level the Township funds 19.6% of the long-term need, and that fully funding it would take a tax increase of 51.2%. It recommends phasing that in over 15 years with a 2.8% tax increase each year. Council's own report says the plan commits Council to nothing now and that the money questions will be decided in the yearly budget.
A gap like this is paid later, either by raising taxes, borrowing, or letting roads, bridges and buildings wear out. Residents voting in October may want to know which of those the candidates will choose.
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 Conmee? Send us your answer and we will publish it with this question.
Report to Council on adopting the plan: replacement value of "approximately $17.4 million"; "The estimated annual capital requirement to sustain assets is approximately $778,000, while current funding levels are approximately $152,000 annually, resulting in an annual shortfall of approximately $625,000." The report also says the plan "does not commit Council to any immediate financial decisions".
Agenda package, Regular Council Meeting, July 14, 2026 · Administrative Report, Adoption of 2025 Asset Management Plan, PDF page 89 (agenda page 88)
Plan, section 5.2: table of annual funding for tax-funded assets, total 777,683 required and a deficit of 625,414. "Put differently, these infrastructure categories are currently only funded at 19.6% of their long-term requirements." Table 8, "Tax Increase Requirements for Full Funding", "Total 51.2%". The plan says "In 2024, Conmee had annual tax revenues of $1.19 million."
Agenda package, Regular Council Meeting, July 14, 2026 · 2025 Asset Management Plan, section 5.2, PDF pages 117 and 118
Table 9, "Tax Increase Options 5-20 Years": annual increases of 8.7% (5 years), 4.3% (10 years), 2.8% (15 years) and 2.1% (20 years). The plan recommends the 15-year option.
Agenda package, Regular Council Meeting, July 14, 2026 · 2025 Asset Management Plan, section 5.2.3, PDF page 119
About 5 yearsof service life left on the Enders Road Bridge, per the engineer, with no cost estimate yet
A consulting engineer told Council in 2025 that the Enders Road Bridge has about five years of service life left. In October 2025 a proposal for a preliminary assessment at about $20,000 was not supported by Council. As a result, as the April 28, 2026 staff report says, the Township has no project-specific technical information, no cost estimate and no timeline, and does not expect construction in 2026. The July 2026 asset plan says inspections found the bridge needs replacing and that the Township is looking at a culvert or a modular bridge. At the end of 2025 the Township held restricted infrastructure funding of $279,797 (Canada Community-Building Fund) and $79,089 (Ontario Community Infrastructure Fund).
A bridge that fails before it is replaced can close a road and force an emergency job at emergency prices. Without a price, Council and voters cannot judge whether the money on hand is enough.
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 Conmee? Send us your answer and we will publish it with this question.
Administrative report: the bridge "has an estimated remaining service life of approximately five years". "in October 2025, a proposal from North Rock Engineering to undertake a preliminary assessment of the Enders Road Bridge at an estimated cost of approximately $20,000 was not supported." "As a result, Administration does not currently have project-specific technical information beyond the high-level condition review previously provided." The report says construction "is not anticipated during the 2026 construction season".
Agenda package, Regular Council Meeting, April 28, 2026 · Administrative Report, Enders Road Bridge, PDF pages 74 and 75 (agenda pages 73 and 74)
Asset Management Plan, staff feedback: "Recent inspections identified that the bridge on Enders Road requires replacement. The Township is currently evaluating a conversion to a culvert or a modular bridge for this location."
Agenda package, Regular Council Meeting, July 14, 2026 · 2025 Asset Management Plan, Bridges & Culverts staff feedback, PDF page 124
Note 7, Deferred revenue (money received for a stated purpose and not yet spent): "AMO - Canada Community-Building Fund (CCBF)" balance at end of year 279,797; "Ontario Community Infrastructure Fund (OCIF)" balance at end of year 79,089.
Township of Conmee, Financial Statements, December 31, 2025 · Note 7, PDF page 14 (printed page 9)
$282,925carried on the books at the end of 2025 for retiring assets such as landfill closure, against a landfill reserve of $24,624
The Township says the Hume Road landfill stopped taking waste in the 1990s. A closure plan was written in 1999 but the site was never formally closed, so the Township "continues to carry a regulatory obligation". In April 2026 Council hired an engineering firm for $26,600 plus HST to write an updated closure plan. Three firms were invited and one sent a complete proposal. The Township says the new plan will include a cost estimate for the physical closing. A separate report says the Sovereign Road landfill has about 7,482 cubic metres of space left, around eight years at the current rate, and that a 2025 survey found a small area of waste outside the approved footprint. The statements carry an asset retirement obligation of $282,925 for closing and cleaning up assets, including a landfill, and a landfill reserve of $24,624.
Closing a landfill and finding new waste space can cost far more than a small township collects in a year. Residents deserve to know the size of the bill before it arrives.
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 Conmee? Send us your answer and we will publish it with this question.
Administrative report: the Hume Road site "ceased accepting waste in the 1990s"; "a landfill closure plan was prepared in 1999, the site was never formally closed"; the request was "circulated to three qualified consulting firms" and "one complete proposal was received". Council was asked to approve a contract "in the amount of $26,600 plus HST". The report says "The closure plan will include an estimated cost to complete the physical works required to formally close the site".
Agenda package, Regular Council Meeting, April 28, 2026 · Administrative Report, Hume Road Landfill Closure Plan, PDF page 76 (agenda page 75)
Report on the 2023 to 2025 water quality assessment: "approximately 7,482 cubic metres of remaining capacity, representing an estimated remaining lifespan of approximately eight years". "A 2025 survey identified several areas requiring regrading and noted a small area of waste placement outside the approved landfill footprint."
Agenda package, Regular Council Meeting, July 14, 2026 · Administrative Report, 2023-2025 Water Quality Assessment Report, PDF page 194 (agenda page 193)
Note 8, Asset retirement obligation: the obligation covers asbestos and contaminated soil at three buildings, "the closure cost associated with one of the Township's landfills", and two gravel pits. "an obligation of $282,925 (2024 - $269,837) has been accrued", based on "total undiscounted expenditures of $814,422".
Township of Conmee, Financial Statements, December 31, 2025 · Note 8, PDF page 15 (printed page 10)
Note 10, Accumulated surplus: reserve fund "For landfill closure and post-closure liability" 24,624 (2024: 2,391).
Township of Conmee, Financial Statements, December 31, 2025 · Note 10, PDF page 16 (printed page 11)
December 8, 2025date of the auditor's report on the 2024 statements
The auditor's report on the 2024 statements is dated December 8, 2025, almost a year after the year ended. The 2025 report is dated June 23, 2026, which is much closer to the usual timing. The budget by-law for 2024 was adopted on July 23, 2024 and the one for 2025 on May 13, 2025. We did not find the Township's own reason for either timing.
A budget adopted in July covers a year that is already more than half spent, and statements that arrive late give residents old information. The 2025 timing suggests the Township has since caught 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 Conmee? Send us your answer and we will publish it with this question.
Independent auditor's report on the 2024 statements, signed by MNP LLP and dated "December 8, 2025".
Township of Conmee, Financial Statements, December 31, 2024 · Independent Auditor's Report, PDF page 5
Note 13 to the 2024 statements: "The Financial Plan (Budget) By-Law adopted by Council on July 23, 2024 was not prepared on a basis consistent with that used to report actual results".
Township of Conmee, Financial Statements, December 31, 2024 · Note 13, Budget, PDF page 16
Note 13 to the 2025 statements: "The Financial Plan (Budget) By-Law adopted by Council on May 13, 2025". The auditor's report on the 2025 statements is dated June 23, 2026.
Township of Conmee, Financial Statements, December 31, 2025 · Note 13, PDF page 17; Independent Auditor's Report, PDF page 5
$242,456drop in the restated 2024 accumulated surplus from the new retirement-cost rule
In 2025 the Township adopted a new accounting rule that makes it record the future cost of closing landfills and gravel pits and removing asbestos. That cut the 2024 accumulated surplus (the Township's total of past surpluses) by $242,456 as restated. MNP LLP, the auditor, says it also helped the Township adopt the rule, which it calls a "self-review threat" to its independence, and lists safeguards. The audit report to Council says the rule was adopted January 1, 2024. The statements say January 1, 2025. The auditor found no significant deficiencies in internal control.
The auditor's independence is what lets residents trust the statements. The auditor has told Council about the risk and the safeguards, which is the right thing to do. The different start years look like a typing slip, but they appear in a document Council approved.
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 Conmee? Send us your answer and we will publish it with this question.
Auditor's independence letter: "MNP has provided assistance to the Municipality with the adoption of PSAS 3280 Asset Retirement Obligation. This creates a self-review threat to our independence." The letter lists safeguards: a separate advisory team, and management approves all proposed adjusting entries.
Agenda package, Regular Council Meeting, June 23, 2026 · 2025 Audit Findings, Appendix B, PDF page 69
Audit findings report: "Effective January 1, 2024, the Municipality adopted" PS 3280, Asset Retirement Obligations (the text continues on the next page). "no significant deficiencies in internal control have come to our attention."
Agenda package, Regular Council Meeting, June 23, 2026 · 2025 Audit Findings, PDF pages 62 and 63 (the sentence runs across both)
Note 2, Change in accounting policy: "Effective January 1, 2025, the Township adopted PS 3280 Asset Retirement Obligations". Restatement table: "Accumulated surplus" previously reported 2,131,581, adjustment (242,456), as restated 1,889,125.
Township of Conmee, Financial Statements, December 31, 2025 · Note 2, PDF page 13 (printed page 8)