Questions · 11 so far
We read East Garafraxa's financial reports and meeting minutes, and compared its numbers with 28 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
+14%town property tax, 2024 to 2025
In 2025, East Garafraxa collected $553K more in its own property tax than in 2024. That is a 14% jump, while prices went up about 2.1%. None of the 28 similar towns raised theirs by more.
Found automatically from the town's financial reports · 3 sources
There may well be a good reason. It is still worth asking what it is.
$664,818capital assets acquired in 2025, against $3,070,000 in the restated budget
Capital means roads, bridges, vehicles and buildings that last many years. The Township's 2025 budget set aside $3,070,000 to buy or build them. The statements show $664,818 actually spent. The same budget counted on $1,003,000 of new long-term borrowing. The 2025 statements list no long-term debt on the balance sheet. The Township's own note explains how the budget was restated for the statements, but not why the work was not done.
Found by reading the town's own documents · 4 sources
$2,707,668in Township reserves at December 31, 2025 (not counting the fire board's capital reserve fund)
Reserves are savings set aside for later costs. The Township's 2026 Asset Management Plan says its reserves are "currently insufficient" for coming capital needs and that forecasts show reserves and other funding "substantially depleted" over the planning period. At the end of 2025 the reserves (not counting the fire board's) stood at $2,707,668, down from $2,773,406 a year earlier, after rising from $1,854,305 at the end of 2023. The plan says borrowing may be needed.
Found by reading the town's own documents · 4 sources
62.8average Bridge Condition Index in 2025, down from 71.6 in 2023
The Township's 2026 Asset Management Plan says the 2025 inspection found 17 structures in Good condition, 10 in Fair and 4 in Poor. The average Bridge Condition Index (a score out of 100 where lower is worse) was 62.8 in 2025, down from 71.6 in 2023.
Found by reading the town's own documents · 2 sources
$4,562,452taxation revenue in 2025, up from $3,579,104 in 2023
Taxation revenue (property taxes kept by the Township, not the school boards or the County) was $3,579,104 in 2023, $4,009,157 in 2024 and $4,562,452 in 2025. That is a rise of $983,348 over two years, or about 27%, both worked out by us. The 2025 figure was close to what the budget planned ($4,457,261). The statements do not say how much of the rise is a higher tax rate and how much is new buildings or other growth.
Found by reading the town's own documents · 2 sources
$1,854,468salaries and benefits in 2025, against $1,613,692 in 2024
The Township's pay and benefits line was $1,854,468 in 2025 and $1,613,692 in 2024, a rise of $240,776, or about 14.9% (both worked out by us). About half of the 2025 total sits in transportation services (roads), and most of the rest in general government. The statements do not explain the rise.
Found by reading the town's own documents · 2 sources
+67%roads and snow, 2019 to 2025
East Garafraxa spent $1.2M on roads and snow in 2019 and $1.9M in 2025. Prices only went up about 21% in that time. Only 3 of 28 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
$1.1Mowed in unpaid property tax, end of 2025
At the end of 2025, $1.1M of property tax had been billed but not paid. That is 13% of everything billed. Only 6 of 28 similar towns had a higher share. A year earlier it was $1.1M.
Found automatically from the town's financial reports · 2 sources
Background that helps make sense of the rest.
$(56,129)the Township's share of the fire board's surplus (deficit) at December 31, 2025
East Garafraxa includes a share of the shared Grand Valley and District Fire Board in its own statements. The Township's share of the Board's surplus was $4,435 at the end of 2024 and a deficit of $(56,129) at the end of 2025. Over the same year the Board's capital reserve fund (savings for equipment) rose from $348,404 to $517,475. The Township's share of the Board's operating costs was 15.3% in 2025 and 16.2% in 2024.
Found by reading the town's own documents · 2 sources
$3,839,818gravel inventory on the balance sheet at December 31, 2025
The balance sheet lists gravel inventory (gravel the Township holds for extraction) at $3,839,818 at the end of 2025, down from $3,904,120. That is nearly a quarter of the $17,296,285 the statements list as non-financial assets (a share worked out by us, about 22%). The Township's note says cost is based on engineer estimates of the tonnes available, less what was taken out in the year. The 'gravel' operating reserve is $130,000.
Found by reading the town's own documents · 4 sources
$572per home on snow ploughing, 2025
East Garafraxa spent about $572 per home on snow ploughing in 2025. The typical similar town spent $150. None of the 28 similar towns spent more.
Found automatically from the town's financial reports · 1 source
+14%town property tax, 2024 to 2025
In 2025, East Garafraxa collected $553K more in its own property tax than in 2024. That is a 14% jump, while prices went up about 2.1%. None of the 28 similar towns raised theirs by more.
| Year | Town property tax |
|---|---|
| 2019 | $2.5M |
| 2020 | $2.7M |
| 2021 | $2.7M |
| 2022 | $3.1M |
| 2023 | $3.6M |
| 2024 | $4.0M |
| 2025 | $4.6M |
A big one-year jump usually means something changed: a new cost, a service that grew, savings being rebuilt, or a problem from earlier years being paid for now. Residents should be able to see exactly which. Spread across every home, it is about $548 more each year.
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 East Garafraxa? Send us your answer and we will publish it with this question.
Town property tax: $4,019,626 in 2024, $4,572,921 in 2025.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 10, line 9940 · archived copy
Typical increase among 28 similar Ontario towns: 6.3%. East Garafraxa ranks 1st highest.
Ontario Financial Information Return (FIR), 2025, 28 similar municipalities · Schedule 10, line 9940 · archived copy
Prices (inflation) rose 2.1% over the same year.
$664,818capital assets acquired in 2025, against $3,070,000 in the restated budget
Capital means roads, bridges, vehicles and buildings that last many years. The Township's 2025 budget set aside $3,070,000 to buy or build them. The statements show $664,818 actually spent. The same budget counted on $1,003,000 of new long-term borrowing. The 2025 statements list no long-term debt on the balance sheet. The Township's own note explains how the budget was restated for the statements, but not why the work was not done.
Residents pay taxes toward a capital plan. If most of it is not built, the money may sit in reserves, and roads and bridges that were meant to be fixed keep getting older.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for East Garafraxa? Send us your answer and we will publish it with this question.
The Statement of Change in Net Financial Assets prints "Acquisition of tangible capital assets" as "(3,070,000)" in the 2025 budget column and "(664,818)" in the 2025 actual column (2024 actual: "(141,592)").
Township of East Garafraxa, Consolidated Financial Statements, December 31, 2025 · Consolidated Statement of Change in Net Financial Assets, PDF page 7
Note 4, Budget Amounts, reconciles the approved budget of "$ 8,488,750" to the statement figures. It lists "Transfer from reserves, net" of "(1,422,477)" and "New long term debt" of "(1,003,000)" taken out of revenue, and "Acquisition of tangible capital assets" of "(3,070,000)" taken out of expenses.
Township of East Garafraxa, Consolidated Financial Statements, December 31, 2025 · Note 4, Budget Amounts, PDF page 13
Schedule of Tangible Capital Assets: additions in 2025 were "664,818" (2024: "141,592"), of which vehicles "412,948" and work in progress "129,980".
Township of East Garafraxa, Consolidated Financial Statements, December 31, 2025 · Schedule 2, Consolidated Schedule of Tangible Capital Assets, PDF page 16
For the year before, Note 4 shows "Acquisition of tangible capital assets" of "(528,900)" in the 2024 budget, against additions of "141,592" in the 2024 statements.
Township of East Garafraxa, Consolidated Financial Statements, December 31, 2024 · Note 4, Budget Amounts, PDF page 13
$2,707,668in Township reserves at December 31, 2025 (not counting the fire board's capital reserve fund)
Reserves are savings set aside for later costs. The Township's 2026 Asset Management Plan says its reserves are "currently insufficient" for coming capital needs and that forecasts show reserves and other funding "substantially depleted" over the planning period. At the end of 2025 the reserves (not counting the fire board's) stood at $2,707,668, down from $2,773,406 a year earlier, after rising from $1,854,305 at the end of 2023. The plan says borrowing may be needed.
Roads, bridges and trucks wear out on a schedule. If savings run out before they are replaced, the choices are a bigger tax levy, more debt or doing less. Residents voting on October 26, 2026 may want to know which.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for East Garafraxa? Send us your answer and we will publish it with this question.
The Asset Management Plan says: "The Township's reserve balances are currently insufficient to fully fund anticipated future capital requirements."
Township of East Garafraxa, 2026 Asset Management Plan · Capital Financing Strategy, PDF page 24
The plan says: "Current forecasts indicate that existing reserve balances and available funding sources will be substantially depleted over the planning period."
Township of East Garafraxa, 2026 Asset Management Plan · Infrastructure Gap Assessment, PDF page 27
Schedule of Accumulated Surplus: total reserves "2,707,668" at 2025 and "2,773,406" at 2024. Among them, "Vehicle fleet" "467,642" (2024: "600,590") and "Bridges and culverts" "614,467" (2024: "624,467").
Township of East Garafraxa, Consolidated Financial Statements, December 31, 2025 · Schedule 4, Consolidated Schedule of Accumulated Surplus, PDF page 18
Schedule of Accumulated Surplus: total reserves "2,773,406" at 2024 and "1,854,305" at 2023.
Township of East Garafraxa, Consolidated Financial Statements, December 31, 2024 · Schedule 4, Consolidated Schedule of Accumulated Surplus, PDF page 18
62.8average Bridge Condition Index in 2025, down from 71.6 in 2023
The Township's 2026 Asset Management Plan says the 2025 inspection found 17 structures in Good condition, 10 in Fair and 4 in Poor. The average Bridge Condition Index (a score out of 100 where lower is worse) was 62.8 in 2025, down from 71.6 in 2023.
Bridges and culverts carry roads, school buses and farm equipment. A falling score is an early warning that repair costs are coming, and the Township's savings for them are limited (see the question about reserves).
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 East Garafraxa? Send us your answer and we will publish it with this question.
"The 2025 inspection results identified: 17 structures in Good condition; 10 structures in Fair condition; 4 structures in Poor condition; and No structures in Critical condition."
Township of East Garafraxa, 2026 Asset Management Plan · Bridges and Large Culverts, PDF page 11
"The average BCI for the bridge and culvert inventory was 62.8 in 2025, compared to 71.6 in 2023."
Township of East Garafraxa, 2026 Asset Management Plan · Bridges and Large Culverts, PDF page 11
$4,562,452taxation revenue in 2025, up from $3,579,104 in 2023
Taxation revenue (property taxes kept by the Township, not the school boards or the County) was $3,579,104 in 2023, $4,009,157 in 2024 and $4,562,452 in 2025. That is a rise of $983,348 over two years, or about 27%, both worked out by us. The 2025 figure was close to what the budget planned ($4,457,261). The statements do not say how much of the rise is a higher tax rate and how much is new buildings or other growth.
Property taxes are the biggest source of money the Township has. A rise of this size over one council term is worth a clear explanation before an election.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for East Garafraxa? Send us your answer and we will publish it with this question.
Taxation revenue: 2025 budget "$ 4,457,261", 2025 actual "$ 4,562,452", 2024 actual "$ 4,009,157".
Township of East Garafraxa, Consolidated Financial Statements, December 31, 2025 · Consolidated Statement of Operations, PDF page 6
Taxation revenue: 2024 actual "$ 4,009,157", 2023 actual "$ 3,579,104".
Township of East Garafraxa, Consolidated Financial Statements, December 31, 2024 · Consolidated Statement of Operations, PDF page 6
$1,854,468salaries and benefits in 2025, against $1,613,692 in 2024
The Township's pay and benefits line was $1,854,468 in 2025 and $1,613,692 in 2024, a rise of $240,776, or about 14.9% (both worked out by us). About half of the 2025 total sits in transportation services (roads), and most of the rest in general government. The statements do not explain the rise.
Staff pay is one of the few costs that carries forward every year. A fast rise raises the levy for good, so residents may want to know whether it came from new jobs, wage settlements or one-time costs.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for East Garafraxa? Send us your answer and we will publish it with this question.
Schedule of Segmented Disclosure, "Salaries and benefits": total "$ 1,854,468" for 2025 and "$ 1,613,692" for 2024. By service in 2025: general government "$ 847,576", transportation services "901,798".
Township of East Garafraxa, Consolidated Financial Statements, December 31, 2025 · Schedule 1, Consolidated Schedule of Segmented Disclosure, PDF page 15
The Township's contribution to the pension plan (OMERS) was "$108,384" for 2025 (2024: "$88,717").
Township of East Garafraxa, Consolidated Financial Statements, December 31, 2025 · Note 6, Pension Agreements, PDF page 13
+67%roads and snow, 2019 to 2025
East Garafraxa spent $1.2M on roads and snow in 2019 and $1.9M in 2025. Prices only went up about 21% in that time. Only 3 of 28 similar towns had faster growth here.
| Year | Roads and snow | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | −10% | +1% |
| 2021 | +9% | +4% |
| 2022 | +23% | +11% |
| 2023 | +28% | +16% |
| 2024 | +37% | +18% |
| 2025 | +67% | +21% |
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
When one area grows much faster than prices, it is either doing more (which may be great) or paying more for the same thing. Residents deserve to know which.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for East Garafraxa? Send us your answer and we will publish it with this question.
Roads and snow: 2019 $1.2M, 2020 $1.0M, 2021 $1.3M, 2022 $1.4M, 2023 $1.5M, 2024 $1.6M, 2025 $1.9M.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
Biggest driver: Snow ploughing, from $277K to $578K.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
Typical growth among similar towns: 44%. East Garafraxa ranks 4th of 29.
Ontario Financial Information Return (FIR), 2025, 28 similar municipalities · Schedule 40 · archived copy
$1.1Mowed in unpaid property tax, end of 2025
At the end of 2025, $1.1M of property tax had been billed but not paid. That is 13% of everything billed. Only 6 of 28 similar towns had a higher share. A year earlier it was $1.1M.
| Year | Unpaid property tax at year end |
|---|---|
| 2019 | $492K |
| 2020 | $650K |
| 2021 | $413K |
| 2022 | $603K |
| 2023 | $858K |
| 2024 | $1.1M |
| 2025 | $1.1M |
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 East Garafraxa? Send us your answer and we will publish it with this question.
Taxes receivable: 2019 $492K, 2020 $650K, 2021 $413K, 2022 $603K, 2023 $858K, 2024 $1.1M, 2025 $1.1M. Of the 2025 total, $327K was from earlier years.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 70, lines 0610 to 0699 · archived copy
Typical among similar towns: 8.7% of taxes billed.
Ontario Financial Information Return (FIR), 2025, 28 similar municipalities · Schedules 26 and 70 · archived copy
$(56,129)the Township's share of the fire board's surplus (deficit) at December 31, 2025
East Garafraxa includes a share of the shared Grand Valley and District Fire Board in its own statements. The Township's share of the Board's surplus was $4,435 at the end of 2024 and a deficit of $(56,129) at the end of 2025. Over the same year the Board's capital reserve fund (savings for equipment) rose from $348,404 to $517,475. The Township's share of the Board's operating costs was 15.3% in 2025 and 16.2% in 2024.
The Township pays for fire protection through this Board. A deficit in a shared board's account may have to be made up by the member towns in a later year; the statements do not say.
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 East Garafraxa? Send us your answer and we will publish it with this question.
Schedule of Accumulated Surplus: "Grand Valley and District Fire Board" "(56,129)" in 2025 and "4,435" in 2024. "Grand Valley and District Fire Board capital" reserve fund "517,475" in 2025 and "348,404" in 2024.
Township of East Garafraxa, Consolidated Financial Statements, December 31, 2025 · Schedule 4, Consolidated Schedule of Accumulated Surplus, PDF page 18
Note 1(b) says the Fire Board is consolidated by proportion: "operating - 15.3% in 2025; 16.2% in 2024" and "capital - 14.0% in 2025; 14.0% in 2024".
Township of East Garafraxa, Consolidated Financial Statements, December 31, 2025 · Note 1(b), Basis of Consolidation, PDF page 9
$3,839,818gravel inventory on the balance sheet at December 31, 2025
The balance sheet lists gravel inventory (gravel the Township holds for extraction) at $3,839,818 at the end of 2025, down from $3,904,120. That is nearly a quarter of the $17,296,285 the statements list as non-financial assets (a share worked out by us, about 22%). The Township's note says cost is based on engineer estimates of the tonnes available, less what was taken out in the year. The 'gravel' operating reserve is $130,000.
A big number on the balance sheet is not cash. Its value depends on an engineer's estimate of tonnes and on whether the gravel is used or sold. Residents may want to know how much of it supports roads and how much is a bookkeeping figure.
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 East Garafraxa? Send us your answer and we will publish it with this question.
Statement of Financial Position: "Gravel inventory" "3,839,818" in 2025 and "3,904,120" in 2024; non-financial assets total "17,296,285".
Township of East Garafraxa, Consolidated Financial Statements, December 31, 2025 · Consolidated Statement of Financial Position, PDF page 5
Note 1(g), Inventory: "Gravel inventory is valued at the lower of cost or net realizable value. Cost is determined based on engineer estimates of the tonnes available for extraction less amounts extracted during the year."
Township of East Garafraxa, Consolidated Financial Statements, December 31, 2025 · Note 1(g), Inventory, PDF page 10
Statement of Cash Flows: "Consumption of gravel inventory" "64,302" in 2025 (2024: "21,400").
Township of East Garafraxa, Consolidated Financial Statements, December 31, 2025 · Consolidated Statement of Cash Flows, PDF page 8
Schedule 4, Consolidated Schedule of Accumulated Surplus, Operating Reserves: "Gravel 130,000 130,000" (2025, 2024).
Township of East Garafraxa, Consolidated Financial Statements, December 31, 2025 · Schedule 4, Consolidated Schedule of Accumulated Surplus, PDF page 18 (printed page 18)
$572per home on snow ploughing, 2025
East Garafraxa spent about $572 per home on snow ploughing in 2025. The typical similar town spent $150. None of the 28 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 East Garafraxa? Send us your answer and we will publish it with this question.
Snow ploughing per home: East Garafraxa $572; typical similar town $150; ranked 1st highest of 29.
Ontario Financial Information Return (FIR), 2025, 28 similar municipalities · Schedule 40 and Schedule 2 · archived copy