Questions · 9 so far
We read Elizabethtown-Kitley's financial reports and meeting minutes, and compared its numbers with 93 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
$2.9Min savings at the end of 2024
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Elizabethtown-Kitley had $2.9M saved at the end of 2024, down from $5.4M in 2019. That is 32% of one year's spending. Only 2 of 93 similar towns had less, compared with what they spend.
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.
7.58%increase to the Township's part of the 2026 levy, against 4.97% for the whole levy
The tax levy is the total amount the Township asks property owners to pay. A tax bill has three parts: the Township's, the County's and the school boards'. The Township says the approved 2026 budget raises the total levy by 4.97%. The County part rises 2.46% and the school part does not rise, so the total is lower than the Township's own part, which rises 7.58%. For a home assessed at $202,000, the Township says the 2026 increase is $133.13.
Found by reading the town's own documents · 2 sources
$1,180,091fall in reserves and reserve funds in 2024 (worked out by us from $4,036,162 and $2,856,071)
Reserves are savings that council sets aside for a purpose, such as replacing fire trucks or roads. The audited statements show the Township's reserves and reserve funds at $4,036,162 at the end of 2023 and $2,856,071 at the end of 2024. That is a drop of $1,180,091, about 29% (worked out by us). A February 2026 staff report gives the balance at the end of 2025 as $2,799,913.03.
Found by reading the town's own documents · 3 sources
$439,691net financial assets at December 31, 2024, down from $1,802,751
Net financial assets is what the Township has in cash, taxes owed to it and similar assets, minus what it owes. It was $1,802,751 at the end of 2023 and $439,691 at the end of 2024. Its long-term debt at the end of 2024 was $1,925,725, in two loans from Ontario Infrastructure Projects Corporation.
Found by reading the town's own documents · 2 sources
+75%running the town office, 2019 to 2024
Elizabethtown-Kitley spent $936K on running the town office in 2019 and $1.6M in 2024. Prices only went up about 18% in that time. Only 11 of 93 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
$1.7Mowed in unpaid property tax, end of 2024
At the end of 2024, $1.7M of property tax had been billed but not paid. That is 11% of everything billed. Only 16 of 93 similar towns had a higher share. A year earlier it was $1.4M.
Found automatically from the town's financial reports · 2 sources
Background that helps make sense of the rest.
An Integrity Commissioner is an independent person who looks into whether a council member broke the council's code of conduct. At a special council meeting on August 20, 2026, council voted on a motion to publish a commissioner's report on the Township's website. The Township says two members voted for, two against and one abstained, and that the Mayor first broke what was treated as a tie in favour. Its procedural by-law counts an abstention as a vote against, so the motion should have been declared defeated. The Township says it will not publish the report on its website or set up an online register of such reports, and that it will correct the official record at the next regular meeting.
Found by reading the town's own documents · 1 source
The latest audited statements on the Township's budget and finance page are for 2024. KPMG LLP gave a clean opinion ("present fairly") dated June 23, 2025. We did not find the 2025 statements on that page on October 5, 2026, and did not find 2022 either. A February 2026 staff report says staff intend to ask for bids (an RFP) for audit services after the 2025 audit is done.
Found by reading the town's own documents · 2 sources
Since May 1, 2025 the Mayor has strong-mayor powers, which let the Mayor propose the budget and veto council's changes to it. After council passed the 2026 budget on February 23, 2026, there is a set period in which the Mayor may veto. On February 25, 2026 the Mayor decided to shorten that period from 10 days to 2 days, ending that same day, and not to veto anything. The budget took effect on February 25.
Found by reading the town's own documents · 3 sources
$2.9Min savings at the end of 2024
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Elizabethtown-Kitley had $2.9M saved at the end of 2024, down from $5.4M in 2019. That is 32% of one year's spending. Only 2 of 93 similar towns had less, compared with what they spend.
| Year | Savings (reserves) |
|---|---|
| 2019 | $5.4M |
| 2020 | $5.8M |
| 2021 | $5.4M |
| 2022 | $4.7M |
| 2023 | $4.0M |
| 2024 | $2.9M |
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 Elizabethtown-Kitley? Send us your answer and we will publish it with this question.
Savings (reserves and reserve funds): 2019 $5.4M, 2020 $5.8M, 2021 $5.4M, 2022 $4.7M, 2023 $4.0M, 2024 $2.9M.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 70, line 6420 · archived copy
Typical among similar towns: savings equal to 97% of a year's spending. Elizabethtown-Kitley: 32%.
Ontario Financial Information Return (FIR), 2024, 93 similar municipalities · Schedules 40 and 70 · archived copy
7.58%increase to the Township's part of the 2026 levy, against 4.97% for the whole levy
The tax levy is the total amount the Township asks property owners to pay. A tax bill has three parts: the Township's, the County's and the school boards'. The Township says the approved 2026 budget raises the total levy by 4.97%. The County part rises 2.46% and the school part does not rise, so the total is lower than the Township's own part, which rises 7.58%. For a home assessed at $202,000, the Township says the 2026 increase is $133.13.
A cap of 5% sounds like every part of the bill is held to 5%. Here it is the whole bill that is held there, and the part the Township controls rises faster. Residents who read the headline number may expect a smaller rise in what the Township itself spends.
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 Elizabethtown-Kitley? Send us your answer and we will publish it with this question.
The Township says the approved 2026 budget "provides an increase to the tax levy of 4.97%", the increase to the Township's portion is 7.58% ("representing 55.8% of the total levy"), the County's portion rises 2.46% (33.2% of the levy) and the education portion has no increase (11.0%). For a median home assessed at $202,000, the 2026 increase in taxes is $133.13.
The 2026 Budget, Township of Elizabethtown-Kitley web page · section "Resulting Tax Levy Changes" (web page, read October 5, 2026)
Direction to staff DIR-2025-01, dated 2025-09-30, item 1.1: "A total property tax levy impact of not more than 5%, while attempting to maintain current service levels." The preamble speaks of "a significant accumulated infrastructure gap brought about by chronic under-funding over a period of decades".
Mayoral Directive DIR-2025-01 · page 1, item 1 and 1.1
$1,180,091fall in reserves and reserve funds in 2024 (worked out by us from $4,036,162 and $2,856,071)
Reserves are savings that council sets aside for a purpose, such as replacing fire trucks or roads. The audited statements show the Township's reserves and reserve funds at $4,036,162 at the end of 2023 and $2,856,071 at the end of 2024. That is a drop of $1,180,091, about 29% (worked out by us). A February 2026 staff report gives the balance at the end of 2025 as $2,799,913.03.
Reserves are what a township uses to pay for big repairs without borrowing or raising taxes all at once. If they keep falling, either the savings are doing the job they were built for, or future bills will land on the tax levy or on borrowing.
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 Elizabethtown-Kitley? Send us your answer and we will publish it with this question.
Schedule 1: "Reserves and reserve fund balances, end of year" $2,856,071 (2024 actual) and $4,036,162 (2023 actual).
Consolidated financial statements, December 31, 2024 (KPMG LLP, report dated June 23, 2025) · Schedule 1 - Continuity of Reserves and Reserve Funds, PDF page 32
Note 3: the Township's agreement with its bank, CIBC, "provides for an operating credit facility of up to $1,100,000"; at December 31, 2024 there was "$Nil" drawn.
Consolidated financial statements, December 31, 2024 (KPMG LLP, report dated June 23, 2025) · note 3, Bank indebtedness, PDF page 18
Report F-26-04 says: "The total balance of reserves at December 31, 2025, was $2,799,913.03."
Committee of the Whole agenda, February 2, 2026, report F-26-04 (draft 2026 budget stage) · report F-26-04, "Analysis - Reserves", PDF page 4 of 136 (balance also on page 17)
$439,691net financial assets at December 31, 2024, down from $1,802,751
Net financial assets is what the Township has in cash, taxes owed to it and similar assets, minus what it owes. It was $1,802,751 at the end of 2023 and $439,691 at the end of 2024. Its long-term debt at the end of 2024 was $1,925,725, in two loans from Ontario Infrastructure Projects Corporation.
A small positive number leaves little room. If net financial assets turn negative, the Township owes more than it holds in financial assets and has to rely on future taxes or borrowing for the gap.
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 Elizabethtown-Kitley? Send us your answer and we will publish it with this question.
Consolidated Statement of Financial Position: "Net financial assets" $439,691 (2024) and $1,802,751 (2023).
Consolidated financial statements, December 31, 2024 (KPMG LLP, report dated June 23, 2025) · Statement of Financial Position, PDF page 7
Note 5: long-term liabilities are $1,925,725 at 2024 ($2,022,363 at 2023), two loans from Ontario Infrastructure Projects Corporation (2.58%, semi-annual blended payments of $17,578, maturing 2036; and 2.76%, semi-annual blended payments of $57,976, maturing 2041). Interest expense on long-term liabilities in 2024 was $54,471. "These payments are within the annual debt repayment limit prescribed by the Ministry of Municipal Affairs and Housing."
Consolidated financial statements, December 31, 2024 (KPMG LLP, report dated June 23, 2025) · note 5, Long-term liabilities, PDF page 20
+75%running the town office, 2019 to 2024
Elizabethtown-Kitley spent $936K on running the town office in 2019 and $1.6M in 2024. Prices only went up about 18% in that time. Only 11 of 93 similar towns had faster growth here.
| Year | Running the town office | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | +27% | +1% |
| 2021 | +16% | +4% |
| 2022 | +29% | +11% |
| 2023 | +37% | +16% |
| 2024 | +75% | +18% |
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Money spent running the office is money not spent on roads, water or safety. When office costs grow much faster than the services people see, it is fair to ask what the extra money is buying.
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 Elizabethtown-Kitley? Send us your answer and we will publish it with this question.
Running the town office: 2019 $936K, 2020 $1.2M, 2021 $1.1M, 2022 $1.2M, 2023 $1.3M, 2024 $1.6M.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
Biggest driver: Senior management, from $605K to $1.5M.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
Typical growth among similar towns: 42%. Elizabethtown-Kitley ranks 12th of 94.
Ontario Financial Information Return (FIR), 2024, 93 similar municipalities · Schedule 40 · archived copy
$1.7Mowed in unpaid property tax, end of 2024
At the end of 2024, $1.7M of property tax had been billed but not paid. That is 11% of everything billed. Only 16 of 93 similar towns had a higher share. A year earlier it was $1.4M.
| Year | Unpaid property tax at year end |
|---|---|
| 2019 | $1.3M |
| 2020 | $1.4M |
| 2021 | $1.1M |
| 2022 | $1.1M |
| 2023 | $1.4M |
| 2024 | $1.7M |
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 Elizabethtown-Kitley? Send us your answer and we will publish it with this question.
Taxes receivable: 2019 $1.3M, 2020 $1.4M, 2021 $1.1M, 2022 $1.1M, 2023 $1.4M, 2024 $1.7M. Of the 2024 total, $749K was from earlier years.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 70, lines 0610 to 0699 · archived copy
Typical among similar towns: 7.5% of taxes billed.
Ontario Financial Information Return (FIR), 2024, 93 similar municipalities · Schedules 26 and 70 · archived copy
An Integrity Commissioner is an independent person who looks into whether a council member broke the council's code of conduct. At a special council meeting on August 20, 2026, council voted on a motion to publish a commissioner's report on the Township's website. The Township says two members voted for, two against and one abstained, and that the Mayor first broke what was treated as a tie in favour. Its procedural by-law counts an abstention as a vote against, so the motion should have been declared defeated. The Township says it will not publish the report on its website or set up an online register of such reports, and that it will correct the official record at the next regular meeting.
Residents rely on the vote count being right, and on being able to find the reports of the officer who checks council's conduct. The Township's own notice says an error was made.
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 Elizabethtown-Kitley? Send us your answer and we will publish it with this question.
Township notice dated Aug 21, 2026: "two Members voted in favour, two voted against, and one Member abstained"; "an abstention is required to be recorded as a vote in the negative"; "The motion therefore received three votes against and two votes in favour and should have been declared defeated." The Township "will bring this matter forward at the next regular meeting of Council to correct the official record", and "will not be publishing the Integrity Commissioner's report on its website or creating an online register of Integrity Commissioner reports".
Procedural Update: Integrity Commissioner Report, Township of Elizabethtown-Kitley news post · whole post (web page, read October 5, 2026)
The latest audited statements on the Township's budget and finance page are for 2024. KPMG LLP gave a clean opinion ("present fairly") dated June 23, 2025. We did not find the 2025 statements on that page on October 5, 2026, and did not find 2022 either. A February 2026 staff report says staff intend to ask for bids (an RFP) for audit services after the 2025 audit is done.
Audited statements are how residents check the Township's own account of its money. The later they appear, the longer the public relies on budgets and drafts 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 Elizabethtown-Kitley? Send us your answer and we will publish it with this question.
Independent Auditor's Report to the Members of Council: "In our opinion, the accompanying financial statements, present fairly, in all material respects, the financial position of the Entity as at December 31, 2024". Signed by KPMG LLP, Perth, Canada, dated June 23, 2025.
Consolidated financial statements, December 31, 2024 (KPMG LLP, report dated June 23, 2025) · Independent Auditor's Report, PDF pages 5 to 6
Report F-26-04: "the intention of staff is to proceed with an RFP for audit services upon the completion of the 2025 audit."
Committee of the Whole agenda, February 2, 2026, report F-26-04 (draft 2026 budget stage) · report F-26-04, "Departmental Submissions - General Government", PDF page 5 of 136
Since May 1, 2025 the Mayor has strong-mayor powers, which let the Mayor propose the budget and veto council's changes to it. After council passed the 2026 budget on February 23, 2026, there is a set period in which the Mayor may veto. On February 25, 2026 the Mayor decided to shorten that period from 10 days to 2 days, ending that same day, and not to veto anything. The budget took effect on February 25.
A shorter period means the budget starts sooner. It also means council's power to override a veto never came into play. This is a note, not a complaint: the Mayor used the power in public, in writing.
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 Elizabethtown-Kitley? Send us your answer and we will publish it with this question.
Mayoral Decision DEC-2026-01, dated 2026-02-25: "To shorten the prescribed veto period from 10 days to 2 (two) days, ending on February 25, 2026." and "I will not exercise the prescribed powers to veto any Council amendment(s) to the Township's 2026 Budget."
Mayoral Decision DEC-2026-01 · page 1, items 1 and 2
The 2026 Budget "was approved by Council on February 23rd, 2026"; on February 25th the Mayor issued decision DEC-2026-01 and the budget "took effect on February 25, 2026".
The 2026 Budget, Township of Elizabethtown-Kitley web page · top of page (web page, read October 5, 2026)
"On May 1, 2025, strong mayor powers came into effect for the Township of Elizabethtown-Kitley."
Mayoral Powers: Decisions and Directions, Township web page · first paragraph (web page, read October 5, 2026)