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Not the full picture. Built from public records, which leave things out.Read by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date. Check the sources, and tell us if you spot a mistake. What this site can't tell you
Read by hand. We read Emo's own documents for this site in October 2026; the Sources page lists which ones. The comparisons with other places still come from the Province's yearly reports.
Ontario / EmoUpdated Oct 10, 2026

Your town, in plain words

How Emo uses the money we share.

A clear, checkable guide to Emo's budget, taxes and council decisions. A township on the Rainy River in northwestern Ontario, with a mayor and four councillors. Every figure links back to the public record.

Property tax raised in 2025$2.5Mall property in Emo89% Town11% SchoolsSee where your tax bill goes →
Town spending, 2025$3.7MAbout $6,130 per household, down 1.2% from 2024.See the money →
Property tax change+2.2%Emo's own property tax came to $2.2M in 2025, against $2.2M in 2024.What changed →

Where it goes

Most of every dollar supports the everyday town.

Explore every service →
Running the town office$961K · 26%
Water, sewers and garbage$637K · 17%
Roads and snow$597K · 16%
Parks, arena and library$581K · 16%
Show all 9 servicesShow fewer
Police, fire and safety$354K · 10%
Health$299K · 8%
Housing$202K · 5%
Social services$39,680 · 1%
Planning and business$19,436 · 1%

Day-to-day spending in 2025, from Emo's report to the Province.

A fair comparisonHow does Emo compare?Among 31 similar Ontario towns, Emo's day-to-day spending per household is on the high side.Emo is here · 21 of 31, lowest to highestCompare Emo →

Questions worth asking

A closer look at the numbers.

Each one is a question, not an accusation. Every one lists ordinary reasons it could be true, and the documents it comes from.

All 8 questions
Worth askingMoney health

Why has the auditor given Emo a qualified opinion on its financial statements for 2023, 2024 and 2025?

3 yearsof qualified opinions (2023, 2024 and 2025) on the same accounting rule

An auditor's opinion says whether the statements can be trusted. A "clean" opinion says they present the Township's finances fairly. A "qualified" one says they do, except for one named problem. The auditor (MNP LLP) has qualified its opinion on Emo's statements three years running. The reason given is the same each time: a new accounting rule, PS 3280, makes a township record the future cost of closing or taking apart things it owns (an asset retirement obligation). The auditor says management has only "partially completed" the work for expenses, annual surplus, assets, the obligation and accumulated surplus. The 2025 statements do record one such obligation, for the landfill, at $381,795. The auditor's report does not say which other assets are missing or by how much.

Found by reading the town's own documents · 4 sources

Worth askingOpenness

Where can residents read Emo's budget, when council adopted a 2025 budget on April 29, 2025?

April 29, 2025date the statements say council adopted the 2025 budget by-law; we found no budget posted

A budget is the plan for the year's taxes and spending. The audited statements say Council adopted the 2025 "Financial Plan (Budget) By-Law" on April 29, 2025, and print a short version of it beside the actual results. The Township's Administration & Finance page lists statements, provincial returns and council pay reports, but we found no budget (for 2025, 2026 or any earlier year) on it when we read it on October 10, 2026.

Found by reading the town's own documents · 2 sources

Worth askingMoney health

Why did Emo's capital replacement reserve fund nearly triple in 2025 to $4,592,434, when the budget planned to take $1,940,134 out of savings?

$4,592,434capital replacement reserve fund at the end of 2025, up from $1,659,411

A reserve fund is money set aside for a named purpose. Emo's reserve fund for replacing capital assets (roads, buildings, equipment) rose from $1,659,411 to $4,592,434 in 2025, which is $2,933,023 more (worked out by us). All reserve funds together rose from $2,690,394 to $5,809,041. At the same time the general operating surplus, the Township's day-to-day savings, fell from $2,232,851 to $943,550. Investments, all in a high-interest savings account, rose from $2,725,647 to $6,139,131, an increase of $3,413,484. The cash flow statement shows where much of that came from: the Township collected $1,727,080 of accounts receivable, the money others owed it. A year earlier the accounts receivable balance was $2,494,132, and it was $767,052 at the end of 2025. Meanwhile the Township bought $354,559 of capital assets, against $640,101 in its budget. The statements do not say what the large receivable was.

Found by reading the town's own documents · 5 sources

Worth askingRising costs

Why did the cost of running the town office grow 93% in 6 years?

+93%running the town office, 2019 to 2025

Emo spent $498K on running the town office in 2019 and $961K in 2025. Prices only went up about 21% in that time. Only 4 of 30 similar towns had faster growth here.

Found automatically from the town's financial reports · 3 sources

Show 4 more questionsShow fewer
Good to knowRecord-keeping

Why does the budget in Emo's 2025 statements show $955,007 more surplus than the year produced, and user fees $1,209,109 higher?

$1,209,109gap between budgeted ($3,343,592) and actual ($2,134,483) user fees in 2025 (worked out by us)

The statement of operations prints the 2025 budget beside the actual results. The budgeted operating surplus is $2,549,174 and the actual is $1,594,167, a gap of $955,007 (worked out by us). Revenue was $865,896 below the budget and spending $89,111 above (worked out by us). The biggest revenue gap is "User fees and service charges": $3,343,592 budgeted and $2,134,483 actual. Some lines do not line up by service: environmental services was budgeted at $650,258 and cost $941,583, health services $88,599 against $299,629, and social housing $457,477 against $202,185. The three health and social lines together were $546,076 in the budget and $541,494 in the actuals (worked out by us), so part of this is how the budget was sorted. The Township's own note says the budget was not drawn up on the same basis as the statements and lists the adjustments.

Found by reading the town's own documents · 2 sources

Good to knowMoney health

How will Emo pay for the $513,590 expected cost of closing its landfill, when its landfill closure reserve fund holds $302,996?

$513,590expected future landfill closure spending, against a $302,996 reserve fund

A landfill has to be closed and looked after when it is full. The Township records this future cost as $381,795 on its books (an asset retirement obligation), up from $372,483, because the cost is brought back to today's value. Its estimate of the total future spending, not reduced to today's value, is $513,590, spread over 35 years. The Township says the landfill opened on January 1, 1990 and is expected to be retired in 36 years. A landfill closure reserve fund holds $302,996 (2024 $293,388). The accumulated surplus note lists the whole $381,795 as a deficit still to be funded.

Found by reading the town's own documents · 2 sources

Good to knowRising costs

Why did Emo's payments to the Rainy River services board and the health unit rise by $43,692 in 2025?

$534,726paid to two outside boards in 2025, up from $491,034

Emo pays two outside boards for services it does not run itself. These are the District of Rainy River Services Board (social housing, child care and assistance) and the Northwestern Health Unit (public health). In 2025 the payment to the services board was $457,477 against $425,873 in 2024, which is $31,604 more (7.4%, worked out by us), and the health unit $77,249 against $65,161, which is $12,088 more (18.6%, worked out by us). Together $534,726 against $491,034, which is $43,692 more (worked out by us), or 8.9% (worked out by us). The Township does not set these amounts.

Found by reading the town's own documents · 2 sources

Good to knowMoney health

How much of Emo's 2025 surplus of $1,594,167 came from one-time grants and investment income?

$1,594,167annual surplus in 2025, with $439,676 of capital grants recognized in the year

The statements show an annual surplus of $1,594,167 for 2025, up from $1,326,580. Government transfers (grants) rose to $883,016 from $580,301, which is $302,715 more (worked out by us). Of the 2025 amount, $439,676 is capital transfers (money for buying or building assets: $197,637 federal and $242,039 provincial), against $167,494 in 2024 (worked out by us). Realized investment income was $154,312 in 2025 against a loss of $135,683 in 2024. The Township spent $354,559 on assets in 2025.

Found by reading the town's own documents · 4 sources

Where your tax bill goes

A property tax bill in Emo pays for the town and schools. Only part of it goes to the town, and that part is what Emo council controls.

Tax bill split: Emo 89%, Schools 11%
$2.5Mraised in 2025
  • Emo89%
  • Schools11%
  • Every fact, sourced

    Each number links to the public document it came from. Check it yourself.

  • No accusations

    We ask questions. Every one lists ordinary reasons a number could look odd.

  • Compared fairly

    Towns are only compared with places of a similar size and kind, from the same yearly reports.

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