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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Englehart'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.
Questions · 9 so far
Things worth asking about
We read Englehart's financial reports and meeting minutes, and compared its numbers with 27 similar Ontario towns. These are the things that stood out.
What these are, and what they are not. A question here means a number or practice is unusual, or harder to see than it should be. It does not mean anyone did anything wrong. Most unusual numbers turn out to have ordinary explanations, and every question lists some. The only way to know is to ask.
Worth asking
Worth asking
There may well be a good reason. It is still worth asking what it is.
$(1,124,472)water reserve at December 31, 2025, down from $(58,935) a year earlier
A reserve is money a town sets aside, on paper, for a named purpose. The Town's water reserve stood at $558,389 at the end of 2023, was $(58,935) at the end of 2024 and was $(1,124,472) at the end of 2025. A negative reserve means the water fund has spent more than it has set aside. By our own arithmetic, the water reserve fell by $1,065,537 in 2025 (worked out by us). In the same year the working capital reserve rose to $2,162,645 from $1,921,176. The 2025 budget slides list a water capital project of $1,273,404 and long-term borrowing of $775,000 for the water project, but the statements do not say that the water project caused the drop.
Found by reading the town's own documents · 3 sources
$985,000temporary borrowing at December 31, 2025, up from $559,075
Council was asked in the 2025 budget to confirm $775,000 of long-term borrowing for the water project. At December 31, 2025 the statements show temporary borrowing of $985,000, up from $559,075, and do not show a separate long-term debt line. The Town owed $1,479,665 in accounts payable and accrued liabilities, up from $886,701. The Town's credit arrangements are large enough to cover this: revolving facilities of $2,765,600, of which $985,000 was used.
Found by reading the town's own documents · 4 sources
$2,269,896landfill closure and care cost recorded at December 31, 2025, with no reserve for it
Accounting rules make a town record the future cost of closing and monitoring its landfill as a debt now. At the end of 2025 the Town recorded $2,269,896 for the landfill, and the statements list it under "Unfunded liabilities", which means no money is set aside for it. The garbage reserve is also below zero, at $(34,244). The statements say the most recent waste capacity study was dated October 2018, and give 39.0% of the landfill's capacity as remaining.
Found by reading the town's own documents · 3 sources
At the end of 2025, $330K of property tax had been billed but not paid. That is 14% of everything billed. Only 5 of 27 similar towns had a higher share. A year earlier it was $241K.
Found automatically from the town's financial reports · 2 sources
At the end of 2025, Englehart owed $985K on temporary loans. That is like putting 18% of a year's income on a line of credit. This is short-term borrowing for building projects, which is normal while waiting for a grant or a long-term loan. But it was already $559K a year earlier, so it has lasted more than a year. Only 2 of 27 similar towns had any temporary loans at the end of 2025.
Found automatically from the town's financial reports · 1 source
June 24, 2026the date the notice gives for adopting the 2026 budget
The Town's budget page links budgets for 2021 to 2025 with figures. For 2026 it links only a notice that says council received an overview of the proposed budget on May 27, 2026 and intended to adopt it on June 24, 2026. The notice says a presentation is on the website and that copies of the budget would be available after June 15, 2026 "upon request". When we read the budget page on October 7, 2026, no 2026 presentation or budget by-law was listed. We therefore used the 2025 budget slides in this pack.
Found by reading the town's own documents · 1 source
$(608,872)net financial assets (net debt) at December 31, 2025, against $232,439 a year earlier
Net financial assets measure what a town holds in cash, investments and money owed to it, less what it owes. At the end of 2024 the Town was at $232,439. At the end of 2025 it was at $(608,872), which is called net debt. The Town's own budget had expected a deeper net debt of $(1,027,604). Net debt is not unusual when a town is building: the Town bought $2,591,812 of capital assets in 2025 and its statements show it was ahead of its budgeted position.
Found by reading the town's own documents · 1 source
$75,431the Town's guarantee of the solar company's debt at December 31, 2025
The Town owns half of Englehart Solar Inc. The Town's share of the company's capital deficiency (what it owes beyond what it owns) is recorded at $102,901. The Town has also guaranteed 10% of the company's long-term debt, which the statements put at $75,431. The condensed table of the company's figures in the 2025 report is headed "2024" and "2023", not 2025 and 2024.
Found by reading the town's own documents · 2 sources
In 2019, Englehart had $2.1M more in cash and money owed to it than it owed to others. By 2025 it was −$609K. About 86% of that change ($2.3M) is a new accounting rule from 2023: towns must now record the future cost of closing things like a landfill. That is not new spending or borrowing. Even leaving that out, only 13 of 27 similar towns are in a weaker position.
Found automatically from the town's financial reports · 2 sources
$(1,124,472)water reserve at December 31, 2025, down from $(58,935) a year earlier
A reserve is money a town sets aside, on paper, for a named purpose. The Town's water reserve stood at $558,389 at the end of 2023, was $(58,935) at the end of 2024 and was $(1,124,472) at the end of 2025. A negative reserve means the water fund has spent more than it has set aside. By our own arithmetic, the water reserve fell by $1,065,537 in 2025 (worked out by us). In the same year the working capital reserve rose to $2,162,645 from $1,921,176. The 2025 budget slides list a water capital project of $1,273,404 and long-term borrowing of $775,000 for the water project, but the statements do not say that the water project caused the drop.
Why it matters
Water and sewer users pay rates that are meant to cover the water system. If the water fund is overdrawn, someone has to pay it back, either through future water rates, through the general tax levy, or through borrowing. Residents should know which.
It could be because…
The water project may have been paid for up front from the water fund, with the long-term loan expected to refill it once the loan is taken out.
Grant money for the project may arrive after the work is paid for.
The negative balance may be a timing effect of how the Town records capital spending against reserves.
Questions you could ask
What caused the water reserve to fall from $558,389 at the end of 2023 to $(1,124,472) at the end of 2025?
How and when will the negative balance be paid back, and will water rates or taxes carry it?
Has the $775,000 of long-term water borrowing been taken out, and will it refill the water reserve?
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 Englehart?Send us your answer and we will publish it with this question.
Note 13, Accumulated Surplus, shows the reserves at December 31, 2025 and 2024: "Water (1,124,472) (58,935)". The same note shows "Working capital 2,162,645 1,921,176" and "Garbage (34,244) (15,632)".
The 2025 capital project list includes the line "Water - $1,273,404". The budget summary says "Long Term Debt (Water Project) - $775,000 - Annual Debt Repayment Obligation to commence at year end".
$985,000temporary borrowing at December 31, 2025, up from $559,075
Council was asked in the 2025 budget to confirm $775,000 of long-term borrowing for the water project. At December 31, 2025 the statements show temporary borrowing of $985,000, up from $559,075, and do not show a separate long-term debt line. The Town owed $1,479,665 in accounts payable and accrued liabilities, up from $886,701. The Town's credit arrangements are large enough to cover this: revolving facilities of $2,765,600, of which $985,000 was used.
Why it matters
Short-term borrowing at the bank's prime rate costs interest and has to be renewed or converted to a long-term loan. Residents should know what the borrowing is for and when it will be replaced.
It could be because…
The temporary borrowing may be construction financing that is meant to be turned into the $775,000 long-term loan once the project is finished.
The rise in accounts payable may be capital invoices for the Eighth Avenue and water work that fell due at year end and were paid early in 2026.
A revolving facility is a normal tool for a small town that waits for grants to arrive.
Questions you could ask
Was the $775,000 of long-term borrowing taken out, and when? If not, why not?
What is the $985,000 of temporary borrowing paying for, and when will it be replaced by a long-term loan?
What made up the rise in trade payables and accrued liabilities to $1,344,910?
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 Englehart?Send us your answer and we will publish it with this question.
The evidence
The Statement of Financial Position lists "Temporary borrowing (note 3) 985,000 559,075" and "Accounts payable and accrued liabilities (note 7) 1,479,665 886,701". Its liabilities list has no line for long-term debt.
Note 3: "The Town has revolving convertible facilities totaling $2,765,600, which is unsecured. As at December 31, 2025, the Town has utilized $985,000 (2024 - $559,075). The interest is calculated at the bank's prime lending rate."
$2,269,896landfill closure and care cost recorded at December 31, 2025, with no reserve for it
Accounting rules make a town record the future cost of closing and monitoring its landfill as a debt now. At the end of 2025 the Town recorded $2,269,896 for the landfill, and the statements list it under "Unfunded liabilities", which means no money is set aside for it. The garbage reserve is also below zero, at $(34,244). The statements say the most recent waste capacity study was dated October 2018, and give 39.0% of the landfill's capacity as remaining.
Why it matters
The landfill will cost money to close and watch for years. Without a plan to save for it, the cost will fall on whoever pays taxes and garbage fees then. Residents of a town this size will want to know that someone is planning for it.
It could be because…
Many small towns carry this cost as an unfunded liability for years, because the work is far off.
The Town's 2025 budget slides recommended that the 2024 garbage and landfill surplus go to a reserve for the landfill, so a reserve may be planned.
The estimate may change when a new capacity study is done.
Questions you could ask
Does the Town have a plan, and a reserve, to pay for closing and monitoring the landfill?
When will the landfill capacity study, last dated October 2018, be updated?
Why is the garbage reserve below zero?
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 Englehart?Send us your answer and we will publish it with this question.
The evidence
Note 11 shows "Landfill $ 2,269,896 $ 2,220,244". It says "The most recent waste capacity study for the landfill site was performed in a report dated October 2018." The table that follows gives 2025 remaining capacity of "39.0%" (39,304 m3).
Note 13 lists "Asset retirement obligations (2,298,123) (2,248,471)" under the heading "Unfunded liabilities", and "Garbage (34,244) (15,632)" among the reserves.
At the end of 2025, $330K of property tax had been billed but not paid. That is 14% of everything billed. Only 5 of 27 similar towns had a higher share. A year earlier it was $241K.
Why are so many property taxes unpaid?
$0$100K$200K$300K$400K
$330K
2019202020212022202320242025
Show as a table
Year
Unpaid property tax at year end
2019
$299K
2020
$276K
2021
$232K
2022
$240K
2023
$334K
2024
$241K
2025
$330K
Why it matters
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.
It could be because…
The final tax bill was due late in the year, so some payments simply arrived in January.
A few large properties are in dispute or being sold for back taxes.
Hard times for residents, which the town may be handling with payment plans.
Questions you could ask
How much is more than one year overdue, and from how many properties?
Are the rules for chasing unpaid taxes applied the same way to everyone?
Has the town registered tax arrears certificates on properties about two years behind? If still unpaid a year after that, Ontario law lets the town sell the property.
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 Englehart?Send us your answer and we will publish it with this question.
The evidence
Taxes receivable: 2019 $299K, 2020 $276K, 2021 $232K, 2022 $240K, 2023 $334K, 2024 $241K, 2025 $330K. Of the 2025 total, $121K was from earlier years.
At the end of 2025, Englehart owed $985K on temporary loans. That is like putting 18% of a year's income on a line of credit. This is short-term borrowing for building projects, which is normal while waiting for a grant or a long-term loan. But it was already $559K a year earlier, so it has lasted more than a year. Only 2 of 27 similar towns had any temporary loans at the end of 2025.
What is the $985K short-term loan for, and when will it be paid off?
$0$200K$400K$600K$800K$1.0M
$985K
2019202020212022202320242025
Show as a table
Year
Temporary loans
2019
$0
2020
$0
2021
$0
2022
$0
2023
$18,000
2024
$559K
2025
$985K
Why it matters
Short-term loans usually cost more interest and can be called in. If they roll over year after year, the town is really carrying debt that does not show up as long-term debt.
It could be because…
The town is waiting for a promised grant to arrive for a finished project.
A long-term loan (debenture) for the project has been approved but not yet issued.
Questions you could ask
Which project is the loan for, and what is the interest rate?
When will it be repaid or turned into a long-term loan, and where does that money come from?
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 Englehart?Send us your answer and we will publish it with this question.
June 24, 2026the date the notice gives for adopting the 2026 budget
The Town's budget page links budgets for 2021 to 2025 with figures. For 2026 it links only a notice that says council received an overview of the proposed budget on May 27, 2026 and intended to adopt it on June 24, 2026. The notice says a presentation is on the website and that copies of the budget would be available after June 15, 2026 "upon request". When we read the budget page on October 7, 2026, no 2026 presentation or budget by-law was listed. We therefore used the 2025 budget slides in this pack.
Why it matters
People deciding how to vote on October 26, 2026 should be able to see what the current council adopted for this year.
It could be because…
The presentation may have been posted on the agenda portal, which we could not read.
The Town may post the adopted budget once the by-law is signed, as it did for 2025.
Questions you could ask
Where can residents read the adopted 2026 budget and the by-law that set the 2026 tax rates?
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 Englehart?Send us your answer and we will publish it with this question.
The evidence
The notice says "Council at its regular meeting held May 27, 2026, received an overview of the Proposed 2026 Budget" and that council intended to adopt the final 2026 Budget "at its regular meeting held" June 24, 2026. It adds "Copies of the Budget will be made available after June 15, 2026, upon request."
$(608,872)net financial assets (net debt) at December 31, 2025, against $232,439 a year earlier
Net financial assets measure what a town holds in cash, investments and money owed to it, less what it owes. At the end of 2024 the Town was at $232,439. At the end of 2025 it was at $(608,872), which is called net debt. The Town's own budget had expected a deeper net debt of $(1,027,604). Net debt is not unusual when a town is building: the Town bought $2,591,812 of capital assets in 2025 and its statements show it was ahead of its budgeted position.
Why it matters
A town in net debt is relying on future taxes and fees to pay for what it has already built. It helps residents to know that the position has changed and why.
It could be because…
The move reflects roads and water work paid for in 2025, partly with borrowing, with grants still to come.
The result was better than the Town's budget, so this is context, not a sign of overspending.
Questions you could ask
What is the Town's plan to return to net financial assets once the current capital work is finished?
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 Englehart?Send us your answer and we will publish it with this question.
The evidence
The Statement of Change in Net Financial Assets shows "Net financial assets (net debt), end of year $ (1,027,604) $ (608,872) $ 232,439" for the 2025 budget, the 2025 actual and the 2024 actual. It also shows "Acquisition of tangible capital assets (2,710,197) (2,591,812) (2,601,462)".
$75,431the Town's guarantee of the solar company's debt at December 31, 2025
The Town owns half of Englehart Solar Inc. The Town's share of the company's capital deficiency (what it owes beyond what it owns) is recorded at $102,901. The Town has also guaranteed 10% of the company's long-term debt, which the statements put at $75,431. The condensed table of the company's figures in the 2025 report is headed "2024" and "2023", not 2025 and 2024.
Why it matters
A guarantee means the Town could be asked to pay if the company cannot. The amounts are small next to the Town's budget, but residents should know about them.
It could be because…
The company's own statements may lag the Town's by a year, so the table may use the latest figures the company had.
The heading may be a typing slip.
Questions you could ask
Which year do the figures in the solar company's table in Note 10 describe?
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 Englehart?Send us your answer and we will publish it with this question.
The evidence
Note 10 shows "Town's share of capital deficiency (50.00% ownership) $ (102,901) $ (97,783)" under column headings "2024 2023".
In 2019, Englehart had $2.1M more in cash and money owed to it than it owed to others. By 2025 it was −$609K. About 86% of that change ($2.3M) is a new accounting rule from 2023: towns must now record the future cost of closing things like a landfill. That is not new spending or borrowing. Even leaving that out, only 13 of 27 similar towns are in a weaker position.
Englehart went from having money in the bank to owing more than it has. What changed?
−$1.0M$0$1.0M$2.0M$3.0M
−$609K
2019202020212022202320242025
Show as a table
Year
Net financial position
2019
$2.1M
2020
$2.5M
2021
$2.8M
2022
$2.6M
2023
$767K
2024
$232K
2025
−$609K
Why it matters
This number is one of the clearest signs of whether a town is living within its means. The accounting-rule part is a bill that will come due when the landfill closes, not money already spent. The rest is real borrowing and spending of savings.
It could be because…
A new accounting rule (asset retirement obligations, from 2023) added a large future cost to the books all at once.
Borrowing for a planned project, such as sewage lagoons, which is paid back over many years.
Questions you could ask
What is the plan and timeline for paying the landfill closing cost?
Without the accounting change, is the town's position getting better or worse?
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 Englehart?Send us your answer and we will publish it with this question.
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