Questions · 10 so far
We read Essa's financial reports and meeting minutes, and compared its numbers with 26 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
$112per home on council, 2025
Essa spent about $112 per home on council in 2025. The typical similar town spent $50. Only 2 of 26 similar towns spent more.
Found automatically from the town's financial reports · 1 source
There may well be a good reason. It is still worth asking what it is.
$1,892,385speed camera revenue in 2025, against a budget of $1,160,000
Automated speed enforcement (ASE) means cameras that photograph vehicles going over the limit in school and community safety zones, and the owner gets a penalty notice. Essa's 2026 budget book shows that in 2025 the program brought in $1,892,385 against a budget of $1,160,000, and cost $1,158,690 in contract services. The book prints a 2025 total for the program of $666,417, which is not what those two lines leave, so other amounts may sit in the total. A second line, the Joint Processing Data Centre, brought in $1,114,053 against a budget of $2,358,000, with a printed total of $484,672. The budget does not say what that centre is. Both lines are blank for 2026. The Township's asset plan says speed camera money goes first to traffic calming, then to roads and bridges, and the 2026 capital budget names an ASE reserve as one of the sources for several road jobs. A provincial bulletin in Essa's own agenda says changes to the Highway Traffic Act would remove municipal authority to run speed cameras. In June 2026 staff reported interim funding of $230,642.00 from the Ministry of Transportation for replacing the cameras.
Found by reading the town's own documents · 7 sources
$9,731,294yearly funding gap in the 2025 Asset Management Plan: $4,106,887 available against $13,838,181 needed
An asset management plan estimates what it will cost to keep roads, bridges, buildings, vehicles, and water and sewer pipes in working order. Essa's 2025 plan says the yearly need averages $13.8 million. It says the Township is committing about $4.1 million a year to capital projects or reserves, so there is a yearly funding gap of $9.7 million, and the Township is funding 29.7% of what its assets need. Roads alone have a gap of $2,902,852 and bridges and culverts $1,887,337. The Township's chosen plan is to close the gap slowly over 15 years: tax-funded assets to 75% of full funding, and water and sewer rates to full funding. The plan also says that for 47% of assets no condition data existed, so age was used instead.
Found by reading the town's own documents · 4 sources
$24,767,467held in the development charges reserve at the end of 2024, with $2,228,915 used that year
Development charges are fees the Township collects when new homes and buildings go up, to pay for the roads, water pipes, parks and buildings that growth needs. The law restricts what they can be spent on, so the statements report them as owing to future projects until the work is done. The 2024 budget expected $6,310,430 of development charges to be used. The statements show $2,228,915. At the end of 2024 the development charges reserve held $24,767,467. The statements say the Township bought $9,680,382 of capital assets in 2024 against a budget of $17,344,028. The 2026 capital budget plans to use $7,772,053 of development charges, including $4,630,000 for a new joint fire station, public works and recreation building. On December 17, 2025 staff asked Council to accept a tender of $4,838,103.27 for that building.
Found by reading the town's own documents · 7 sources
$120,000budgeted for planning legal fees in 2026, against $46,919 spent in 2025
The planning department's legal fee line was $479 in 2024, against a budget of $10,000. In 2025 it was $46,919, against a budget of $25,000. The 2026 budget raises it to $120,000, a rise of $95,000 or 380%. The planning department's contract services line is also higher, at $175,000 against $86,000 actually spent in 2025. We did not find the Township's own explanation. Closed-session agendas show Council has met in private about appeals to the Ontario Land Tribunal (the provincial body that hears planning appeals) on September 17, 2025 and about a proposed development on May 6, 2026. The 2024 financial statements say the Township "has been named in several lawsuits" and put no amount aside.
Found by reading the town's own documents · 5 sources
+84%police, fire and safety, 2019 to 2025
Essa spent $4.5M on police, fire and safety in 2019 and $8.2M in 2025. Prices only went up about 21% in that time.
Found automatically from the town's financial reports · 2 sources
$3.3Mowed in unpaid property tax, end of 2025
At the end of 2025, $3.3M of property tax had been billed but not paid. That is 11% of everything billed. Only 5 of 26 similar towns had a higher share. A year earlier it was $3.0M.
Found automatically from the town's financial reports · 2 sources
Background that helps make sense of the rest.
$550,000budgeted bank interest in 2026, against $679,926 in 2025 and a 2025 budget of $1,059,120
The audited 2024 statements show investment income of $1,772,491, against a budget of $1,059,120, and $1,938,467 the year before. The 2026 operating budget has a bank interest line that was budgeted at the same $1,059,120 for 2025, came in at $679,926 for 2025, and is cut to $550,000 for 2026. The two figures may not measure the same thing. The statements say $991,886 of interest in 2024 was added to the obligatory reserve funds (such as development charges), and the documents do not say whether that sits inside the $1,772,491. At the end of 2024 the Township held $34,524,277 in cash and $20,541,300 in guaranteed investment certificates (GICs, bank deposits that pay a fixed rate).
Found by reading the town's own documents · 3 sources
$439,162amortization left out of the 2023 statements, found and restated in 2024
Amortization is the yearly cost of an asset wearing out, spread over its life. The 2024 statements say the Township restated its 2023 results because amortization "previously omitted" in error had not been recorded: $439,162. The 2023 annual surplus was first stated as $3,161,267 and is now $2,722,105. Opening 2024 accumulated surplus was lowered to match. The auditor's opinion on the 2024 statements is clean ("present fairly"). The restatement is a non-cash accounting correction and did not change cash.
Found by reading the town's own documents · 2 sources
$169.50billed by the Integrity Commissioner for 2025, against $7,932.60 for 2024
An Integrity Commissioner is an independent person, hired by the Township, who handles complaints about council members' conduct and gives members confidential advice. The Township posts the yearly reports. For 2024 the Integrity Commissioner received one Code of Conduct complaint, which was dismissed without investigation, and three requests for advice, and billed $7,932.60. For 2025 there were no complaints, no requests for advice, one general inquiry, and the bill was $169.50. The 2023 report (a different firm) covered four requests for advice and one complaint disposed of without an investigation.
Found by reading the town's own documents · 3 sources
$112per home on council, 2025
Essa spent about $112 per home on council in 2025. The typical similar town spent $50. Only 2 of 26 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 Essa? Send us your answer and we will publish it with this question.
Council per home: Essa $112; typical similar town $50; ranked 3rd highest of 27.
Ontario Financial Information Return (FIR), 2025, 26 similar municipalities · Schedule 40 and Schedule 2 · archived copy
$1,892,385speed camera revenue in 2025, against a budget of $1,160,000
Automated speed enforcement (ASE) means cameras that photograph vehicles going over the limit in school and community safety zones, and the owner gets a penalty notice. Essa's 2026 budget book shows that in 2025 the program brought in $1,892,385 against a budget of $1,160,000, and cost $1,158,690 in contract services. The book prints a 2025 total for the program of $666,417, which is not what those two lines leave, so other amounts may sit in the total. A second line, the Joint Processing Data Centre, brought in $1,114,053 against a budget of $2,358,000, with a printed total of $484,672. The budget does not say what that centre is. Both lines are blank for 2026. The Township's asset plan says speed camera money goes first to traffic calming, then to roads and bridges, and the 2026 capital budget names an ASE reserve as one of the sources for several road jobs. A provincial bulletin in Essa's own agenda says changes to the Highway Traffic Act would remove municipal authority to run speed cameras. In June 2026 staff reported interim funding of $230,642.00 from the Ministry of Transportation for replacing the cameras.
Speed camera revenue is not tax money, but it is public money that is paying for road work, and the program is changing. Residents can reasonably ask how much sits in the ASE reserve, what it is allowed to pay for, and whether road work now planned around it still goes ahead if the revenue stops.
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 Essa? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: Speed camera reserve balance and the Joint Processing Data Centre agreements, with wording you can copy.
03-020-001 Essa Automated Speed Enforcement, columns 2025 Actual, 2025 Budget, 2026 Budget: "7500 - Automated Speed Enforcement" revenue 1,892,385, 1,160,000, nothing in 2026. "6069 - Contract Services" 1,158,690, 606,000, nothing. "6091 - Transfer to Reserve from Gener" nothing, 449,900, nothing. The line total is "Essa Automated Speed Enforcement" 666,417 for 2025 and nothing for 2026.
Township of Essa, 2026 Approved Budget (operating, 64 pages, January 6, 2026) · 03-020-001 Essa Automated Speed Enforcement, PDF page 3
03-020-002 Joint Processing Data Centre, columns 2025 Actual, 2025 Budget, 2026 Budget: "9500 - Joint Processing Data Centre" revenue 1,114,053, 2,358,000, nothing in 2026. "6091 - Transfer to Reserve from Gener" nothing, 1,525,850, nothing. The line total is "ASE - Joint Processing Data Centre" 484,672 for 2025 and nothing for 2026.
Township of Essa, 2026 Approved Budget (operating, 64 pages, January 6, 2026) · 03-020-002 Joint Processing Data Centre, PDF page 4
Financial Strategy Overview: "revenue generated from the Automated Speed Enforcement (ASE) program will be allocated toward traffic calming measures, with public safety as the primary priority. Any additional funds will be reinvested directly into the road network and bridge infrastructure".
Township of Essa, 2025 Asset Management Plan · 14.1 Financial Strategy Overview, PDF page 133 (printed page 121)
Roads/Public Works funding sources include "ASE Res. (380k)" for the micro-sealing program ($665,000) and "ASE Res.(0.1M)" for double surface treatment ($1,620,000). A further item, "OLG & Baxter School Traffic Flow & Safety Enhancement", $400,000, lists "Roads DC - ASE Res." as its source.
Township of Essa, 2026 Approved Capital Budget Summary (January 14, 2026) · Roads/Public Works, PDF pages 4 and 5
AMO (Association of Municipalities of Ontario) bulletin in the consent agenda: "the province has moved ahead with amendments to the Highway Traffic Act. The changes would remove municipal authority to operate Automated Speed Enforcement systems". It adds: "Red light cameras are not implicated in this change and will still be permitted."
Council consent agenda, November 5, 2025 · AMO Policy Update on Bill 56, PDF page 85
Staff Report PW011-26: "That Council acknowledge that we have received interim funding from MTO relating to the replacement of the ASE cameras in the amount of $230,642.00". Council is also asked to authorize an application to the Road Safety Initiatives Fund for more funding for "the replacement of Automated Speed Enforcement (ASE) camera equipment".
Committee of the Whole agenda, June 29, 2026 · Item 7b, PDF pages 2 and 3
Closed session item: "Confidential Verbal Update from the Chief Administrative Officer re: ASE/JPC", with the reasons listed as personal matters about an individual (s. 239(2)(b)) and litigation or potential litigation (s. 239(2)(e)). The agenda does not say what the update was about.
Council agenda, October 1, 2025 · Item 11, Closed Session, PDF page 2
$9,731,294yearly funding gap in the 2025 Asset Management Plan: $4,106,887 available against $13,838,181 needed
An asset management plan estimates what it will cost to keep roads, bridges, buildings, vehicles, and water and sewer pipes in working order. Essa's 2025 plan says the yearly need averages $13.8 million. It says the Township is committing about $4.1 million a year to capital projects or reserves, so there is a yearly funding gap of $9.7 million, and the Township is funding 29.7% of what its assets need. Roads alone have a gap of $2,902,852 and bridges and culverts $1,887,337. The Township's chosen plan is to close the gap slowly over 15 years: tax-funded assets to 75% of full funding, and water and sewer rates to full funding. The plan also says that for 47% of assets no condition data existed, so age was used instead.
A gap like this is common in Ontario, and the Township has been open about it. It matters because a gap that is not closed turns into worn-out roads and bridges that cost more to fix later, or into large tax or rate increases in future years. Residents can fairly ask how fast the gap is really closing.
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 Essa? Send us your answer and we will publish it with this question.
Executive summary: "the Township's average annual capital requirement totals $13.8 million." "the Township is committing approximately $4.1 million towards capital projects or reserves per year. As a result, there is currently an annual funding gap of $9.7 million." Tax-funded strategy: "75% of full funding" phased over 15 years. Also: "assessed condition data was unavailable, and asset age was used to approximate condition".
Township of Essa, 2025 Asset Management Plan · Executive summary, PDF page 8 (printed page 7)
Table 55, Current Funding Levels: Road Network required $4,441,006, available $1,538,155, deficit $2,902,852 (34.6%). Bridges and Culverts $2,390,363, $503,026, $1,887,337 (21.0%). Total $13,838,181, $4,106,887, $9,731,294, funding level 29.7%.
Township of Essa, 2025 Asset Management Plan · 14.3.1 Current Funding Levels, Table 55, PDF page 136 (printed page 124)
Table 69, Asset Management Reserve: tax allocation $285,000 (2022), $417,360 (2023), $695,600 (2024 budget). Balance at December 31, 2024 $5,304,590. The plan says the anticipated closing balance for 2025 is projected to be $6,528,980.
Township of Essa, 2025 Asset Management Plan · Reserve section, Table 69, PDF page 147 (printed page 135)
Totals (All Department): total budget $18,101,924; taxation $635,635; user fees $50,000; development charges $7,772,053; reserve and fund sources $8,106,496; grants and government funding $1,537,740.
Township of Essa, 2026 Approved Capital Budget Summary (January 14, 2026) · Totals (All Department), PDF page 11
$24,767,467held in the development charges reserve at the end of 2024, with $2,228,915 used that year
Development charges are fees the Township collects when new homes and buildings go up, to pay for the roads, water pipes, parks and buildings that growth needs. The law restricts what they can be spent on, so the statements report them as owing to future projects until the work is done. The 2024 budget expected $6,310,430 of development charges to be used. The statements show $2,228,915. At the end of 2024 the development charges reserve held $24,767,467. The statements say the Township bought $9,680,382 of capital assets in 2024 against a budget of $17,344,028. The 2026 capital budget plans to use $7,772,053 of development charges, including $4,630,000 for a new joint fire station, public works and recreation building. On December 17, 2025 staff asked Council to accept a tender of $4,838,103.27 for that building.
Development charges are paid by builders and passed on in the price of new homes, and they must be spent on growth projects. A large unspent balance can mean growth projects are late, which can leave services behind the new homes. It can also mean the money is waiting for a large project. Residents can ask which it is.
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 Essa? Send us your answer and we will publish it with this question.
Consolidated Statement of Operations, 2024: "Development charges earned (note 8)" budget 6,310,430, actual 2,228,915 (2023 actual 375,563). "Parkland fees earned (note 8)" budget nil, actual 2,459,204 (2023 139,139).
Corporation of the Township of Essa, Consolidated Financial Statements, December 31, 2024 (Baker Tilly KDN LLP, July 7, 2025) · Consolidated Statement of Operations and Accumulated Surplus, PDF page 7 (printed page 2)
Note 1(f): "Canada Community-Building Fund, Parkland fees, and development charges are recognized in the period in which the related expenditures are recorded."
Corporation of the Township of Essa, Consolidated Financial Statements, December 31, 2024 (Baker Tilly KDN LLP, July 7, 2025) · Note 1(f), Recognition of Revenues and Expenses, PDF page 11 (printed page 6)
Note 8, Deferred revenue - obligatory reserve funds: "Development charges" 24,767,467 (2023 24,399,487); parkland 3,575,339; total 29,105,958. Development charges received in 2024: 1,816,458. Development charges earned (transferred to operations): 2,228,915.
Corporation of the Township of Essa, Consolidated Financial Statements, December 31, 2024 (Baker Tilly KDN LLP, July 7, 2025) · Note 8, PDF page 16 (printed page 11)
Consolidated Statement of Change in Net Financial Assets, 2024: "Purchase of tangible capital assets" budget (17,344,028), actual (9,680,382) (2023 actual (2,810,426)).
Corporation of the Township of Essa, Consolidated Financial Statements, December 31, 2024 (Baker Tilly KDN LLP, July 7, 2025) · Consolidated Statement of Change in Net Financial Assets, PDF page 8 (printed page 3)
"New Joint Facility (Fire Hall, Public Works, Parks & Rec.)" 44-811-870, $5,119,686, with taxation $168,450, development charges $4,600,000 and reserve $351,236. Funding listed as "Fire Services DC (1.3M) Parks & Rec DC (3.0M) Public Work & Fleet DC (0.3M) Assest Management Res. (0.3M)". Total for Fire Department $5,234,686, development charges $4,630,000.
Township of Essa, 2026 Approved Capital Budget Summary (January 14, 2026) · Fire Service, PDF page 3
Staff Report CAO019-25: "the quotation as received from DOMM Construction Ltd. be accepted in the amount of $4,838,103.27 (including 1.76% HST & excluding contract administration & Provisional Items), to construct the New Angus Joint Use Fire Station, Public Works, Parks and Recreation Facility".
Special Council agenda, December 17, 2025 · Item 4a, PDF page 1
"Totals (All Department): $18,101,924" with "DC's" (development charges) "$7,772,053".
Township of Essa, 2026 Approved Capital Budget Summary (January 14, 2026) · Totals (All Department) line, DC's column, PDF page 11
$120,000budgeted for planning legal fees in 2026, against $46,919 spent in 2025
The planning department's legal fee line was $479 in 2024, against a budget of $10,000. In 2025 it was $46,919, against a budget of $25,000. The 2026 budget raises it to $120,000, a rise of $95,000 or 380%. The planning department's contract services line is also higher, at $175,000 against $86,000 actually spent in 2025. We did not find the Township's own explanation. Closed-session agendas show Council has met in private about appeals to the Ontario Land Tribunal (the provincial body that hears planning appeals) on September 17, 2025 and about a proposed development on May 6, 2026. The 2024 financial statements say the Township "has been named in several lawsuits" and put no amount aside.
Planning appeals can be costly, and the Township pays its lawyers from taxes. A budget line that grows from a few hundred dollars to $120,000 in two years is the kind of change residents should hear about in plain words, even if the reason is routine.
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 Essa? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: Planning legal fees by matter, 2024 to 2026, with wording you can copy.
500-700 Planning, columns 2025 Actual, 2025 Budget, 2026 Budget, Change: "6067 - Legal Fees" 46,919, 25,000, 120,000, 95,000, 380.00 %. "6069 - Contract Services" 86,026, 150,000, 175,000.
Township of Essa, 2026 Approved Budget (operating, 64 pages, January 6, 2026) · 25-500 Planning, 500-700 Planning, PDF page 53
500-700 Planning, columns 2024 Actual, 2024 Budget, 2025 Budget, Change: "6067 - Legal Fees" 479, 10,000, 25,000, 15,000, 150.00 %.
Township of Essa, 2025 Approved Budget (operating, December 2024) · 25-500 Planning, 500-700 Planning, PDF page 53
Closed session item d: "Confidential verbal update from the Chief Administrative Officer re: OLT Appeal Statuses", with the reasons listed as plans and instructions for negotiation (s. 239(2)(k)) and litigation or potential litigation (s. 239(2)(e)).
Council agenda, September 17, 2025 · Item 11, Closed Session, PDF page 3
Closed session item a: "Confidential Staff Report from the Manager of Planning, re: Proposed Development" ending "OLT Update", with the reasons listed as litigation or potential litigation (s.239(2)(e)) and plans and instructions for negotiation (s.239(2)(k)).
Council agenda, May 6, 2026 · Item 11, Closed Session, PDF page 3
Note 14, Contingent liabilities: "The Township, in the course of its operations, has been named in several lawsuits, the outcome of which is indeterminable at this time. No amounts in connection with these items have been reflected in these financial statements."
Corporation of the Township of Essa, Consolidated Financial Statements, December 31, 2024 (Baker Tilly KDN LLP, July 7, 2025) · Note 14, PDF page 20 (printed page 15)
+84%police, fire and safety, 2019 to 2025
Essa spent $4.5M on police, fire and safety in 2019 and $8.2M in 2025. Prices only went up about 21% in that time.
| Year | Police, fire and safety | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | +9% | +1% |
| 2021 | +7% | +4% |
| 2022 | +12% | +11% |
| 2023 | +18% | +16% |
| 2024 | +26% | +18% |
| 2025 | +84% | +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 Essa? Send us your answer and we will publish it with this question.
Police, fire and safety: 2019 $4.5M, 2020 $4.9M, 2021 $4.8M, 2022 $5.0M, 2023 $5.3M, 2024 $5.6M, 2025 $8.2M.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
Biggest driver: Police (OPP contract), from $2.9M to $5.4M.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
$3.3Mowed in unpaid property tax, end of 2025
At the end of 2025, $3.3M of property tax had been billed but not paid. That is 11% of everything billed. Only 5 of 26 similar towns had a higher share. A year earlier it was $3.0M.
| Year | Unpaid property tax at year end |
|---|---|
| 2019 | $2.3M |
| 2020 | $2.7M |
| 2021 | $2.3M |
| 2022 | $2.2M |
| 2023 | $2.2M |
| 2024 | $3.0M |
| 2025 | $3.3M |
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 Essa? Send us your answer and we will publish it with this question.
Taxes receivable: 2019 $2.3M, 2020 $2.7M, 2021 $2.3M, 2022 $2.2M, 2023 $2.2M, 2024 $3.0M, 2025 $3.3M. Of the 2025 total, $855K was from earlier years.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 70, lines 0610 to 0699 · archived copy
Typical among similar towns: 7.1% of taxes billed.
Ontario Financial Information Return (FIR), 2025, 26 similar municipalities · Schedules 26 and 70 · archived copy
$550,000budgeted bank interest in 2026, against $679,926 in 2025 and a 2025 budget of $1,059,120
The audited 2024 statements show investment income of $1,772,491, against a budget of $1,059,120, and $1,938,467 the year before. The 2026 operating budget has a bank interest line that was budgeted at the same $1,059,120 for 2025, came in at $679,926 for 2025, and is cut to $550,000 for 2026. The two figures may not measure the same thing. The statements say $991,886 of interest in 2024 was added to the obligatory reserve funds (such as development charges), and the documents do not say whether that sits inside the $1,772,491. At the end of 2024 the Township held $34,524,277 in cash and $20,541,300 in guaranteed investment certificates (GICs, bank deposits that pay a fixed rate).
Interest on savings helps pay for services and lowers the tax levy. A budget line that falls by almost half tells residents something about interest rates and about how much cash is left over, so it is worth knowing what is counted where.
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 Essa? Send us your answer and we will publish it with this question.
Statement of Operations, 2024: "Investment income" budget 1,059,120, actual 1,772,491 (2023 actual 1,938,467). Statement of Financial Position: cash 34,524,277; investments 20,541,300.
Corporation of the Township of Essa, Consolidated Financial Statements, December 31, 2024 (Baker Tilly KDN LLP, July 7, 2025) · Consolidated Statement of Operations, PDF page 7; Statement of Financial Position, PDF page 6
Note 8, continuity of obligatory reserve funds, amounts received: "Interest" 991,886 (2023 696,191). Note 4, Investments: GIC maturing January 10, 2025 at 3.89% 10,342,878; GIC maturing January 15, 2025 at 3.78% 10,198,422; total 20,541,300.
Corporation of the Township of Essa, Consolidated Financial Statements, December 31, 2024 (Baker Tilly KDN LLP, July 7, 2025) · Note 8, PDF page 16; Note 4, PDF page 14
040-165 Treasury Revenues, columns 2025 Actual, 2025 Budget, 2026 Budget: "4710 - Bank Interest" 679,926, 1,059,120, 550,000, change (509,120), -48.07 %. "4702 - Penalties & Interest" 399,483, 320,000, 395,000.
Township of Essa, 2026 Approved Budget (operating, 64 pages, January 6, 2026) · 040-165 Treasury Revenues, PDF page 60
$439,162amortization left out of the 2023 statements, found and restated in 2024
Amortization is the yearly cost of an asset wearing out, spread over its life. The 2024 statements say the Township restated its 2023 results because amortization "previously omitted" in error had not been recorded: $439,162. The 2023 annual surplus was first stated as $3,161,267 and is now $2,722,105. Opening 2024 accumulated surplus was lowered to match. The auditor's opinion on the 2024 statements is clean ("present fairly"). The restatement is a non-cash accounting correction and did not change cash.
A mistake in the yearly books that is later fixed is better than one that is never found, and the Township has disclosed it plainly. Residents can still ask how it happened, and whether the controls over the asset records were strengthened, because the same records feed the asset management plan.
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 Essa? Send us your answer and we will publish it with this question.
Note 19, Restatement for previous period: "The Township has restated its 2023 consolidated financial statements to recognize amortization of tangible capital assets that was previously omitted in error." Accumulated amortization previously omitted (439,162). 2023 annual surplus as previously stated $3,161,267; less amortization not previously recorded (439,162); restated $2,722,105.
Corporation of the Township of Essa, Consolidated Financial Statements, December 31, 2024 (Baker Tilly KDN LLP, July 7, 2025) · Note 19, PDF page 23 (printed page 18)
Independent Auditor's Report, Baker Tilly KDN LLP: "the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Township as at December 31, 2024". Signed Peterborough, Ontario, July 7, 2025.
Corporation of the Township of Essa, Consolidated Financial Statements, December 31, 2024 (Baker Tilly KDN LLP, July 7, 2025) · Independent Auditor's Report, PDF pages 4 and 5
$169.50billed by the Integrity Commissioner for 2025, against $7,932.60 for 2024
An Integrity Commissioner is an independent person, hired by the Township, who handles complaints about council members' conduct and gives members confidential advice. The Township posts the yearly reports. For 2024 the Integrity Commissioner received one Code of Conduct complaint, which was dismissed without investigation, and three requests for advice, and billed $7,932.60. For 2025 there were no complaints, no requests for advice, one general inquiry, and the bill was $169.50. The 2023 report (a different firm) covered four requests for advice and one complaint disposed of without an investigation.
Members of council can ask for advice before they act, which is the cheaper way to avoid a conflict of interest. A year with no requests for advice can be a good sign, or it can mean that members are not asking. Residents can reasonably ask 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 Essa? Send us your answer and we will publish it with this question.
Annual report, operating period January 1 to December 31, 2025: "we did not receive any complaints." "we did not receive any requests for advice." "one inquiry was received and responded to." Billings "totaled $169.50."
Integrity Commissioner Annual Report, January 1 to December 31, 2025 (May 25, 2026) · Page 2
Annual report, operating period January 1 to December 31, 2024: "we received one Code of Conduct complaint. The complaint was dismissed without investigation". "Three requests for advice were received". Billings "totaled $7,932.60."
Integrity Commissioner Annual Report, January 1 to December 31, 2024 (July 3, 2025) · Pages 1 and 2
Annual report covering May 31, 2022 to June 1, 2023: "we responded to four (4) such requests for advice." "we responded to one (1) complaint which was able to be disposed of without an investigation and report to Council."
Integrity Commissioner's Annual Report, June 2023 (Principles Integrity) · Our Activity for the Township, PDF pages 3 and 4