Questions · 10 so far
We read Gillies' financial reports and meeting minutes, and compared its numbers with 35 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
$169Kowed in unpaid property tax, end of 2024
At the end of 2024, $169K of property tax had been billed but not paid. That is 22% of everything billed. Only 6 of 35 similar towns had a higher share. A year earlier it was $186K.
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.
2 yearsof qualified audit opinions, for 2023 and 2024, on the same accounting rule
An audit ends with the auditor's opinion on whether the statements show the Township's money fairly. A "qualified" opinion means the auditor is satisfied except for one stated problem. For both 2023 and 2024 the problem is the same. A newer accounting rule (PS 3280, asset retirement obligations) has applied since January 1, 2023. It asks the Township to record what it will cost to retire certain assets, such as closing a landfill. For 2024 the auditor says management has not finished checking its assets for such costs, so the effect cannot be put in numbers.
Found by reading the town's own documents · 2 sources
December 29, 2025date of the 2024 audit report, against August 15, 2024 for the 2023 report
The audited statements are how residents see how the year really went. The 2023 audit report is dated August 15, 2024. The 2024 report is dated December 29, 2025. The 2024 statements also say a different audit firm (MNP LLP) took over from the firm that did 2023 (BDO Canada LLP).
Found by reading the town's own documents · 2 sources
September 16, 2024date Council adopted the 2024 budget
A budget is the plan for spending and tax money in a year. The 2023 statements say the 2023 budget was adopted on August 14, 2023. The 2024 statements say the 2024 budget was adopted on September 16, 2024. The Township's tax bills are based on the budget, so the plan is set after more than half of the year has been spent.
Found by reading the town's own documents · 2 sources
$673,940of deferred (set-aside grant) money at December 31, 2024, against cash of $910,772
At December 31, 2024 the Township held cash of $910,772. The statements also show deferred revenue of $673,940. Deferred revenue is money received for a stated purpose that has not yet been spent. The balance grew from $532,666 the year before. The three largest pieces are the Ontario Community Infrastructure Fund ($287,740), the Northern Ontario Resource Development Support fund ($240,708) and the Canada Community Building Fund, also called the gas tax ($143,262). During 2024 the Township moved $58,290 of it into revenue, after moving $182,574 the year before. The Township budgeted $35,000 of the Ontario Community Infrastructure Fund as revenue and booked $13,514.
Found by reading the town's own documents · 4 sources
Backlogthe Township's own word for the state of its posted minutes and by-laws
The Township's own agendas and minutes page says that "A backlog of work remains and as such posting minutes, by-laws, and other information on the website is affected." It says staff are working to fix this. The meeting calendar where the minutes live (calendar.gilliestownship.com) answered our request with a block page, so we could not check how far behind the minutes are.
Found by reading the town's own documents · 1 source
$215Kin savings at the end of 2024
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Gillies had $215K saved at the end of 2024, down from $363K in 2019. That is 22% of one year's spending. Only 6 of 35 similar towns had less, compared with what they spend.
Found automatically from the town's financial reports · 2 sources
Background that helps make sense of the rest.
$61,040written off in 2024, turning a $27,104 surplus into a $33,936 deficit
The statements show a "write-down of tangible capital assets" of $61,040 in 2024. A write-down removes the recorded value of something the Township owns. It uses no cash, but it turns the year's result from a surplus into a loss. The Township budgeted a surplus of $55,242. Before the write-down the surplus was $27,104. After it the statements show a deficit of $33,936. We did not find, in the pages we read, an explanation of which asset or project was written off.
Found by reading the town's own documents · 2 sources
$2,000difference between Note 5 ($33,484) and Note 8 ($35,484) for the landfill reserve
Note 5 says $33,484 (2023: $31,684) has been set aside for the landfill's closing costs and future expansion, held in a reserve fund. Note 8 lists the landfill reserve fund at $35,484 (2023: $33,684). The two differ by $2,000 in both years, which is small. The statements show the landfill closure liability at $84,756 against total estimated costs of $129,703. The auditor has not been able to confirm these liabilities under the newer accounting rule (see the first question).
Found by reading the town's own documents · 2 sources
$85,625amortization in 2024 actual expenses that the budget does not include
Revenue was $1,010,805 against a budget of $986,529. Expenses were $983,701 against a budget of $931,287. The statements say most of the expense gap is a difference in how the two are drawn up: the budget leaves out amortization (the yearly wearing out of assets), which came to $85,625, and counts capital spending in full instead. Spending on the "Environmental services" line was $45,195 against $24,087 budgeted.
Found by reading the town's own documents · 2 sources
$169Kowed in unpaid property tax, end of 2024
At the end of 2024, $169K of property tax had been billed but not paid. That is 22% of everything billed. Only 6 of 35 similar towns had a higher share. A year earlier it was $186K.
| Year | Unpaid property tax at year end |
|---|---|
| 2019 | $66,993 |
| 2020 | $87,939 |
| 2021 | $110K |
| 2022 | $99,089 |
| 2023 | $186K |
| 2024 | $169K |
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 Gillies? Send us your answer and we will publish it with this question.
Taxes receivable: 2019 $66,993, 2020 $87,939, 2021 $110K, 2022 $99,089, 2023 $186K, 2024 $169K. Of the 2024 total, $33,893 was from earlier years.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 70, lines 0610 to 0699 · archived copy
Typical among similar towns: 11.9% of taxes billed.
Ontario Financial Information Return (FIR), 2024, 35 similar municipalities · Schedules 26 and 70 · archived copy
2 yearsof qualified audit opinions, for 2023 and 2024, on the same accounting rule
An audit ends with the auditor's opinion on whether the statements show the Township's money fairly. A "qualified" opinion means the auditor is satisfied except for one stated problem. For both 2023 and 2024 the problem is the same. A newer accounting rule (PS 3280, asset retirement obligations) has applied since January 1, 2023. It asks the Township to record what it will cost to retire certain assets, such as closing a landfill. For 2024 the auditor says management has not finished checking its assets for such costs, so the effect cannot be put in numbers.
Until the check is done, nobody can say how large the missing costs are, and the statements are not fully comparable with other townships'. A second year without the work being finished is worth asking about, especially for a small township with one landfill.
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 Gillies? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: Plan for the asset retirement obligation assessment, with wording you can copy.
2024 audit report, Basis for Qualified Opinion: "Management has not completed its assessment of the tangible capital assets for potential asset retirement obligations." The report adds that the Township accounts for its landfill under the withdrawn rule PS 3270 instead.
2024 Financial Statements (MNP LLP audit) · Independent Auditor's Report, PDF page 3
2023 audit report, Basis for Qualified Opinion: "Effective January 1, 2023, the Township was required to adopt PS 3280 Asset Retirement Obligations". The 2023 opinion was also qualified, on the same rule.
2023 Financial Statements (BDO Canada LLP audit) · Independent Auditor's Report, PDF page 3
December 29, 2025date of the 2024 audit report, against August 15, 2024 for the 2023 report
The audited statements are how residents see how the year really went. The 2023 audit report is dated August 15, 2024. The 2024 report is dated December 29, 2025. The 2024 statements also say a different audit firm (MNP LLP) took over from the firm that did 2023 (BDO Canada LLP).
The later the statements arrive, the older the news about the Township's money is when residents and council read it. We could not find out from the pages we read when Council received the statements.
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 Gillies? Send us your answer and we will publish it with this question.
2024 audit report signed in Thunder Bay, Ontario, dated December 29, 2025. The report says the 2023 statements "were audited by another auditor who expressed a qualified opinion on those statements on August 15, 2024".
2024 Financial Statements (MNP LLP audit) · Independent Auditor's Report, PDF pages 3 and 5
2023 audit report dated August 15, 2024.
2023 Financial Statements (BDO Canada LLP audit) · Independent Auditor's Report, PDF page 5
September 16, 2024date Council adopted the 2024 budget
A budget is the plan for spending and tax money in a year. The 2023 statements say the 2023 budget was adopted on August 14, 2023. The 2024 statements say the 2024 budget was adopted on September 16, 2024. The Township's tax bills are based on the budget, so the plan is set after more than half of the year has been spent.
A budget adopted late cannot guide spending early in the year, and residents have no say in the plan before most of the money is spent. The statements do not say what the usual date 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 Gillies? Send us your answer and we will publish it with this question.
Note 12: "The Financial Plan (Budget) By-Law adopted by Council on September 16, 2024 was not prepared on a basis consistent with that used to report actual results".
2024 Financial Statements (MNP LLP audit) · Note 12, Budget, PDF page 20
Note 12: "The Financial Plan (Budget) By-Law adopted by Council on August 14, 2023 was not prepared on a basis consistent with that used to report actual results".
2023 Financial Statements (BDO Canada LLP audit) · Note 12, Budget, PDF page 19
$673,940of deferred (set-aside grant) money at December 31, 2024, against cash of $910,772
At December 31, 2024 the Township held cash of $910,772. The statements also show deferred revenue of $673,940. Deferred revenue is money received for a stated purpose that has not yet been spent. The balance grew from $532,666 the year before. The three largest pieces are the Ontario Community Infrastructure Fund ($287,740), the Northern Ontario Resource Development Support fund ($240,708) and the Canada Community Building Fund, also called the gas tax ($143,262). During 2024 the Township moved $58,290 of it into revenue, after moving $182,574 the year before. The Township budgeted $35,000 of the Ontario Community Infrastructure Fund as revenue and booked $13,514.
Money held for projects is not free cash. The statements show a large and growing pile that has not yet gone into roads or other projects it was given for. Residents may want to know what is planned for it and when.
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 Gillies? Send us your answer and we will publish it with this question.
Note 4, Deferred Revenue: Canada Community Building Fund (previously Federal Gas Tax) $ 143,262 (2023: $ 135,221); Northern Ontario Resource Development Support (NORDS) $ 240,708 (2023: $ 178,960); Ontario Community Infrastructure Fund (OCIF) $ 287,740 (2023: $ 198,271); total $ 673,940 (2023: $ 532,666). Changes in 2024: "Transfers from revenue" 185,833 and "Transfers to revenue" (58,290); 2023: 188,251 and (182,574).
2024 Financial Statements (MNP LLP audit) · Note 4, Deferred Revenue, PDF pages 14 and 15
Note 2, Cash: operating accounts $ 321,510, high interest savings accounts 425,843, reserve account 163,419; total $ 910,772.
2024 Financial Statements (MNP LLP audit) · Note 2, Cash, PDF page 14
Note 9, Government Transfers, 2024: Ontario Community Infrastructure Fund budget 35,000, actual 13,514 (2023: 123,236).
2024 Financial Statements (MNP LLP audit) · Note 9, Government Transfers, PDF page 19
The Township's own explanation, Note 4: "The Township is required to put unspent gas tax funding into a reserve fund. The funding and interest earned in the reserve must be spent on approved projects."
2024 Financial Statements (MNP LLP audit) · Note 4, Deferred Revenue, PDF page 15
Backlogthe Township's own word for the state of its posted minutes and by-laws
The Township's own agendas and minutes page says that "A backlog of work remains and as such posting minutes, by-laws, and other information on the website is affected." It says staff are working to fix this. The meeting calendar where the minutes live (calendar.gilliestownship.com) answered our request with a block page, so we could not check how far behind the minutes are.
Minutes and by-laws are the public record of what council decided. With an election on October 26, 2026, voters may want to read the record of the past term.
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 Gillies? Send us your answer and we will publish it with this question.
"A backlog of work remains and as such posting minutes, by-laws, and other information on the website is affected. Municipal staff are working as quickly as possible to remedy this situation, we thank you for your patience." The page also says agendas are posted the Friday before a regular meeting, and sometimes the Saturday.
Agendas and Minutes page, Township of Gillies · main text of the page, read October 7, 2026
$215Kin savings at the end of 2024
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Gillies had $215K saved at the end of 2024, down from $363K in 2019. That is 22% of one year's spending. Only 6 of 35 similar towns had less, compared with what they spend.
| Year | Savings (reserves) |
|---|---|
| 2019 | $363K |
| 2020 | $433K |
| 2021 | $292K |
| 2022 | $217K |
| 2023 | $197K |
| 2024 | $215K |
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 Gillies? Send us your answer and we will publish it with this question.
Savings (reserves and reserve funds): 2019 $363K, 2020 $433K, 2021 $292K, 2022 $217K, 2023 $197K, 2024 $215K.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 70, line 6420 · archived copy
Typical among similar towns: savings equal to 53% of a year's spending. Gillies: 22%.
Ontario Financial Information Return (FIR), 2024, 35 similar municipalities · Schedules 40 and 70 · archived copy
$61,040written off in 2024, turning a $27,104 surplus into a $33,936 deficit
The statements show a "write-down of tangible capital assets" of $61,040 in 2024. A write-down removes the recorded value of something the Township owns. It uses no cash, but it turns the year's result from a surplus into a loss. The Township budgeted a surplus of $55,242. Before the write-down the surplus was $27,104. After it the statements show a deficit of $33,936. We did not find, in the pages we read, an explanation of which asset or project was written off.
A write-down usually means money spent on something that did not turn into a lasting asset, or that lost its value. Residents may want to know which project it was and whether any of it can be recovered.
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 Gillies? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: Records about the 2024 write-down of tangible capital assets, with wording you can copy.
Statement of operations, 2024: "Annual surplus before the undernoted item" budget 55,242, actual 27,104 (2023: 91,551). "Write-down of tangible capital assets" actual (61,040). "Annual surplus (deficit)" budget 55,242, actual (33,936).
2024 Financial Statements (MNP LLP audit) · Statement of Operations and Accumulated Surplus, PDF page 7
Statement of cash flows, 2024: "Write-down of tangible capital assets" 61,040, an item that involves no cash.
2024 Financial Statements (MNP LLP audit) · Statement of Cash Flows, PDF page 9
$2,000difference between Note 5 ($33,484) and Note 8 ($35,484) for the landfill reserve
Note 5 says $33,484 (2023: $31,684) has been set aside for the landfill's closing costs and future expansion, held in a reserve fund. Note 8 lists the landfill reserve fund at $35,484 (2023: $33,684). The two differ by $2,000 in both years, which is small. The statements show the landfill closure liability at $84,756 against total estimated costs of $129,703. The auditor has not been able to confirm these liabilities under the newer accounting rule (see the first question).
A small mismatch is probably a typing slip, but it appears in two years, and it sits next to a liability the auditor has qualified.
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 Gillies? Send us your answer and we will publish it with this question.
Note 5: "An amount of $33,484 (2023 - $31,684) has been provided to fund this liability and future landfill expansion and is included in a reserve fund for landfill (Note 8)." Total estimated expenses for closure and post-closure $129,703; liabilities recognized $84,756.
2024 Financial Statements (MNP LLP audit) · Note 5, Landfill Closure and Post-Closure Liability, PDF page 15
Note 8, Accumulated Surplus: "For landfill" 35,484 (2023: 33,684).
2024 Financial Statements (MNP LLP audit) · Note 8, Accumulated Surplus, PDF page 18
$85,625amortization in 2024 actual expenses that the budget does not include
Revenue was $1,010,805 against a budget of $986,529. Expenses were $983,701 against a budget of $931,287. The statements say most of the expense gap is a difference in how the two are drawn up: the budget leaves out amortization (the yearly wearing out of assets), which came to $85,625, and counts capital spending in full instead. Spending on the "Environmental services" line was $45,195 against $24,087 budgeted.
This gives context for reading the budget against the audited result. It is a note, not a concern: the statements explain the basis difference themselves.
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 Gillies? Send us your answer and we will publish it with this question.
Statement of operations, 2024: revenue total budget 986,529, actual 1,010,805. Expenses total budget 931,287, actual 983,701. "Environmental services" budget 24,087, actual 45,195.
2024 Financial Statements (MNP LLP audit) · Statement of Operations and Accumulated Surplus, PDF page 7
Note 10, Expenses By Object, 2024: "Amortization" budget -, actual 85,625. Note 12: the budget "expensed all tangible capital expenses rather than including amortization expense".
2024 Financial Statements (MNP LLP audit) · Notes 10 and 12, PDF pages 19 and 20