$555,000of courts in the 2026 budget (worked out by us), against $150,000 for two courts in 2025
The 2025 budget set aside $75,000 each for a multi-use sport court (an ice rink in winter, a hard court in summer) at Cross Creek Park and at David Masson Park, both at the request of the local ward councillor. The Township's 2026 budget says neither park could take a court, so the money moved. The 2026 budget now has a $145,000 multi-use court with lights at Rockmosa Park, $205,000 for four pickleball courts at Marden Park (the Cross Creek court moved there), and a separate $205,000 for four pickleball courts at Rockmosa Park. That is $555,000 for courts, a total worked out by us, against $150,000 for the two courts in 2025. The Township has explained why the sites changed. It has not explained why the new projects cost more than the old ones. The Township's own news page says the Ontario Trillium Foundation supports the Rockmosa pickleball courts, yet the budget sheet for that project lists no grant and pays the whole $205,000 from a reserve.
$1,207,209penalties and interest received in 2024, against a budget of $584,043
The 2024 audited statements show a line called "Penalties and interest" budgeted at $584,043 and actually $1,207,209 (2023: $1,098,785). The 2026 budget book shows the same pattern for two ledger lines in the administration account: "Penalty and Interest" (late-payment charges on taxes) and "Interest Income" (interest earned on savings). They were budgeted at $292,450.00 and $275,000.00 for 2025, a ledger report printed November 17, 2025 shows $383,310.72 and $472,028.13 received, and the 2026 budget keeps both at the 2025 budget amounts. Those two budget lines add up to $567,450 and the 2025 amounts received add up to $855,338.85, both worked out by us. The $567,450 is the same number the book prints as General Government "Penalty & Interest". The statements do not say whether their line includes the interest on savings, so we cannot say how much of the 2024 gap is which.
$2,022,500of long-term debt payments listed for 2026 in the 2024 statements, against $504,816 of debt charges in the 2026 budget
The 2024 audited statements show a County of Wellington debenture (a loan repaid over set years) of $2,192,000 "due November 30, 2026". The table of future payments lists $2,022,500 for 2026, against $334,500 for 2025 and $82,500 a year after that. The 2026 budget book shows total debt charges (principal and interest) of $504,816 for the year, and also plans $272,516.59 of new borrowing toward a $950,000 fire truck. We did not find where the budget book says how the debenture due in 2026 is dealt with. The Township ended 2024 with cash of $17,012,754 and reserves, so this may well be planned. We could not find where the plan is written down.
$939,254owing for one to five years at the end of 2024 (worked out by us), up from $649,398 a year earlier
Taxes receivable are property taxes billed but not yet paid. The 2024 statements show $2,473,325 owing at the end of 2024, up from $1,898,599. The statements also sort what is owing by age. Taxes owing for one to five years were $939,254 at the end of 2024 and $649,398 at the end of 2023, both added up by us from the figures printed. The statements show the Township paid the school boards and the County of Wellington the full amounts levied for them, with no underlevies, so unpaid taxes appear to be a cost the Township carries. The 2026 budget sets aside $35,000.00 for tax write-offs, and the ledger shows $67,610.38 written off in 2025.