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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Guelph-Eramosa'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 · 8 so far
Things worth asking about
We read Guelph-Eramosa's financial reports and meeting minutes, and compared its numbers with 43 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.
$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.
Found by reading the town's own documents · 7 sources
$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.
Found by reading the town's own documents · 3 sources
$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.
Found by reading the town's own documents · 4 sources
$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.
Found by reading the town's own documents · 4 sources
$276,201.75supplementary taxes received in 2025 (ledger of November 17, 2025), against a budget of $80,000.00
Supplementary taxes are taxes on new buildings added to the tax roll part-way through a year. They are hard to predict, so budgeting them low is common. The ledger shows $80,000.00 budgeted for 2025 and $276,201.75 received, and the 2026 budget sets $80,000.00 again. In the same account the Township budgeted $115,000.00 to move into reserves in 2025, and the ledger shows $390,519.76 moved. The "Working capital" reserve in the 2024 statements grew from $1,105,245 to $2,132,447. We do not see a problem here. We raise it because it shows where extra revenue appears to go.
Found by reading the town's own documents · 3 sources
$80,000budgeted for 2026 for Rockwood gateway signs, up from $50,000 in 2025
The 2025 budget set $50,000 for three new gateway signs for Rockwood. The ledger shows $1,730.94 spent in 2025. The 2026 budget carries the project forward at $80,000. The 2026 department summary says three signs, while the project sheet in the same book says four. The sheet is marked "Carryover Item", which is the Township's label for work carried over from an earlier budget. We found no explanation for the extra $30,000 or the change in the number of signs.
Found by reading the town's own documents · 3 sources
$13,570left in the development charge fund at the end of 2026, if the 2026 budget is followed
Development charges are fees the Township collects from builders to pay for the growth that new homes bring, such as water mains and parks. The 2026 reserves schedule shows $961,155 in the development charge fund on January 1, 2026, with $947,585 planned to come out and $13,570 left at the end of 2026. Most of the draw is for water and wastewater work ($782,585). One part is $145,000 for a multi-use sport court with lights at Rockmosa Park. We did not read the Township's development charges study, so we cannot say whether a sport court is on its list of growth projects.
Found by reading the town's own documents · 3 sources
$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.
Why it matters
Reserves are savings that the Township sets aside from past tax and fee money. Moving a project to a new site is normal, but it can also change its size and cost. A reader should be able to see what was learned from the first $150,000, what the new projects add, and whether outside grant money lowers what comes out of reserves.
It could be because…
Two ice-rink pads sized for neighbourhood parks are a smaller job than four fenced pickleball courts with acrylic surfacing, or a lit court with a new water service and hydrant. A higher price may simply be a bigger project.
The Township says Rockwood has only two pickleball courts, shared with a tennis club, and that residents have asked for more. Parks and Recreation Report 25/09 went to the Committee of the Whole in September to ask which options to put in the 2026 budget.
A grant from the Ontario Trillium Foundation may have been approved after the budget was written. If so, it could reduce the amount taken from the Rockwood Hydro Fund (money the Township set aside from its former hydro utility) once it arrives.
Questions you could ask
What did the $4,897.12 and $3,897.12 spent in 2025 pay for, and what is the status of the rest of the two $75,000 amounts?
How much has the Ontario Trillium Foundation approved for the Rockmosa pickleball courts, and will the Rockwood Hydro Fund draw of $205,000 go down when it arrives?
Why is the Marden Park pickleball project, ranked "Low" priority on its own sheet, budgeted at $205,000 when the Cross Creek court it replaces was budgeted at $75,000?
Did Council vote on Report 25/09, and where can residents read it?
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 Guelph-Eramosa?Send us your answer and we will publish it with this question.
Capital project sheet: "Cross Creek Park Multi-Use Court". "Installation of a multi-use sport court within Cross Creek Park". "At the request of the local ward councillor". Capital purchases $75,000.00, funded by a "Transfer from Reserve" of $75,000.00. Priority: Low.
Capital project sheet: "David Masson Park Multi-Use Court". "Inspired by a request from the local ward councillor". Capital purchases $75,000.00, funded by a "Transfer from Reserve" of $75,000.00. Priority: Low.
Ledger, Parks and Recreation capital: account 01-6299-9528 "Capital - Cross Creek Park Mult" 2025 total budget 75,000.00, 2025 actual 4,897.12. Account 01-6299-9529 "Capital - David Masson Park Mu" 2025 total budget 75,000.00, 2025 actual 3,897.12. The ledger report is printed November 17, 2025.
Project sheet "Marden Park: Pickleball Courts": 4 courts with acrylic surfacing and fencing, $205,000.00 from the "Dolime Reserve", priority Low. "ground conditions at Cross Creek Park were determined to be unsuitable for this type of infrastructure. As a result, Council directed staff to investigate relocating the sport court to Marden Park."
Project sheet "Rockmosa Park: Multi-Use Court": a multi-use sport court with lights, "along with the installation of a new water service and yard hydrant", $145,000.00 from the "Development Charges Reserve", priority Low. "David Masson Park is not a suitable location for this type of infrastructure due to site constraints and compatibility concerns."
Project sheet "Rockmosa Park: Pickleball Courts": 4 courts, $205,000.00, funded by the "Rockwood Hydro Fund" of $205,000.00. The "Grants" line is blank. "Rockwood has only two pickleball courts, which are shared with the Rockwood Tennis Club." Parks and Recreation Report 25/09 went to the Committee of the Whole in September.
"The Township of Guelph/Eramosa gratefully acknowledges the support of the Ontario Trillium Foundation". Under "Current OTF Funded Projects": "Rockmosa Park Pickleball Court Project." No amount or date is given.
$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.
Why it matters
A budget is a promise about what the year will cost, and revenue that comes in above it can lower the tax rate the next year. If interest is always budgeted at about half of what arrives, the tax levy may be set a little higher than it needs to be. It may also be a careful habit, because interest rates move.
It could be because…
Interest rates fell during 2025 and may fall again, and a township may choose to budget interest income cautiously rather than count on it.
Interest earned on reserves is normally added to the reserves, so money received above the budget may have stayed in savings rather than gone unspent.
The statements are on a different basis from the budget (note 6 says the budget was restated to match), so part of any gap can be accounting.
The 2024 annual surplus in the statements ($1,235,781) was close to its budgeted $1,202,399, so the extra interest did not show up as a large surplus that year.
Questions you could ask
Does the "Penalties and interest" line in the audited statements include interest earned on the Township's savings and reserves, and how much is each?
What interest rate does the Township assume when it budgets "Interest Income" at $275,000.00?
When interest received is above the budget, does it go into reserves or does it lower the next year's tax levy?
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 Guelph-Eramosa?Send us your answer and we will publish it with this question.
The evidence
Consolidated Statement of Operations: "Penalties and interest", 2024 budget 584,043, 2024 actual 1,207,209, 2023 actual 1,098,785.
Ledger, 1201 Administration revenue: account 01-1201-3040 "Penalty and Interest" 2025 total budget -292,450.00, 2025 actual -383,310.72, final 2026 budget -292,450.00. Account 01-1201-3110 "Interest Income" 2025 total budget -275,000.00, 2025 actual -472,028.13, final 2026 budget -275,000.00. (Revenue is printed as a negative number.) The ledger report is printed November 17, 2025.
$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.
Why it matters
A loan that falls due in one year, far larger than the usual yearly payment, needs a plan: pay it from savings, or renew it. Residents should be able to see which, because it decides whether reserves fall, the debt carries on, or tax money is used.
It could be because…
The debenture may be renewed or refinanced through the County of Wellington, which would not show as a large cash payment in the budget.
The final payment may be planned from reserves or the Township's cash, and the budget book may show it under transfers from reserves rather than debt charges.
The statements' table may list the whole remaining balance in the final year, which is how such tables often work, even when the loan will be renewed.
Questions you could ask
How does the Township plan to pay or renew the County of Wellington debenture due November 30, 2026, and where in the budget does that show?
Why borrow $272,516.59 for the fire truck when the Township held cash of $17,012,754 at the end of 2024?
What is the Township's annual repayment limit for 2026, and how much of it is used?
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 Guelph-Eramosa?Send us your answer and we will publish it with this question.
Note 5, Long term debt: County of Wellington debenture "due November 30, 2026, repayable in increasing annual instalments plus interest charged at 1.15 to 2.45%, unsecured", 2024 balance 2,192,000 (2023: 2,438,000). Total long term debt $2,852,000. Future minimum payments: 2025 $334,500; 2026 2,022,500; 2027 82,500; 2028 82,500; 2029 82,500.
Project sheet "New Fire Truck": replacement of Pump 20 with a new pumper/tanker at "an estimated cost of $950,000". Funding: "Transfer from Reserve" $677,483.41 and "Financing" $272,516.59. The sheet says the replacement "was deferred for five years to prioritize the acquisition of an aerial apparatus".
$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.
Why it matters
Unpaid taxes are a sign that some owners are behind, and they tie up money the Township needs. Residents should know how large the arrears are and what the Township does about them.
It could be because…
Some of the unpaid amounts may be on payment plans, in disputes or under appeal.
The amounts include the County and school boards' shares, which are a large part of every tax bill, so the growth may reflect the size of the whole bill.
Late-payment charges bring the Township revenue, which is one reason its "Penalty and Interest" line has come in above budget.
Collection can be slow while the Township follows the steps in the law before it can sell a property for unpaid taxes.
Questions you could ask
How much of the taxes owing for more than one year are on payment plans or under appeal, and how many properties are involved?
At what point does the Township start the steps toward a tax sale, and has it started any?
Why is the 2026 budget for tax write-offs $35,000.00 when 2025 write-offs were $67,610.38?
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 Guelph-Eramosa?Send us your answer and we will publish it with this question.
The evidence
Note 9, aging of receivables at December 31, 2024, columns 0 - 30 days, 31 - 90 days, 91 - 365 days, 1 - 2 years, 3 - 5 years. Taxes receivable: 0, 0, 1,534,071, 859,880, 79,374. Note 7: school boards "Requisitions paid" (5,879,892) and County (20,695,876), underlevies $0.
Ledger, 1201 Administration expense: account 01-1201-4445 "Tax Write-offs" 2025 total budget 35,000.00, 2025 actual 67,610.38, final 2026 budget 35,000.00. The ledger report is printed November 17, 2025.
$276,201.75supplementary taxes received in 2025 (ledger of November 17, 2025), against a budget of $80,000.00
Supplementary taxes are taxes on new buildings added to the tax roll part-way through a year. They are hard to predict, so budgeting them low is common. The ledger shows $80,000.00 budgeted for 2025 and $276,201.75 received, and the 2026 budget sets $80,000.00 again. In the same account the Township budgeted $115,000.00 to move into reserves in 2025, and the ledger shows $390,519.76 moved. The "Working capital" reserve in the 2024 statements grew from $1,105,245 to $2,132,447. We do not see a problem here. We raise it because it shows where extra revenue appears to go.
Why it matters
Reserves are savings for future repairs and projects, which is a good use of surplus money. But money moved to reserves was raised through taxes and fees, so residents may reasonably ask how the Township decides between lowering taxes and saving the extra.
It could be because…
The 2026 budget shows reserves of $17,742,911 at the start of 2026 and plans to take out $5,290,854 for projects, so saving up for planned work may be the purpose.
Working capital reserves help a township pay its bills before tax money arrives, and a larger balance may reflect a council policy to hold more.
Supplementary taxes depend on when buildings are finished and assessed, so a low budget may be a sensible way to avoid counting on money that might not come.
Questions you could ask
Does Council have a policy on how much to hold in the working fund, and how does it decide what part of extra revenue goes to reserves?
Why is supplementary tax revenue budgeted at $80,000.00 for 2026 when 2025 came in well above that?
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 Guelph-Eramosa?Send us your answer and we will publish it with this question.
The evidence
Ledger, 1201 Administration revenue: account 01-1201-3010 "Tax Rev - Supplementary Billing" 2025 total budget -80,000.00, 2025 actual -276,201.75, final 2026 budget -80,000.00. (Revenue is printed as a negative number.) The ledger report is printed November 17, 2025.
Ledger, 1201 Administration expense: account 01-1201-4540 "Transfers to Reserves" 2025 total budget 115,000.00, 2025 actual 390,519.76, final 2026 budget 175,007.00. Schedule of 2026 reserves: "Reserve - Working Fund" balance January 01, 2026 $1,897,837; "Total Reserves and Reserve Funds" $17,742,911, transfers from reserves $5,290,854.
$80,000budgeted for 2026 for Rockwood gateway signs, up from $50,000 in 2025
The 2025 budget set $50,000 for three new gateway signs for Rockwood. The ledger shows $1,730.94 spent in 2025. The 2026 budget carries the project forward at $80,000. The 2026 department summary says three signs, while the project sheet in the same book says four. The sheet is marked "Carryover Item", which is the Township's label for work carried over from an earlier budget. We found no explanation for the extra $30,000 or the change in the number of signs.
Why it matters
Entry signs are a small item, but they show how a project's price moves from one budget to the next. Where the book says three in one place and four in another, residents cannot tell what the $80,000 buys.
It could be because…
A fourth sign may have been added after the 2025 budget was set, and the department summary may simply not have been updated.
Design, engineering and materials may have cost more than first estimated.
Carrying an unspent amount over into the next year is normal when a project takes longer than a year.
Questions you could ask
How many gateway signs are planned, and what is the cost of each?
What did the $1,730.94 spent in 2025 pay for, and is the other part of the 2025 $50,000 included in the 2026 $80,000 or in addition to it?
Why does the 2026 department summary say three signs while the project sheet says four?
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 Guelph-Eramosa?Send us your answer and we will publish it with this question.
The evidence
Ledger, 7520 Capital Expenditures - Economic Development: account 01-7520-6000 "Capital - Gateway Entry Signs", proposed budget 50,000.00. Project sheet: "Erection of three new Rockwood gateway signs".
Ledger: account 01-7520-6000 "Capital - Gateway Entry Signs" 2025 total budget 50,000.00, 2025 actual 1,730.94, final 2026 budget 80,000.00. The ledger report is printed November 19, 2025. Department summary: "Erection of three new gateway signs for Rockwood is planned, with an estimated cost of $80,000. The project will be funded through reserves".
Project sheet, "Carryover Item": "Erection of four new Rockwood gateway signs". Capital purchases $80,000.00, funded from "Transfer from Reserves-Rockwood Hydro Fund & Economic Development" $80,000.00.
$13,570left in the development charge fund at the end of 2026, if the 2026 budget is followed
Development charges are fees the Township collects from builders to pay for the growth that new homes bring, such as water mains and parks. The 2026 reserves schedule shows $961,155 in the development charge fund on January 1, 2026, with $947,585 planned to come out and $13,570 left at the end of 2026. Most of the draw is for water and wastewater work ($782,585). One part is $145,000 for a multi-use sport court with lights at Rockmosa Park. We did not read the Township's development charges study, so we cannot say whether a sport court is on its list of growth projects.
Why it matters
Development charges can only be spent on the growth-related projects the Township has said it will build. A fund close to zero leaves little for the next growth project, and any shortfall may fall on taxes or fees. It is fair to ask how the Township decided which projects the fund pays for.
It could be because…
Development charge money is collected to be spent, and a plan that uses it on water, wastewater and parks for new homes may be what the fund is for.
A multi-use court that serves new neighbourhoods may be a growth-related park project in the Township's development charges study, which we did not read.
More development charges will be collected as new homes are built, so a low balance at the end of 2026 may refill during the year.
Questions you could ask
Is the Rockmosa Park multi-use court listed as a growth project in the Township's development charges study, and under which heading?
How much in development charges does the Township expect to collect in 2026, and what projects are waiting for it?
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 Guelph-Eramosa?Send us your answer and we will publish it with this question.
The evidence
Schedule of 2026 Proposed Reserves and Reserve Funds: "Development Charges" balance January 01, 2026 $961,155, transfer from reserves $947,585, balance December 31, 2026 $13,570.
Environmental Services change summary: "Transfer From Development Charges" 2025 $828,423, 2026 proposed $782,585. Parks & Recreation change summary: "Transfer From Development Charges" 2026 proposed $145,000.
Guelph-Eramosa spent about $203 per home on snow ploughing in 2025. The typical similar town spent $130. Only 6 of 43 similar towns spent more.
Why it matters
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.
It could be because…
Geography: more roads, more snow, a bigger area or a landfill of its own.
Accounting: some towns record the same cost in a different category.
A one-time cost in this year.
Questions you could ask
What makes this cost higher here than in similar towns?
When were the main contracts in this area last put out to competitive tender?
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 Guelph-Eramosa?Send us your answer and we will publish it with this question.
The evidence
Snow ploughing per home: Guelph-Eramosa $203; typical similar town $130; ranked 7th highest of 44.
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