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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Horton'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 Horton's financial reports and meeting minutes, and compared its numbers with 28 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.
$1,013,126more taken out of reserves than put in under the 2026 budget (worked out by us)
Reserves are savings a town sets aside for later costs, such as replacing a truck or a road. The Township's own 2026 budget report says that more will be taken out of reserves than put in. It lists $71,000 coming out for the operating budget and $1,498,603 for capital projects, against $556,477 going in. By our count (worked out by us) that is a net draw of $1,013,126. The last reserve total we could read is $2,633,724 at the end of 2024, in the draft 2024 statements. One large item, the fire tanker, has since come in under budget. The slides and minutes also give a different figure for contributions to reserves ($452,256 and $452,266).
Found by reading the town's own documents · 5 sources
$240,000the 2025 "shortfall compared to 2024", as recorded in the July 28, 2026 minutes
On July 28, 2026 the Township's auditor presented draft 2025 statements. The minutes record him saying the Township "did have a shortfall compared to 2024 of $240,000." Asked by the Mayor where it came from, he named computers in General Government and road maintenance in Public Works, which "is weather dependent". Council approved the statements the same day. We could not find the 2025 statements posted. The Finance page lists budget presentations and tax rates, not audited statements. The 2024 statements are visible only inside a council package, marked "Draft".
Found by reading the town's own documents · 3 sources
$466,379transportation reserve at the end of 2024, against roads and similar assets that cost $27,744,678
The Township's roads and similar "linear assets" cost $27,744,678 to build. The draft 2024 statements show $19,333,714 of that already written off as amortization, which is the way accounts spread the cost of an asset over its life. By our count (worked out by us) that is about 70%. This is an accounting measure, not an inspection of the roads. The transportation reserve, the savings set aside for roads and equipment, was $466,379 at the end of 2024. The Township's own budget reports say reserve contributions should be higher and that it plans to raise the levy by 3.5% each year to add to reserves and increase road maintenance. Its slides say the reserve contributions will be lined up with its asset management plan (a plan for repairing and replacing assets), a project "targeted" for the 2027 budget.
Found by reading the town's own documents · 4 sources
$36,000Horton's share of a debt, voted on in public after a closed session labelled "personal matters"
A council can close a meeting only for reasons listed in the Municipal Act. The minutes of January 13, 2026 show council went into closed session under the section for "Personal matters about an identifiable individual" to discuss the "Renfrew Health Services Village". Council then came back out and voted in public to pay $36,000 as its share of the remaining debt of that organization under a 2013 funding agreement, and to fund it from the 2026 operating budget. Another closed session on August 26, 2025 used the same section for an item labelled "County Strategic Plan - Information". By our count (worked out by us), 11 of the 12 closed sessions in 2025 that we found were under that same section.
Found by reading the town's own documents · 2 sources
$115,087rise in the levy from 2025 to 2026, against $75,774 said to be the 2.5% increase (worked out by us)
The levy is the total amount of property tax the Township collects. Council adopted a 2026 levy of $3,146,714 and called it a 2.5% increase. The 2025 levy was $3,031,627. By our count (worked out by us) the dollar rise is $115,087, or about 3.8%. The Township says 2.5% is worth $75,774, which leaves about $39,313 (worked out by us) that comes from somewhere else. The slides list "estimated growth" among the reasons for the change, which suggests new buildings adding to the tax base.
Found by reading the town's own documents · 4 sources
$173,462surplus in 2024, against a budgeted shortfall of $39,536 (draft statements)
A surplus is what is left when a year's revenue is more than its spending. The draft 2024 statements show the budget expected spending to beat revenue by $39,536. The result was $173,462 ahead. By our count (worked out by us) revenue came in $161,863 above budget and spending $51,135 below it. The budget also counted on taking $257,245 out of reserves; instead $77,035 was put in. The amortization line (the yearly share of what buildings and roads cost) is the same in the budget and actual columns, so amortization does not explain the gap. The auditor told council the Township "has good financial management practices" and that the surplus went into reserves.
Found by reading the town's own documents · 4 sources
$457,378the 2025 amortization estimate, the same as the 2023 actual in the statements
Each year council adopts a short report, required by Ontario Regulation 284/09, explaining what the budget leaves out. Amortization is the yearly share of what buildings and roads cost. Two things in the reports look odd. The 2025 report estimates 2025 amortization at "approximately $457,378", and the 2026 report estimates 2026 at "approximately $781,584". Those are the same figures the draft 2024 statements print as the actual amortization for 2023 and 2024. Separately, the 2025 report says the amount withdrawn from reserves "is more than the contributions", but its own numbers show $427,905 withdrawn and $537,626 contributed.
Found by reading the town's own documents · 3 sources
$1,013,126more taken out of reserves than put in under the 2026 budget (worked out by us)
Reserves are savings a town sets aside for later costs, such as replacing a truck or a road. The Township's own 2026 budget report says that more will be taken out of reserves than put in. It lists $71,000 coming out for the operating budget and $1,498,603 for capital projects, against $556,477 going in. By our count (worked out by us) that is a net draw of $1,013,126. The last reserve total we could read is $2,633,724 at the end of 2024, in the draft 2024 statements. One large item, the fire tanker, has since come in under budget. The slides and minutes also give a different figure for contributions to reserves ($452,256 and $452,266).
Why it matters
Reserves are what keep a small town from sudden tax jumps when something big wears out. Spending them on planned projects is what they are for, but residents should be able to see how much is left.
It could be because…
The big items were saved for on purpose: the 2026 budget includes a tanker truck and road work that reserves were built up to pay for.
Grants may cover part of the capital list. The Township's slides list several grant applications.
The tanker bids came in under the $650,000 set aside, so the real draw may be smaller than the budget says.
The slides and the report may count contributions differently (for example, only capital replacement).
Questions you could ask
What will the reserve total be at the end of 2025 and the end of 2026, by reserve?
Why do the slides and minutes say $452,256 or $452,266 goes into reserves while the budget report says $556,477?
With the tanker under budget, what is the updated net draw on reserves for 2026?
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 Horton?Send us your answer and we will publish it with this question.
The evidence
The 2026 report on the budget says: "In 2026, $71,000 will be withdrawn from reserves in the Operating Budget and a total of $1,498,603 will be withdrawn from reserves in the Capital Budget." It adds that "transfers to reserves for Capital asset replacement are $556,477" and that "For 2026, the amount being withdrawn from reserves is more than the contributions being made into reserves." It says $1,515,116 was budgeted for new capital spending.
Council package, February 10, 2026 · Ontario Regulation 284/09 Report, 2026 Budget - PSAB Basis, "Amortization expense and reserves", PDF page 31
The draft 2024 financial statements show "Reserves and reserve funds at the beginning of the year" of 2,556,689 and "Reserves and reserve funds at the end of the year" of $ 2,633,724.
A staff report on the fire tanker says: "The allocation in the Capital Budget was $650,000." The recommended bid is "$557,400 plus applicable taxes", with an optional pump of "$68,500 plus applicable taxes".
$240,000the 2025 "shortfall compared to 2024", as recorded in the July 28, 2026 minutes
On July 28, 2026 the Township's auditor presented draft 2025 statements. The minutes record him saying the Township "did have a shortfall compared to 2024 of $240,000." Asked by the Mayor where it came from, he named computers in General Government and road maintenance in Public Works, which "is weather dependent". Council approved the statements the same day. We could not find the 2025 statements posted. The Finance page lists budget presentations and tax rates, not audited statements. The 2024 statements are visible only inside a council package, marked "Draft".
Why it matters
Audited statements are the independent check on the budget. Residents can only judge whether a $240,000 swing is small or large if they can see the numbers behind it.
It could be because…
Road maintenance depends on weather, and a harsh winter can cost much more than planned.
A computer upgrade can be a one-time purchase. The auditor gave computers as the main cause in General Government.
The final statements may be posted later. Council approved them only on July 28, 2026.
The minutes give only a one-line summary, so "shortfall compared to 2024" may mean a smaller surplus rather than a deficit.
Questions you could ask
Will the Township post the signed 2024 and 2025 audited statements on the Finance page?
What was the 2025 result in dollars, as an annual surplus or deficit?
How much of the $240,000 was one-time, such as the computers?
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 Horton?Send us your answer and we will publish it with this question.
The evidence
The minutes say the auditor "presented the draft 2025 Financial Statements and Significant Accounting Policies. He stated that the Township did have a shortfall compared to 2024 of $240,000." The Mayor "questioned if there were certain areas the shortfall came from" and was told that "in the General Government department, it was mostly computers, and in Public Works it was road maintenance which is weather dependent."
Council's resolution reads: "THAT Council approve the 2025 Financial Statements ... as presented." (Resolution No. 2026-129). The name of the presenting auditor is left out here.
The Finance page lists "2026 Budget Presentation", "2025 Tax Rates", "2025 Budget Presentation", "2024 Tax Rates" and "2024 Budget Presentation" under "Fiscal Information". We did not find audited financial statements for 2024 or 2025 listed on it.
$466,379transportation reserve at the end of 2024, against roads and similar assets that cost $27,744,678
The Township's roads and similar "linear assets" cost $27,744,678 to build. The draft 2024 statements show $19,333,714 of that already written off as amortization, which is the way accounts spread the cost of an asset over its life. By our count (worked out by us) that is about 70%. This is an accounting measure, not an inspection of the roads. The transportation reserve, the savings set aside for roads and equipment, was $466,379 at the end of 2024. The Township's own budget reports say reserve contributions should be higher and that it plans to raise the levy by 3.5% each year to add to reserves and increase road maintenance. Its slides say the reserve contributions will be lined up with its asset management plan (a plan for repairing and replacing assets), a project "targeted" for the 2027 budget.
Why it matters
Roads are the largest thing a small township owns. If savings fall short of replacement costs, the choice later is a sharp tax rise, more debt or worse roads.
It could be because…
Roads can last much longer than the accounting life used for amortization, so a high written-off share does not mean they are worn out.
Much of the replacement can be paid by grants, such as the provincial infrastructure funds the slides list.
The Township is already moving toward higher contributions. It says it plans to line them up with its asset management plan.
Questions you could ask
What does the asset management plan say roads and bridges will cost to replace over the next ten years?
How much will the 2027 reserve alignment add to the levy?
How much of the gap does the Township expect grants to cover?
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 Horton?Send us your answer and we will publish it with this question.
The evidence
The Schedule of Tangible Capital Assets shows linear assets with cost at 31 December 2024 of 27,744,678 and accumulated amortization at 31 December 2024 of 19,333,714.
The Ontario Regulation 284/09 report says: "To avoid a large increase in the tax rate the Township should continue to make reserve contributions each year, over and above any reserve withdrawals." It adds that a long-term strategy is "to increase the annual levy by 3.5% to continue to add COLA of 2% to reserves and also increase the gravel and hard top maintenance programs to extend the life of our road network."
$36,000Horton's share of a debt, voted on in public after a closed session labelled "personal matters"
A council can close a meeting only for reasons listed in the Municipal Act. The minutes of January 13, 2026 show council went into closed session under the section for "Personal matters about an identifiable individual" to discuss the "Renfrew Health Services Village". Council then came back out and voted in public to pay $36,000 as its share of the remaining debt of that organization under a 2013 funding agreement, and to fund it from the 2026 operating budget. Another closed session on August 26, 2025 used the same section for an item labelled "County Strategic Plan - Information". By our count (worked out by us), 11 of the 12 closed sessions in 2025 that we found were under that same section.
Why it matters
Closed meetings are allowed for narrow reasons, and the label in the minutes is how the public can check the reason. A label that does not match the item makes that check impossible.
It could be because…
The papers for the item may have named individuals, such as staff or board members, and the clerk used the closest label.
The minutes show council came out of closed session and passed the payment in public, which is what the Act asks for.
A single section letter may be used by habit when the real reason is a different one.
Questions you could ask
Which part of each of these items involved an identifiable individual?
Will the Township name the exact reason, in plain words, for every closed session?
Who is the Township's closed meeting investigator, and where can residents find that on its website?
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 Horton?Send us your answer and we will publish it with this question.
The evidence
The January 13, 2026 minutes record that council went into closed session "pursuant to Section 239(2) (b) of the Municipal Act; (b) Personal matters about an identifiable individual, including municipal or local board employees - Renfrew Health Services Village". After coming out, council resolved: "THAT Council of the Township of Horton agree to pay $36,000, as Horton's portion, to pay off the remaining debt owed, per the 2013 Funding Agreement for the Renfrew & Area Health Services Village;".
The August 26, 2025 special council minutes record a closed session "pursuant to Section 239 (2)(b) of the Municipal Act; (b) Personal matters about an identifiable individual, including municipal or local board employees - County Strategic Plan - Information". Council went in at 3:01 p.m. and came out at 3:09 p.m.
Horton spent $313K on water, sewers and garbage in 2019 and $481K in 2025. Prices only went up about 21% in that time.
Why did the cost of water, sewers and garbage grow 54% in 6 years?
Water, sewers and garbage
Prices (inflation)
+0%+20%+40%+60%
+54%
2019202020212022202320242025
Show as a table
Year
Water, sewers and garbage
Prices (inflation)
2019
+0%
+0%
2020
+25%
+1%
2021
+36%
+4%
2022
+52%
+11%
2023
+32%
+16%
2024
+4%
+18%
2025
+54%
+21%
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Why it matters
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.
It could be because…
The town added a service, a building or staff that residents asked for.
Costs were moved from another area, so the total did not really change.
Accounting rules changed how costs are sorted.
Large one-time costs, like a study, lawsuit or repair, landed in one year.
Questions you could ask
What did the extra $168K a year pay for?
Why did the dump (landfill) go from $208K to $458K?
Was each increase approved by council as a separate decision, or did it happen through the yearly budget?
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 Horton?Send us your answer and we will publish it with this question.
$115,087rise in the levy from 2025 to 2026, against $75,774 said to be the 2.5% increase (worked out by us)
The levy is the total amount of property tax the Township collects. Council adopted a 2026 levy of $3,146,714 and called it a 2.5% increase. The 2025 levy was $3,031,627. By our count (worked out by us) the dollar rise is $115,087, or about 3.8%. The Township says 2.5% is worth $75,774, which leaves about $39,313 (worked out by us) that comes from somewhere else. The slides list "estimated growth" among the reasons for the change, which suggests new buildings adding to the tax base.
Why it matters
Residents hear "2.5%" and may expect their own bill to rise by that much. A single page that says how much of the rise is new growth and how much is a higher rate would let everyone check.
It could be because…
New houses and businesses add to the property tax base, so the levy can rise by more than the rate increase without raising anyone's rate.
The 2.5% may apply to the tax rate on existing properties, while the levy includes growth.
Questions you could ask
How much of the 2026 levy increase is new growth, and how much is a higher tax rate on existing properties?
What is the 2026 residential tax rate change compared with 2025?
Which total is correct, $3,146,714 or $3,146,716?
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 Horton?Send us your answer and we will publish it with this question.
The evidence
Council's resolution reads: "THAT Council adopts the 2025 Budget with a levy of $3,031,627 which represents a 3.73% levy increase."
The "Budget Summary" slide prints "$ 75,774 = 2.5% INCREASE OVER 2025" and "$ 3,146,714 - TOTAL LEVY REQUIRED FOR 2026", and lists "ESTIMATED GROWTH" among its key contributors.
The staff report that went with the budget says the proposed budget was presented "with a levy increase of 2.5% making the total budget $3,146,716." The resolution in the same package uses $3,146,714.
$173,462surplus in 2024, against a budgeted shortfall of $39,536 (draft statements)
A surplus is what is left when a year's revenue is more than its spending. The draft 2024 statements show the budget expected spending to beat revenue by $39,536. The result was $173,462 ahead. By our count (worked out by us) revenue came in $161,863 above budget and spending $51,135 below it. The budget also counted on taking $257,245 out of reserves; instead $77,035 was put in. The amortization line (the yearly share of what buildings and roads cost) is the same in the budget and actual columns, so amortization does not explain the gap. The auditor told council the Township "has good financial management practices" and that the surplus went into reserves.
Why it matters
A budget is the promise made to taxpayers about what a year will cost. Consistently beating it can mean careful spending, or it can mean taxes were set higher than needed.
It could be because…
Budgets are set months ahead and are meant to be cautious. A one-time grant or a quiet year for road work can lift the result.
Council may have budgeted a reserve draw it did not end up needing because projects were delayed.
The "other" revenue line (fees, interest, other income) may have had one-time items.
Questions you could ask
Which revenue lines came in above budget in 2024, and were any one-time?
Why was a $257,245 draw on reserves in the budget not needed?
Will the Township post the final, signed 2024 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 Horton?Send us your answer and we will publish it with this question.
The evidence
The draft Statement of Operations prints, in the 2024 budget and 2024 actual columns: Other revenue 419,531 and 524,561; General government expense $ 817,480 and $ 869,927; and "Excess (shortfall) of revenue over expenses" of $ (39,536) and $ 173,462. Total revenue is $ 3,973,792 budgeted and $ 4,135,655 actual; total expenses are $ 4,013,328 and $ 3,962,193.
The Statement of Changes in Net Financial Assets prints "Amortization of tangible capital assets" of 781,584 in both the 2024 budget and 2024 actual columns.
The minutes say the auditor "stated that the Township has good financial management practices and that there was a slight surplus at the end of 2024, which was transferred into reserves." Council then voted to "approve the 2024 Financial Statements ... as presented".
$457,378the 2025 amortization estimate, the same as the 2023 actual in the statements
Each year council adopts a short report, required by Ontario Regulation 284/09, explaining what the budget leaves out. Amortization is the yearly share of what buildings and roads cost. Two things in the reports look odd. The 2025 report estimates 2025 amortization at "approximately $457,378", and the 2026 report estimates 2026 at "approximately $781,584". Those are the same figures the draft 2024 statements print as the actual amortization for 2023 and 2024. Separately, the 2025 report says the amount withdrawn from reserves "is more than the contributions", but its own numbers show $427,905 withdrawn and $537,626 contributed.
Why it matters
These reports are the Township's bridge between the tax-based budget and the full accounting view. If they carry forward old figures or old wording, residents cannot rely on them to show how fast assets are wearing out.
It could be because…
Staff may use the last audited amortization figure available when the budget is written. In February 2025 the 2024 audit was not done, so the 2023 figure would be the latest.
The sentence about withdrawals being larger than contributions may be wording carried forward from an earlier year.
The report may be comparing different things, such as capital withdrawals only.
Questions you could ask
Is the amortization estimate in each report the last audited figure, and if so will the report say so?
What was actual amortization in 2025, now that the 2025 statements are approved?
Is the sentence about withdrawals being larger than contributions correct for 2025?
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 Horton?Send us your answer and we will publish it with this question.
The evidence
The 2025 report says: "Based on current estimates for the 2025-year, amortization expenses will amount to approximately $457,378." It also says "a total of $427,905 will be withdrawn from reserves in the Capital Budget", that "transfers to reserves for Capital asset replacement are $537,626", and "For 2025, the amount being withdrawn from reserves is more than the contributions being made into reserves."
Council package, March 4, 2025 · Ontario Regulation 284/09 Report, 2025 Budget - PSAB Basis, "Amortization expense and reserves", PDF page 15
The 2026 report says: "Based on current estimates for the 2026-year, amortization expenses will amount to approximately $781,584."
Council package, February 10, 2026 · Ontario Regulation 284/09 Report, 2026 Budget - PSAB Basis, "Amortization expense and reserves", PDF page 31
The draft Statement of Cash Flows prints "Amortization" of 781,584 for 2024 and 457,378 for 2023.
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