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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 James'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 · 6 so far
Things worth asking about
We read James' financial reports and meeting minutes, and compared its numbers with 35 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.
July 9, 2025date the draft 2025 budget was approved, on a tie broken by the Reeve
An interim levy is a first tax bill sent early in the year, before the budget is passed, based on the year before. The minutes show an interim levy by-law in January of 2025 (By-Law 25-02) and 2026 (By-Law 26-02). In 2025 Council approved the "draft" 2025 budget on July 9, and the vote was tied until the Reeve voted to break it. The August 13, 2025 minutes record that two councillors had opposed it "because of the lateness of the completion of the 25 Budget", and that no new information about the draft had arrived in the month since. The 2025 tax ratios by-law passed that day. In 2026 Council voted on June 10 to adopt the draft 2026 budget and set tax rates on July 8, and the tax ratios and tax rates by-laws passed on July 8, 2026. In 2024 the minutes show a budget meeting on June 19 and the tax ratios by-law on July 10. We did not find any posted budget.
Found by reading the town's own documents · 7 sources
$381,000+deficit for 2023, as the audit was described to Council (the minutes do not give an exact figure)
A deficit means spending (including the yearly cost of wearing out buildings and roads) was more than the money coming in. The December 11, 2024 minutes say the 2023 audit "indicated that the Township had a deficit of over $381,000.00 in 2023." The July 9, 2025 minutes say the Township "ended 2024 with a deficit of $15,262". The Township's asset management plan, adopted March 11, 2026, sets out a 2024 budget summary with total municipal expenditures of 1,770,940, revenue except tax of 906,077, and a balance of 864,863 to be raised, and calls it "a balanced budget". The audited statements are not posted, so the figures above come from the minutes, not from the statements.
Found by reading the town's own documents · 3 sources
$66,000+deficit in the water system when the 2024 audit was presented in July 2025
The Township's water system, run for it by the Ontario Clean Water Agency (OCWA), has about 160 service connections. The July 9, 2025 minutes say the water system "must establish a surplus to maintain the water treatment plant. At present it has a deficit of over $66,000." That same night Council approved water usage rate increases. In February 2025 the plant operator told Council that a new control computer (PLC) at an estimated $100,000 was a priority, because "if the PLC fails, the plant is unable to produce safe drinking water", and that a pump for the alternate well would cost about $30,000. The Township's plan says the system has a net book value of $3,156,821.00, the largest asset it owns, and that "a reserve fund has been established".
Found by reading the town's own documents · 4 sources
3yearly audits presented to Council (2023, 2024, 2025), none posted on the website
The minutes record the auditor presenting three years of audits: the 2023 audit on December 11, 2024, the 2024 audit on July 9, 2025, and the 2025 audit on July 8, 2026. The Township's website page of plans and reports, read on October 13, 2026, lists asset management plan sections and a Safety and Well-Being Plan. We did not find audited statements, a budget, or a statement of council pay anywhere on the site. The 2024 budget summary is in one page of the asset management plan.
Found by reading the town's own documents · 3 sources
$220,000borrowing authorized in each of 2024, 2025 and 2026, against a December 2025 account balance of $1,083,597.29
Every January Council passes a by-law to borrow, from its bank, $220,000 "to meet, until taxes are collected and other revenues are received, current expenditures": By-Law 24-01 ("two hundred twenty thousand dollars"), 25-01 ($220,000.00) and 26-01 ($220,000.00). Over the same years the general revenue account balance reported to Council at the end of each month was above $1,000,000: $1,239,855.33 at December 31, 2023 and $1,083,597.29 at December 31, 2025, which is $156,258.04 lower (worked out by us). The minutes do not say whether the borrowing was ever used.
Found by reading the town's own documents · 3 sources
In 2019, James had $1.7M more in cash and money owed to it than it owed to others. By 2024 it was −$409K. About 70% of that change ($1.5M) is a new accounting rule from 2023: towns must now record the future cost of closing things like a landfill. That is not new spending or borrowing. Even leaving that out, only 23 of 35 similar towns are in a weaker position.
Found automatically from the town's financial reports · 2 sources
July 9, 2025date the draft 2025 budget was approved, on a tie broken by the Reeve
An interim levy is a first tax bill sent early in the year, before the budget is passed, based on the year before. The minutes show an interim levy by-law in January of 2025 (By-Law 25-02) and 2026 (By-Law 26-02). In 2025 Council approved the "draft" 2025 budget on July 9, and the vote was tied until the Reeve voted to break it. The August 13, 2025 minutes record that two councillors had opposed it "because of the lateness of the completion of the 25 Budget", and that no new information about the draft had arrived in the month since. The 2025 tax ratios by-law passed that day. In 2026 Council voted on June 10 to adopt the draft 2026 budget and set tax rates on July 8, and the tax ratios and tax rates by-laws passed on July 8, 2026. In 2024 the minutes show a budget meeting on June 19 and the tax ratios by-law on July 10. We did not find any posted budget.
Why it matters
A budget is the plan residents are asked to pay for. When it is passed in July, about half the year's money has already been collected and spent without one. Two councillors said the lateness was a problem in 2025.
It could be because…
A small township may not be able to finish earlier if the Province's assessment figures arrive late. The Township's own plan says assessment changes have caused "drastic changes" to tax bills.
An interim levy is normal in Ontario, and the minutes show the Township uses one every year.
Council may have worked on the budget in earlier meetings without a formal vote.
Questions you could ask
On what dates were the 2024, 2025 and 2026 budgets adopted, and where are they posted?
What would let the Township pass its budget earlier in the year?
Why was the 2025 budget described as "draft" when Council voted to approve 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 James?Send us your answer and we will publish it with this question.
The evidence
Minutes, July 9, 2025: "A motion to approve the 'draft' 2025 budget. Councillor McIntyre and Councillor Fiset voted against the motion. Reeve Donaldson voted for the motion to break the tie." Carried.
Minutes, August 13, 2025: "Councillor McIntyre stated that he and Councillor Fiset opposed the motion to pass the 'draft' budget at the July 9th/25 meeting because of the lateness of the completion of the 25 Budget." By-Law 25-06, 2025 Tax Ratios, passed that day.
Minutes, June 10, 2026: "A motion to proceed with the adoption of the 2026 draft budget and set tax rates at the July 8th regular council meeting." Carried.
Minutes, July 8, 2026: By-Law 26-09, a by-law to establish tax ratios, and By-Law 26-10, "a By-law to adopt 2026 Tax Rates and to provide for penalty and interest in default of payment thereof", each passed on third reading.
Asset Management Plan: "as a result of changes in assessment values as provided by MPAC (Municipal Property Assessment Corporation), drastic changes to individual tax bills for both residential and industrial property owners and to the municipal revenue have been experienced."
$381,000+deficit for 2023, as the audit was described to Council (the minutes do not give an exact figure)
A deficit means spending (including the yearly cost of wearing out buildings and roads) was more than the money coming in. The December 11, 2024 minutes say the 2023 audit "indicated that the Township had a deficit of over $381,000.00 in 2023." The July 9, 2025 minutes say the Township "ended 2024 with a deficit of $15,262". The Township's asset management plan, adopted March 11, 2026, sets out a 2024 budget summary with total municipal expenditures of 1,770,940, revenue except tax of 906,077, and a balance of 864,863 to be raised, and calls it "a balanced budget". The audited statements are not posted, so the figures above come from the minutes, not from the statements.
Why it matters
If the Township's books show a deficit while its budget says balanced, residents will want to know what the budget leaves out and whether the gap is real money or an accounting item. A repeated deficit eats into savings.
It could be because…
Audited statements count the yearly wear on assets (amortization), which is not cash and which a municipal budget may leave out. The budget summary has no amortization line.
The 2023 deficit may include one-time costs such as capital projects paid from reserves, which are not a loss of money.
The 2024 deficit of $15,262 is small, about 0.9% of the $1,770,940 in budgeted expenditures (worked out by us).
Questions you could ask
What were the exact deficits in the 2023 and 2024 audited statements, and how much of each was amortization?
Will the audited statements be posted?
Why does the plan call the 2024 budget balanced when the audited result for 2024 was a deficit?
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 James?Send us your answer and we will publish it with this question.
The evidence
Minutes, December 11, 2024: a delegate from the auditing firm Kemp Elliott & Blair "presented the 2023 Audit to Council. The audit indicated that the Township had a deficit of over $381,000.00 in 2023."
Asset Management Plan, "The 2024 budget summary outlines the basic distribution of expenditures and revenues for the Township and is as follows and represents a balanced budget". Table: Capital Expenditures 305,588; TOTAL MUNICIPAL EXPEND. 1,770,940; Revenue Except Tax 906,077; BALANCE 864,863. Checked on the same page: 1,770,940 - 906,077 = 864,863; rows read on the rendered page, where each label shares a line with its number.
$66,000+deficit in the water system when the 2024 audit was presented in July 2025
The Township's water system, run for it by the Ontario Clean Water Agency (OCWA), has about 160 service connections. The July 9, 2025 minutes say the water system "must establish a surplus to maintain the water treatment plant. At present it has a deficit of over $66,000." That same night Council approved water usage rate increases. In February 2025 the plant operator told Council that a new control computer (PLC) at an estimated $100,000 was a priority, because "if the PLC fails, the plant is unable to produce safe drinking water", and that a pump for the alternate well would cost about $30,000. The Township's plan says the system has a net book value of $3,156,821.00, the largest asset it owns, and that "a reserve fund has been established".
Why it matters
A town cannot run without safe water. A system that costs more than it brings in has to be paid for by water users or by taxpayers, and a big failure could cost far more than the yearly rates raise.
It could be because…
The July 2025 rate increases may close the gap. The minutes do not say how much the increase raises.
The reserve fund the plan mentions may cover the $100,000 computer. We could not find its balance.
Grants may pay most of the cost: the plant operator said Ontario would fund 73 per cent of a health and safety water grant, with the municipality paying 26 per cent (as the minutes print it).
Questions you could ask
What is the water system's reserve balance, and has the control computer been replaced or funded?
How much did the 2025 water rate increase raise, and is the system now at a surplus?
Is the water system's deficit a result of OCWA's fee, the loss of customers, or amortization?
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 James?Send us your answer and we will publish it with this question.
The evidence
Minutes, July 9, 2025, 2024 Audit: "Water System must establish a surplus to maintain the water treatment plant. At present it has a deficit of over $66,000." Later: "A motion to approve the Water Usage Rate increases on Schedule 'A' to By-Law 21-03." Carried.
Minutes, February 12, 2025, delegation from the plant operator: "A new PLC (computer) is a priority at an estimated cost of $100,000. If the PLC fails, the plant is unable to produce safe drinking water." "a pump for the alternate well be purchased for an estimated $30,000." Ontario "will fund 73% of the grant and the municipality will pay the remaining 26%."
Water System: "drinking water system consists of wells, a water treatment plant and a distribution system with approximately 160 service connections and 63 fire hydrants. The operation of the system is contracted out to Ontario Clean Water Agency (OCWA). With a net book value of $3,156,821.00 it is the largest capital asset that the Township owns." "The Township currently allocates money to reserves for future capital costs that may be required to upgrade or replace the system."
3yearly audits presented to Council (2023, 2024, 2025), none posted on the website
The minutes record the auditor presenting three years of audits: the 2023 audit on December 11, 2024, the 2024 audit on July 9, 2025, and the 2025 audit on July 8, 2026. The Township's website page of plans and reports, read on October 13, 2026, lists asset management plan sections and a Safety and Well-Being Plan. We did not find audited statements, a budget, or a statement of council pay anywhere on the site. The 2024 budget summary is in one page of the asset management plan.
Why it matters
Audited statements and budgets are how residents check what the Township planned and spent. Without them, the deficits and the water system gap above can be learned only from short lines in meeting minutes, many of which are scans.
It could be because…
The Township may give statements to residents on request, or post them somewhere we did not look.
A small staff may not have time to post them; the 2023 audit was presented almost a year after year end.
The Township may file its statements with the Province in its yearly return, even if it does not post them.
Questions you could ask
Will the 2023, 2024 and 2025 audited statements be posted?
Will the adopted budget each year be posted, and the yearly council pay and expenses statement?
Can the Township say how a resident can get the audited statements today?
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 James?Send us your answer and we will publish it with this question.
The evidence
Plans & Reports page lists: 2025 Asset Management Plan table of contents and introduction, roads, bridges and culverts, water and drainage, fleet and equipment, land and buildings, sections 9 to 12, and the Safety & Well Being Plan. No budget, audited statements or council pay statement are listed.
$220,000borrowing authorized in each of 2024, 2025 and 2026, against a December 2025 account balance of $1,083,597.29
Every January Council passes a by-law to borrow, from its bank, $220,000 "to meet, until taxes are collected and other revenues are received, current expenditures": By-Law 24-01 ("two hundred twenty thousand dollars"), 25-01 ($220,000.00) and 26-01 ($220,000.00). Over the same years the general revenue account balance reported to Council at the end of each month was above $1,000,000: $1,239,855.33 at December 31, 2023 and $1,083,597.29 at December 31, 2025, which is $156,258.04 lower (worked out by us). The minutes do not say whether the borrowing was ever used.
Why it matters
Borrowing costs interest if it is used. Residents may want to know if the line of credit is a safety net that is never drawn, or if cash has been tight at times.
It could be because…
A standing line of credit is a common precaution for a small town whose tax bills arrive in instalments, and it may never be drawn.
Part of the account balance may be money set aside for reserves, the water system, or grants not yet spent, and so not free to use.
The balance is at a single date each month and moves with the tax bill dates.
Questions you could ask
Was any of the $220,000 borrowing used in 2024, 2025 or 2026, and what did it cost?
How much of the general account balance is reserves or restricted money?
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 James?Send us your answer and we will publish it with this question.
The evidence
Minutes, January 24, 2024: the Township's December 31, 2023 treasurer's report, "General Revenue Account Balance: $1,239,855.33". By-Law 24-01: "a By-Law to authorize the borrowing of two hundred twenty thousand dollars to meet, until taxes are collected and other revenues are received, current expenditures", passed.
Minutes, January 8, 2025: "A by-law to borrow $220,000.00 to meet, until taxes are collected and other revenues received, current expenditures of the Corporation for 2025", passed as By-Law 25-01.
Minutes, January 14, 2026: the December/25 treasurer's report, "General Revenue Account Balance: $1,083,597.29". "A By-Law to borrow $220,000.00 to meet, until taxes are collected and other revenues received, current expenditures of the Corporation for 2026", passed as By-Law 26-01.
In 2019, James had $1.7M more in cash and money owed to it than it owed to others. By 2024 it was −$409K. About 70% of that change ($1.5M) is a new accounting rule from 2023: towns must now record the future cost of closing things like a landfill. That is not new spending or borrowing. Even leaving that out, only 23 of 35 similar towns are in a weaker position.
James went from having money in the bank to owing more than it has. What changed?
−$500K$0$500K$1.0M$1.5M$2.0M
−$409K
201920202021202220232024
Show as a table
Year
Net financial position
2019
$1.7M
2020
$1.5M
2021
$1.3M
2022
$1.2M
2023
−$382K
2024
−$409K
Why it matters
This number is one of the clearest signs of whether a town is living within its means. The accounting-rule part is a bill that will come due when the landfill closes, not money already spent. The rest is real borrowing and spending of savings.
It could be because…
A new accounting rule (asset retirement obligations, from 2023) added a large future cost to the books all at once.
Borrowing for a planned project, such as sewage lagoons, which is paid back over many years.
Questions you could ask
What is the plan and timeline for paying the landfill closing cost?
Without the accounting change, is the town's position getting better or worse?
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 James?Send us your answer and we will publish it with this question.
Can we count your visit? With your OK, we use Google Analytics to see which pages help people. It sets cookies and sends visit data to Google. Nothing loads unless you say yes. Privacy