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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Kearney'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 · 9 so far
Things worth asking about
We read Kearney's financial reports and meeting minutes, and compared its numbers with 50 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.
$3,489left in the fire equipment reserve at the end of 2023, from $324,563
A reserve is money a town sets aside on purpose for a future need, such as a fire truck or a building repair. In 2023 the statements show the Town's reserves and reserve funds going from $3,219,905 to $2,698,563. Three of them fell furthest. The fire equipment reserve went from $324,563 to $3,489. The municipal buildings reserve went from $450,000 to $84,338. The modernization funding reserve went from $337,316 to nothing. The 2023 budget had planned a larger decrease in reserves, of $858,004, so the Town drew down less than it planned overall.
Found by reading the town's own documents · 2 sources
$235,481loss on disposal of tangible capital assets in 2023, with no amount budgeted
When a town sells or retires an asset for less than its recorded value, the statements show a loss. This is mostly an accounting entry, not cash leaving the bank. The 2023 statements show a loss on disposal of tangible capital assets of $235,481, with nothing budgeted for it. In 2022 the same line was a gain of $14,166. The Town received $100 for assets it disposed of in 2023.
Found by reading the town's own documents · 2 sources
$395,023asset retirement obligations (mostly landfill) at the end of 2023, up from $309,963
Under a new accounting rule adopted in 2023, the Town records the full future cost of closing and monitoring its two landfill sites as a liability. The liability stood at $395,023 at the end of 2023, up from $309,963. The old Kearney landfill stopped taking waste in 2001, and the Town says care is expected to be needed until 2026. The shared site with the Township of Perry says the committee holds closure reserves of $309,382 to fund its part. We did not find a reserve for the Kearney-only site in the list of reserves.
Found by reading the town's own documents · 2 sources
In 2024, Kearney collected $312K more in its own property tax than in 2023. That is a 8% jump, while prices went up about 2.4%. Only 10 of 50 similar towns raised theirs by more. Almost all of it came from a higher tax rate (up 7% for homes); the value of homes on the tax roll grew only 1.9%.
Found automatically from the town's financial reports · 4 sources
Kearney spent $586K on running the town office in 2019 and $982K in 2024. Prices only went up about 18% in that time. Only 7 of 50 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
$2,892,217spent on tangible capital assets in 2023, against $1,351,897 the year before
Capital spending is money spent on buying or building things that last, such as roads and equipment. The Town spent $2,892,217 on tangible capital assets in 2023, against $1,351,897 in 2022. The 2023 budget planned $3,539,457. Cash went from $4,128,150 to $3,460,626 over the year. The statements show long-term debt of $81,368 at the end of 2023, so most of the spending was not borrowed.
Found by reading the town's own documents · 3 sources
$475,871general operating surplus left at the end of 2023, from $642,811
The general operating surplus is the leftover from past years that a town can use to ease the year's budget. The 2023 budget planned a decrease of $642,811 in it, which was the whole balance at the start of the year. The statements show it went from $642,811 to $475,871. The Town therefore used $166,940 of it, which is less than planned.
Found by reading the town's own documents · 2 sources
$1,824,516government transfers in 2023, against $1,207,209 in 2022
Government transfers (grants from other governments) were $1,824,516 in 2023, against $1,207,209 in 2022. Property taxes were $3,768,809. Total revenue was $6,047,644, below the $6,323,880 budgeted, and government transfers were below their $2,056,357 budget. Total expenses of $4,823,241 were also below the $4,999,953 budgeted.
Found by reading the town's own documents · 1 source
2023the latest year of audited statements we could read, because later files are pictures
The Town posts its budgets for 2023 to 2026, its 2024 consolidated statements, three of its 2026 council minutes that we opened and its council pay by-law as files that contain only pictures of pages. A person using a screen reader, a search tool or a copy-and-paste cannot read the numbers in them. The 2023 statements, signed by the auditor on September 5, 2024, do have a text layer and are the latest we could read. We did not find 2025 statements.
Found by reading the town's own documents · 2 sources
$3,489left in the fire equipment reserve at the end of 2023, from $324,563
A reserve is money a town sets aside on purpose for a future need, such as a fire truck or a building repair. In 2023 the statements show the Town's reserves and reserve funds going from $3,219,905 to $2,698,563. Three of them fell furthest. The fire equipment reserve went from $324,563 to $3,489. The municipal buildings reserve went from $450,000 to $84,338. The modernization funding reserve went from $337,316 to nothing. The 2023 budget had planned a larger decrease in reserves, of $858,004, so the Town drew down less than it planned overall.
Why it matters
Reserves are how a small town pays for big one-off costs without borrowing or a sudden tax jump. A reserve that is close to empty leaves less cushion for the next truck or roof repair.
It could be because…
Reserves exist to be spent. The money may have paid for a planned purchase, such as fire equipment or building work, and may be exactly what Council meant it for.
The modernization funding reserve may have been grant money meant to be used up on specific projects.
The Town drew down less than its budget planned, so the budget may have counted on emptying these accounts.
Questions you could ask
What did Council spend the fire equipment, municipal buildings and modernization reserves on in 2023?
Does Council have a plan, with dates, to put money back into the fire equipment and municipal buildings reserves?
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 Kearney?Send us your answer and we will publish it with this question.
The evidence
Note 17, reserves and reserve funds: "Municipal buildings" 450,000 at the start of the year, (365,662) change, 84,338 at the end. "Fire equipment" 324,563, (321,074), 3,489. "Modernization funding" 337,316, (337,316), nil. The reserves and reserve funds total 3,219,905, (521,342), 2,698,563.
$235,481loss on disposal of tangible capital assets in 2023, with no amount budgeted
When a town sells or retires an asset for less than its recorded value, the statements show a loss. This is mostly an accounting entry, not cash leaving the bank. The 2023 statements show a loss on disposal of tangible capital assets of $235,481, with nothing budgeted for it. In 2022 the same line was a gain of $14,166. The Town received $100 for assets it disposed of in 2023.
Why it matters
A loss this size, with no budget for it, lowers the surplus the Town reports. It can mean old assets were replaced and retired early, which is worth knowing when residents look at what the Town spent on replacements.
It could be because…
Old equipment or road sections may have been replaced by new capital work, which writes off the old item's remaining value.
It may be a bookkeeping correction after the Town adopted a new accounting standard for landfill obligations in 2023.
The entry does not move cash, so it may have no effect on the tax bill.
Questions you could ask
Which assets were disposed of or written down in 2023, and why was no loss budgeted?
Were any of the assets replaced as part of the capital work done that year?
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 Kearney?Send us your answer and we will publish it with this question.
The evidence
Statement of operations: "Gain (loss) on disposal of tangible capital assets" budget 2023 nil, actual 2023 (235,481), actual 2022 14,166.
$395,023asset retirement obligations (mostly landfill) at the end of 2023, up from $309,963
Under a new accounting rule adopted in 2023, the Town records the full future cost of closing and monitoring its two landfill sites as a liability. The liability stood at $395,023 at the end of 2023, up from $309,963. The old Kearney landfill stopped taking waste in 2001, and the Town says care is expected to be needed until 2026. The shared site with the Township of Perry says the committee holds closure reserves of $309,382 to fund its part. We did not find a reserve for the Kearney-only site in the list of reserves.
Why it matters
A promise to pay a future cost with no money set aside means taxpayers of that future year pay for it. Knowing whether the money is saved shows whether the cost is being spread fairly across years.
It could be because…
The liability is mostly an estimate under a new rule, and the Town was required to record it in full this year.
Part of the cost may sit in the working funds or the general operating surplus rather than a named reserve.
The shared-site reserve of $309,382 may be intended to cover most of the Town's share.
Questions you could ask
What is the Town's plan, and which year's budget, for paying the closure and care costs of the Kearney landfill?
Will the post-closure care end in 2026 as the Town estimated?
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 Kearney?Send us your answer and we will publish it with this question.
The evidence
Note 13: "The Town of Kearney landfill site stopped accepting waste in 2001 and is now in the monitoring stage." "Post-closure care is estimated to be required until 2026." "The Committee has closure reserves of $309,382 (2022 $309,919) to fund this liability."
Note 17: "Asset retirement obligations" (309,963) at the start of 2023, (85,060) change, (395,023) at the end. "Joint Waste Management Committee" reserve 195,824 at the start, 197,914 at the end.
In 2024, Kearney collected $312K more in its own property tax than in 2023. That is a 8% jump, while prices went up about 2.4%. Only 10 of 50 similar towns raised theirs by more. Almost all of it came from a higher tax rate (up 7% for homes); the value of homes on the tax roll grew only 1.9%.
Why did Kearney's property tax go up 8% in 2024?
$0$1.0M$2.0M$3.0M$4.0M$5.0M
$4.1M
201920202021202220232024
Show as a table
Year
Town property tax
2019
$3.1M
2020
$3.2M
2021
$3.3M
2022
$3.4M
2023
$3.8M
2024
$4.1M
Why it matters
A big one-year jump usually means something changed: a new cost, a service that grew, savings being rebuilt, or a problem from earlier years being paid for now. Residents should be able to see exactly which. Spread across every home, it is about $261 more each year.
It could be because…
Costs the town cannot control went up, such as policing, insurance or county charges.
The town kept taxes too low in earlier years and is catching up.
The town is rebuilding savings or paying for a big project like a bridge or equipment.
Questions you could ask
What were the three biggest reasons for the 2024 increase, in dollars?
Is a similar increase planned for next year?
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 Kearney?Send us your answer and we will publish it with this question.
The evidence
Town property tax: $3,768,809 in 2023, $4,080,317 in 2024.
Kearney spent $586K on running the town office in 2019 and $982K in 2024. Prices only went up about 18% in that time. Only 7 of 50 similar towns had faster growth here.
Why did the cost of running the town office grow 68% in 5 years?
Running the town office
Prices (inflation)
+0%+20%+40%+60%+80%
+68%
201920202021202220232024
Show as a table
Year
Running the town office
Prices (inflation)
2019
+0%
+0%
2020
+13%
+1%
2021
+17%
+4%
2022
+23%
+11%
2023
+77%
+16%
2024
+68%
+18%
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Why it matters
Money spent running the office is money not spent on roads, water or safety. When office costs grow much faster than the services people see, it is fair to ask what the extra money is buying.
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 $396K a year pay for?
Why did office and administration go from $215K to $490K?
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 Kearney?Send us your answer and we will publish it with this question.
The evidence
Running the town office: 2019 $586K, 2020 $665K, 2021 $688K, 2022 $723K, 2023 $1.0M, 2024 $982K.
$2,892,217spent on tangible capital assets in 2023, against $1,351,897 the year before
Capital spending is money spent on buying or building things that last, such as roads and equipment. The Town spent $2,892,217 on tangible capital assets in 2023, against $1,351,897 in 2022. The 2023 budget planned $3,539,457. Cash went from $4,128,150 to $3,460,626 over the year. The statements show long-term debt of $81,368 at the end of 2023, so most of the spending was not borrowed.
Why it matters
Residents are told the Town is planning five years of capital work. How much cash and how many reserves are behind that plan decides whether it is paid from savings, grants, taxes or borrowing.
It could be because…
Spending came in below the $3,539,457 budgeted, so some planned projects may have carried over into the next year.
Government transfers rose by a large amount in 2023, so much of the work may have been paid for by grants.
A jump in one year is normal for a small town that builds a bridge or buys a large vehicle only every few years.
Questions you could ask
Which 2023 capital projects were finished, and which carried into later years?
How much of the five-year capital plan is expected to come from grants, reserves, taxes and borrowing?
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 Kearney?Send us your answer and we will publish it with this question.
The evidence
Statement of cash flows: "Acquisition of tangible capital assets" (2,892,217) in 2023 and (1,351,897) in 2022. "Cash, end of year" $ 3,460,626 in 2023 and $ 4,128,150 in 2022.
$475,871general operating surplus left at the end of 2023, from $642,811
The general operating surplus is the leftover from past years that a town can use to ease the year's budget. The 2023 budget planned a decrease of $642,811 in it, which was the whole balance at the start of the year. The statements show it went from $642,811 to $475,871. The Town therefore used $166,940 of it, which is less than planned.
Why it matters
Budgeting to spend all of a cushion shows the budget leaned on past savings. The year ended better than planned, and a person reading the budget may still want to know how much of next year's budget leans on savings too.
It could be because…
Coming in under budget is not a problem. Spending may have been lower or revenue higher than planned.
The budget may have assumed the surplus would be used up so that the tax rate could stay lower.
Questions you could ask
How much of the Town's current operating budget is planned to come from past surpluses and reserves?
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 Kearney?Send us your answer and we will publish it with this question.
The evidence
Note 19, adopted budget: "Decrease in general municipal operating surplus" (642,811).
$1,824,516government transfers in 2023, against $1,207,209 in 2022
Government transfers (grants from other governments) were $1,824,516 in 2023, against $1,207,209 in 2022. Property taxes were $3,768,809. Total revenue was $6,047,644, below the $6,323,880 budgeted, and government transfers were below their $2,056,357 budget. Total expenses of $4,823,241 were also below the $4,999,953 budgeted.
Why it matters
Grants can arrive for one project and then stop. A town that relies on them to pay for regular costs may face a tax increase when they end.
It could be because…
Much of the grant money is probably for one-time capital projects, which would match the jump in capital spending the same year.
Grants often arrive after the work is done, so a shortfall against budget can be timing.
Questions you could ask
Which of the 2023 grants were one-time and which repeat each year?
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 Kearney?Send us your answer and we will publish it with this question.
2023the latest year of audited statements we could read, because later files are pictures
The Town posts its budgets for 2023 to 2026, its 2024 consolidated statements, three of its 2026 council minutes that we opened and its council pay by-law as files that contain only pictures of pages. A person using a screen reader, a search tool or a copy-and-paste cannot read the numbers in them. The 2023 statements, signed by the auditor on September 5, 2024, do have a text layer and are the latest we could read. We did not find 2025 statements.
Why it matters
A budget is the promise made to residents about what the year will cost. If the files cannot be searched or read aloud, residents with a disability and anyone checking figures are shut out, and mistakes are harder to catch.
It could be because…
The Town may sign and scan paper copies, and may not know the files have no text.
A text version may exist on request or in a council agenda package we did not open.
Questions you could ask
Will the Town post text versions of its budgets, statements and minutes so that residents can search and read them?
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 Kearney?Send us your answer and we will publish it with this question.
The evidence
The Consolidated Financial Statements page lists a file for each year from 2018 to 2024. The 2024 file, opened in a PDF reader, has no text layer.
The Financial Budgets page lists budgets titled 2020, 2022, 2023, 2024, 2025 and 2026. The 2023 to 2026 files, opened in a PDF reader, have no text layer.
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