Questions · 10 so far
We read Laird's financial reports and meeting minutes, and compared its numbers with 30 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
+60%running the town office, 2019 to 2025
Laird spent $329K on running the town office in 2019 and $528K in 2025. Prices only went up about 21% in that time. Only 2 of 30 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
$421Kowed in unpaid property tax, end of 2025
At the end of 2025, $421K of property tax had been billed but not paid. That is 18% of everything billed. Only 2 of 30 similar towns had a higher share. A year earlier it was $330K.
Found automatically from the town's financial reports · 2 sources
There may well be a good reason. It is still worth asking what it is.
$132,650fire services agreement for 2026, against $74,100 spent in 2025
Laird does not run its own fire department. A staff memo says the township contracts its fire services from Echo Bay. The 2025 cost of the fire services agreement was $74,100. The 2026 budget set aside $150,000 for it, and a budget note in June 2026 says the new agreement "came in at $132,650". That is about $58,550 more than 2025 (worked out by us). Council discussed legal advice about the agreement in a closed session on May 21, 2026, then voted in public to have the Mayor and staff sign it. We did not find the agreement or a staff report on why the price changed.
Found by reading the town's own documents · 5 sources
$141,660landfill closure reserve at the end of 2025, down from $306,775, against a closure liability of $1,928,540
The township owns one landfill. The audited statements record a promise to pay for closing it and caring for the site afterward, which they put at $1,928,540. Council keeps a reserve (money set aside for a future cost) for this. That reserve stood at $306,775 at the end of 2024 and $141,660 at the end of 2025, a fall of $165,115 (worked out by us). The 2025 budget and the 2026 budget both show a planned transfer of $20,830 into it. In the same year the reserve for general and administrative use grew from $1,069,217 to $1,313,588. We did not find a council decision or note that explains where the landfill money went.
Found by reading the town's own documents · 3 sources
$47,000projected for the fairgrounds septic study, against a 2026 budget of $20,000
In 2025 the province's environment ministry inspected the sewage systems at the Fairgrounds and Racetrack. The township now has to apply for an approval from the ministry, so it hired engineers. The 2026 budget set aside $20,000 for the "ECA Study for Septic". The July 2026 variance report projects $47,000 for that line, which is $27,000 over. On June 18, 2026 Council approved $17,000 for detailed design and soil testing and $27,150 for a groundwater study, and approved "a budget overage" to be paid from general reserves. The engineers' own price list says it leaves out cost estimates, so we found no estimate for the tanks, pumps and field upgrades that the design calls for.
Found by reading the town's own documents · 5 sources
+207%water, sewers and garbage, 2019 to 2025
Laird spent $37,072 on water, sewers and garbage in 2019 and $114K in 2025. Prices only went up about 21% in that time.
Found automatically from the town's financial reports · 2 sources
Background that helps make sense of the rest.
$421,077taxes receivable at the end of 2025, up from $330,182
Taxes receivable are property taxes billed but not yet paid. They were $330,182 at the end of 2024 and $421,077 at the end of 2025. The audited statements say about 42% of that total is owed on one account, and that Council and management are working on payment plans. The township's tax reserve is $50,000. In April 2026 staff told Council that the largest account was on a payment plan and the second largest had given post-dated cheques until June. A March 2026 staff report counted 30 properties two or more years behind, with 18 on payment plans and 4 in tax registration. We did not find an update after June.
Found by reading the town's own documents · 4 sources
$113,046investment income in 2025, against a budget of $54,000
The township holds $1,026,803 in one managed investment account. Income in 2025 was well above the $54,000 budgeted. A staff report to Council explains that most of the gain was an increase in market value that had not been sold, not interest. The 2026 budget cuts the line to $30,000. About two-thirds of the account is in securities and mutual funds, which can fall as well as rise. The staff report says its purpose is to confirm compliance with the township's investment policy; we did not find the policy among the pages we read.
Found by reading the town's own documents · 3 sources
$502,819provincial grants in 2025, down from $867,449 in 2024
Provincial grants were the township's second-largest source of income after taxes. They fell by $364,630 from 2024 to 2025 (worked out by us). The 2025 budget had already expected a drop to $554,779, so this was planned, and actual grants came in $51,960 below budget (worked out by us). We did not find a note that says which grants made 2024 so high.
Found by reading the town's own documents · 1 source
$248,665annual surplus for 2025, against a budgeted $203,178; the 2026 levy rose 3.5%
The levy is the part of property taxes the township collects for its own services. Council set the 2026 levy at $2,083,088, up 3.5%. The audited statements show an annual surplus of $248,665 for 2025, above the $203,178 the budget showed, after $712,701 in 2024. The statements explain that the budget is built a different way from the statements: it leaves out amortization (the yearly wear on buildings and roads, $382,401) and counts capital spending ($450,026) as a cost. So the statements' surplus is not spare cash. Council also told staff in January 2026 to plan to finish surface treatment on the township's roads within three years, which costs money. The 2026 budget carries forward $187,358 as "Audited Surplus from Prior Year"; we could not tie that figure to the statements.
Found by reading the town's own documents · 5 sources
+60%running the town office, 2019 to 2025
Laird spent $329K on running the town office in 2019 and $528K in 2025. Prices only went up about 21% in that time. Only 2 of 30 similar towns had faster growth here.
| Year | Running the town office | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | −5% | +1% |
| 2021 | +28% | +4% |
| 2022 | +19% | +11% |
| 2023 | +24% | +16% |
| 2024 | +48% | +18% |
| 2025 | +60% | +21% |
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
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.
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 Laird? Send us your answer and we will publish it with this question.
Running the town office: 2019 $329K, 2020 $312K, 2021 $422K, 2022 $393K, 2023 $408K, 2024 $485K, 2025 $528K.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
Biggest driver: Senior management, from $295K to $472K.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
Typical growth among similar towns: 26%. Laird ranks 3rd of 31.
Ontario Financial Information Return (FIR), 2025, 30 similar municipalities · Schedule 40 · archived copy
$421Kowed in unpaid property tax, end of 2025
At the end of 2025, $421K of property tax had been billed but not paid. That is 18% of everything billed. Only 2 of 30 similar towns had a higher share. A year earlier it was $330K.
| Year | Unpaid property tax at year end |
|---|---|
| 2019 | $78,674 |
| 2020 | $171K |
| 2021 | $181K |
| 2022 | $73,187 |
| 2023 | $199K |
| 2024 | $330K |
| 2025 | $421K |
When taxes go unpaid, everyone else carries the cost, and the town may borrow to cover the gap. The Province's financial indicators treat 10% to 15% as a moderate risk and more than 15% as a high risk. Collection is the town's job, so a rising number is worth asking about.
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 Laird? Send us your answer and we will publish it with this question.
Taxes receivable: 2019 $78,674, 2020 $171K, 2021 $181K, 2022 $73,187, 2023 $199K, 2024 $330K, 2025 $421K. Of the 2025 total, $142K was from earlier years.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 70, lines 0610 to 0699 · archived copy
Typical among similar towns: 9.4% of taxes billed.
Ontario Financial Information Return (FIR), 2025, 30 similar municipalities · Schedules 26 and 70 · archived copy
$132,650fire services agreement for 2026, against $74,100 spent in 2025
Laird does not run its own fire department. A staff memo says the township contracts its fire services from Echo Bay. The 2025 cost of the fire services agreement was $74,100. The 2026 budget set aside $150,000 for it, and a budget note in June 2026 says the new agreement "came in at $132,650". That is about $58,550 more than 2025 (worked out by us). Council discussed legal advice about the agreement in a closed session on May 21, 2026, then voted in public to have the Mayor and staff sign it. We did not find the agreement or a staff report on why the price changed.
Fire protection is one of the few services residents cannot do without, and this line is now one of the larger items in the budget for protection. A rise of this size on a levy of about $2 million means something changed in what the township gets or how the cost is shared. Residents should be able to read what it is.
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 Laird? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: The 2026 fire services agreement and the cost comparison behind it, with wording you can copy.
Fire Services Agreement: 2025 budget 73,950, 2025 cost 74,100, 2026 budget 150,000. (Column headings "2025 Budget", "2025 Cost" and "2026 Budget" are printed on page 1.)
Township of Laird, 2026 General Budget (Passed Motion #96-26, April 16, 2026) · page 3, Protection Persons & Property
Line in the budget report: "Fire Services Agreement (Came in at $132,650 - $23,431.36 from 2025)" with a 2026 budget of 150,000.
Council agenda, June 18, 2026 (Agenda 59) · page 27, 2026 budget report, Protection Persons & Property
A staff memo says: "Laird Township contracts fire services from Echo Bay".
Council agenda, June 18, 2026 (Agenda 59) · page 67, memo on the Community Fire Safety Officer vacancy, Background
Rise and report from the closed session: "Council received solicitor comments and legal advice regarding the Fire Services Agreement under Section 239(2)(f)." Council then directed the Mayor and staff to sign the Fire Services Agreement, motion #126-26.
Council minutes, May 21, 2026 · page 4, Closed Session and motion #126-26
Reserves set aside by Council: "Fire department capital" 400,032 in 2025 and 300,032 in 2024.
The Corporation of the Township of Laird, Financial Statements, year ended December 31, 2025 · Note 6, Accumulated surplus, PDF page 16
$141,660landfill closure reserve at the end of 2025, down from $306,775, against a closure liability of $1,928,540
The township owns one landfill. The audited statements record a promise to pay for closing it and caring for the site afterward, which they put at $1,928,540. Council keeps a reserve (money set aside for a future cost) for this. That reserve stood at $306,775 at the end of 2024 and $141,660 at the end of 2025, a fall of $165,115 (worked out by us). The 2025 budget and the 2026 budget both show a planned transfer of $20,830 into it. In the same year the reserve for general and administrative use grew from $1,069,217 to $1,313,588. We did not find a council decision or note that explains where the landfill money went.
A landfill has to be closed and watched for decades, and the statements put the closure date at 2073. Savings meant for that job are the only protection residents have against a large bill later. The statements say this reserve "does not offset" the liability, so the reserve at $141,660 covers a small part of 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 Laird? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: Transfers into and out of the landfill closure reserve, 2024 to 2025, with wording you can copy.
Reserves set aside by Council: "Landfill closure and post-closure" 141,660 in 2025 and 306,775 in 2024. "For general and administrative use" 1,313,588 in 2025 and 1,069,217 in 2024.
The Corporation of the Township of Laird, Financial Statements, year ended December 31, 2025 · Note 6, Accumulated surplus, PDF page 16
Note 5: the closure is expected in 2073. "A reserve of 141,660 has been established to fund the future closure costs and does not offset the liability on the statement of financial position". Asset retirement obligation: 1,928,540 at the end of 2025 and 1,893,512 at the end of 2024.
The Corporation of the Township of Laird, Financial Statements, year ended December 31, 2025 · Note 5, Asset retirement obligation, PDF page 15
Under "Reserves & Transfers (Going into Reserves)": "Reserve Fund - Landfill Closing Costs 2075" 20,830 (2025 budget), 20,830 (2025 cost), 20,830 (2026 budget).
Township of Laird, 2026 General Budget (Passed Motion #96-26, April 16, 2026) · page 10, Reserves & Transfers
$47,000projected for the fairgrounds septic study, against a 2026 budget of $20,000
In 2025 the province's environment ministry inspected the sewage systems at the Fairgrounds and Racetrack. The township now has to apply for an approval from the ministry, so it hired engineers. The 2026 budget set aside $20,000 for the "ECA Study for Septic". The July 2026 variance report projects $47,000 for that line, which is $27,000 over. On June 18, 2026 Council approved $17,000 for detailed design and soil testing and $27,150 for a groundwater study, and approved "a budget overage" to be paid from general reserves. The engineers' own price list says it leaves out cost estimates, so we found no estimate for the tanks, pumps and field upgrades that the design calls for.
The study is the cheap part. The engineers describe balancing tanks, a dosing chamber and pumps, which are usually the larger costs. Council should be able to tell residents the full range before it has spent the study 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 Laird? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: Cost estimates for the Laird Fairgrounds sewage system upgrade, with wording you can copy.
Capital 5 Year Plan Projects: "Laird Fairgrounds - ECA Study for Septic" 20,000.
Township of Laird, 2026 General Budget (Passed Motion #96-26, April 16, 2026) · page 10, Capital 5 Year Plan Projects
Budget variances until July 14/26: "Laird Fairgrounds - ECA Study for Septic" budget 20,000, projected 47,000, variance -27,000, status "In Process".
Council agenda, July 16, 2026 (Agenda 61) · page 31, 2026 budget variances, capital five-year plan projects
Engineers' proposal, Table 4: "Hydrogeological Study (Greenstone Engineering)" budget "$20,000 - $25,000", actual "$ 27,150"; subtotal "$52,500" budget and "$50,150" actual (excluding HST). Fees: "Detailed Design & MECP Application $ 13,000.00", "T-Time and Grain Size Analysis $ 4,000.00", total "$ 17,000.00".
Council agenda, June 18, 2026 (Agenda 59) · pages 45 and 46, Algoma Engineering proposal PCR #2, sections 5
The same proposal lists "Cost estimates" among its exclusions, and says the work includes "balancing/equalization tanks" and "a dosing chamber and associated pumping infrastructure". It names the ministry inspection of "May 19 - July 3, 2025" as the reason. It calls the project "2025-13".
Council agenda, June 18, 2026 (Agenda 59) · pages 42, 43 and 47, Algoma Engineering proposal PCR #2, sections 1, 2 and 6
Motion #145-26 approved "$17,000.00 plus HST" and "$27,150.00 plus HST", and "a budget overage for Project 2025-23", directing staff "to acquire additional funds from general reserves".
Council minutes, June 18, 2026 · page 3, 8. Unfinished Business, motion #145-26
+207%water, sewers and garbage, 2019 to 2025
Laird spent $37,072 on water, sewers and garbage in 2019 and $114K in 2025. Prices only went up about 21% in that time.
| Year | Water, sewers and garbage | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | +61% | +1% |
| 2021 | +80% | +4% |
| 2022 | +829% | +11% |
| 2023 | +213% | +16% |
| 2024 | +285% | +18% |
| 2025 | +207% | +21% |
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
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.
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 Laird? Send us your answer and we will publish it with this question.
Water, sewers and garbage: 2019 $37,072, 2020 $59,518, 2021 $66,664, 2022 $345K, 2023 $116K, 2024 $143K, 2025 $114K.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
Biggest driver: The dump (landfill), from $15,028 to $114K.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
$421,077taxes receivable at the end of 2025, up from $330,182
Taxes receivable are property taxes billed but not yet paid. They were $330,182 at the end of 2024 and $421,077 at the end of 2025. The audited statements say about 42% of that total is owed on one account, and that Council and management are working on payment plans. The township's tax reserve is $50,000. In April 2026 staff told Council that the largest account was on a payment plan and the second largest had given post-dated cheques until June. A March 2026 staff report counted 30 properties two or more years behind, with 18 on payment plans and 4 in tax registration. We did not find an update after June.
A township this size depends on taxes arriving. When a large share is owed on one account, one missed payment makes a visible hole in cash.
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 Laird? Send us your answer and we will publish it with this question.
Statement of financial position: "Taxes receivable - no allowance" 421,077 (2025) and 330,182 (2024).
The Corporation of the Township of Laird, Financial Statements, year ended December 31, 2025 · Statement of Financial Position, PDF page 5
Note 15, Credit risk: "Approximately 42% of property taxes receivable is due from one individual roll. Management and council are coordinating payment plans to reduce the amount owing." The township "has established a reserve in the amount of $50,000 for tax stabilization."
The Corporation of the Township of Laird, Financial Statements, year ended December 31, 2025 · Note 15, Financial Risk, PDF page 20
Status of tax collection, verbal update: "The largest arrears account is now on a payment plan. The second largest has provided post-dated cheques until June."
Council minutes, April 16, 2026 · page 3, 7. Reports, Status of Tax Collection
Tax collection information, March 19, 2026: Total $358,680.06. "30 properties in arrears (2+ years): 18 on payment plans, 4 in tax registration, 8 with payment plan agreements due March 20 or proceeding to tax registration".
Council agenda, March 19, 2026 (Agenda 53) · page 31, memo on tax collection information
$113,046investment income in 2025, against a budget of $54,000
The township holds $1,026,803 in one managed investment account. Income in 2025 was well above the $54,000 budgeted. A staff report to Council explains that most of the gain was an increase in market value that had not been sold, not interest. The 2026 budget cuts the line to $30,000. About two-thirds of the account is in securities and mutual funds, which can fall as well as rise. The staff report says its purpose is to confirm compliance with the township's investment policy; we did not find the policy among the pages we read.
Public money held in markets can lose value. Residents can reasonably ask how much risk the township accepts, and who decides. Income came in above budget, which is why this is context and not a concern.
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 Laird? Send us your answer and we will publish it with this question.
"IPC Securities Corporation": 2025 budget 54,000, 2025 cost 113,046, 2026 budget 30,000.
Township of Laird, 2026 General Budget (Passed Motion #96-26, April 16, 2026) · page 1, Investment Income
Staff report: "As of December 31, 2025, the municipality held total investments of $1,026,803". Activity in 2025: investments, dividends and distributions 27,847; realized capital gains 19,002; unrealized capital gains 75,833; management fees paid (7,561); total $115,121. The report's purpose is to "confirm compliance with the municipal investment policy and applicable legislation".
Council agenda, March 19, 2026 (Agenda 53) · page 30, report on Financial Investment - Update Jan. - Dec. 2025
Note 2, Portfolio investments: cash and guaranteed investment certificates 277,347; fixed income 80,044; "Securities and mutual funds" 669,412; total $1,026,803.
The Corporation of the Township of Laird, Financial Statements, year ended December 31, 2025 · Note 2, Portfolio investments, PDF page 14
$502,819provincial grants in 2025, down from $867,449 in 2024
Provincial grants were the township's second-largest source of income after taxes. They fell by $364,630 from 2024 to 2025 (worked out by us). The 2025 budget had already expected a drop to $554,779, so this was planned, and actual grants came in $51,960 below budget (worked out by us). We did not find a note that says which grants made 2024 so high.
Grants can pay for one-time work such as roads or bridges. Residents should be able to tell when the township is spending money that will not come again, and when it is paying for ongoing costs from a grant that might end.
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 Laird? Send us your answer and we will publish it with this question.
Statement of operations: "Provincial grants" 2025 budget 554,779, 2025 actual 502,819, 2024 actual 867,449.
The Corporation of the Township of Laird, Financial Statements, year ended December 31, 2025 · Statement of Operations and Accumulated Surplus, PDF page 6
$248,665annual surplus for 2025, against a budgeted $203,178; the 2026 levy rose 3.5%
The levy is the part of property taxes the township collects for its own services. Council set the 2026 levy at $2,083,088, up 3.5%. The audited statements show an annual surplus of $248,665 for 2025, above the $203,178 the budget showed, after $712,701 in 2024. The statements explain that the budget is built a different way from the statements: it leaves out amortization (the yearly wear on buildings and roads, $382,401) and counts capital spending ($450,026) as a cost. So the statements' surplus is not spare cash. Council also told staff in January 2026 to plan to finish surface treatment on the township's roads within three years, which costs money. The 2026 budget carries forward $187,358 as "Audited Surplus from Prior Year"; we could not tie that figure to the statements.
Residents pay the levy and see surpluses reported. The township has explained how its budget differs from its statements, which is why this is context and not a concern. The open point is how much of each surplus is unspent cash and what Council plans to use it for.
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 Laird? Send us your answer and we will publish it with this question.
Statement of operations: "Annual surplus" 2025 budget 203,178, 2025 actual 248,665, 2024 actual 712,701.
The Corporation of the Township of Laird, Financial Statements, year ended December 31, 2025 · Statement of Operations and Accumulated Surplus, PDF page 6
Note 13, Budget: the budget "expensed all tangible capital expenditures rather than including amortization expense." Reconciliation: Amortization (382,401); net inter-fund transfers from reserves 135,553; capital transactions 450,026; "Budget surplus per statement of operations" $203,178.
The Corporation of the Township of Laird, Financial Statements, year ended December 31, 2025 · Note 13, Budget, PDF page 19
Motion #97-26: Council adopts the 2026 budget "establishing a municipal taxation levy of $2,083,088, representing a Council-approved levy increase of 3.5%".
Council minutes, April 16, 2026 · page 3, 8. Unfinished Business, Final Budget 2026
Motion #07-26: Council directs staff to prepare 2026 budget figures "based on trying to complete the surface treatment within the next 3 years".
Council minutes, January 15, 2026 · page 2, 5-Year Road Plan 2026 to 2030, motion #07-26
Operating revenue: "Audited Surplus from Prior Year" 122,200 (2025 budget), 122,200 (2025 cost), 187,358 (2026 budget).
Township of Laird, 2026 General Budget (Passed Motion #96-26, April 16, 2026) · page 1, Taxation Operating