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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Lanark Highlands'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 Lanark Highlands' financial reports and meeting minutes, and compared its numbers with 36 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.
September 9, 2025the date of the auditor's report on the 2023 statements, for a year that ended December 31, 2023
The auditor's reports on the Township's yearly statements are dated June 27, 2023 (for 2021), November 28, 2023 (for 2022), September 9, 2025 (for 2023) and November 25, 2025 (for 2024). The 2025 statements are dated September 8, 2026. Each year ended on December 31. Audited statements are the main public check on how a town spent its money, so a long wait means residents see the results late.
Found by reading the town's own documents · 5 sources
2018the year the Ombudsman first recommended complete closed meeting minutes, and again in 2024
In August 2024 the Ontario Ombudsman, the Township's closed meeting investigator, looked at a Committee of the Whole meeting on June 27, 2023. It found the closed discussion itself was allowed, but that the Committee broke the law by not keeping an adequate record of it. It said it had told the Township the same thing in a 2018 report.
Found by reading the town's own documents · 3 sources
Cash fell from $8,539,165 to $6,888,651 during 2025, and net financial assets (what the Township has in the bank and owed to it, less what it owes) fell from $3,784,190 to $2,293,724. The budget planned to add $367,057 to reserves (savings set aside for later). The statements show reserves fell by $156,117. The working capital reserve dropped from $893,674 to $638,795. The Township spent $2,527,263 on assets against a budget of $496,120.
Found by reading the town's own documents · 5 sources
$420,785estimated yearly repayments once the new borrowing is in place, per the 2026 budget book
The 2026 budget book says the Township "has no long term debt" but that borrowing began with the 2025 approved budget, for fire trucks, a plow truck and the Sheridan Rapids Bridge. It lists estimated yearly repayments of $221,117 for 2026 and $199,668 more from 2027, an overall $420,785, against an internal limit of $1,067,737. The audited statements also report an agreement for two vehicles at an estimated $1,548,000, to be paid for by outside financing in 2026.
Found by reading the town's own documents · 2 sources
$4,817,936owed for asset retirement obligations (mostly landfills) at December 31, 2025
The Township owns seven landfill sites, three still active and four closed. It owes $4,817,936 for closing them and caring for them afterward (the liability for asset retirement obligations). The statements say the landfills had an estimated remaining life of 2 to 10 years. The statements list $3,133,698 of landfill costs as not yet financed, and none of the Township's listed reserves is named for landfills.
Found by reading the town's own documents · 4 sources
Taxes receivable (property taxes billed and not yet paid) stood at $1,073,914 at the end of 2023, $1,508,139 at the end of 2024 and $1,528,682 at the end of 2025. That is a rise of $454,768 over two years (worked out by us). Part of the amount is collected for the County and school boards, which the Township must pay out whether or not residents have paid.
Found by reading the town's own documents · 2 sources
At the end of 2025, $1.5M of property tax had been billed but not paid. That is 12% of everything billed. Only 1 of 36 similar towns had a higher share. A year earlier it was $1.5M.
Found automatically from the town's financial reports · 2 sources
$4,071,456spent on transportation services in 2025, against a budget of $2,891,663
The 2025 statements show transportation services (roads, bridges and public works) at $4,071,456 against a budget of $2,891,663, a gap of $1,179,793 (worked out by us). Across all services the gap was $1,880,986 (worked out by us). The Township explains that its budget is not set the same way as the audited results, and the budget leaves out amortization (the yearly wearing-out cost of assets), which the statements include.
Found by reading the town's own documents · 2 sources
September 9, 2025the date of the auditor's report on the 2023 statements, for a year that ended December 31, 2023
The auditor's reports on the Township's yearly statements are dated June 27, 2023 (for 2021), November 28, 2023 (for 2022), September 9, 2025 (for 2023) and November 25, 2025 (for 2024). The 2025 statements are dated September 8, 2026. Each year ended on December 31. Audited statements are the main public check on how a town spent its money, so a long wait means residents see the results late.
Why it matters
Councils and voters use audited statements to judge a budget. Statements for 2023 that were not signed until September 2025 could not inform the 2024 or 2025 budgets, or the October 2026 election, until very late.
It could be because…
A change in the Township's senior staff or in who prepares the statements.
New accounting rules for asset retirement obligations (the cost of closing landfills), which many towns found hard to start.
A change in the auditor's office during the period.
A delay by the Township's own finance team, because the department is small.
Questions you could ask
What caused the statements for 2021 to 2024 to be signed so late, and has it been fixed?
Did Council ask for a plan to catch up, and where is that plan posted?
Will the 2026 statements be signed within a year, and by what date?
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 Lanark Highlands?Send us your answer and we will publish it with this question.
The evidence
The auditor's report on the statements for the year ended December 31, 2021 is dated "June 27, 2023".
The auditor's report on the statements for the year ended December 31, 2025 is dated "September 8, 2026". All five reports say the statements "present fairly, in all material respects" the Township's position.
2018the year the Ombudsman first recommended complete closed meeting minutes, and again in 2024
In August 2024 the Ontario Ombudsman, the Township's closed meeting investigator, looked at a Committee of the Whole meeting on June 27, 2023. It found the closed discussion itself was allowed, but that the Committee broke the law by not keeping an adequate record of it. It said it had told the Township the same thing in a 2018 report.
Why it matters
Councils may meet in private only for listed reasons. Good minutes are how anyone, including an investigator, can later check that they stayed within those reasons.
It could be because…
The Township may have changed its practice after the report.
Council is required to pass a resolution saying how it will address the report; it may have done so and we did not look in the minutes.
Detailed closed minutes stay private, so a fix might not be visible from outside.
Questions you could ask
What resolution did Council pass in response to the August 2024 report, and when?
Are closed meetings now recorded on audio or video?
Have closed meeting minutes since 2024 been checked for detail?
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 Lanark Highlands?Send us your answer and we will publish it with this question.
The evidence
The Ombudsman wrote that the Township "contravened the requirements of section 239(7) of the Act on June 27, 2023 by failing to keep an adequate record of what was discussed in camera." It also said the same discussion "fit within the closed meeting exception for security of the property of the municipality".
"Despite my previous recommendation to the Township, the minutes for the June 27, 2023 closed session lacked substantive detail and failed to describe the proceedings that took place during the meeting."
Cash fell from $8,539,165 to $6,888,651 during 2025, and net financial assets (what the Township has in the bank and owed to it, less what it owes) fell from $3,784,190 to $2,293,724. The budget planned to add $367,057 to reserves (savings set aside for later). The statements show reserves fell by $156,117. The working capital reserve dropped from $893,674 to $638,795. The Township spent $2,527,263 on assets against a budget of $496,120.
Why it matters
Savings are the cushion for repairs and emergencies. The 2026 budget book itself says the "capital program and asset replacement is underfunded" and that using reserves is "somewhat limited".
It could be because…
A large capital year, for example roads and a bridge, paid for from cash on hand.
The budget did not show capital items the same way as the statements, which the Township says in Note 14.
Grants for some projects may arrive after the work is paid for.
Questions you could ask
What projects made up the $2,527,263 of capital spending in 2025, and how was each paid for?
What is the plan to repay the $1,129,309 of unfunded capital projects?
What level of reserves does Council want to hold, and by when?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Lanark Highlands?Send us your answer and we will publish it with this question.
The evidence
Statement of financial position: Cash "$ 6,888,651" (2025) and "$ 8,539,165" (2024). Net financial assets "2,293,724" and "3,784,190".
Schedule 1: reserves and reserve fund balances, change in year: budget "367,057", actual "(156,117)". Working capital "$ 638,795" (2025) and "$ 893,674" (2024). Total reserves "6,917,645" and "7,073,762".
Note 5 lists "Unfunded capital projects" of "(1,129,309)" in 2025 and "-" in 2024. Note 14 shows capital expenditures of "(496,120)" budgeted against "(2,527,263)" actual.
The budget book says: "The capital program and asset replacement is underfunded." and "The ability to use reserves is somewhat limited based on past budget decisions and the remaining reserve totals."
$420,785estimated yearly repayments once the new borrowing is in place, per the 2026 budget book
The 2026 budget book says the Township "has no long term debt" but that borrowing began with the 2025 approved budget, for fire trucks, a plow truck and the Sheridan Rapids Bridge. It lists estimated yearly repayments of $221,117 for 2026 and $199,668 more from 2027, an overall $420,785, against an internal limit of $1,067,737. The audited statements also report an agreement for two vehicles at an estimated $1,548,000, to be paid for by outside financing in 2026.
Why it matters
Borrowing spreads a cost over many years, but repayments come out of each year's tax money before anything else.
It could be because…
Borrowing for long-lasting assets is a normal choice, and the book says it "smooths tax rate increases over time".
The Township has stayed well below its own limit.
Final borrowing amounts and rates may differ from these estimates.
Questions you could ask
What are the final amounts, rates and terms of the borrowing?
How much of each year's tax money will go to repayments over the next ten years?
Was the Sheridan Rapids Bridge borrowing approved in a public vote, and when?
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 Lanark Highlands?Send us your answer and we will publish it with this question.
The evidence
"Presently, the Township of Lanark Highlands has no long term debt and prior to 2025 had chosen to fund capital projects from reserves, grants and general taxation." Repayments table: Sheridan Rapids Bridge "$115,095"; Fire and Plow Trucks "$106,022"; 2026 impact "$221,117"; 2027 impact "$199,668"; overall impact "$420,785"; limit "$1,067,737"; room remaining "$646,952".
Note 9: two vehicles "expected to be delivered in 2026 with an estimated cost of $1,548,000, expected to be funded through external financing in fiscal 2026."
$4,817,936owed for asset retirement obligations (mostly landfills) at December 31, 2025
The Township owns seven landfill sites, three still active and four closed. It owes $4,817,936 for closing them and caring for them afterward (the liability for asset retirement obligations). The statements say the landfills had an estimated remaining life of 2 to 10 years. The statements list $3,133,698 of landfill costs as not yet financed, and none of the Township's listed reserves is named for landfills.
Why it matters
A cost that is certain to arrive within a few years needs a plan for who pays. Without savings set aside, it falls on future taxpayers or on borrowing.
It could be because…
The cost is spread over decades of post-closure care, so it is not due all at once.
A reserve for landfills may sit under a general name such as capital.
Waste fees or grants may be planned to cover part of it.
Questions you could ask
When is the first active landfill expected to close, and what will closing it cost?
Does the Township plan to set money aside for this, and how much each year?
Is there an updated estimate of the cost since the one in the 2025 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 Lanark Highlands?Send us your answer and we will publish it with this question.
The evidence
Statement of financial position: Asset retirement obligations "4,817,936" (2025) and "4,699,695" (2024).
Note 4: "The Township owns and operates seven landfill sites, three of which are still active and four of which are closed." and "the landfills had an estimated remaining useful life of 2 to 10 years."
Schedule 1 lists reserves for working capital, contingency, museums, recreation, election, planning and cemeteries, and for capital acquisition, fire, community centres, library and museum boards. None is named for landfills.
Taxes receivable (property taxes billed and not yet paid) stood at $1,073,914 at the end of 2023, $1,508,139 at the end of 2024 and $1,528,682 at the end of 2025. That is a rise of $454,768 over two years (worked out by us). Part of the amount is collected for the County and school boards, which the Township must pay out whether or not residents have paid.
Why it matters
The Township must pay the County and school boards in full even when residents have not paid, so rising arrears can squeeze its cash.
It could be because…
Higher tax bills and slower payment by some owners.
Timing: when bills fall due or when penalties are applied.
Taxes owed on one or two large properties that are in a longer collection process.
Questions you could ask
How much of the taxes owing is more than a year past due?
What steps does the Township take to collect old arrears?
How much of the amount belongs to the County and school boards?
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 Lanark Highlands?Send us your answer and we will publish it with this question.
The evidence
Statement of financial position: Taxes receivable "1,528,682" (2025) and "1,508,139" (2024).
Lanark Highlands spent $604K on water, sewers and garbage in 2019 and $1.2M in 2025. Prices only went up about 21% in that time.
Why did the cost of water, sewers and garbage grow 92% in 6 years?
Water, sewers and garbage
Prices (inflation)
+0%+50%+100%+150%
+92%
2019202020212022202320242025
Show as a table
Year
Water, sewers and garbage
Prices (inflation)
2019
+0%
+0%
2020
+32%
+1%
2021
+58%
+4%
2022
+124%
+11%
2023
+109%
+16%
2024
+127%
+18%
2025
+92%
+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 $558K a year pay for?
Why did the dump (landfill) go from $517K to $1.1M?
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 Lanark Highlands?Send us your answer and we will publish it with this question.
At the end of 2025, $1.5M of property tax had been billed but not paid. That is 12% of everything billed. Only 1 of 36 similar towns had a higher share. A year earlier it was $1.5M.
Why are so many property taxes unpaid?
$0$500K$1.0M$1.5M$2.0M
$1.5M
2019202020212022202320242025
Show as a table
Year
Unpaid property tax at year end
2019
$1.2M
2020
$1.1M
2021
$1.0M
2022
$1.3M
2023
$1.1M
2024
$1.5M
2025
$1.5M
Why it matters
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.
It could be because…
The final tax bill was due late in the year, so some payments simply arrived in January.
A few large properties are in dispute or being sold for back taxes.
Hard times for residents, which the town may be handling with payment plans.
Questions you could ask
How much is more than one year overdue, and from how many properties?
Are the rules for chasing unpaid taxes applied the same way to everyone?
Has the town registered tax arrears certificates on properties about two years behind? If still unpaid a year after that, Ontario law lets the town sell the property.
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 Lanark Highlands?Send us your answer and we will publish it with this question.
The evidence
Taxes receivable: 2019 $1.2M, 2020 $1.1M, 2021 $1.0M, 2022 $1.3M, 2023 $1.1M, 2024 $1.5M, 2025 $1.5M. Of the 2025 total, $832K was from earlier years.
$4,071,456spent on transportation services in 2025, against a budget of $2,891,663
The 2025 statements show transportation services (roads, bridges and public works) at $4,071,456 against a budget of $2,891,663, a gap of $1,179,793 (worked out by us). Across all services the gap was $1,880,986 (worked out by us). The Township explains that its budget is not set the same way as the audited results, and the budget leaves out amortization (the yearly wearing-out cost of assets), which the statements include.
Why it matters
A budget that cannot be compared with the results makes it hard for residents to see whether money was overspent. The Township says this is the reason for the gap, so this is context rather than a concern.
It could be because…
Most of the gap is amortization, a cost that is counted in the audited results and not in the budget.
Capital work is counted differently in the budget and the statements.
Costs for roads and bridges rose during the year.
Questions you could ask
How much of the $1,179,793 gap on transportation is amortization, and how much is real spending above plan?
Could the Township print a budget on the same basis as its 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 Lanark Highlands?Send us your answer and we will publish it with this question.
The evidence
Statement of operations: Transportation services, 2025 budget "2,891,663", 2025 actual "4,071,456", 2024 actual "3,498,740". Total expenses: budget "9,324,995", actual "11,205,981".
Note 14 says the budget "were not prepared on a basis consistent with that used to report actual results", and its table shows Amortization of "-" in the budget and "1,385,147" in the actual results.
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