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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 LaSalle'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 LaSalle's financial reports and meeting minutes, and compared its numbers with 19 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.
$3,070,635commercial, industrial and business taxation in 2025, down from $6,053,338
The Town's statements break its property tax revenue into types. In 2025, "Residential and farm taxes" were $80,163,513, up from $72,242,464. "Commercial, industrial and business taxation" was $3,070,635, down from $6,053,338, a fall of $2,982,703 (worked out by us). These amounts are before the part passed on to the County and the school boards. The Town's 2026 budget book says 94% of assessment is residential, 4.8% is commercial, industrial and shopping centre property and that this share is "shrinking year over year". It does not say anything about a fall of this size in one year.
Found by reading the town's own documents · 3 sources
$3,120,000the auditor's materiality level for 2025 (mistakes bigger than this could change a reader's view)
The auditor, KPMG LLP, gave the 2025 statements a clean opinion dated June 25, 2026. Its report to Council also lists two weaknesses in the Town's own checking. First, a monthly review of accounting entries made by the Supervisor of Accounting was not documented for December 2025, at the time the year-end figures were set. KPMG calls this a significant deficiency. Second, there was no proper review of how newly finished assets are written down, and four such assets had been fully written down too early. The Town corrected the entries. KPMG says the second weakness had not been fixed at the date of its report. Management told the auditor that sign-off was put off until the audit was done.
Found by reading the town's own documents · 4 sources
$22,260,000the Town's own share of the $37,100,000 Front Road storm project, to 2028
The statements describe two large stormwater projects. The Front Road project (new storm pumping stations) costs an expected $37,100,000. The federal government is giving $14,840,000 and the Town's share is $22,260,000, over a period extending to 2028. The Howard Bouffard project was approved in 2025 for a provincial grant of up to $22,424,687, which is a maximum of 73% of eligible costs. That leaves the Town to pay at least the other 27%, which we have not been able to work out in dollars from the documents. The Town's drainage reserve was $16,220,069 at the end of 2025 and its forecast shows $19,878,000 of drainage spending planned over 2026 to 2031. The budget book says debt is expected for stormwater improvements, offset by lower transfers to reserves.
Found by reading the town's own documents · 7 sources
$6,285,168total spending above budget in 2025 (worked out by us: $75,476,268 less $69,191,100)
Total expenses in the 2025 statements were $75,476,268 against a budget of $69,191,100, or $6,285,168 more (worked out by us). Two departments account for most of it. Environmental services (water, sewers, storm sewers, garbage and recycling) spent $19,035,877 against $15,647,200, or $3,388,677 more (worked out by us). Recreation and cultural services spent $12,662,707 against $10,079,400, or $2,583,307 more (worked out by us). The other four areas were within about $0.5 million of budget, and transportation and planning were under it. The Town's budget uses actual amortization, so that does not explain the gap. The documents we read do not say what caused either overspend.
Found by reading the town's own documents · 4 sources
$9,000,000borrowed in 2025 for Fire Station #2, while cash and short-term investments were $131,531,561
In 2025 the Town took out a $9,000,000 loan (a debenture) to build Fire Station #2. At the end of the year its statements show $131,531,561 in cash and short-term investments, up from $122,647,658. Most of that money belongs to reserves, which are savings set aside for named purposes: the statements list $113,607,595 in reserves and $15,266,496 in reserve funds. The Town has explained its approach: it saves up in reserves for big projects, sometimes borrows a part, and pays the loan by putting less into the reserve each year. The documents we read do not say how much of Fire Station #2 was paid from reserves and how much from the loan. They also give two different end dates for the loan.
Found by reading the town's own documents · 6 sources
$22,942,062annual surplus in 2025, against a budget of $11,838,200
A surplus is what is left when a year's revenue is more than its spending. The 2025 statements show an annual surplus of $22,942,062 against $11,838,200 in the budget. The biggest gap is one revenue line, "Contributions from developers and users": $11,439,109 against a budget of $412,000. The statements say the Town does not budget for developer contributions. Of the $11,439,109, the cash flow statement shows $8,035,206 as contributed tangible capital assets from developers, which are roads, pipes and similar things builders hand over, not cash. Taking that out leaves $14,906,856 (worked out by us). The Town's 2026 budget book also warns that this kind of surplus "does not mean there is a large amount of cash available to reduce taxation".
Found by reading the town's own documents · 4 sources
-$569,385Police reserve at the end of 2025, below zero (2024: -$156,140)
A reserve is money set aside for a named purpose. The statements show the Police reserve at negative $569,385 at the end of 2025, and negative $156,140 a year earlier. A reserve below zero means police spending from it has run ahead of what was saved, so other money covers the gap. The Town has explained why: in May 2025 Council approved $6 million for three police and fire technology projects (radio, Next Generation 911, and police records software) to be paid back by raising the police transfer to reserves over time. The 2026 budget book forecasts the equipment reserve starting at negative $127,400 and growing through yearly transfers.
Found by reading the town's own documents · 3 sources
$3,070,635commercial, industrial and business taxation in 2025, down from $6,053,338
The Town's statements break its property tax revenue into types. In 2025, "Residential and farm taxes" were $80,163,513, up from $72,242,464. "Commercial, industrial and business taxation" was $3,070,635, down from $6,053,338, a fall of $2,982,703 (worked out by us). These amounts are before the part passed on to the County and the school boards. The Town's 2026 budget book says 94% of assessment is residential, 4.8% is commercial, industrial and shopping centre property and that this share is "shrinking year over year". It does not say anything about a fall of this size in one year.
Why it matters
Homeowners pay a bigger share when businesses pay less. The Town itself says its homeowners carry a bigger share than in towns with more businesses and factories. A halving in one year needs an explanation, whether it is a real shift, a refund, or a change in how the figures are shown.
It could be because…
A large property may have been moved to another tax class, or had its assessment lowered on appeal, with refunds charged to the year.
The Town's welcome message says U.S. tariffs hit local automotive manufacturing in 2025, which could have meant closures or lower assessments.
The way the types are grouped in the note may have changed between 2024 and 2025. The statements do not say.
Total taxes available for the Town's own use still rose from $47,356,247 to $50,964,425, so the Town as a whole did not lose money.
Questions you could ask
What caused commercial, industrial and business taxation to fall by $2,982,703 between 2024 and 2025: tax class changes, appeals and refunds, closures, or a change in how the note groups the figures?
How much of the Town's property tax now comes from businesses, and how has that changed over the last five years?
What does a fall like this mean for the residential tax rate in 2026 and 2027?
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 LaSalle?Send us your answer and we will publish it with this question.
Note 10, Taxation revenue: "Residential and farm taxes" $ 80,163,513 ($ 72,242,464 in 2024). "Commercial, industrial and business taxation" 3,070,635 (6,053,338). "Taxation from other governments" 52,233 (57,420). Total 83,286,381 (78,353,222). "Requisitions to county and school boards" (32,321,956) ((30,996,975)). Net property taxes for municipal purposes $ 50,964,425 ($ 47,356,247).
Factors and Challenges: "94% of the Town's assessment comes from residential properties, 4.8% comes from commercial/Industrial/Shopping Centre properties and 1.2% comes from other types of properties." It adds that the commercial share is "shrinking year over year" and that residential taxpayers "have a bigger share of the town's property tax levy" than in towns with more businesses and factories. Tax ratios: Industrial - Occupied 1.9425, Large Industrial - Occupied 2.6861, Commercial/Shopping Centres - Occupied 1.0820.
Welcome message from the Director of Finance and Treasurer: "In 2025, U.S. tariffs impacted key sectors of our local economy, particularly automotive manufacturing." It also says the Province's assessment update is delayed for the sixth year, so property values for taxation stay at January 1, 2016 levels.
$3,120,000the auditor's materiality level for 2025 (mistakes bigger than this could change a reader's view)
The auditor, KPMG LLP, gave the 2025 statements a clean opinion dated June 25, 2026. Its report to Council also lists two weaknesses in the Town's own checking. First, a monthly review of accounting entries made by the Supervisor of Accounting was not documented for December 2025, at the time the year-end figures were set. KPMG calls this a significant deficiency. Second, there was no proper review of how newly finished assets are written down, and four such assets had been fully written down too early. The Town corrected the entries. KPMG says the second weakness had not been fixed at the date of its report. Management told the auditor that sign-off was put off until the audit was done.
Why it matters
The audit opinion says the statements can be relied on. The weaknesses say that checks inside the Town did not always leave a record at the right time. Nobody says any money went wrong. The auditor named the risk: errors or improper entries could go unnoticed.
It could be because…
The review may have happened in December and only the written sign-off was late. Management says sign-off was held back until the audit was finished.
Capital asset tracking is a common weak point in towns that have grown their asset base quickly. The mistakes were found by the audit and fixed before the statements were issued.
The Town may have already put a new check in place since May 2026. The report is dated before that.
Questions you could ask
Has the Town put a review of how new assets are written down in place, and when?
Was the December 2025 journal entry review done at the time and signed late, or not done until later?
Was the contributed asset job cost testing finished before the June 25, 2026 opinion, and with what result?
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 LaSalle?Send us your answer and we will publish it with this question.
The evidence
Significant deficiencies: "Evidence of this review was observed during the year, with the exception of December 2025." "Management noted that formal sign-off was deferred pending completion of the audit and any resulting adjustments." Control deficiency: "Lack of appropriate review over amortization of newly capitalized WIP assets", status "Control deficiency has not been remedied as of date of report."
Corrected misstatements: "four Work in Progress (“WIP”) transfers that had been fully depreciated" led to an understatement of capital assets and an overstatement of depreciation expense; management recorded the adjusting entry. The interest on the Fire Station 2 debt had also been placed under salaries, wages and benefits and was moved.
Audit highlights: "Materiality $3,120,000", "Performance Materiality $2,340,000", "Audit Misstatement Posting Threshold $156,000". Group materiality "has been based on prior year's total revenues ($98,418,330)". Status slide, as of May 29, 2026: procedures still to finish included "Contributed asset job cost testing".
Independent Auditor's Report: "In our opinion, the accompanying financial statements present fairly, in all material respects" the Town's financial position at December 31, 2025. Signed KPMG LLP, London, Canada, June 25, 2026.
$22,260,000the Town's own share of the $37,100,000 Front Road storm project, to 2028
The statements describe two large stormwater projects. The Front Road project (new storm pumping stations) costs an expected $37,100,000. The federal government is giving $14,840,000 and the Town's share is $22,260,000, over a period extending to 2028. The Howard Bouffard project was approved in 2025 for a provincial grant of up to $22,424,687, which is a maximum of 73% of eligible costs. That leaves the Town to pay at least the other 27%, which we have not been able to work out in dollars from the documents. The Town's drainage reserve was $16,220,069 at the end of 2025 and its forecast shows $19,878,000 of drainage spending planned over 2026 to 2031. The budget book says debt is expected for stormwater improvements, offset by lower transfers to reserves.
Why it matters
The Town says these projects will unlock homes, with up to 10,000 new homes in the Howard-Bouffard area. Developers are expected to pay a large part of the Town's capital costs, 43.83% of the 2026 capital budget. If building slows, the Town would have to use reserves, debt or taxes. Residents may reasonably ask how much of the Town's share is already saved.
It could be because…
The Town has already built up the drainage reserve ($16,220,069) and other reserves for this purpose, and may receive developer money when the homes are built.
The Town says its debt payments are offset by lower reserve transfers, so taxes may not rise.
The grant covers up to 73%. The Town's share of the remaining 27% could be recovered from developers who benefit from the drainage.
Questions you could ask
What is the Town's total share, in dollars, of the Howard Bouffard project, and how will it be paid for?
How much of the share is meant to come from developers, and what is the plan if building is slower than planned?
Will the stormwater debt mentioned in the budget book be issued, in what amount, 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 LaSalle?Send us your answer and we will publish it with this question.
The evidence
Note 11(c), Disaster Mitigation and Adaptation Fund: the project "is anticipated to be $37,100,000, with funding from the Government of Canada totaling $14,840,000 and the Town's contribution of $22,260,000 over a period extending to 2028. The Town has received $6,045,601 in federal funds towards eligible project costs of $9,248,483 to date."
Note 11(d), Housing-Enabling Water Systems Fund: Howard Bouffard Stormwater Infrastructure Project, approved "by the Province for a maximum grant amount of $22,424,687.00 which represents a maximum 73% of total eligible costs". Start date September 30, 2025, to be completed by 2029.
Welcome message: "in 2025, the Town of LaSalle secured a $22 million grant through the Housing-Enabling Water Systems Fund to support major drainage infrastructure in the Howard-Bouffard area of Town. This investment will unlock development potential for up to 10,000 new homes."
Long Term Debt Forecast Details: "Additional debt is expected to be issued relating to storm water improvements, an equal reduction in transfers to reserves will offset the increase."
Reserve/Deposit Forecast 2026-2031: "Reserve Drains & Storm Water Mgt" estimated balance 16,157,500; yearly contributions 2,200,000, 2,244,000, 2,288,900, 2,334,700, 2,381,400 and 2,429,000; expenses (19,878,000); estimated balance at the end of 2031 of 10,157,500.
$6,285,168total spending above budget in 2025 (worked out by us: $75,476,268 less $69,191,100)
Total expenses in the 2025 statements were $75,476,268 against a budget of $69,191,100, or $6,285,168 more (worked out by us). Two departments account for most of it. Environmental services (water, sewers, storm sewers, garbage and recycling) spent $19,035,877 against $15,647,200, or $3,388,677 more (worked out by us). Recreation and cultural services spent $12,662,707 against $10,079,400, or $2,583,307 more (worked out by us). The other four areas were within about $0.5 million of budget, and transportation and planning were under it. The Town's budget uses actual amortization, so that does not explain the gap. The documents we read do not say what caused either overspend.
Why it matters
Residents pay for services through taxes and user fees. If a department spends well beyond its budget, residents want to know whether it was a surprise cost, a project that was planned elsewhere, or a budget that was set too low. The Town says it reports budget differences to Council each quarter, but we could not read those reports.
It could be because…
Some project costs cannot be added to the value of an asset and are counted as expenses, and may be paid from grants or reserves rather than taxes.
Water and sewer costs move with how much water is bought and used. User charges were also above budget, $15,151,629 against $14,419,200.
The 2025 budget was drawn from a separate operating and capital plan, then converted to statement form, so a line in the statements may not match one department's budget exactly.
In 2024 environmental services spent even more, $27,426,111, which suggests large project spending that is not repeated each year.
Questions you could ask
What caused environmental services to spend $3,388,677 more than budgeted, and how much of that was paid by grants, reserves or user fees rather than taxes?
What caused recreation and cultural services to spend $2,583,307 more than budgeted?
Where are the quarterly budget variance reports for 2025, and did Council see these overspends before year 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 LaSalle?Send us your answer and we will publish it with this question.
Statement of operations, expenses, 2025 budget and actual: "Environmental services" 15,647,200 and 19,035,877 (2024 27,426,111). "Recreation and cultural services" 10,079,400 and 12,662,707 (2024 11,853,305). "Transportation services" 13,410,500 and 12,968,825. "Protection services" 18,781,300 and 19,261,129. "General government" 10,140,500 and 10,507,812. "Total expenses" 69,191,100 and 75,476,268 (2024 78,163,603).
Note 13, Budget data: budget operating expenses 81,214,500 and capital expenses 10,078,900, less transfers to other funds (21,757,900), capital expenses (10,078,900), debt principal payments (2,267,400) and employee future benefits obligation expense (356,700), plus amortization of tangible capital assets 11,892,600 and of non-financial assets 466,000, giving total expenses of 69,191,100.
Financial Policies, Fiscal Monitoring: "A quarterly financial report will be presented to Council which will explain budget variances to date and expected future budget variances."
LaSalle spent $12M on police, fire and safety in 2019 and $18.5M in 2025. Prices only went up about 21% in that time.
Why did the cost of police, fire and safety grow 54% in 6 years?
Police, fire and safety
Prices (inflation)
+0%+20%+40%+60%
+54%
2019202020212022202320242025
Show as a table
Year
Police, fire and safety
Prices (inflation)
2019
+0%
+0%
2020
+5%
+1%
2021
+13%
+4%
2022
+20%
+11%
2023
+25%
+16%
2024
+34%
+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 $6.5M a year pay for?
Why did fire department go from $2.7M to $5.9M?
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 LaSalle?Send us your answer and we will publish it with this question.
The evidence
Police, fire and safety: 2019 $12M, 2020 $12.7M, 2021 $13.5M, 2022 $14.5M, 2023 $15M, 2024 $16.1M, 2025 $18.5M.
$9,000,000borrowed in 2025 for Fire Station #2, while cash and short-term investments were $131,531,561
In 2025 the Town took out a $9,000,000 loan (a debenture) to build Fire Station #2. At the end of the year its statements show $131,531,561 in cash and short-term investments, up from $122,647,658. Most of that money belongs to reserves, which are savings set aside for named purposes: the statements list $113,607,595 in reserves and $15,266,496 in reserve funds. The Town has explained its approach: it saves up in reserves for big projects, sometimes borrows a part, and pays the loan by putting less into the reserve each year. The documents we read do not say how much of Fire Station #2 was paid from reserves and how much from the loan. They also give two different end dates for the loan.
Why it matters
Borrowing costs interest. The Town paid $1,474,443 in interest on all its debt in 2025. If savings are large, residents can fairly ask why a loan was needed at all and what it costs compared with what the savings earn. The Town's reason is a policy answer, not a project answer.
It could be because…
Most of the cash is reserve money with a named purpose, so it could not simply be used for the fire station.
The Town says it builds reserves for large projects and borrows only part, then lowers the yearly reserve payment by the same amount as the loan payment. Money saved that way stays in the reserves.
The loan rate of 4.41% may be lower than what the Town expects to earn on the money if it stays invested.
The cash may be needed soon for large projects already planned, such as the drainage projects in the next findings.
Questions you could ask
How was the cost of Fire Station #2 paid: how much from reserves, how much from grants and how much from the $9,000,000 loan?
Why was the loan taken in early 2025 rather than paying more from reserves, and what is the difference between the 4.41% cost and what the Town earned on its cash?
The statements say the Fire Station #2 loan ends in 2045 and the budget book says February 18, 2048. Which is right?
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 LaSalle?Send us your answer and we will publish it with this question.
Statement of cash flows, financing activities: "Proceeds from issuance of municipal debt" 9,000,000 (2024: a dash, meaning none). "Repayments related to long-term debt" (2,271,329) (2024 (2,046,666)). "Cash and short-term investments, end of year" $ 131,531,561 ($ 122,647,658 at the end of 2024).
Note 5, Long-term debt: "Fire station #2 4.41% debenture, repayable in combined semi-annual payments of principal and interest of $340,944, maturing in 2045", balance 8,857,506 (2024: a dash). Total long-term debt 41,629,292 (2024 34,900,621). Note 5(c): "Interest paid" 1,474,443 (2024 1,358,160).
Debt and Capital Planning: "For larger capital projects, the Town of LaSalle plans well in advance by building up specific reserves to pay for a large portion of the project upfront." It adds: "The additional annual debt payments are generally offset by reducing the annual contribution to reserves that were built up to pay for the upfront payment of the project." It says "the Town has issued debt" most recently "for Fire Station 2 in 2025".
History and Projection of Municipal Debt Payments: Fire Station 2, Operating fund, principal $9,000,000, maturity date 2/18/2048, rate 4.41%, balance at 12/31/2025 $8,857,500; 2026 payment: principal $294,400, interest $387,400, total $681,800. All debt: balance $41,629,300, 2026 payments $4,086,700.
$22,942,062annual surplus in 2025, against a budget of $11,838,200
A surplus is what is left when a year's revenue is more than its spending. The 2025 statements show an annual surplus of $22,942,062 against $11,838,200 in the budget. The biggest gap is one revenue line, "Contributions from developers and users": $11,439,109 against a budget of $412,000. The statements say the Town does not budget for developer contributions. Of the $11,439,109, the cash flow statement shows $8,035,206 as contributed tangible capital assets from developers, which are roads, pipes and similar things builders hand over, not cash. Taking that out leaves $14,906,856 (worked out by us). The Town's 2026 budget book also warns that this kind of surplus "does not mean there is a large amount of cash available to reduce taxation".
Why it matters
A budget is the promise made to taxpayers about the year. A big gap between promise and result can mean the budget hides money, or can mean the budget leaves out items that are real but are not cash. Here the Town has told us which: developer contributions are left out on purpose. The open question is how much of the gap was cash.
It could be because…
Roads and pipes handed over by builders are counted as revenue when received, but nobody pays cash for them and they cannot reduce taxes.
The Town does not budget for developer contributions or for employee future benefits, and uses actual amortization, so its budget and its statements are on different bases. Note 13 sets out the differences.
The 2026 budget book now plans for $9,000,000 of developer contributions in its accounting reconciliation, so the gap may be smaller next year.
Revenue from taxes, user charges and grants was also above budget in 2025 (for example provincial grants $3,689,924 against $2,025,400), which would be real money.
Questions you could ask
How much of the $11,439,109 in developer and user contributions in 2025 was cash, and how much was roads, pipes and other assets handed over?
Will the 2026 results be compared with the $18,500,600 surplus the budget book plans for, so residents can see the gap?
How does the Town value the assets builders hand over, and who checks 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 LaSalle?Send us your answer and we will publish it with this question.
Statement of operations, 2025: "Annual surplus" budget 11,838,200, actual 22,942,062 (2024 27,861,973). "Contributions from developers and users" budget 412,000, actual 11,439,109 (2024 24,488,699). "Total revenue" budget 81,029,300, actual 98,418,330. "Total expenses" budget 69,191,100, actual 75,476,268.
Note 13, Budget data: "The Town does not budget for amortization and employee future benefits and, as a result, amortization and employee future benefits are included based on actual cost. Also, the Town does not budget for developer contributions." Reconciliation: operating revenue $ 81,214,500, capital revenue 10,078,900, less transfers from other funds (10,264,100) gives 81,029,300.
2026 Budget Reconciliation for PSAB: "The PSAB surplus does not mean there is a large amount of cash available to reduce taxation." The 2026 reconciliation starts from a budget surplus of $ - (nil), adds transfers to reserves and capital $19,299,300 and contributions from developers $9,000,000, and arrives at a "PSAB Surplus per Statement of Operations" of $18,500,600.
-$569,385Police reserve at the end of 2025, below zero (2024: -$156,140)
A reserve is money set aside for a named purpose. The statements show the Police reserve at negative $569,385 at the end of 2025, and negative $156,140 a year earlier. A reserve below zero means police spending from it has run ahead of what was saved, so other money covers the gap. The Town has explained why: in May 2025 Council approved $6 million for three police and fire technology projects (radio, Next Generation 911, and police records software) to be paid back by raising the police transfer to reserves over time. The 2026 budget book forecasts the equipment reserve starting at negative $127,400 and growing through yearly transfers.
Why it matters
Reserves are meant to be saved before spending. Spending first and saving later can amount to borrowing from the Town's other reserves. The Town has said it is planned, which is why this is a note. Residents can still ask how long it will take to repay, and who is lending.
It could be because…
The Town chose to buy the radio, 911 and records systems now and pay for them over several years. The budget book says the police budget will be raised step by step to fund them.
The police contract was almost a year past its expiry when the budget was written, so costs may change once a new agreement is signed.
The reserve is an accounting label. The cash comes from the Town's other reserves, which total $113,607,595.
Questions you could ask
Which reserves are covering the Police reserve's negative balance, and is interest charged to the Police reserve for it?
When does the Town expect the Police reserve to be above zero again, and is that date firm given the police contract is still open?
The report says a $100,000 increase is in the 2026 budget but the forecast table shows $300,000 in 2026. Which is the plan?
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 LaSalle?Send us your answer and we will publish it with this question.
The evidence
Note 9, Accumulated surplus, reserves set aside for specific purpose by Council: "Police" (569,385) (2024 (156,140)). "Fire" 82,987 (2024 167,125). "Total reserves" 113,607,595.
Police Service, Transfer to Reserves: "In May of this year, Council approved (Report FIN-10-2025) $6 million for three major projects": radio upgrade for police and fire, Next Generation 911 implementation for police and fire, and CAD/RMS migration for police. The police operating budget "will be increased incrementally on an annual basis" and "an increase of $100,000 in transfer to reserves has been included". Planning Ahead: "our collective bargaining agreement is almost one year past its expiration".
Reserve/Deposit Forecast 2026-2031: "Reserve Police - Equipment" estimated balance (127,400); yearly contributions 300,000, 400,000, 600,000, 800,000, 1,000,000 and 1,200,000; expenses (4,050,000); estimated balance at the end of 2031 of 122,600.
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