Questions · 11 so far
We read Merrickville-Wolford's financial reports and meeting minutes, and compared its numbers with 29 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
+104%roads and snow, 2019 to 2025
Merrickville-Wolford spent $876K on roads and snow in 2019 and $1.8M in 2025. Prices only went up about 21% in that time. Only 1 of 29 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
There may well be a good reason. It is still worth asking what it is.
$655,181more expenses than the budget column, worked out by us ($7,549,966 against $6,894,785)
The audited 2025 statements show a budget column next to the actual results. Total expenses in the budget column are $6,894,785 and the actual total is $7,549,966, a gap of $655,181 (worked out by us). Amortization, the yearly wearing-out cost of buildings, roads and equipment, is in both columns and nearly equal ($1,231,175 budgeted, $1,218,198 actual), so it does not explain the gap. The largest gap is on the line for materials and services: $1,487,872 budgeted and $2,003,647 actual. The Village explains its operating result in Note 9: a deficit of $55,372 was paid from its working capital reserve. It says its budget figures were set up for capital and reserves on a project basis.
Found by reading the town's own documents · 3 sources
$71,155left in the Capital reserve at the end of 2025, down from $313,984
A reserve is money set aside for a later purpose. At the end of 2025 the reserve named Capital held $71,155, down from $313,984 a year earlier, and the Vehicle replacement reserve held $278,555, down from $379,062. The 2026 budget presentation lists a Fire Tanker at $672,000 and several road projects, and the Village's release on the adopted budget says a new fire pumper tanker is in the capital budget. The Village gives some of its funding: a grant covers most of the Wellington Street project, and the 2026 budget moves $800,000 into capital reserves. We did not find the plan that shows how each project is paid for.
Found by reading the town's own documents · 5 sources
$290,000in the Landfill reserve, against closure costs estimated at $2,880,000
The Village runs one landfill. Its audited statements say closing it and watching it for 25 years afterward will cost an estimated $2,880,000. The statements count $2,076,880 of that as owed so far, and a further $270,000 for removing asbestos from buildings, for a total liability of $2,346,880. The reserve set aside for the landfill holds $290,000 and did not change in 2025. The statements say these costs are "to be recovered from future taxation revenue and reserves".
Found by reading the town's own documents · 4 sources
$356,739wages and benefits in protection services in 2025, up from $183,167 in 2024
Protection services covers fire, policing, by-law enforcement, building inspection and emergency measures. Its expenses were $1,205,774 in 2025 against $947,431 in 2024, and $1,116,915 in the budget column, so the rise is $258,343 on 2024 (worked out by us). Wages and benefits in this department went from $183,167 to $356,739. We did not find the Village's explanation in the documents we read.
Found by reading the town's own documents · 3 sources
$983Kowed in unpaid property tax, end of 2025
At the end of 2025, $983K of property tax had been billed but not paid. That is 14% of everything billed. Only 3 of 29 similar towns had a higher share. A year earlier it was $806K.
Found automatically from the town's financial reports · 2 sources
$2,431per home on long-term debt, 2025
Merrickville-Wolford spent about $2,431 per home on long-term debt in 2025. The typical similar town spent $886. Only 4 of 29 similar towns spent more.
Found automatically from the town's financial reports · 1 source
Background that helps make sense of the rest.
$291,645water and sewer surplus in 2025 (2024: $163,845)
Water and sewer service is paid for by the people connected to it, not by property tax. In 2025 the system ended with a surplus of $291,645, after $163,845 in 2024, and the Village moved each into its water and sewer reserve, now $1,782,637. The Village has explained part of this: it said when it set the 2025 budget that rates had to rise 3% because the underground pipes are aging. The largest loan the Village carries, $2,617,534 for the wastewater treatment plant upgrades, falls mostly on benefiting landowners, according to the Village's notes. The Village's 2025 budget document also estimated the water and wastewater reserve at $1,106,697 on January 1, 2025, while the audited 2024 figure is $1,462,496.
Found by reading the town's own documents · 3 sources
$128,779less investment income in 2025 than in 2024, worked out by us
Investment income is interest the Village earns on its savings. It was $469,739 in 2024 and $340,960 in 2025, a drop of $128,779 (worked out by us). The 2025 budget column had $347,500. Cash at year end was $5,505,844, down from $5,948,924. The documents we read do not say why. Falling interest rates, or cash being spent on roads and equipment, would each lower the income.
Found by reading the town's own documents · 2 sources
An Integrity Commissioner is an independent person who investigates complaints that a council member broke the council's own code of conduct. The Village lists reports from March 2024 on. Two of them found that Mayor Michael Cameron broke the Code. In March 2024, the Commissioner found that an email to staff was an attempt to influence staff, and recommended a reprimand. In January 2025, the Commissioner found that the Mayor did not treat another member of Council with the courtesy and respect the Code requires, and recommended a public apology and a reprimand. We read all the reports on the page and describe here only the findings that went against a member. We did not check what Council decided on either recommendation.
Found by reading the town's own documents · 2 sources
Ontario's Municipal Act, section 284, requires the Treasurer to give Council a statement of what each member was paid for the previous year. The Village's Council Remuneration and Expenses page lists statements for 2021, 2022, 2023 and 2024. The 2024 statement went to Council in a report dated March 24, 2025. When we read the page on October 7, 2026, we did not find a statement for 2025. The 2024 statement's table also prints names and amounts in separate blocks in the PDF, so we did not use any member's figures from it.
Found by reading the town's own documents · 2 sources
+104%roads and snow, 2019 to 2025
Merrickville-Wolford spent $876K on roads and snow in 2019 and $1.8M in 2025. Prices only went up about 21% in that time. Only 1 of 29 similar towns had faster growth here.
| Year | Roads and snow | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | +2% | +1% |
| 2021 | +6% | +4% |
| 2022 | +41% | +11% |
| 2023 | +54% | +16% |
| 2024 | +71% | +18% |
| 2025 | +104% | +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 Merrickville-Wolford? Send us your answer and we will publish it with this question.
Roads and snow: 2019 $876K, 2020 $890K, 2021 $928K, 2022 $1.2M, 2023 $1.4M, 2024 $1.5M, 2025 $1.8M.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
Biggest driver: Paved roads, from $863K to $1.6M.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
Typical growth among similar towns: 44%. Merrickville-Wolford ranks 2nd of 30.
Ontario Financial Information Return (FIR), 2025, 29 similar municipalities · Schedule 40 · archived copy
$655,181more expenses than the budget column, worked out by us ($7,549,966 against $6,894,785)
The audited 2025 statements show a budget column next to the actual results. Total expenses in the budget column are $6,894,785 and the actual total is $7,549,966, a gap of $655,181 (worked out by us). Amortization, the yearly wearing-out cost of buildings, roads and equipment, is in both columns and nearly equal ($1,231,175 budgeted, $1,218,198 actual), so it does not explain the gap. The largest gap is on the line for materials and services: $1,487,872 budgeted and $2,003,647 actual. The Village explains its operating result in Note 9: a deficit of $55,372 was paid from its working capital reserve. It says its budget figures were set up for capital and reserves on a project basis.
A budget is the promise made to taxpayers about what the year will cost. Spending well above the promise, in a year when the audited result was still a surplus because of grants and capital revenue, raises the question of how the budget is built and what it leaves out.
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 Merrickville-Wolford? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: 2025 budget-to-actual report by account, with wording you can copy.
The Statement of Financial Activities shows total expenses of $6,894,785 in the 2025 budget column and $7,549,966 actual for 2025, against $6,715,467 in 2024. Transportation was $2,128,628 budgeted and $2,335,692 actual. Environmental was $1,586,868 budgeted and $1,763,050 actual.
Consolidated Financial Statements, December 31, 2025 · Statement of Financial Activities and Accumulated Surplus, printed page 2 (PDF page 7)
Note 6, Operating expenditures by object, shows Materials and services of 1,487,872 budgeted and 2,003,647 actual, and Amortization of 1,231,175 budgeted and 1,218,198 actual. Wages and benefits are 2,314,454 budgeted and 2,360,576 actual.
Consolidated Financial Statements, December 31, 2025 · Note 6, printed page 16 (PDF page 21)
Note 8 says: "The 2025 budget amounts that were approved on January 27, 2025 were established for Capital, Reserves and Reserve Funds and are based on a project-oriented basis, the costs of which may be carried out over one or more years." Note 9 says the operating deficit for 2025 was $55,372, financed from the working capital reserve, and the library board surplus was $33,109.
Consolidated Financial Statements, December 31, 2025 · Notes 8 and 9, printed page 17 (PDF page 22)
$71,155left in the Capital reserve at the end of 2025, down from $313,984
A reserve is money set aside for a later purpose. At the end of 2025 the reserve named Capital held $71,155, down from $313,984 a year earlier, and the Vehicle replacement reserve held $278,555, down from $379,062. The 2026 budget presentation lists a Fire Tanker at $672,000 and several road projects, and the Village's release on the adopted budget says a new fire pumper tanker is in the capital budget. The Village gives some of its funding: a grant covers most of the Wellington Street project, and the 2026 budget moves $800,000 into capital reserves. We did not find the plan that shows how each project is paid for.
Roads and fire trucks wear out and must be replaced. If reserves are low and the grants run out, the choices are borrowing or higher taxes. The Village already carries $3,135,656 of debt.
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 Merrickville-Wolford? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: 2026 capital projects funding plan, with wording you can copy.
Schedule 2 shows reserves at the end of 2025 (2024 in brackets): Capital 71,155 (313,984), Capital contingency 1,421,371 (1,274,811), Vehicle replacement 278,555 (379,062), Working capital 1,735,973 (1,903,558), Modernization 12,709 (118,777). The subtotal of all reserves is 6,090,942 (6,220,527).
Consolidated Financial Statements, December 31, 2025 · Schedule 2, printed page 6 (PDF page 11)
Schedule 3 shows funds transferred to reserves of 1,313,322 in 2025 and reserve funds used for tangible capital assets of 529,433. Note 4 shows total municipal debt of 3,135,656.
Consolidated Financial Statements, December 31, 2025 · Schedule 3, printed page 7 (PDF page 12); Note 4, printed page 15 (PDF page 20)
The 2026 capital list includes "Fire Tanker - $672,000", "Corktown Road - $792,131", "Pioneer Road - $627,638", "Bolton Road - $409,725" and "Wellington Street (road portion) - $1,401,762. A grant was received for this project which will cover 73% of the expenses".
2026 Budget presentation · Capital Budget slide, PDF page 19 (the posted deck calls the operating budget a draft; we could not read the capital by-law schedule, which is a picture)
The budget presentation's reserves slide lists "Transfers to Capital Reserves $800,000".
2026 Budget presentation · Operating expenses summary slide, PDF page 16
The Village says Council passed the 2026 budget on March 23, 2026. On Wellington Street West it says: "The total project cost is approximately 3.5 million, 2.5 million has been received in Grant Funding toward this project." It says the purchase of a new Fire Pumper Tanker is included in the Capital Budget.
Media release: 2026 Budget Adoption, March 27, 2026 · Page 1, key highlights
$290,000in the Landfill reserve, against closure costs estimated at $2,880,000
The Village runs one landfill. Its audited statements say closing it and watching it for 25 years afterward will cost an estimated $2,880,000. The statements count $2,076,880 of that as owed so far, and a further $270,000 for removing asbestos from buildings, for a total liability of $2,346,880. The reserve set aside for the landfill holds $290,000 and did not change in 2025. The statements say these costs are "to be recovered from future taxation revenue and reserves".
Landfill closure is a real cost that arrives all at once, long after today's residents have used the site. If savings lag behind, the bill falls on later taxpayers. The Village says the site has about 41 years of life left, so the cost is far off.
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 Merrickville-Wolford? Send us your answer and we will publish it with this question.
Note 5 says: "Total closure and post-closure costs are estimated to be $2,880,000 with $2,076,880 (2024 - $2,052,696) being accrued at the end of the current fiscal year". It puts the estimated asbestos removal liability at $270,000, and the asset retirement obligations total 2,346,880 (2024: 2,322,696). It says the site has an estimated remaining life of 41 years and that "These costs are to be recovered from future taxation revenue and reserves."
Consolidated Financial Statements, December 31, 2025 · Note 5, printed page 16 (PDF page 21)
Schedule 2 shows the Landfill reserve at 290,000 at the end of both 2025 and 2024.
Consolidated Financial Statements, December 31, 2025 · Schedule 2, printed page 6 (PDF page 11)
The 2025 operating budget lists a Closure costs line of 46,000 under Solid Waste.
2025 Budget · Landfill operating expenses, PDF page 22, account 17-4569
Note 5: "The estimate associated with closure and post-closure include costs such as clay, topsoil, hydro seed, site preparation, equipment, ditching, drainage, fencing and post-closure monitoring estimated for 25 years."
Consolidated Financial Statements, December 31, 2025 · Note 5, printed page 16 (PDF page 21)
$356,739wages and benefits in protection services in 2025, up from $183,167 in 2024
Protection services covers fire, policing, by-law enforcement, building inspection and emergency measures. Its expenses were $1,205,774 in 2025 against $947,431 in 2024, and $1,116,915 in the budget column, so the rise is $258,343 on 2024 (worked out by us). Wages and benefits in this department went from $183,167 to $356,739. We did not find the Village's explanation in the documents we read.
Wages are one of the hardest costs to reverse. A near-doubling in one department is worth understanding, because it may point to new staff, a change in how costs are shared, or a one-time item.
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 Merrickville-Wolford? Send us your answer and we will publish it with this question.
The Statement of Financial Activities shows Protection Services expenses of 1,116,915 in the 2025 budget column, 1,205,774 actual in 2025 and 947,431 in 2024.
Consolidated Financial Statements, December 31, 2025 · Statement of Financial Activities, printed page 2 (PDF page 7)
Schedule 4 for 2025 shows Wages and benefits of 356,739 under Protection Services and 767,917 under General Government. The 2024 schedule shows 183,167 under Protection Services and 706,355 under General Government.
Consolidated Financial Statements, December 31, 2025 · Schedule 4 (Segmented Disclosure), printed pages 8 and 9 (PDF pages 13 and 14)
Note 10(b) says protection services includes fire protection, conservation authority, protective inspection and control and emergency measures, and that inspection and control includes building inspection, by-law enforcement and dog control.
Consolidated Financial Statements, December 31, 2025 · Note 10, printed page 18 (PDF page 23)
$983Kowed in unpaid property tax, end of 2025
At the end of 2025, $983K of property tax had been billed but not paid. That is 14% of everything billed. Only 3 of 29 similar towns had a higher share. A year earlier it was $806K.
| Year | Unpaid property tax at year end |
|---|---|
| 2019 | $968K |
| 2020 | $897K |
| 2021 | $753K |
| 2022 | $645K |
| 2023 | $605K |
| 2024 | $806K |
| 2025 | $983K |
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 Merrickville-Wolford? Send us your answer and we will publish it with this question.
Taxes receivable: 2019 $968K, 2020 $897K, 2021 $753K, 2022 $645K, 2023 $605K, 2024 $806K, 2025 $983K. Of the 2025 total, $306K was from earlier years.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 70, lines 0610 to 0699 · archived copy
Typical among similar towns: 8.8% of taxes billed.
Ontario Financial Information Return (FIR), 2025, 29 similar municipalities · Schedules 26 and 70 · archived copy
$2,431per home on long-term debt, 2025
Merrickville-Wolford spent about $2,431 per home on long-term debt in 2025. The typical similar town spent $886. Only 4 of 29 similar towns spent more.
Spending more than neighbours is not wrong by itself. It might buy better service. But it is the first place to look for costs that could be lower, such as contracts that were not competitively bid.
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 Merrickville-Wolford? Send us your answer and we will publish it with this question.
Long-term debt per home: Merrickville-Wolford $2,431; typical similar town $886; ranked 5th highest of 30.
Ontario Financial Information Return (FIR), 2025, 29 similar municipalities · Schedule 40 and Schedule 2 · archived copy
$291,645water and sewer surplus in 2025 (2024: $163,845)
Water and sewer service is paid for by the people connected to it, not by property tax. In 2025 the system ended with a surplus of $291,645, after $163,845 in 2024, and the Village moved each into its water and sewer reserve, now $1,782,637. The Village has explained part of this: it said when it set the 2025 budget that rates had to rise 3% because the underground pipes are aging. The largest loan the Village carries, $2,617,534 for the wastewater treatment plant upgrades, falls mostly on benefiting landowners, according to the Village's notes. The Village's 2025 budget document also estimated the water and wastewater reserve at $1,106,697 on January 1, 2025, while the audited 2024 figure is $1,462,496.
Water and sewer bills should cover the real cost of the system and no more, unless the extra is saved on purpose for repairs. Residents on the system can ask whether the surplus is going where the Village says.
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 Merrickville-Wolford? Send us your answer and we will publish it with this question.
Note 9 says the water and sewer surplus was $291,645 (2024 - $163,845), transferred to the water and sewer reserve. Schedule 2 shows the Water and sewer reserve at 1,782,637 (2024: 1,462,496).
Consolidated Financial Statements, December 31, 2025 · Note 9, printed page 17 (PDF page 22); Schedule 2, printed page 6 (PDF page 11)
Note 4 lists a bank term loan at 3.98%, repayable in blended semi-annual payments of $100,627, due June 2044, for wastewater treatment plant upgrades, balance 2,617,534 (2024: 2,711,788). It says principal repayments payable from general municipal revenues and benefiting landowners total $221,060 and $549,034 from 2026 to 2030, and $279,264 and $2,086,298 from 2031 to 2044.
Consolidated Financial Statements, December 31, 2025 · Note 4, printed page 15 (PDF page 20)
The 2025 water and wastewater budget has user fees of 1,539,082 and debt charges of 230,327. It says: "The recommended rate increase is 3%, in order to keep pace with inflationary pressures and to remain financially sustainable." It gives the estimated reserve balance as of January 1st, 2025 as $1,106,697.
2025 Budget · Water and wastewater budget pages, PDF pages 29 and 30
$128,779less investment income in 2025 than in 2024, worked out by us
Investment income is interest the Village earns on its savings. It was $469,739 in 2024 and $340,960 in 2025, a drop of $128,779 (worked out by us). The 2025 budget column had $347,500. Cash at year end was $5,505,844, down from $5,948,924. The documents we read do not say why. Falling interest rates, or cash being spent on roads and equipment, would each lower the income.
Interest on savings helps keep property taxes down. Residents may want to know how much of the budget leans on it, and what happens when it shrinks.
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 Merrickville-Wolford? Send us your answer and we will publish it with this question.
The Statement of Financial Activities shows Investment income of 347,500 in the 2025 budget column, 340,960 actual in 2025 and 469,739 in 2024.
Consolidated Financial Statements, December 31, 2025 · Statement of Financial Activities, printed page 2 (PDF page 7)
The Statement of Cash Flows shows Cash, end of year of 5,505,844 against 5,948,924 a year earlier, with purchases of tangible capital assets of (1,538,255).
Consolidated Financial Statements, December 31, 2025 · Statement of Cash Flows, printed page 4 (PDF page 9)
An Integrity Commissioner is an independent person who investigates complaints that a council member broke the council's own code of conduct. The Village lists reports from March 2024 on. Two of them found that Mayor Michael Cameron broke the Code. In March 2024, the Commissioner found that an email to staff was an attempt to influence staff, and recommended a reprimand. In January 2025, the Commissioner found that the Mayor did not treat another member of Council with the courtesy and respect the Code requires, and recommended a public apology and a reprimand. We read all the reports on the page and describe here only the findings that went against a member. We did not check what Council decided on either recommendation.
Council decides whether to adopt the Commissioner's recommendations. Residents can ask what it decided, because that shows how seriously the Code is enforced.
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 Merrickville-Wolford? Send us your answer and we will publish it with this question.
The March 2024 report says: "It is our finding that the email in question constituted a breach of the Code of Conduct." It describes the email as "an attempt to influence staff in the decision making process" and recommends "a reprimand is an appropriate penalty for the breach."
Integrity Commissioner report, March 2024 · Pages 5 and 6, findings on Allegation (2) and Recommendation
The January 6, 2025 report says: "The Member did not treat the member of Council with the courtesy and respect required by the Code of Conduct." It recommends that Council "order the Member to publicly apologize" and "issue a reprimand to the Member".
Integrity Commissioner report, January 6, 2025 · Page 3 (PDF), Code of Conduct Findings and Recommendation
Ontario's Municipal Act, section 284, requires the Treasurer to give Council a statement of what each member was paid for the previous year. The Village's Council Remuneration and Expenses page lists statements for 2021, 2022, 2023 and 2024. The 2024 statement went to Council in a report dated March 24, 2025. When we read the page on October 7, 2026, we did not find a statement for 2025. The 2024 statement's table also prints names and amounts in separate blocks in the PDF, so we did not use any member's figures from it.
Residents are voting on October 26, 2026. The pay statement is one of the few documents that shows what each member costs the Village.
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 Merrickville-Wolford? Send us your answer and we will publish it with this question.
The Council Remuneration and Expenses page links these statements: 2021 Council Remuneration, 2022 Council Remuneration, 2023 Council Remuneration, 2024 Council Remuneration, and the Council Remuneration and Expense Policy 26-2024. We found no link for 2025.
Council Remuneration and Expenses page · Page links, read October 7, 2026
The 2024 report to Council is dated March 24, 2025 and says: "Section 284 of the Municipal Act, 2001, as amended, requires that the Treasurer provide Council with a statement of remuneration and expenses for payments made in the previous year".
Report to Council: 2024 Council Remuneration and Expenses · Page 1, Background