Questions · 9 so far
We read North Algona-Wilberforce's financial reports and meeting minutes, and compared its numbers with 28 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
+11%town property tax, 2024 to 2025
In 2025, North Algona-Wilberforce collected $413K more in its own property tax than in 2024. That is a 11% jump, while prices went up about 2.1%. Only 2 of 28 similar towns raised theirs by more.
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.
$726,015planned to come out of reserves in 2025; $157,012 went in instead
Reserves are money the Township sets aside for later, such as new roads. The audited statements include a schedule that compares the budget with what happened. For 2025 the budget planned a deficit of $310,000, to be covered by taking $726,015 out of reserves. The result was a surplus of $215,070, and $157,012 went into reserves instead. The 2024 budget did the same thing: it planned a deficit of $813,419, covered by $518,002 from reserves, and the year ended with a surplus of $123,747 and $221,730 put into reserves. The reserves ended 2025 at $6,101,271, up from $5,893,356.
Found by reading the town's own documents · 3 sources
$877,357estimated landfill closure and care cost at the end of 2025, up from $625,307
Closing and looking after old landfill sites is a cost the law requires. The Township's estimate of that cost, called the asset retirement obligation, rose from $625,307 to $877,357, an increase of $252,050 (worked out by us). The main line, "Landfill closure and post closure costs", went from $645,286 to $844,602 (up $199,316, worked out by us), and a further $32,755 was added as the cost was moved forward in time. The cash flow statement shows $219,295 of the change as a non-cash addition to the Township's assets. The Township has set aside investments of $349,800 for this, so about $527,557 is not covered (worked out by us). The statements show it as "unfunded".
Found by reading the town's own documents · 4 sources
2024the last year with a posted budget by-law that we found
The Township posts its audited statements, but most of what lets residents follow council's decisions is missing or cannot be read. The by-laws page lists a by-law and budget for 2024, then only a "2025 Budget Presentation" and a "2026 Budget Presentation". The 2024 budget and the 2025 presentation have no readable text (they are scans). The 2026 presentation is a slide deck whose first slide is marked "Draft #2 Presented January 7 2026". We did not find a by-law adopting the 2025 or 2026 budget. The council page has a heading for agendas and minutes but shows only year buttons for archived minutes (2016 to 2020). We found no minutes files behind them, and none for any later meeting. The council pay statements for 2020 to 2023 are scans, and the 2024 statement is a report whose table we could not read. We did not find a 2025 statement. We therefore have not published any council pay.
Found by reading the town's own documents · 2 sources
Background that helps make sense of the rest.
$2,653,059 or $3,073,059the 2025 road budget, depending on which page of the audit you read
The 2025 statements show the 2025 budget twice. In the main statement of operations the budget for roads ("Transportation services") is $2,653,059 and total expenses are $5,813,173. In the schedule near the back the road budget is $3,073,059 and total expenses are $6,076,478. Recreation is $247,209 in one and $368,466 in the other. The planned result also differs: a surplus of $162,415 in one, a deficit of $310,000 in the other. The road and recreation actuals match in both, but the actual totals differ too. We worked out the road gap as $420,000 (worked out by us). The note on budget figures says the budget was reclassified to meet public-sector reporting rules and that reserve activity is not budgeted except where it touches operations or capital.
Found by reading the town's own documents · 4 sources
$950difference in both 2024 revenue and 2024 expenses between the 2024 and 2025 statements (worked out by us)
The 2024 audited statements print 2024 revenue of $5,883,628 and expenses of $5,654,780. The 2025 statements print different 2024 figures in their main statement of operations: revenue of $5,884,578 and expenses of $5,655,730. Each is $950 higher (worked out by us), so the 2024 surplus of $228,848 is the same in both. Inside the 2025 statements the notes still show the older 2024 revenue total of $5,883,628. Money has also moved between lines: transfers from Ontario are $1,034,358 in the 2024 statements and $1,022,420 in the 2025 ones, and transfers from Canada are $118,413 and $130,351, a move of $11,938 (worked out by us). The 2025 statements do not say the 2024 figures were restated.
Found by reading the town's own documents · 3 sources
$969,138more in reserves than cash and investments at the end of 2025 (worked out by us)
At the end of 2025 the Township held cash of $4,140,067 and investments of $992,066, together $5,132,133 (worked out by us). Its reserves were $6,101,271, which is $969,138 more (worked out by us). A year earlier cash and investments were $4,492,103 and reserves were $5,893,356, a gap of $1,401,253 (both worked out by us). The Township also had $624,764 in taxes still to be collected and $515,704 owed to it in other accounts. The notes say reserves are "internally restricted".
Found by reading the town's own documents · 2 sources
$960,677reserve named for the Ottawa Valley Waste Management Board, end of 2025
The Township owns a share (8.38%) of a joint waste board. Its audited statements already count its share of the board's assets: $137,658 of net financial assets and $1,471,458 of accumulated surplus. Separately, the Township's own reserve list has a line named after the board of $960,677, up from $909,774. The board ran a deficiency of revenue over expenses of $(764,439) in 2025, of which the Township's share is $(82,238). The statements do not say what the reserve is for.
Found by reading the town's own documents · 2 sources
$112,614paid into the OMERS pension plan in 2025, against $76,787 in 2024
The Township pays into the OMERS pension plan for its staff. The audited notes say it contributed $112,614 in 2025 and $76,787 in 2024, an increase of $35,827 or about 47% (worked out by us). The notes do not say why. This is a total for all staff in the plan.
Found by reading the town's own documents · 1 source
+11%town property tax, 2024 to 2025
In 2025, North Algona-Wilberforce collected $413K more in its own property tax than in 2024. That is a 11% jump, while prices went up about 2.1%. Only 2 of 28 similar towns raised theirs by more.
| Year | Town property tax |
|---|---|
| 2019 | $3.0M |
| 2020 | $3.1M |
| 2021 | $3.3M |
| 2022 | $3.4M |
| 2023 | $3.5M |
| 2024 | $3.7M |
| 2025 | $4.1M |
A big one-year jump usually means something changed: a new cost, a service that grew, savings being rebuilt, or a problem from earlier years being paid for now. Residents should be able to see exactly which. Spread across every home, it is about $213 more each year.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for North Algona-Wilberforce? Send us your answer and we will publish it with this question.
Town property tax: $3,670,950 in 2024, $4,083,560 in 2025.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 10, line 9940 · archived copy
Typical increase among 28 similar Ontario towns: 6.2%. North Algona-Wilberforce ranks 3rd highest.
Ontario Financial Information Return (FIR), 2025, 28 similar municipalities · Schedule 10, line 9940 · archived copy
Prices (inflation) rose 2.1% over the same year.
$726,015planned to come out of reserves in 2025; $157,012 went in instead
Reserves are money the Township sets aside for later, such as new roads. The audited statements include a schedule that compares the budget with what happened. For 2025 the budget planned a deficit of $310,000, to be covered by taking $726,015 out of reserves. The result was a surplus of $215,070, and $157,012 went into reserves instead. The 2024 budget did the same thing: it planned a deficit of $813,419, covered by $518,002 from reserves, and the year ended with a surplus of $123,747 and $221,730 put into reserves. The reserves ended 2025 at $6,101,271, up from $5,893,356.
A budget is the promise made to taxpayers about what the year will cost and where the money will come from. When two years in a row end well on the safe side of the plan, taxpayers may have been asked for more than was needed, or the budget may be planning projects that do not happen on time. Either way, residents cannot tell from the budget how much of the plan is real.
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 North Algona-Wilberforce? Send us your answer and we will publish it with this question.
Schedule of General Operations, 2025: "Transfer from (to) reserves" budget $ 726,015, actual $ (157,012), 2024 actual $ (221,730). "Excess (deficiency) of revenue over expenses" budget $ (310,000), actual $ 215,070, 2024 actual $ 123,747.
North Algona Wilberforce Township, Financial Statements 2025 · Schedule of General Operations, PDF page 20
Schedule of General Operations, 2024: "Transfer from (to) reserves" budget $ 518,002, actual $ (221,730), 2023 actual $ (518,627). "Excess (deficiency) of revenue over expenses" budget $ (813,419), actual $ 123,747.
North Algona Wilberforce Township, Financial Statements 2024 · Schedule of General Operations, PDF page 20
Schedule of Reserves and Reserve Funds, 2025: "Contributions: From operations" $ 674,706 (2024 $ 700,472). "Transfer to operations" $ 101,416. "Transfer to tangible capital acquisitions" $ 365,606 (2024 $ 283,427). "Total reserves and reserve funds" $ 6,101,271 (2024 $ 5,893,356).
North Algona Wilberforce Township, Financial Statements 2025 · Consolidated Schedule of Reserves and Reserve Funds, PDF page 23
$877,357estimated landfill closure and care cost at the end of 2025, up from $625,307
Closing and looking after old landfill sites is a cost the law requires. The Township's estimate of that cost, called the asset retirement obligation, rose from $625,307 to $877,357, an increase of $252,050 (worked out by us). The main line, "Landfill closure and post closure costs", went from $645,286 to $844,602 (up $199,316, worked out by us), and a further $32,755 was added as the cost was moved forward in time. The cash flow statement shows $219,295 of the change as a non-cash addition to the Township's assets. The Township has set aside investments of $349,800 for this, so about $527,557 is not covered (worked out by us). The statements show it as "unfunded".
This is a bill that will come due whether or not anyone budgets for it. A larger estimate means either a bigger tax or reserve need in the years ahead, or less money for roads and other services.
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 North Algona-Wilberforce? Send us your answer and we will publish it with this question.
Statement of Financial Position: "Asset retirement obligation (Note 6)" $ 877,357 (2024 $ 625,307). Accumulated surplus shown as "Unfunded - landfill closure and post closure costs (Note 3)" $ (877,357) (2024 $ (625,307)).
North Algona Wilberforce Township, Financial Statements 2025 · Consolidated Statement of Financial Position, PDF page 6
Note 6: "Landfill closure and post closure costs" $ 844,602 (2024 $ 645,286); "Accretion of asset retirement obligation" 32,755 (2024 (19,979)); total $ 877,357 (2024 $ 625,307). "The Township has set aside investments of $ 349,800 (2024 - $ 310,047) for either closure or post closure activities." Costs are discounted at 3.74% and 5.00% with annual inflation of 2.1%.
North Algona Wilberforce Township, Financial Statements 2025 · Note 6, Asset Retirement Obligation, PDF page 14
Statement of Cash Flows, 2025: "Non-cash ARO tangible capital asset" 219,295.
North Algona Wilberforce Township, Financial Statements 2025 · Consolidated Statement of Cash Flows, PDF page 9
Schedule of Reserves and Reserve Funds, December 31, 2025: "Environment" $ 447,331 (2024 $ 379,928).
North Algona Wilberforce Township, Financial Statements 2025 · Consolidated Schedule of Reserves and Reserve Funds, PDF page 23
2024the last year with a posted budget by-law that we found
The Township posts its audited statements, but most of what lets residents follow council's decisions is missing or cannot be read. The by-laws page lists a by-law and budget for 2024, then only a "2025 Budget Presentation" and a "2026 Budget Presentation". The 2024 budget and the 2025 presentation have no readable text (they are scans). The 2026 presentation is a slide deck whose first slide is marked "Draft #2 Presented January 7 2026". We did not find a by-law adopting the 2025 or 2026 budget. The council page has a heading for agendas and minutes but shows only year buttons for archived minutes (2016 to 2020). We found no minutes files behind them, and none for any later meeting. The council pay statements for 2020 to 2023 are scans, and the 2024 statement is a report whose table we could not read. We did not find a 2025 statement. We therefore have not published any council pay.
A budget is the main public decision of the year, and minutes are the record of every other one. If residents cannot read the approved budget, the minutes or the pay report, they cannot check what was decided before the October 26, 2026 election.
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 North Algona-Wilberforce? Send us your answer and we will publish it with this question.
By-laws and Documents page lists: "By-law 2024-12 Adopt Municipal Budget Estimates", "By-law 2024-12 Schedule A – Budget", "2025 Budget Presentation" and "2026 Budget Presentation". Remuneration statements are listed as "2019 – Remuneration statement", "2020 – Remuneration Statement", "2021 – Remuneration Statement", "2022 – Renumeration Statement", "2023 – Renumeration Statement" and "2024 – Remuneration Statement". The audited statements listed run from "2018 Financial statements" to "2025 Financial statements". We did not see a 2025 or 2026 budget by-law or a 2025 remuneration statement listed.
By-laws and Documents page · Whole page, sections for budgets, remuneration statements and financial statements
Council page: heading "Council Meeting Agenda’s and Minutes" followed by "Archived Meeting Minutes" with buttons for the years 2020, 2019, 2018, 2017 and 2016; the buttons link nowhere on the page itself. The page also says: "Regular Council meetings can be viewed on" a link to the Township's YouTube channel.
Council page · Council Meetings section
$2,653,059 or $3,073,059the 2025 road budget, depending on which page of the audit you read
The 2025 statements show the 2025 budget twice. In the main statement of operations the budget for roads ("Transportation services") is $2,653,059 and total expenses are $5,813,173. In the schedule near the back the road budget is $3,073,059 and total expenses are $6,076,478. Recreation is $247,209 in one and $368,466 in the other. The planned result also differs: a surplus of $162,415 in one, a deficit of $310,000 in the other. The road and recreation actuals match in both, but the actual totals differ too. We worked out the road gap as $420,000 (worked out by us). The note on budget figures says the budget was reclassified to meet public-sector reporting rules and that reserve activity is not budgeted except where it touches operations or capital.
Anyone comparing the budget with what was spent needs to know which budget is meant. Depending on the page, roads cost either $237,097 more than the budget or $182,903 less (both worked out by us). Amortization (the yearly wearing-out of assets, which is a bookkeeping cost and not cash spent) is part of the audited actuals, and these pages do not show how the budgets treat it line by line, so we cannot say from them that any line was overspent.
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 North Algona-Wilberforce? Send us your answer and we will publish it with this question.
Consolidated Statement of Operations, 2025 budget and actual: "Transportation services" budget 2,653,059, actual 2,890,156. "Recreation services" budget 247,209, actual 339,928. Total expenses budget $ 5,813,173, actual $ 6,071,948. "Excess of revenue over expenses" budget $ 162,415, actual $ 132,832.
North Algona Wilberforce Township, Financial Statements 2025 · Consolidated Statement of Operations and Accumulated Surplus, PDF page 7
Schedule of General Operations, 2025 budget and actual: "Transportation services" budget 3,073,059, actual 2,890,156. "Recreation services" budget 368,466, actual 339,928. Total expenses budget $ 6,076,478, actual $ 5,651,750. "Excess (deficiency) of revenue over expenses" budget $ (310,000), actual $ 215,070.
North Algona Wilberforce Township, Financial Statements 2025 · Schedule of General Operations, PDF page 20
Note 8, Budget figures: "Budget figures have been reclassified for the purpose of these financial statements to comply with PSAB reporting requirements." The note also says the Township "does not budget activity within reserves and reserve funds, with the exception being those transactions which affect either operations or capital investments."
North Algona Wilberforce Township, Financial Statements 2025 · Note 8, Budget Figures, PDF page 14
Consolidated Statement of Changes in Net Financial Assets, 2025: "Amortization of tangible capital assets" budget 1,572,075, actual 1,572,075 (2024 actual 1,502,817).
North Algona Wilberforce Township, Financial Statements 2025 · Consolidated Statement of Changes in Net Financial Assets, PDF page 8
$950difference in both 2024 revenue and 2024 expenses between the 2024 and 2025 statements (worked out by us)
The 2024 audited statements print 2024 revenue of $5,883,628 and expenses of $5,654,780. The 2025 statements print different 2024 figures in their main statement of operations: revenue of $5,884,578 and expenses of $5,655,730. Each is $950 higher (worked out by us), so the 2024 surplus of $228,848 is the same in both. Inside the 2025 statements the notes still show the older 2024 revenue total of $5,883,628. Money has also moved between lines: transfers from Ontario are $1,034,358 in the 2024 statements and $1,022,420 in the 2025 ones, and transfers from Canada are $118,413 and $130,351, a move of $11,938 (worked out by us). The 2025 statements do not say the 2024 figures were restated.
Last year's numbers should not change without an explanation. The amounts are small, but a statement that disagrees with itself makes every comparison harder to trust.
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 North Algona-Wilberforce? Send us your answer and we will publish it with this question.
Statement of Operations, 2024 actual: total revenue $ 5,883,628 ("Ontario" 1,034,358; "Canada" 118,413; "Other" 1,059,907); total expenses $ 5,654,780 ("Transportation services" 2,571,086); "Excess (deficiency) of revenue over expenses" $ 228,848.
North Algona Wilberforce Township, Financial Statements 2024 · Consolidated Statement of Operations and Accumulated Surplus, PDF page 7
Statement of Operations, 2024 actual column as printed in the 2025 statements: total revenue $ 5,884,578 ("Ontario" 1,022,420; "Canada" 130,351; "Other" 1,060,857); total expenses $ 5,655,730 ("Transportation services" 2,572,036); "Excess of revenue over expenses" $ 228,848.
North Algona Wilberforce Township, Financial Statements 2025 · Consolidated Statement of Operations and Accumulated Surplus, PDF page 7
Note 16(e), revenues for 2024, in the 2025 statements: total $ 5,883,628 (Ontario transfers 1,034,358; Canada transfers 118,413). Note 16(c), expenses for 2024: total $ 5,654,780.
North Algona Wilberforce Township, Financial Statements 2025 · Note 16(c) PDF page 18 and note 16(e) PDF page 19
$969,138more in reserves than cash and investments at the end of 2025 (worked out by us)
At the end of 2025 the Township held cash of $4,140,067 and investments of $992,066, together $5,132,133 (worked out by us). Its reserves were $6,101,271, which is $969,138 more (worked out by us). A year earlier cash and investments were $4,492,103 and reserves were $5,893,356, a gap of $1,401,253 (both worked out by us). The Township also had $624,764 in taxes still to be collected and $515,704 owed to it in other accounts. The notes say reserves are "internally restricted".
People often read "reserves" as money in the bank. Here the reserves are a promise on paper, and some of the money behind them is still owed to the Township. Residents should know how much of what is set aside could be spent today.
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 North Algona-Wilberforce? Send us your answer and we will publish it with this question.
Statement of Financial Position, December 31, 2025 (2024 in brackets): "Cash and cash equivalents" $ 4,140,067 ($ 3,566,806); "Taxes receivable" 624,764 (775,092); "Accounts receivable" 515,704 (911,566); "Investments (Note 13)" 992,066 (925,297); "Reserves and reserve funds (Note 15)" 6,101,271 (5,893,356).
North Algona Wilberforce Township, Financial Statements 2025 · Consolidated Statement of Financial Position, PDF page 6
Note 15: "Reserves and reserve funds are internally restricted and are not available for use without the approval of Council."
North Algona Wilberforce Township, Financial Statements 2025 · Note 15, PDF page 17
$960,677reserve named for the Ottawa Valley Waste Management Board, end of 2025
The Township owns a share (8.38%) of a joint waste board. Its audited statements already count its share of the board's assets: $137,658 of net financial assets and $1,471,458 of accumulated surplus. Separately, the Township's own reserve list has a line named after the board of $960,677, up from $909,774. The board ran a deficiency of revenue over expenses of $(764,439) in 2025, of which the Township's share is $(82,238). The statements do not say what the reserve is for.
It is the second largest reserve the Township has, after roads, and the only one named for another body. Residents cannot tell whether it is for waste costs, for the board's debts or something else.
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 North Algona-Wilberforce? Send us your answer and we will publish it with this question.
Schedule of Reserves and Reserve Funds: "Ottawa Valley Waste Management Board" $ 960,677 (2024 $ 909,774). "Roads" 2,902,511 (2024 2,927,244).
North Algona Wilberforce Township, Financial Statements 2025 · Consolidated Schedule of Reserves and Reserve Funds, PDF page 23
Note 11, Joint local boards: the Township's proportionate share of contributions is "8.38.% (2024 - 8.33%)". Summary information: "Accumulated surplus" total $ 20,254,602, Township's share $ 1,471,458; "Net financial assets (debt)" $ 1,632,078, Township's share $ 137,658; "Excess (deficiency) of revenue over expenses" $ (764,439), Township's share $ (82,238).
North Algona Wilberforce Township, Financial Statements 2025 · Note 11, Joint Local Boards, PDF pages 15 and 16
$112,614paid into the OMERS pension plan in 2025, against $76,787 in 2024
The Township pays into the OMERS pension plan for its staff. The audited notes say it contributed $112,614 in 2025 and $76,787 in 2024, an increase of $35,827 or about 47% (worked out by us). The notes do not say why. This is a total for all staff in the plan.
Pension payments follow pay and the number of staff. A jump this size may point to growth in payroll that the budget did not show.
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 North Algona-Wilberforce? Send us your answer and we will publish it with this question.
Note 17, Pension contributions: "During the year ended 31 December 2025, the Municipality contributed $ 112,614 (2024 - $ 76,787) to the plan".
North Algona Wilberforce Township, Financial Statements 2025 · Note 17, Pension Contributions, PDF page 19