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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Perth South'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 Perth South's financial reports and meeting minutes, and compared its numbers with 31 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.
$327,905increase in the 2026 transportation budget over 2025, as printed in the budget book
Transportation Services is the biggest part of what the Township raises from taxes for operations. Its budgeted cost rose from $1,981,534 (2024) to $2,280,436 (2025) and to $2,608,341 (2026). The 2026 book also moves a lot of wages into one line, so some of the rise may be bookkeeping rather than new spending.
Found by reading the town's own documents · 4 sources
$174,741increase in Corporate Services between the 2025 and 2026 budgets, as printed
Corporate Services (the office, finance and clerk side of the Township) was budgeted at $59,294 in 2024, $335,675 in 2025 and $510,416 in 2026. The 2025 budget paid part of its costs with a $163,600 transfer from reserves (savings set aside earlier). The 2026 budget has no such transfer, so the same work now falls on the tax levy.
Found by reading the town's own documents · 4 sources
$1,134,225of depreciation inside the 2025 actuals for Hardtop Maintenance, a line with no depreciation in its budget
The 2026 budget book shows 2025 actuals beside the 2025 budget, but the two columns do not seem to be on the same footing. The actuals include depreciation (the yearly wearing-out of roads and equipment) and transfers from reserves, while the budget lines carry none. Some departments therefore show gaps that are about accounting, not about spending too much.
Found by reading the town's own documents · 3 sources
$2,151,571owed to suppliers and others at December 31, 2025, up from $1,022,038
Two year-end balances moved a lot. Taxes receivable (tax bills not yet paid to the Township) rose from $187,289 to $458,250. Accounts payable and accrued liabilities (bills the Township owed) rose from $1,022,038 to $2,151,571.
Found by reading the town's own documents · 1 source
$156,998worked out by us: transportation actual less budget, 2025
In the audited statements, transportation services cost $3,948,137 against a budget of $3,791,139, which is $156,998 more (worked out by us). Both figures include amortization (the yearly wearing-out of roads and equipment), so this gap is not an amortization effect.
Found by reading the town's own documents · 2 sources
$10,575,474in reserves and reserve funds at December 31, 2025, up from $9,371,254
At December 31, 2025 the Township held $11,469,736 in cash and $10,575,474 in reserves and reserve funds (savings set aside for later). Its only debt, $249,028, is tile drain loans that individual property owners repay. The money in the general revenue surplus fell while reserves grew.
Found by reading the town's own documents · 4 sources
2023is the newest year on the Township's council pay page
The Municipal Act requires the Treasurer to file a statement each year of what was paid to council members. The Township's page for these statements lists 2023 as the newest. We did not find a statement for 2024 or 2025.
Found by reading the town's own documents · 1 source
$6worked out by us: note 10 total is $41,309,987, the statements say $41,309,981
We found three small slips. Note 1(g) of the 2025 statements names a different town. Note 10 prints a total that is $6 more than the statements. And the link labelled as the 2024 annual consolidated financial report opens the statements of a community centre board.
Found by reading the town's own documents · 3 sources
$327,905increase in the 2026 transportation budget over 2025, as printed in the budget book
Transportation Services is the biggest part of what the Township raises from taxes for operations. Its budgeted cost rose from $1,981,534 (2024) to $2,280,436 (2025) and to $2,608,341 (2026). The 2026 book also moves a lot of wages into one line, so some of the rise may be bookkeeping rather than new spending.
Why it matters
Roads are the largest service the Township runs. When one budget grows about 15 percent two years in a row, residents should be able to see which part is new work and which part is old costs moved to a new line.
It could be because…
Wages that used to be spread across shops, brush removal, ditching and other road lines may now sit in one Administration line, so the total moves less than that one line suggests.
Higher prices for gravel, fuel and equipment, and a growing list of roads and drains to look after.
A planned change in how many road staff the Township employs.
Questions you could ask
How much of the 2026 transportation increase is wages moved from other lines, and how much is new cost?
Does the Township publish a short explanation of what changed in the roads budget between 2025 and 2026?
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 Perth South?Send us your answer and we will publish it with this question.
The evidence
The 2026 budget shows Total 0030 Transportation Services at 2,280,436 (2025 budget) and 2,608,341 (2026 budget), a change of 327,905.
In Transportation Administration, Total Salaries & Benefits is 241,781 in the 2025 budget and 672,644 in the 2026 budget, a change of 430,863. Direct Salaries & Wages goes from 184,817 to 483,963.
Lines that carried wages in 2025 drop out in 2026. For example, Total 3152 Brush & Tree Removal goes from 106,164 to 26,281, and the St. Pauls Shop salary lines (23,913 in 2025) have no 2026 amount.
The 2025 budget book printed Total 0030 Transportation Services as 1,981,534 for the 2024 budget and 2,280,436 for the 2025 budget, a change of 298,902 (15.08%).
$174,741increase in Corporate Services between the 2025 and 2026 budgets, as printed
Corporate Services (the office, finance and clerk side of the Township) was budgeted at $59,294 in 2024, $335,675 in 2025 and $510,416 in 2026. The 2025 budget paid part of its costs with a $163,600 transfer from reserves (savings set aside earlier). The 2026 budget has no such transfer, so the same work now falls on the tax levy.
Why it matters
Using savings to pay for running costs hides the real tax cost for a year. When the savings are not used again, the tax levy has to cover it.
It could be because…
The 2025 reserve transfer paid for one-time work, such as the consulting line, and 2026 has no such work.
Council chose to stop covering running costs from savings and show the full cost in the levy.
Salaries, software and insurance rose with normal pay and price increases.
Questions you could ask
What did the 2025 transfer from reserves of $163,600 pay for, and was it meant to be one time?
Is the 2026 increase in Corporate Services the full tax cost of work that used to be partly paid from savings?
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 Perth South?Send us your answer and we will publish it with this question.
The evidence
The 2026 budget shows Total 1202 Corporate Services at 303,793 (2025 actuals), 335,675 (2025 budget) and 510,416 (2026 budget), a change of 174,741.
Under Other Revenue, Transfer from Reserves is (135,616) in the 2025 actuals and (163,600) in the 2025 budget, with no amount in the 2026 budget (change of 163,600).
$1,134,225of depreciation inside the 2025 actuals for Hardtop Maintenance, a line with no depreciation in its budget
The 2026 budget book shows 2025 actuals beside the 2025 budget, but the two columns do not seem to be on the same footing. The actuals include depreciation (the yearly wearing-out of roads and equipment) and transfers from reserves, while the budget lines carry none. Some departments therefore show gaps that are about accounting, not about spending too much.
Why it matters
A reader who lines up the two columns will see large gaps. For example, Hardtop Maintenance shows 1,260,393 against a budget of 56,123. We do not call that overspending, because most of the gap is depreciation.
It could be because…
The book was built for the levy (the part raised from taxes), and the actuals column was simply exported from the accounting system without removing depreciation.
The Township may show the depreciation to the auditors and not to council.
Questions you could ask
Will the Township show 2025 actuals on the same basis as the budget, or add a reconciliation page?
Which of the large gaps in the 2025 actuals column are depreciation and reserve transfers, and which are real differences in spending?
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 Perth South?Send us your answer and we will publish it with this question.
The evidence
Under 3200 Hardtop Maintenance, TCA - Depreciation expense is 1,134,225 in the 2025 actuals, with no amount in the budget columns. Total 3200 Hardtop Maintenance is 1,260,393 (2025 actuals), 56,123 (2025 budget) and 70,250 (2026 budget).
Under 3000 Administration, Other Revenue includes Transfer from Reserves of (690,720) and Provincial Grants - Other of (517,886) in the 2025 actuals, with no amounts in the budget columns.
$2,151,571owed to suppliers and others at December 31, 2025, up from $1,022,038
Two year-end balances moved a lot. Taxes receivable (tax bills not yet paid to the Township) rose from $187,289 to $458,250. Accounts payable and accrued liabilities (bills the Township owed) rose from $1,022,038 to $2,151,571.
Why it matters
These are normal balance-sheet items, but a doubling in one year can mean timing (a large invoice in December) or a change in how fast bills are paid or collected. The statements do not explain either.
It could be because…
Road work finished late in the year and the invoices had not been paid by December 31.
Property owners paid their final instalment a few days late.
A one-time year-end timing difference that reverses early in 2026.
Questions you could ask
What made up the 2025 year-end payables, and how much was for capital work?
How much of the taxes receivable at year-end was paid in the first months of 2026?
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 Perth South?Send us your answer and we will publish it with this question.
The evidence
Taxes receivable are 458,250 (2025) and 187,289 (2024). Accounts payable and accrued liabilities are 2,151,571 (2025) and 1,022,038 (2024).
Perth South spent $1.1M on police, fire and safety in 2019 and $1.7M in 2025. Prices only went up about 21% in that time.
Why did the cost of police, fire and safety grow 48% in 6 years?
Police, fire and safety
Prices (inflation)
+0%+10%+20%+30%+40%+50%
+48%
2019202020212022202320242025
Show as a table
Year
Police, fire and safety
Prices (inflation)
2019
+0%
+0%
2020
+5%
+1%
2021
+8%
+4%
2022
+12%
+11%
2023
+17%
+16%
2024
+39%
+18%
2025
+48%
+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 $544K a year pay for?
Why did police (opp contract) go from $527K to $828K?
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 Perth South?Send us your answer and we will publish it with this question.
The evidence
Police, fire and safety: 2019 $1.1M, 2020 $1.2M, 2021 $1.2M, 2022 $1.3M, 2023 $1.3M, 2024 $1.6M, 2025 $1.7M.
$156,998worked out by us: transportation actual less budget, 2025
In the audited statements, transportation services cost $3,948,137 against a budget of $3,791,139, which is $156,998 more (worked out by us). Both figures include amortization (the yearly wearing-out of roads and equipment), so this gap is not an amortization effect.
Why it matters
Roads are the largest service. A modest gap is common, but the statements do not say why.
It could be because…
Winter control or gravel costs came in higher than planned.
Work was paid from reserves or grants after the budget was set.
The audited budget column is a restated version of the budget and is not the number council approved.
Questions you could ask
What caused transportation to cost more in 2025 than the restated budget?
Did council see a mid-year report on roads spending in 2025?
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 Perth South?Send us your answer and we will publish it with this question.
The evidence
Transportation services is 3,791,139 in the 2025 budget, 3,948,137 in the 2025 actual and 3,431,326 in the 2024 actual.
$10,575,474in reserves and reserve funds at December 31, 2025, up from $9,371,254
At December 31, 2025 the Township held $11,469,736 in cash and $10,575,474 in reserves and reserve funds (savings set aside for later). Its only debt, $249,028, is tile drain loans that individual property owners repay. The money in the general revenue surplus fell while reserves grew.
Why it matters
A township with strong savings and almost no debt is in good shape. Residents may still want to know whether the savings match the roads and buildings that will need replacing.
It could be because…
Reserves are being built to pay for road, bridge and vehicle replacement as the capital plan says.
Cash is high because bills and grants arrive at different times of the year.
Questions you could ask
What is the Township's plan for using the transportation reserve of $6,274,406?
Does the asset management plan set a target for reserves, and is the Township on track to meet 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 Perth South?Send us your answer and we will publish it with this question.
The evidence
Cash is 11,469,736 (2025) and 10,000,230 (2024). Municipal debt (note 7) is 249,028 (2025) and 145,054 (2024).
Note 10: Reserves and reserve funds are 10,575,474 (2025) and 9,371,254 (2024). General revenue accumulated surplus is 2,395,143 (2025) and 2,754,840 (2024).
Note 7 describes the municipal debt as tile drain loans payable to the Ministry of Finance, where individuals have taken responsibility for payment of principal and interest.
2023is the newest year on the Township's council pay page
The Municipal Act requires the Treasurer to file a statement each year of what was paid to council members. The Township's page for these statements lists 2023 as the newest. We did not find a statement for 2024 or 2025.
Why it matters
The statement is how residents see what council is paid and reimbursed, including before an election.
It could be because…
The statements exist but have not been added to the website.
They were filed with council in a report and not posted on this page.
Questions you could ask
Have the 2024 and 2025 statements been filed, and will they be posted?
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 Perth South?Send us your answer and we will publish it with this question.
The evidence
The page says Section 284 of the Municipal Act requires the Treasurer to file a statement of total remuneration and expenses paid in the previous year. It lists statements from 2023 back to 2010, with 2023 the newest.
$6worked out by us: note 10 total is $41,309,987, the statements say $41,309,981
We found three small slips. Note 1(g) of the 2025 statements names a different town. Note 10 prints a total that is $6 more than the statements. And the link labelled as the 2024 annual consolidated financial report opens the statements of a community centre board.
Why it matters
None of these changes the auditor's clean opinion. Small slips in the Township's own documents make it harder for residents to trust that the right file is the right file.
It could be because…
A typing mistake in a template carried over from another client of the same accounting firm.
The wrong file was uploaded and nobody has noticed.
Questions you could ask
Will the Township correct note 1(g) and the note 10 total and post the right 2024 consolidated report?
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 Perth South?Send us your answer and we will publish it with this question.
The evidence
Note 1(g) says "The Corporation of the Municipality of Central Huron collects taxation revenue on behalf of the school boards and the County of Huron."
The statement of financial position gives Accumulated surplus as $ 41,309,981 for 2025, and note 10 totals it as $ 41,309,987. The three parts printed in note 10 (28,339,364, 2,395,143 and 10,575,474) add to 41,309,981 (worked out by us).
The Financial Reports page lists "2024 Annual Consolidated Financial Report". The file it links is titled "KIRKTON-WOODHAM COMMUNITY CENTRE BOARD FINANCIAL STATEMENTS DECEMBER 31, 2024" and is not the Township's consolidated report.
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