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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Selwyn'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 · 7 so far
Things worth asking about
We read Selwyn's financial reports and meeting minutes, and compared its numbers with 61 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.
December 19, 2025date of the auditor's report on the 2023 statements
Each year a Township's outside auditor checks its financial statements and signs a report saying whether they are fair. The auditor's reports on the Township's statements are dated December 19, 2025 for the year ended December 31, 2023, May 1, 2026 for 2024 and August 14, 2026 for 2025. The gap between year end and the signed report was therefore, by our count, about 24 months, about 16 months and about 7.5 months (worked out by us), so it is shrinking. The same firm, Baker Tilly KDN LLP, signed all three with a clean opinion. We did not find the Township's own explanation on the pages we could read.
Found by reading the town's own documents · 3 sources
$808,543unfunded Campground capital project at the end of 2025, up from $244,551
An "unfunded capital project" is building work that was paid for out of the Township's other money and is meant to be paid back later. The statements list the Campground at $808,543 at the end of 2025, up from $244,551 a year earlier and nothing at the end of 2023. It is the largest of the Township's unfunded projects, which total $1,034,670. The Township's 2026 budget explains that it will begin running the campground itself after a notice in 2025 from ORCA ended the operating agreement, and that campground revenues will cover its operating costs, repayment for the 2025 capital project and a reserve contribution. The campground's operating budget for 2026 is $272,765 against $20,295 spent in 2025.
Found by reading the town's own documents · 4 sources
$785,767investment income in 2025, against a budget of $1,081,074
Investments (a high-interest savings account and government bonds) rose to $19,671,417 at the end of 2025 from $19,041,369. Investment income was $785,767 against a budget of $1,081,074, which is $295,307 short (worked out by us), and below the $1,154,399 earned in 2024. The statements do not explain the gap. Some interest is credited straight to development charge and other funds, instead of showing as income in the year, and we found no explanation of what rate the budget assumed.
Found by reading the town's own documents · 3 sources
$4,869,900owed for closing landfills and gravel pits and removing asbestos, with no money set aside
A new accounting rule makes the Township record a debt for cleanup work it is legally bound to do. The statements record $4,869,900 at the end of 2025 (landfills $3,453,100, asbestos removal $274,900, gravel pits and other $1,141,900), up from $4,729,800. The statements list it as "unfunded", meaning no money is set aside against it. The landfill reserve is $190,788, which is $125,991 a year earlier and $58,435 the year before that. The Township's reserves overall total $24,078,996.
Found by reading the town's own documents · 3 sources
$344,872"rents and financial" spending in 2025, against a budget of $119,522
The statements group expenses by type. One type, "Rents and financial", was $344,872 in 2025 against a statement budget of $119,522, about 2.9 times the budget (worked out by us). In 2024 it was $257,750 against a budget of $161,811. Every other type came close to its budget, except amortization. The statements do not say what the line contains. By department, the largest amounts were $156,674 in other environmental services (waste), $77,001 in transportation, $54,011 in general government and $46,487 in protection services.
Found by reading the town's own documents · 3 sources
$112,349winter road deficit carried into 2026, after the winter reserve was used up
Transportation services (roads, winter control and street lights) spent $5,916,060 in 2025 against a statement budget of $4,973,750, which is $942,310 more (worked out by us). The Township explains it: winter weather in 2025, including a major ice storm in March, left winter control well over budget. It says the winter control reserve was completely used up and the year ended in a deficit, now being carried into 2026. The statements show a deficit of $112,349 for winter road operations, and the transportation reserves have fallen over two years.
Found by reading the town's own documents · 4 sources
$23,460,224spent in 2025, against a statement budget of $22,628,617
In the 2025 statements, total expenses were $23,460,224 against a budget of $22,628,617, so spending was $831,607 over (worked out by us). The annual surplus was $1,130,703 against a budgeted $1,489,024. In 2024 the statements showed expenses of $21,136,607 against a budget of $21,728,665, which is $592,058 under (worked out by us), and a surplus of $3,388,439 against $1,874,064. Amortization, the yearly accounting charge for the wearing out of buildings, roads and vehicles, was $3,666,254 against a budget of $3,063,200, which is $603,054 over (worked out by us), so most of the overspending is a non-cash charge. Council's own approved budget was balanced; the statements' budget column is that budget restated into accounting form.
Found by reading the town's own documents · 4 sources
December 19, 2025date of the auditor's report on the 2023 statements
Each year a Township's outside auditor checks its financial statements and signs a report saying whether they are fair. The auditor's reports on the Township's statements are dated December 19, 2025 for the year ended December 31, 2023, May 1, 2026 for 2024 and August 14, 2026 for 2025. The gap between year end and the signed report was therefore, by our count, about 24 months, about 16 months and about 7.5 months (worked out by us), so it is shrinking. The same firm, Baker Tilly KDN LLP, signed all three with a clean opinion. We did not find the Township's own explanation on the pages we could read.
Why it matters
Audited statements are the only independent check on what a Township says it spent and owns. Until they are signed, residents and Council are working from numbers nobody outside has tested. A long gap means the Township's finances were hard for residents to check in the meantime.
It could be because…
The 2023 statements adopted a new accounting rule for asset retirement obligations (closing and cleaning up landfills, gravel pits and asbestos), which the statements show required opening balances to be restated. That is large one-time work.
Later notes show the Township adopted another new standard (for revenue) in 2024 and restated its opening balance, so the catch-up may have come in steps.
Council may have seen draft or unaudited results in public earlier. We could not read the minutes to check.
Questions you could ask
What held up the 2023 audit until December 19, 2025, and when did Council first see the 2023 statements in public?
When will the 2026 statements be signed, and will Council say so in public before the year ends?
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 Selwyn?Send us your answer and we will publish it with this question.
The evidence
Independent Auditor's Report on the consolidated financial statements for the year ended December 31, 2023: "In our opinion, the accompanying consolidated financial statements present fairly". Signed by Baker Tilly KDN LLP, Peterborough, Ontario, dated December 19, 2025.
Independent Auditor's Report on the consolidated financial statements for the year ended December 31, 2024: opinion "present fairly". Signed by Baker Tilly KDN LLP, Peterborough, Ontario, dated May 1, 2026.
Independent Auditor's Report on the consolidated financial statements for the year ended December 31, 2025: opinion "present fairly". Signed by Baker Tilly KDN LLP, Peterborough, Ontario, dated August 14, 2026.
$808,543unfunded Campground capital project at the end of 2025, up from $244,551
An "unfunded capital project" is building work that was paid for out of the Township's other money and is meant to be paid back later. The statements list the Campground at $808,543 at the end of 2025, up from $244,551 a year earlier and nothing at the end of 2023. It is the largest of the Township's unfunded projects, which total $1,034,670. The Township's 2026 budget explains that it will begin running the campground itself after a notice in 2025 from ORCA ended the operating agreement, and that campground revenues will cover its operating costs, repayment for the 2025 capital project and a reserve contribution. The campground's operating budget for 2026 is $272,765 against $20,295 spent in 2025.
Why it matters
The Township has said where the repayment is meant to come from. What residents cannot see is how much the campground has to earn each year, for how many years, and what happens to taxes if it earns less. Taking over a business also takes on its costs and its risks.
It could be because…
Borrowing from the Township's own accounts to build, then repaying from fees, is a normal way to fund a revenue-earning facility, and the Township says repayment is planned.
The 2025 capital spending came in under the approved budget of $774,000, so the project may simply have been cheaper than planned.
The department's 2026 operating revenue is budgeted to roughly double, which may reflect the campground fees the Township will now collect itself.
Questions you could ask
How many years is the Campground meant to take to repay the $808,543, and how much does the 2026 budget set aside for it each year?
What campground revenue is the 2026 budget counting on, and what is the plan if the Township earns less than the operator did?
The Docks project has shown (126,511) unfunded since at least 2023. When is it to be repaid?
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 Selwyn?Send us your answer and we will publish it with this question.
The evidence
Note 10(b), unfunded capital projects: "Campground" (808,543) in 2025 and (244,551) in 2024; "Docks" (126,511) in both years; "Ennismore arena floor" (99,616) in 2025; total (1,034,670) in 2025 and (387,529) in 2024.
The Township's explanation: "In 2026, the Township will begin full operation of the campground following ORCA’s 2025 notice that terminated the operating agreement. Revenues will continue to offset the operational costs of the campground, a portion of the general administration and operational expenses of the Department, repayment for the capital project completed in 2025 as well as a reserve contribution for future capital replacement requirements at the campground." The budget also includes "$50,000 to the approved park (campground) reserve fund resulting from the campground operations."
$785,767investment income in 2025, against a budget of $1,081,074
Investments (a high-interest savings account and government bonds) rose to $19,671,417 at the end of 2025 from $19,041,369. Investment income was $785,767 against a budget of $1,081,074, which is $295,307 short (worked out by us), and below the $1,154,399 earned in 2024. The statements do not explain the gap. Some interest is credited straight to development charge and other funds, instead of showing as income in the year, and we found no explanation of what rate the budget assumed.
Why it matters
Investment income lowers the tax bill. Selwyn's savings are large next to its budget, so a shortfall of this size matters to taxes, and residents can ask what return the budget counted on.
It could be because…
Interest rates fell, and the budget was set when rates were higher.
Interest earned on the development charge, parkland and other funds is added to those funds, not reported as operating income. The statements show $30,672 and $18,889 added that way in 2025.
A bond bought in 2025 may pay interest in later years, or be held at a lower rate than the savings account.
Questions you could ask
What interest rate did the 2025 budget assume on the savings account and bonds, and what rate did the Township actually earn?
How much of the interest on the Township's reserves goes to the reserves, and how much to the tax-supported 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 Selwyn?Send us your answer and we will publish it with this question.
The evidence
Statement of operations: "Investment income" budget 1,081,074, actual 785,767 (2024 actual 1,154,399).
$4,869,900owed for closing landfills and gravel pits and removing asbestos, with no money set aside
A new accounting rule makes the Township record a debt for cleanup work it is legally bound to do. The statements record $4,869,900 at the end of 2025 (landfills $3,453,100, asbestos removal $274,900, gravel pits and other $1,141,900), up from $4,729,800. The statements list it as "unfunded", meaning no money is set aside against it. The landfill reserve is $190,788, which is $125,991 a year earlier and $58,435 the year before that. The Township's reserves overall total $24,078,996.
Why it matters
The cleanup will be paid for by someone: taxpayers now, or later taxpayers. The statements show the size of the bill but not the plan. Landfill costs continue for 25 years after a site closes, according to the Township's own note.
It could be because…
The costs are far in the future, so setting money aside now may not be needed yet. The note says an operational landfill and a closed one are involved, and one site's closure date is not stated.
Part of the landfill obligation is a book figure that grows each year by accretion (the yearly rise as the cleanup date gets closer: $149,300 in 2025), not a bill that arrived.
Other reserves, including the $11,058,421 "Environmental services - capital" reserve, may be intended for such work. The statements do not say.
Questions you could ask
When is the operational landfill expected to close, and what does the Township expect the closure and 25 years of care to cost in actual dollars?
Does Council have a plan to build the landfill reserve toward that cost, and how much will it add 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 Selwyn?Send us your answer and we will publish it with this question.
The evidence
Note 7, Asset Retirement Obligation: opening balance 4,729,800 (landfill 3,313,000; asbestos 274,900; other 1,141,900). Accretion expense 149,300. Closure/post-closure costs incurred (9,200). Closing balance 4,869,900 (landfill 3,453,100). The Township owns "two landfill sites, one closed and one operational site", with costs estimated "for 25 years after the closure date using a discount rate of 4.5% and an inflation rate of 2.5%".
$344,872"rents and financial" spending in 2025, against a budget of $119,522
The statements group expenses by type. One type, "Rents and financial", was $344,872 in 2025 against a statement budget of $119,522, about 2.9 times the budget (worked out by us). In 2024 it was $257,750 against a budget of $161,811. Every other type came close to its budget, except amortization. The statements do not say what the line contains. By department, the largest amounts were $156,674 in other environmental services (waste), $77,001 in transportation, $54,011 in general government and $46,487 in protection services.
Why it matters
It is a few hundred thousand dollars and has been over budget two years running, with no published reason. A short explanation would settle it.
It could be because…
The line may hold items that the budget records under other types (for example bank charges, equipment rentals or tax write-offs after assessment appeals), so the budget and the actual may not be counted the same way.
Waste costs ($156,674 in that function) may include landfill-related charges that vary from year to year.
The Township may have explained it in a staff report we could not read.
Questions you could ask
What is included in "rents and financial", and what are the largest items in the $156,674 charged to waste services?
Why was the 2025 budget for this line set below the 2024 actual?
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 Selwyn?Send us your answer and we will publish it with this question.
The evidence
Note 11, expenses by object: "Rents and financial" budget 119,522, actual 344,872 (2024 actual 257,750). Total expenses budget 22,628,617, actual 23,460,224.
Schedule of segment disclosure, "Rents and financial": general government 54,011; protection services 46,487; transportation services 77,001; water and sewer 2,838; other environmental services 156,674; recreation and cultural services 7,861; planning and development nil; consolidated 344,872.
$112,349winter road deficit carried into 2026, after the winter reserve was used up
Transportation services (roads, winter control and street lights) spent $5,916,060 in 2025 against a statement budget of $4,973,750, which is $942,310 more (worked out by us). The Township explains it: winter weather in 2025, including a major ice storm in March, left winter control well over budget. It says the winter control reserve was completely used up and the year ended in a deficit, now being carried into 2026. The statements show a deficit of $112,349 for winter road operations, and the transportation reserves have fallen over two years.
Why it matters
A reserve is money set aside for a bad year. The winter reserve did its job in 2025, and it is now empty. A second bad winter would be paid for out of taxes or other reserves.
It could be because…
The Township has been open about this: its budget says taxation for winter control is being increased in order to start rebuilding the reserve.
A reserve exists to smooth out bad years, so using it fully in an unusual year is how it is meant to work.
Some of the transportation reserve drop in 2024 may be capital spending on roads and equipment, not winter costs.
Questions you could ask
How large a winter reserve is the Township aiming for, and how many years will the 2026 tax increase take to rebuild it?
Which source pays for the $112,349 deficit in 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 Selwyn?Send us your answer and we will publish it with this question.
The evidence
Statement of operations: "Transportation services" budget 4,973,750, actual 5,916,060 (2024 actual 4,770,602).
The Township's explanation: "Winter weather in the first and last quarters of 2025 were particularly challenging, including many snow, ice and rain events along with the major ice storm experienced in March. This resulted in this Department being well over budget at the end of 2025. The winter control reserve was completely depleted and the Department finished the year with a deficit that is being brought forward into 2026". It adds that taxation for the department "is increasing conservatively in order to prepare for future events and to hopefully start re-building the winter control reserve."
$23,460,224spent in 2025, against a statement budget of $22,628,617
In the 2025 statements, total expenses were $23,460,224 against a budget of $22,628,617, so spending was $831,607 over (worked out by us). The annual surplus was $1,130,703 against a budgeted $1,489,024. In 2024 the statements showed expenses of $21,136,607 against a budget of $21,728,665, which is $592,058 under (worked out by us), and a surplus of $3,388,439 against $1,874,064. Amortization, the yearly accounting charge for the wearing out of buildings, roads and vehicles, was $3,666,254 against a budget of $3,063,200, which is $603,054 over (worked out by us), so most of the overspending is a non-cash charge. Council's own approved budget was balanced; the statements' budget column is that budget restated into accounting form.
Why it matters
Residents want to know whether the budget they are shown is the budget the Township lives by. A gap this size is mostly an accounting entry, but the reader cannot tell that from the budget alone.
It could be because…
Amortization is not cash, and most of the gap is amortization. The budget for it is an estimate made before the year's capital projects are finished.
Revenue also came in above its statement budget ($24,590,927 against $24,117,641), so the Township's cash position was not hurt by the overspend.
The 2025 winter overspending (see the winter control question) is part of the transportation gap.
Questions you could ask
Does Council see a public year-end report that sets actual spending against the budget it approved, and where is it posted?
How is the amortization budget worked out, and why was it $603,054 short 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 Selwyn?Send us your answer and we will publish it with this question.
The evidence
Statement of operations: "TOTAL REVENUES" budget 24,117,641, actual 24,590,927. "TOTAL EXPENSES" budget 22,628,617, actual 23,460,224. "ANNUAL SURPLUS" budget 1,489,024, actual 1,130,703 (2024 actual 3,388,439).
Note 15, Budget Figures: "The budget, approved by the Township differs from the budget reflected on the Consolidated Statement of Operations and Accumulated Surplus as the approved budget has been adjusted to comply with PSA reporting requirements." Reconciliation: "Council approved budgeted surplus" shown as "-"; tangible capital asset additions 6,192,524; amortization (3,063,200); change in unfinanced capital (839,000); principal repayment of long term debt 109,790; transfers to/(from) reserves and reserve funds (911,090); giving 1,489,024.
Statement of operations, 2024: "TOTAL EXPENSES" budget 21,728,665, actual 21,136,607. "ANNUAL SURPLUS" budget 1,874,064, actual 3,388,439 (2023 actual 3,656,470).
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