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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Smiths Falls'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 · 10 so far
Things worth asking about
We read Smiths Falls' financial reports and meeting minutes, and compared its numbers with 11 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.
$6,064,721fall in cash during 2024, from $20,932,330 to $14,867,609
Cash is money in the bank. The Town ended 2023 with $20,932,330 and ended 2024 with $14,867,609. Over the same year it spent $11,750,670 buying or building capital assets (roads, pipes, buildings), and reserves (savings set aside by Council for set purposes) fell from $17,250,381 to $15,682,247. The statements also show "unfinanced capital projects" of $4,323,504, up from $2,588,981. That is capital work already paid for with no matching grant, reserve or loan set aside. The Town's own note says its budget is not prepared on the same basis as its statements, so some of the gap is accounting.
Found by reading the town's own documents · 5 sources
$11,595,003capital commitments signed after December 31, 2024, on top of $9,496,000 for the water tank
The 2024 statements list a commitment of $9,496,000 for an elevated water storage tank, of which $5,076,868 had been spent. They also list a $2,099,003 commitment for the Confederation Bridge, with nothing spent yet, and say that after year end the Town signed agreements for other capital projects worth $11,595,003. The Town's 2024 budget assumed $3,631,000 of new long-term borrowing. The statements show none was taken that year. Loan payments due in 2025 are $2,236,206, against $960,706 paid in 2024. The statements do not say how the new commitments will be funded.
Found by reading the town's own documents · 4 sources
$6,144,788accounts receivable at December 31, 2024, up from $3,487,191
Taxes receivable (property tax bills not yet paid) rose from $1,098,033 to $2,431,271. Accounts receivable (other money owed to the Town) rose from $3,487,191 to $6,144,788. Together that is about $3,990,835 more owed at the end of 2024 than a year before (worked out by us). The cash flow statement shows these two increases took $1,333,238 and $2,657,597 out of cash. We did not find the Town's explanation in the statements.
Found by reading the town's own documents · 2 sources
$1,465,657development charges "adjustment" in 2024, with no explanation in the note
Development charges are fees collected from builders to pay for the growth they cause. The law restricts how they can be used, so the statements report them as deferred revenue. At the start of 2024 the Town held $2,257,237. During the year it collected $98,363 (against $1,135,249 the year before), recognized $437,855 as revenue, and then shows an "Adjustments" line of $(1,465,657). The balance at December 31, 2024 was $547,484. The note does not say what the adjustment was.
Found by reading the town's own documents · 1 source
$35,925,228actual 2024 expenses, against a budget of $30,341,348
The budget column of the 2024 statement of operations planned total expenses of $30,341,348. The actual was $35,925,228, which is $5,583,880 more (worked out by us). The Town's budget column shows a dash for amortization (the yearly charge for wear on buildings and pipes), and actual amortization was $3,961,923. That accounts for most of the gap (worked out by us), leaving about $1,621,957 (worked out by us). Four lines ran well over their budget column: protection to persons and property, transportation, environmental services, and recreation and culture.
Found by reading the town's own documents · 3 sources
$6,558,866Police Services in the 2025 budget summary, up 19% from $5,494,442
The one-page 2025 operating summary posted by the Town shows Police Services at $6,558,866, up from $5,494,442 in the 2024 budget, a printed increase of 19%. Fire Services rose 11%, from $1,264,915 to $1,407,704. The 2024 audited statements also show protection to persons and property (police, fire and by-law) at $9,408,006 against a budget of $8,258,968. We did not find an explanation in the documents we could read.
Found by reading the town's own documents · 2 sources
November 3, 2025date of the auditor's report on the 2024 statements
The auditor's report on the year ended December 31, 2024 is dated November 3, 2025, almost ten months after year end (worked out by us). The Budget & Finances page we read on October 5, 2026 lists audited statements for 2020 to 2024 and none for 2025. We did not find the Town's reason for the timing of either.
Found by reading the town's own documents · 2 sources
Smiths Falls spent $2.6M on parks, arena and library in 2019 and $4.1M in 2024. Prices only went up about 18% in that time. Only 1 of 11 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
3public Integrity Commissioner reports on council members, January 2025 to February 2026
An Integrity Commissioner is a lawyer the council hires to check members against the Code of Conduct. The Town posts three public reports. On January 22, 2025 the commissioner found it "more likely than not" that Councillor Dawn Quinn was the source of a leak of closed-session information, a breach of the Code, while saying there was "no direct evidence". Councillor Quinn answered "I don't think I was". The commissioner made no recommendation on a penalty. On September 11, 2025 the commissioner found that Councillor Quinn breached the Code by voting on a community grant to a group of shops she is affiliated with, and recommended a two-week suspension of her pay. The commissioner found she had no pecuniary (money) interest under the Municipal Conflict of Interest Act. On February 11, 2026 the commissioner found that Councillors Jay Brennan and Stephen Robinson breached the Code with comments at the January 5, 2026 meeting, and recommended pay suspensions of 15 days and 5 days. Council had already suspended them from attending meetings for 45 days and 15 days. The 2025 annual report puts the cost of complaints at $2,544.00.
Found by reading the town's own documents · 4 sources
$6,064,721fall in cash during 2024, from $20,932,330 to $14,867,609
Cash is money in the bank. The Town ended 2023 with $20,932,330 and ended 2024 with $14,867,609. Over the same year it spent $11,750,670 buying or building capital assets (roads, pipes, buildings), and reserves (savings set aside by Council for set purposes) fell from $17,250,381 to $15,682,247. The statements also show "unfinanced capital projects" of $4,323,504, up from $2,588,981. That is capital work already paid for with no matching grant, reserve or loan set aside. The Town's own note says its budget is not prepared on the same basis as its statements, so some of the gap is accounting.
Why it matters
Cash and reserves are what a town draws on in a bad year. A fall of this size is normal when large projects are under way, but residents can fairly ask how much of it was planned and how the unfinanced part will be paid for.
It could be because…
Large water and road projects were paid for during the year and the grants or loans that cover them arrive later.
Council planned to use reserves for capital work. The budget shows transfers out of reserves for capital of $5,503,300.
The Town has an unused bank line of up to $3,000,000, so a lower cash balance does not mean it was short of cash.
Questions you could ask
Which projects account for the $4,323,504 of unfinanced capital, and what is the plan and date for financing each one?
What was the cash balance at December 31, 2025, and how much of the 2024 fall had been recovered?
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 Smiths Falls?Send us your answer and we will publish it with this question.
The evidence
Statement of financial position: "Cash" $14,867,609 at December 31, 2024 (2023: $20,932,330).
Statement of cash flows: "Increase (decrease) in cash" (6,064,721) for 2024 (2023: 1,787,088). "Acquisition of tangible capital assets" (11,750,670) (2023: (10,416,332)).
Note 9, accumulated surplus: "Unfinanced capital projects" (4,323,504) at the end of 2024 (2023: (2,588,981)). Reserves and reserve funds 15,682,247 (2023: 17,250,381).
Note 18, the Town's own reconciliation of budget to actual: "Net transfers to reserves" budget (599,500), actual (1,568,134). "Net increase in unfinanced capital" actual (1,734,523). The note says the budget "was not prepared on a basis consistent" with the statements.
Note 3: the bank agreement "provides for an operating credit facility of up to $3,000,000"; "$Nil" was drawn at December 31, 2024 and at December 31, 2023.
$11,595,003capital commitments signed after December 31, 2024, on top of $9,496,000 for the water tank
The 2024 statements list a commitment of $9,496,000 for an elevated water storage tank, of which $5,076,868 had been spent. They also list a $2,099,003 commitment for the Confederation Bridge, with nothing spent yet, and say that after year end the Town signed agreements for other capital projects worth $11,595,003. The Town's 2024 budget assumed $3,631,000 of new long-term borrowing. The statements show none was taken that year. Loan payments due in 2025 are $2,236,206, against $960,706 paid in 2024. The statements do not say how the new commitments will be funded.
Why it matters
A commitment is a signed promise to pay. The size of these, compared with $14,133,957 of existing long-term debt and about $15.7 million in reserves, will shape taxes and water rates for years. The statements give the total but not the funding mix.
It could be because…
Much of the cost may be covered by provincial or federal grants or development charges (fees on new building) that are approved but not yet received.
Borrowing planned for 2024 may have moved to 2025 as the tank project progressed.
The jump in loan payments due in 2025 may be a loan that matures that year and is renewed, not new spending.
Questions you could ask
What is the funding plan (grants, development charges, reserves, new debt) for the water tank and the $11,595,003 of commitments?
How much new borrowing does the Town expect to take on, and how close is that to its provincial limit on yearly debt payments?
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 Smiths Falls?Send us your answer and we will publish it with this question.
Note 14(c), capital contracts and funding commitments: Elevated Water Storage Tank $9,496,000, costs incurred to date $5,076,868; Confederation Bridge $2,099,003, costs incurred "$ -". Note 14(d): "Subsequent to year-end, the Town entered into agreements for certain capital projects. The total value of these commitments is $11,595,003."
Note 8(b), principal payments due: 2025 $2,236,206; 2026 1,352,320; 2027 777,521; total $14,133,957. Note 8(a) lists fixed-rate loans with Royal Bank of Canada of $6,494,490 and with Ontario Infrastructure Projects Corporation of $7,612,670.
$6,144,788accounts receivable at December 31, 2024, up from $3,487,191
Taxes receivable (property tax bills not yet paid) rose from $1,098,033 to $2,431,271. Accounts receivable (other money owed to the Town) rose from $3,487,191 to $6,144,788. Together that is about $3,990,835 more owed at the end of 2024 than a year before (worked out by us). The cash flow statement shows these two increases took $1,333,238 and $2,657,597 out of cash. We did not find the Town's explanation in the statements.
Why it matters
Money owed is not money in the bank. If the increase is grant money that is on its way, it is routine. If it is unpaid tax bills, it can point to residents struggling to pay or to slower collection.
It could be because…
Grants for the water tank and other projects were claimed but not yet paid by the end of the year.
A late-year property tax instalment or supplementary bill fell due just after December 31.
Timing of a large bill to another municipality or agency.
Questions you could ask
What makes up the $6,144,788 of accounts receivable, and how much of it has been collected since December 31, 2024?
What share of the $2,431,271 of taxes receivable is from earlier years?
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 Smiths Falls?Send us your answer and we will publish it with this question.
$1,465,657development charges "adjustment" in 2024, with no explanation in the note
Development charges are fees collected from builders to pay for the growth they cause. The law restricts how they can be used, so the statements report them as deferred revenue. At the start of 2024 the Town held $2,257,237. During the year it collected $98,363 (against $1,135,249 the year before), recognized $437,855 as revenue, and then shows an "Adjustments" line of $(1,465,657). The balance at December 31, 2024 was $547,484. The note does not say what the adjustment was.
Why it matters
Development charges can only be spent on growth-related projects, so a large unexplained movement matters to residents who expect those projects to be built. It may be a routine transfer, but the note should say so.
It could be because…
The balance was moved to another account, such as capital projects the charges were meant to pay for.
An earlier over-collection or a mis-coded amount was corrected.
The Town adopted new revenue accounting standards on January 1, 2024, and the statements say there was no impact, so this may be unrelated to them.
Questions you could ask
What was the $1,465,657 adjustment, which accounts did it move between, and which council resolution or staff report approved it?
Which growth projects will the remaining $547,484 pay for?
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 Smiths Falls?Send us your answer and we will publish it with this question.
$35,925,228actual 2024 expenses, against a budget of $30,341,348
The budget column of the 2024 statement of operations planned total expenses of $30,341,348. The actual was $35,925,228, which is $5,583,880 more (worked out by us). The Town's budget column shows a dash for amortization (the yearly charge for wear on buildings and pipes), and actual amortization was $3,961,923. That accounts for most of the gap (worked out by us), leaving about $1,621,957 (worked out by us). Four lines ran well over their budget column: protection to persons and property, transportation, environmental services, and recreation and culture.
Why it matters
Residents are told the budget is the plan for the year. When actual spending is this far from it, the budget alone does not show what the year cost. The Town says its budget is on a different basis, so the gap is not all overspending.
It could be because…
Amortization is a non-cash charge that the budget leaves out, and the statements say so.
The budget includes some capital items as expenses that the statements treat as assets, which would push the budget up, so other lines must be even further over.
Water and sewer work, snow clearing or the new asset retirement obligations may have cost more than planned.
Questions you could ask
What is a budget-to-actual report for 2024 on the same basis as the adopted budget, by department?
Which of the four lines that ran over were planned for in a council report during the 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 Smiths Falls?Send us your answer and we will publish it with this question.
Statement of operations, expenses, 2024 budget and actual: "Protection to persons and property" 8,258,968 and 9,408,006; "Transportation services" 3,278,259 and 4,577,594; "Environmental services" 6,002,193 and 8,382,495; "Recreation and cultural services" 3,967,450 and 4,786,165. Total expenses 30,341,348 and 35,925,228.
Note 18: "The 2024 budget amounts that were approved were not prepared on a basis consistent with that used to report actual results". The note's analysis: total expenses budget 30,341,348, actual 35,925,228; "Capital expenses" budget (13,349,263), actual (11,750,670).
$6,558,866Police Services in the 2025 budget summary, up 19% from $5,494,442
The one-page 2025 operating summary posted by the Town shows Police Services at $6,558,866, up from $5,494,442 in the 2024 budget, a printed increase of 19%. Fire Services rose 11%, from $1,264,915 to $1,407,704. The 2024 audited statements also show protection to persons and property (police, fire and by-law) at $9,408,006 against a budget of $8,258,968. We did not find an explanation in the documents we could read.
Why it matters
Police is the Town's biggest single operating line in this summary. A rise of about $1 million in one year is a lot for a town of this size to carry, and it can only be paid by taxes, grants or reserves.
It could be because…
A new labour agreement, staffing, or costs moved onto the line from elsewhere.
Capital items such as vehicles, equipment or the police station were funded through the operating line in 2025.
The Town's budget report to Council, which we could not read, may explain it.
Questions you could ask
What drove the 2025 police budget increase, and was it approved in the open budget meetings?
How do 2025 actual police costs compare with the $6,558,866 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 Smiths Falls?Send us your answer and we will publish it with this question.
The evidence
2025 Municipal Operating Budget Summary, Protection Services: "Police Services" 2024 budget 5,494,442, 2025 budget 6,558,866, "19%". "Fire Services" 1,264,915 and 1,407,704, "11%". The page does not say whether it is the draft or the adopted budget.
November 3, 2025date of the auditor's report on the 2024 statements
The auditor's report on the year ended December 31, 2024 is dated November 3, 2025, almost ten months after year end (worked out by us). The Budget & Finances page we read on October 5, 2026 lists audited statements for 2020 to 2024 and none for 2025. We did not find the Town's reason for the timing of either.
Why it matters
Audited statements are the check on what the Town says it spent. The later they come, the less use they are to residents deciding how to vote on October 26, 2026.
It could be because…
A change in the Town's accounting or the new accounting standards adopted for 2024 took extra audit time.
The 2025 statements may be complete and awaiting Council's approval before posting.
Staff changes or the extra work of the water tank project.
Questions you could ask
When will the 2025 audited statements be approved by Council and posted?
Will they be posted 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 Smiths Falls?Send us your answer and we will publish it with this question.
The evidence
Independent Auditor's Report, signed at Kingston, "November 3, 2025", on the year ended December 31, 2024. Opinion: the statements "present fairly, in all material respects".
Smiths Falls spent $2.6M on parks, arena and library in 2019 and $4.1M in 2024. Prices only went up about 18% in that time. Only 1 of 11 similar towns had faster growth here.
Why did the cost of parks, arena and library grow 58% in 5 years?
Parks, arena and library
Prices (inflation)
+0%+20%+40%+60%
+58%
201920202021202220232024
Show as a table
Year
Parks, arena and library
Prices (inflation)
2019
+0%
+0%
2020
+4%
+1%
2021
+2%
+4%
2022
+27%
+11%
2023
+31%
+16%
2024
+58%
+18%
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 $1.5M a year pay for?
Why did arena and buildings go from $1.5M to $2.4M?
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 Smiths Falls?Send us your answer and we will publish it with this question.
Smiths Falls spent $6.3M on police, fire and safety in 2019 and $9.1M in 2024. Prices only went up about 18% in that time.
Why did the cost of police, fire and safety grow 45% in 5 years?
Police, fire and safety
Prices (inflation)
+0%+10%+20%+30%+40%+50%
+45%
201920202021202220232024
Show as a table
Year
Police, fire and safety
Prices (inflation)
2019
+0%
+0%
2020
+3%
+1%
2021
+4%
+4%
2022
+16%
+11%
2023
+29%
+16%
2024
+45%
+18%
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 $2.8M a year pay for?
Why did police (opp contract) go from $4.6M to $6.5M?
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 Smiths Falls?Send us your answer and we will publish it with this question.
The evidence
Police, fire and safety: 2019 $6.3M, 2020 $6.5M, 2021 $6.5M, 2022 $7.3M, 2023 $8.1M, 2024 $9.1M.
3public Integrity Commissioner reports on council members, January 2025 to February 2026
An Integrity Commissioner is a lawyer the council hires to check members against the Code of Conduct. The Town posts three public reports. On January 22, 2025 the commissioner found it "more likely than not" that Councillor Dawn Quinn was the source of a leak of closed-session information, a breach of the Code, while saying there was "no direct evidence". Councillor Quinn answered "I don't think I was". The commissioner made no recommendation on a penalty. On September 11, 2025 the commissioner found that Councillor Quinn breached the Code by voting on a community grant to a group of shops she is affiliated with, and recommended a two-week suspension of her pay. The commissioner found she had no pecuniary (money) interest under the Municipal Conflict of Interest Act. On February 11, 2026 the commissioner found that Councillors Jay Brennan and Stephen Robinson breached the Code with comments at the January 5, 2026 meeting, and recommended pay suspensions of 15 days and 5 days. Council had already suspended them from attending meetings for 45 days and 15 days. The 2025 annual report puts the cost of complaints at $2,544.00.
Why it matters
These are official findings, not our views, and the reports say the members can respond. Three reports in 13 months show how the Code of Conduct is being applied. Residents voting in October may want to know how Council acted on the recommendations.
It could be because…
The Code of Conduct works as intended: complaints are made, investigated and reported in public.
The first finding rests on circumstantial evidence only, as the report itself says, and the member did not agree with it.
The commissioner's recommendations may or may not have been adopted by Council; we did not read the minutes.
Questions you could ask
Did Council adopt the commissioner's pay-suspension recommendations, and by what vote?
Are the closed-session confidentiality rules being reviewed after the January 2025 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 Smiths Falls?Send us your answer and we will publish it with this question.
The evidence
Report of January 22, 2025: "the Integrity Commissioner finds that it is more likely than not that Councillor Quinn was the source"; "There is no direct evidence to support this finding". The report finds a breach of sections 6 and 7(a) of the Code of Conduct and "is not prepared to make a recommendation for a sanction".
Report of September 11, 2025: the commissioner "finds that the Member breached section 16" and "recommends that Council suspend the remuneration of the Member for a period of 2 weeks". The report also finds "no pecuniary interest" because "the Member did not benefit financially from the grant".
Report of February 11, 2026: the comments of both members were "contrary to sections 9, 10 and 12 of the Code of Conduct". Recommended pay suspensions: "15 days for Member Brennan" and "5 days for Member Robinson". The report says Council had suspended Member Robinson from attending meetings for 15 days and Member Brennan for 45 days.
Complaints/Applications for Inquiry: "There was one complaint submitted to the Town of Smiths Falls in 2025." "Costs associated with Advice provided was $175.00; and" "Costs associated with Complaints was $2,544.00."
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