Questions · 12 so far
We read Smooth Rock Falls' financial reports and meeting minutes, and compared its numbers with 30 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
+8%town property tax, 2024 to 2025
In 2025, Smooth Rock Falls collected $246K more in its own property tax than in 2024. That is a 8% jump, while prices went up about 2.1%. Only 2 of 30 similar towns raised theirs by more.
Found automatically from the town's financial reports · 3 sources
$807per home on council, 2025
Smooth Rock Falls spent about $807 per home on council in 2025. The typical similar town spent $105. None of the 30 similar towns spent more.
Found automatically from the town's financial reports · 1 source
$10,430per home on long-term debt, 2025
Smooth Rock Falls spent about $10,430 per home on long-term debt in 2025. The typical similar town spent $788. None of the 30 similar towns spent more.
Found automatically from the town's financial reports · 1 source
There may well be a good reason. It is still worth asking what it is.
$201,326gap between the reserves the 2026 budget starts 2025 with and the audited end-of-2024 total (worked out by us)
A reserve is money a council sets aside for a later purpose. The audited 2024 statements show the Town's reserves ending 2024 at $1,583,065, after the "Working Funds" reserve went from $60,271 to a negative $141,055. The 2026 budget's capital plan says the reserves available at the start of 2025 were $1,784,391, which is the figure the statements give for the end of 2023. The two documents do not line up, and the budget gives no reason.
Found by reading the town's own documents · 2 sources
$3,532,262estimated landfill closing and care obligation at December 31, 2024, against a $398,406 landfill reserve
The Town must close its landfill and look after it for years afterward. The audited statements count the estimated cost as a debt, called an asset retirement obligation. In 2024 the landfill part rose from $2,567,176 to $3,532,262, an "inflationary increase" of $965,086. That add-on turned a $900,334 surplus before the add-on into an annual deficit of $74,047. The reserve set aside for the landfill is $398,406.
Found by reading the town's own documents · 5 sources
$649,776yearly debt repayment in the 2026 budget, about 20% of the $3,209,054 levy (worked out by us)
The 2026 budget says the Town's debt after 2025 year-end is $7,223,763, and that its debt payments are $649,776 a year. Next to a 2026 tax levy of $3,209,054, that is about 20% of the levy (worked out by us). The Town borrowed a further $3,208,500 in 2024 for main street work, at 4.69% and due in 2054. The capital plan also lists more large projects that rely on grants.
Found by reading the town's own documents · 4 sources
$54,604legal fees in 2024 against a budget of $35,320 (over by $19,284, worked out by us)
In the administration budget, legal fees were $54,604 in 2024 against a budget of $35,320. The audit line was $16,282 in 2024, $25,000 in the 2025 budget, and is $39,000 in the 2026 budget, with the note "Based on new contract". The 2026 legal fees budget is $44,460.
Found by reading the town's own documents · 2 sources
$360,000reserve for seniors' housing; no total project cost or loan amount found
The Town is developing seniors' housing. The 2026 capital plan says a non-profit housing corporation would take out the project loan with "the town guaranteeing the loan". The audited 2024 statements say the Town counts none of its costs so far as money owed back to it, because the timing and amount cannot be estimated. A $360,000 reserve is set aside for it. We did not find a total cost or a loan amount in the documents we read.
Found by reading the town's own documents · 5 sources
$1.7Min savings at the end of 2025
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Smooth Rock Falls had $1.7M saved at the end of 2025, down from $3.4M in 2019. That is 34% of one year's spending. Only 4 of 30 similar towns had less, compared with what they spend.
Found automatically from the town's financial reports · 2 sources
Background that helps make sense of the rest.
$890,077Pipeline tax class, 2025 amount levied, of $3,054,067 (about 29%, worked out by us)
In the 2025 amounts levied, the Pipeline class paid $890,077 of the $3,054,067 total, about 29% (worked out by us). The 2026 budget carries it as $933,691. Residential property paid $1,156,354. This is context, not a problem: it shows how much one kind of property carries.
Found by reading the town's own documents · 1 source
$142,271what is left of the gap after taking out amortization (worked out by us)
The statements show 2024 expenses of $6,921,447 against a budget of $5,028,404. Most of the gap is not overspending. The statements say the budget was not prepared on the same basis as the actual results, and amortization of $1,750,772 (the yearly wear on buildings, roads and equipment) is not in a budget like this. Taking that out leaves $5,170,675, which is $142,271 above the budget (worked out by us).
Found by reading the town's own documents · 3 sources
30 dayspay suspension the Integrity Commissioner recommended
The Town's Integrity Commissioner, an outside investigator who looks into complaints about how members of council behave, reported to Council on November 18, 2024. The report found that Mayor Patrick Roberts broke parts of the Code of Conduct and the council procedure by-law at the July 15, 2024 open meeting. It found no conflict of interest. It recommended a 30-day suspension of his pay and more training for Council and staff. We did not find in the documents we read what Council decided.
Found by reading the town's own documents · 2 sources
+8%town property tax, 2024 to 2025
In 2025, Smooth Rock Falls collected $246K more in its own property tax than in 2024. That is a 8% jump, while prices went up about 2.1%. Only 2 of 30 similar towns raised theirs by more.
| Year | Town property tax |
|---|---|
| 2019 | $2.5M |
| 2020 | $2.5M |
| 2021 | $2.5M |
| 2022 | $2.7M |
| 2023 | $2.8M |
| 2024 | $2.9M |
| 2025 | $3.2M |
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 $354 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 Smooth Rock Falls? Send us your answer and we will publish it with this question.
Town property tax: $2,940,541 in 2024, $3,186,193 in 2025.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 10, line 9940 · archived copy
Typical increase among 30 similar Ontario towns: 4.7%. Smooth Rock Falls ranks 3rd highest.
Ontario Financial Information Return (FIR), 2025, 30 similar municipalities · Schedule 10, line 9940 · archived copy
Prices (inflation) rose 2.1% over the same year.
$807per home on council, 2025
Smooth Rock Falls spent about $807 per home on council in 2025. The typical similar town spent $105. None of the 30 similar towns spent more.
Spending more than neighbours is not wrong by itself. It might buy better service. But it is the first place to look for costs that could be lower, such as contracts that were not competitively bid.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Smooth Rock Falls? Send us your answer and we will publish it with this question.
Council per home: Smooth Rock Falls $807; typical similar town $105; ranked 1st highest of 31.
Ontario Financial Information Return (FIR), 2025, 30 similar municipalities · Schedule 40 and Schedule 2 · archived copy
$10,430per home on long-term debt, 2025
Smooth Rock Falls spent about $10,430 per home on long-term debt in 2025. The typical similar town spent $788. None of the 30 similar towns spent more.
Spending more than neighbours is not wrong by itself. It might buy better service. But it is the first place to look for costs that could be lower, such as contracts that were not competitively bid.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Smooth Rock Falls? Send us your answer and we will publish it with this question.
Long-term debt per home: Smooth Rock Falls $10,430; typical similar town $788; ranked 1st highest of 31.
Ontario Financial Information Return (FIR), 2025, 30 similar municipalities · Schedule 40 and Schedule 2 · archived copy
$201,326gap between the reserves the 2026 budget starts 2025 with and the audited end-of-2024 total (worked out by us)
A reserve is money a council sets aside for a later purpose. The audited 2024 statements show the Town's reserves ending 2024 at $1,583,065, after the "Working Funds" reserve went from $60,271 to a negative $141,055. The 2026 budget's capital plan says the reserves available at the start of 2025 were $1,784,391, which is the figure the statements give for the end of 2023. The two documents do not line up, and the budget gives no reason.
Council uses the reserve balance to decide what it can afford without borrowing or raising taxes. If the budget starts from an old balance, it may show more cushion than the audited books do. A reserve account that has gone below zero also means the Town spent money it had not set aside.
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 Smooth Rock Falls? Send us your answer and we will publish it with this question.
Note 13 lists reserves set aside for specific purpose by Council. The total is 1,583,065 for 2024 and 1,784,391 for 2023. The line "Working Funds" reads (141,055) for 2024 and 60,271 for 2023.
Consolidated Financial Statements, year ended December 31, 2024 (KPMG LLP, July 21, 2025) · Note 13, Accumulated surplus, PDF page 22 (printed page 16)
Under "Use of reserves", the 2026 capital plan shows "Available reserves for 2025: Opening Balance $1,784,391", a 2025 year-end transfer-out of $59,914 and an ending balance of $1,725,586.
2026 Budget - Capital Plan and Other Operating Expenses - Final · Use of reserves box, PDF page 14
$3,532,262estimated landfill closing and care obligation at December 31, 2024, against a $398,406 landfill reserve
The Town must close its landfill and look after it for years afterward. The audited statements count the estimated cost as a debt, called an asset retirement obligation. In 2024 the landfill part rose from $2,567,176 to $3,532,262, an "inflationary increase" of $965,086. That add-on turned a $900,334 surplus before the add-on into an annual deficit of $74,047. The reserve set aside for the landfill is $398,406.
The Town will have to pay this one day, and it is much larger than the money set aside for it. It is also part of why the Town's net debt (what it owes minus its financial assets) reached $10,032,714.
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 Smooth Rock Falls? Send us your answer and we will publish it with this question.
The Asset Retirement Obligation table shows the landfill closure line with an opening balance of $2,567,176, an inflationary increase of 965,086 and a closing balance of $3,532,262. The asbestos line closes at $307,204, for a total of $3,839,466.
Consolidated Financial Statements, year ended December 31, 2024 (KPMG LLP, July 21, 2025) · Note 10, Asset retirement obligation, PDF page 18
The statement of operations shows "Annual surplus before the undernoted" of 900,334, "Asset retirement obligation inflationary increase" of 974,381 and an "Annual surplus (deficit)" of (74,047).
Consolidated Financial Statements, year ended December 31, 2024 (KPMG LLP, July 21, 2025) · Consolidated Statement of Operations and Accumulated Surplus, PDF page 8
The note says the landfill is expected to reach its capacity in 28 years, with estimated remaining capacity of 77,152 cubic meters, and that post-closure care is estimated to be needed for 25 years after closure.
Consolidated Financial Statements, year ended December 31, 2024 (KPMG LLP, July 21, 2025) · Note 10(a), Landfill obligation, PDF page 17
The list of reserves shows "Landfill" at 398,406 for both 2024 and 2023. Net debt at the end of 2024 is (10,032,714).
Consolidated Financial Statements, year ended December 31, 2024 (KPMG LLP, July 21, 2025) · Note 13, Accumulated surplus, PDF page 22; Statement of Financial Position, PDF page 7
The Town's Canada Community-Building Fund (gas tax) table lists "Waste Management Plan - Landfill expansion (100,000 cubic meters)" at $25,000 for 2026.
2026 Budget - Capital Plan and Other Operating Expenses - Final · Use of Gas Tax Funding box, PDF page 14
$649,776yearly debt repayment in the 2026 budget, about 20% of the $3,209,054 levy (worked out by us)
The 2026 budget says the Town's debt after 2025 year-end is $7,223,763, and that its debt payments are $649,776 a year. Next to a 2026 tax levy of $3,209,054, that is about 20% of the levy (worked out by us). The Town borrowed a further $3,208,500 in 2024 for main street work, at 4.69% and due in 2054. The capital plan also lists more large projects that rely on grants.
Money that goes to loan payments cannot go to roads, water or services. Smooth Rock Falls is a small town with a small tax base, so one large project paid with a loan, or a grant that does not come, matters.
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 Smooth Rock Falls? Send us your answer and we will publish it with this question.
The Debt Repayment Summary shows "TOTAL DEBT $9,226,523 $7,223,763 $649,776" under the headings Original Debt, Balance (After 2025 year-end) and Annual Repayment. It also notes "2025 MMAH Annual Repayment Limit: $472,251".
2026 Budget - Operating Budget - Detail Analysis - Final · Debt Repayment Summary, PDF page 2
In the taxation revenue table, the 2026 Budget column totals 3,209,054 and the 2025 Amount Levied column totals 3,054,067. The title page says "4.9% Overall Increase - Final".
2026 Budget - Operating Budget - Detail Analysis - Final · Overall Taxation Levy, PDF page 1
Note 11 shows a loan payable to Infrastructure Ontario at a rate of 4.69%, due in 2054, of $3,208,500 for 2024. Total long-term debt is $7,609,266 (2023: $7,886,325).
Consolidated Financial Statements, year ended December 31, 2024 (KPMG LLP, July 21, 2025) · Note 11, Net long-term debt, PDF page 19
A water and sewer project on Sixth Street has a total project cost of $2,285,907. The plan says provincial funding of 73% = $1,639,851 and the town portion = $606,520 + $39,536 town HST cost = $646,056, and that the application was submitted on June 26, 2025. We did not find whether it was approved.
2026 Budget - Capital Plan and Other Operating Expenses - Final · Roads, Reconstruction of water and sewer lines on Sixth St., PDF page 7
$54,604legal fees in 2024 against a budget of $35,320 (over by $19,284, worked out by us)
In the administration budget, legal fees were $54,604 in 2024 against a budget of $35,320. The audit line was $16,282 in 2024, $25,000 in the 2025 budget, and is $39,000 in the 2026 budget, with the note "Based on new contract". The 2026 legal fees budget is $44,460.
These lines are small in dollars but are paid by taxpayers every year. When they are over budget or rising fast, residents should know what the money is 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 Smooth Rock Falls? Send us your answer and we will publish it with this question.
The Administration schedule shows "ADMIN - Legal Fees 3 year average" with 45,770 (2023 Actual), 35,320 (2024 Budget), 54,604 (2024 Actual), 35,000 (2025 Budget), 33,013 (2025 Projected) and 44,460 (2026 Budget).
2026 Budget - Operating Budget - Detail Analysis - Final · Administration, PDF page 6
The same schedule shows "ADMIN - Accounting/Audit Based on new contract" with 15,386 (2023 Actual), 15,740 (2024 Budget), 16,282 (2024 Actual), 25,000 (2025 Budget), 25,440 (2025 Projected) and 39,000 (2026 Budget).
2026 Budget - Operating Budget - Detail Analysis - Final · Administration, PDF page 6
$360,000reserve for seniors' housing; no total project cost or loan amount found
The Town is developing seniors' housing. The 2026 capital plan says a non-profit housing corporation would take out the project loan with "the town guaranteeing the loan". The audited 2024 statements say the Town counts none of its costs so far as money owed back to it, because the timing and amount cannot be estimated. A $360,000 reserve is set aside for it. We did not find a total cost or a loan amount in the documents we read.
A loan guarantee means that if the non-profit cannot pay, the Town (and its taxpayers) would. For a town this size the amount could be large next to a year of the tax levy ($3,209,054), so residents should see the size before it is signed.
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 Smooth Rock Falls? Send us your answer and we will publish it with this question.
Note 21 says the Town is "currently undertaking development activities" for seniors' housing and intends to recover the cost through future marketing of units, and that the statements "do not include a receivable" because the timing and amount cannot be reasonably estimated.
Consolidated Financial Statements, year ended December 31, 2024 (KPMG LLP, July 21, 2025) · Note 21, Seniors' housing development, PDF page 24
The list of reserves shows "Seniors' Housing" at 360,000 for both 2024 and 2023.
Consolidated Financial Statements, year ended December 31, 2024 (KPMG LLP, July 21, 2025) · Note 13, Accumulated surplus, PDF page 22
The capital plan says the Town, in partnership with Descon Inc., will finish a feasibility study and set up a non-profit housing corporation, and that "The non-profit would be securing project financing, with the town guaranteeing the loan". It lists the goal of delivering units by the end of 2026. The cost columns read $0.
2026 Budget - Capital Plan and Other Operating Expenses - Final · Economic Development, Senior housing development, PDF page 3
The Administration schedule shows a line "Senior housing consulting services - Action Group" of 37,824 in the 2023 Actual column and nothing in later years.
2026 Budget - Operating Budget - Detail Analysis - Final · Administration, Professional Services, PDF page 7
Overall Taxation Levy: "Taxation revenue" 2026 Budget 3,209,054 (2025 Budget 3,054,067).
2026 Budget - Operating Budget - Detail Analysis - Final · Overall Taxation Levy, PDF page 1
$1.7Min savings at the end of 2025
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Smooth Rock Falls had $1.7M saved at the end of 2025, down from $3.4M in 2019. That is 34% of one year's spending. Only 4 of 30 similar towns had less, compared with what they spend.
| Year | Savings (reserves) |
|---|---|
| 2019 | $3.4M |
| 2020 | $3.4M |
| 2021 | $2.6M |
| 2022 | $1.8M |
| 2023 | $1.8M |
| 2024 | $1.6M |
| 2025 | $1.7M |
With little saved, a broken bridge or a storm has to be paid for with a sudden tax increase or a loan. Low savings can also mean past budgets were balanced by spending savings instead of facing the real cost.
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 Smooth Rock Falls? Send us your answer and we will publish it with this question.
Savings (reserves and reserve funds): 2019 $3.4M, 2020 $3.4M, 2021 $2.6M, 2022 $1.8M, 2023 $1.8M, 2024 $1.6M, 2025 $1.7M.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 70, line 6420 · archived copy
Typical among similar towns: savings equal to 68% of a year's spending. Smooth Rock Falls: 34%.
Ontario Financial Information Return (FIR), 2025, 30 similar municipalities · Schedules 40 and 70 · archived copy
$890,077Pipeline tax class, 2025 amount levied, of $3,054,067 (about 29%, worked out by us)
In the 2025 amounts levied, the Pipeline class paid $890,077 of the $3,054,067 total, about 29% (worked out by us). The 2026 budget carries it as $933,691. Residential property paid $1,156,354. This is context, not a problem: it shows how much one kind of property carries.
When a large share of tax comes from one class of property, an assessment change or appeal can move the whole 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 Smooth Rock Falls? Send us your answer and we will publish it with this question.
The table "Taxation revenue comprised of" shows, for 2025 Amount Levied, 1,156,354 residential, 945,293 commercial, 890,077 pipeline and a total of 3,054,067. For the 2026 Budget the pipeline line is 933,691 and the total is 3,209,054.
2026 Budget - Operating Budget - Detail Analysis - Final · Overall Taxation Levy, PDF page 1
$142,271what is left of the gap after taking out amortization (worked out by us)
The statements show 2024 expenses of $6,921,447 against a budget of $5,028,404. Most of the gap is not overspending. The statements say the budget was not prepared on the same basis as the actual results, and amortization of $1,750,772 (the yearly wear on buildings, roads and equipment) is not in a budget like this. Taking that out leaves $5,170,675, which is $142,271 above the budget (worked out by us).
A reader comparing the two columns could think the Town overspent by almost $1.9 million. It did not; the two columns are not built the same way.
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 Smooth Rock Falls? Send us your answer and we will publish it with this question.
The statement of operations shows Total expenses of 5,028,404 (Budget 2024) and 6,921,447 (Actual 2024).
Consolidated Financial Statements, year ended December 31, 2024 (KPMG LLP, July 21, 2025) · Consolidated Statement of Operations, PDF page 8
The statement of changes in net debt shows "Amortization of tangible capital assets" of 1,750,772 for 2024.
Consolidated Financial Statements, year ended December 31, 2024 (KPMG LLP, July 21, 2025) · Statement of Changes in Net Debt, PDF page 9
Note 14 says the budget "was not prepared on a basis consistent with that used to report actual results" and adds back debt principal repayments of $341,469 to the annual operating surplus of $31,808.
Consolidated Financial Statements, year ended December 31, 2024 (KPMG LLP, July 21, 2025) · Note 14, Budget, PDF page 22
30 dayspay suspension the Integrity Commissioner recommended
The Town's Integrity Commissioner, an outside investigator who looks into complaints about how members of council behave, reported to Council on November 18, 2024. The report found that Mayor Patrick Roberts broke parts of the Code of Conduct and the council procedure by-law at the July 15, 2024 open meeting. It found no conflict of interest. It recommended a 30-day suspension of his pay and more training for Council and staff. We did not find in the documents we read what Council decided.
An official finding is the clearest kind of public record. Residents can see whether Council acted on the recommendation.
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 Smooth Rock Falls? Send us your answer and we will publish it with this question.
The report, presented to Council on November 18, 2024, finds the Mayor's behaviour at the July 15, 2024 Regular Council meeting contravened Sections 6.1, 7.1, 7.2 and 13.2 of the Code of Conduct and Section 2.15 a) and c) of the Council Procedural By-law, and that he did not contravene Sections 5, 5.1 or 5.2 of the Municipal Conflict of Interest Act.
Integrity Commissioner Inquiry Report/Decision, November 18, 2024 · Findings/Conclusion, paragraphs 4 and 14, PDF pages 2 and 3
It recommends "A suspension of remuneration of 30 days" and that Council and staff be further trained on the Code of Conduct and related policies.
Integrity Commissioner Inquiry Report/Decision, November 18, 2024 · Recommendations, paragraph 15, PDF page 3