Questions · 12 so far
We read Southwest Middlesex's financial reports and meeting minutes, and compared its numbers with 73 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
$1.8Mowed in unpaid property tax, end of 2024
At the end of 2024, $1.8M of property tax had been billed but not paid. That is 16% of everything billed. Only 3 of 73 similar towns had a higher share. A year earlier it was $1.7M.
Found automatically from the town's financial reports · 2 sources
There may well be a good reason. It is still worth asking what it is.
$344,332bank overdraft at the end of 2024, against $1,727,251 in cash a year earlier
At the end of 2023 the Municipality had $1,727,251 in cash. A year later it had no cash and owed its bank $344,332. A bank overdraft is money the bank has covered because the account ran below zero. During 2024 it paid $4,047,019 for capital assets (roads, buildings, vehicles) and its cash flow from operations was $1,975,436. At the same time its notes list reserves (savings set aside for named purposes) of $6,279,579. Reserves are a line in the books. They are not always cash sitting in an account. In October 2025 the Mayor moved that staff report on "our internal financing program", and in November 2025 Council reviewed the 2024 statements and asked for external financing options. In January 2026 Council passed a temporary borrowing by-law of $2,000,000.
Found by reading the town's own documents · 6 sources
$2,932,926net debt at the end of 2024, from net financial assets of $4,216 at the end of 2022
Net financial assets is what a town has in cash and money owed to it, minus what it owes. At the end of 2022 it was a small plus ($4,216). At the end of 2023 it was a minus of $2,037,000, and at the end of 2024 a minus of $2,932,926. The notes to the 2024 statements also list "Unfunded capital" of $9,610,882, up from $8,652,623, as an amount still to be recovered. The statements do not say how it will be paid. Council has since adopted a Capital Financing and Debt Management Policy and a Reserve and Reserve Fund Policy, and in June 2026 endorsed a financing strategy and passed a by-law for credit facilities and a bridge loan.
Found by reading the town's own documents · 8 sources
$1,297,292.02approved project budget for the Limerick closure, excluding HST, in March 2025
The Municipality owns two landfills. The 2023 statements estimated the closing cost of the Limerick site at $900,000 and the 2024 statements at $1,209,000. In January 2025 Council awarded the closure work for $876,568.86 (excluding HST, the sales tax). In March 2025 it added "provisional items" (extra work listed in the tender, to be done if needed) of $420,723.16 and set the total approved project budget at $1,297,292.02, which is $88,292.02 more than the $1,209,000 estimate (worked out by us). The statements say part of the cost is expected back from "participating municipalities", and in December 2025 Council approved an operating and monitoring cost sharing agreement with Chatham-Kent and the Village of Newbury.
Found by reading the town's own documents · 6 sources
$2,400,000estimated closing cost of the Trillium landfill, unchanged in the 2023 and 2024 statements
The statements for 2023 and for 2024 say the Trillium site "was required to be closed by 2024, but ceased operations during 2022", that the Municipality is "awaiting approval" of a plan sent to the Ministry, and that the closing cost estimate is $2,400,000. The wording and the figure are the same in both years. The $4,967,918 recorded for both landfills is "based on a estimate for the closure and monitoring of both sites received in 2021". The reserve set aside for these costs was $1,579,481 at the end of 2024.
Found by reading the town's own documents · 3 sources
October 15, 2025date of the auditor's report on the 2024 statements, against August 14, 2024 for 2023
The auditor signed the 2024 statements on October 15, 2025 with a clean opinion. The 2023 statements were signed on August 14, 2024. Council accepted the 2024 statements on October 15, 2025. On November 20, 2025 it held a special meeting on a "2024 Financial Statement Review" (FIN-2025-22). On December 3, 2025 it received a report titled "Updated 2026 Budget Timeline and Process in Response to Financial Review Findings" (CAO-2025-64). We did not find either report posted, so we do not know what the review found. The 2026 budget was accepted "in principle" on February 11, 2026.
Found by reading the town's own documents · 5 sources
+58%water, sewers and garbage, 2019 to 2024
Southwest Middlesex spent $2.0M on water, sewers and garbage in 2019 and $3.2M in 2024. Prices only went up about 18% in that time.
Found automatically from the town's financial reports · 2 sources
Background that helps make sense of the rest.
$2,117,672owed to the Municipality for "Municipal drain work" at the end of 2024, up from $1,343,917
In its statements the Municipality lists what it is owed. The line "Municipal drain work" rose from $1,343,917 to $2,117,672 in 2024, an increase of $773,755 (worked out by us). That is more than half of the $1,007,875 by which accounts receivable (money owed) grew in the year, and it came in a year when the Municipality ended with a bank overdraft. Council also dealt with several new drains in 2025.
Found by reading the town's own documents · 2 sources
8council members for the October 26, 2026 election, per Council's February 4, 2026 decision; five are planned from 2030
On December 3, 2025 Council's own motion said it "has voted to reduce the size of Council" from eight to five members "effective for the 2026 Municipal Election", and asked the province to remove the Municipality from the strong-mayor list. On February 4, 2026 Council confirmed that "the existing council composition currently in force will remain in place for the 2026 municipal election" and that a five-member council would start with the 2030 election. On February 18, 2026 it passed by-law 2026/017 to that effect. The motion also told staff to "review internal governance processes and statutory deadline tracking". In August 2025 Council received a "Mayoral Direction" to start the 2026 budget process, under strong-mayor rules where the Mayor prepares the budget, and it defeated a motion to shorten the veto periods in those rules.
Found by reading the town's own documents · 4 sources
8 of 8members whose "#" meeting count in the 2024 pay report matches the 2023 report
The yearly statement of council pay has a "#" column beside each member's meeting pay. For all eight members the "#" figures in the 2024 report are identical to the 2023 report, while the meeting pay amounts changed. The 2024 report says it uses "SWM By-law # 2023/007, as amended for 2024 rates". If the column was carried over from the year before, readers cannot tell from the report how many meetings the 2024 pay covers.
Found by reading the town's own documents · 4 sources
−$2.9Mnet financial position, 2024
In 2019, Southwest Middlesex had $3.9M more in cash and money owed to it than it owed to others. By 2024 it was −$2.9M. About 73% of that change ($5.0M) is a new accounting rule from 2023: towns must now record the future cost of closing things like a landfill. That is not new spending or borrowing. Even leaving that out, only 24 of 73 similar towns are in a weaker position.
Found automatically from the town's financial reports · 2 sources
$422per home on garbage, dump and recycling, 2024
Southwest Middlesex spent about $422 per home on garbage, dump and recycling in 2024. The typical similar town spent $210. Only 4 of 73 similar towns spent more.
Found automatically from the town's financial reports · 1 source
$1.8Mowed in unpaid property tax, end of 2024
At the end of 2024, $1.8M of property tax had been billed but not paid. That is 16% of everything billed. Only 3 of 73 similar towns had a higher share. A year earlier it was $1.7M.
| Year | Unpaid property tax at year end |
|---|---|
| 2019 | $1.0M |
| 2020 | $1.0M |
| 2021 | $1.2M |
| 2022 | $1.5M |
| 2023 | $1.7M |
| 2024 | $1.8M |
When taxes go unpaid, everyone else carries the cost, and the town may borrow to cover the gap. The Province's financial indicators treat 10% to 15% as a moderate risk and more than 15% as a high risk. Collection is the town's job, so a rising number is worth asking about.
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 Southwest Middlesex? Send us your answer and we will publish it with this question.
Taxes receivable: 2019 $1.0M, 2020 $1.0M, 2021 $1.2M, 2022 $1.5M, 2023 $1.7M, 2024 $1.8M. Of the 2024 total, $835K was from earlier years.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 70, lines 0610 to 0699 · archived copy
Typical among similar towns: 7.9% of taxes billed.
Ontario Financial Information Return (FIR), 2024, 73 similar municipalities · Schedules 26 and 70 · archived copy
$344,332bank overdraft at the end of 2024, against $1,727,251 in cash a year earlier
At the end of 2023 the Municipality had $1,727,251 in cash. A year later it had no cash and owed its bank $344,332. A bank overdraft is money the bank has covered because the account ran below zero. During 2024 it paid $4,047,019 for capital assets (roads, buildings, vehicles) and its cash flow from operations was $1,975,436. At the same time its notes list reserves (savings set aside for named purposes) of $6,279,579. Reserves are a line in the books. They are not always cash sitting in an account. In October 2025 the Mayor moved that staff report on "our internal financing program", and in November 2025 Council reviewed the 2024 statements and asked for external financing options. In January 2026 Council passed a temporary borrowing by-law of $2,000,000.
A town that runs short of cash may borrow from its own reserves or from a bank, and both have to be paid back. Residents can only judge whether reserves are safe if the Municipality says how much of them has been lent to day-to-day spending or to projects, and when it will be put back.
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 Southwest Middlesex? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: Reserve balances lent to other uses at December 31, 2024, with wording you can copy.
Statement of financial position: "Cash" is shown as - for 2024 and 1,727,251 for 2023. "Bank overdraft (Note 6)" is 344,332 for 2024 and - for 2023.
Municipality of Southwest Middlesex, Consolidated Financial Statements, December 31, 2024 (Graham Scott Enns LLP, October 15, 2025) · Consolidated Statement of Financial Position, PDF page 6 (printed page 4)
Statement of cash flows: "Acquisition of tangible capital assets and work in process" (4,047,019). "NET CHANGE IN CASH" (2,071,583). The operating activities subtotal is 1,975,436. "CASH (BANK INDEBTEDNESS), END OF YEAR" (344,332) for 2024 and 1,727,251 for 2023.
Municipality of Southwest Middlesex, Consolidated Financial Statements, December 31, 2024 (Graham Scott Enns LLP, October 15, 2025) · Consolidated Statement of Cash Flows, PDF page 9 (printed page 7)
Note 6: "The Municipality has available $1,500,000 of short-term financing, with interest at prime rate, with the Canadian Imperial Bank of Commerce. At year end, the balance drawn on this facility was $390,671 (2023 - $nil)."
Municipality of Southwest Middlesex, Consolidated Financial Statements, December 31, 2024 (Graham Scott Enns LLP, October 15, 2025) · Note 6, Bank Indebtedness, PDF page 16
Note 11 Reserve Summary: "Total reserves" 6,279,579 (2023: 6,158,067), including "Working Capital" 500,000 and "Tax Rate Stabilization" 1,126,887.
Municipality of Southwest Middlesex, Consolidated Financial Statements, December 31, 2024 (Graham Scott Enns LLP, October 15, 2025) · Note 11, Reserve Summary, PDF page 21
Council passed: "That staff bring back a report related to our fiscal management, including our internal financing program to Council." (motion 2025-287, moved by the Mayor).
Regular Council Meeting minutes, October 15, 2025 · Item 4.1, PDF page 2
Council passed by-law 2026/001 "authorizing the Temporary Borrowing for the Municipality of Southwest Middlesex in 2026 at $2,000,000."
Special Council Meeting minutes, January 7, 2026 · Item 4.1, Temporary Borrowing By-law (FIN-2026-01), PDF page 2
$2,932,926net debt at the end of 2024, from net financial assets of $4,216 at the end of 2022
Net financial assets is what a town has in cash and money owed to it, minus what it owes. At the end of 2022 it was a small plus ($4,216). At the end of 2023 it was a minus of $2,037,000, and at the end of 2024 a minus of $2,932,926. The notes to the 2024 statements also list "Unfunded capital" of $9,610,882, up from $8,652,623, as an amount still to be recovered. The statements do not say how it will be paid. Council has since adopted a Capital Financing and Debt Management Policy and a Reserve and Reserve Fund Policy, and in June 2026 endorsed a financing strategy and passed a by-law for credit facilities and a bridge loan.
Net debt means the Municipality owes more than it can quickly turn into cash. It can be normal while a town builds things that will last decades, but residents pay the borrowing costs and the bill for roads and buildings still to be funded.
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 Southwest Middlesex? Send us your answer and we will publish it with this question.
Statement of financial position: "NET FINANCIAL ASSETS (DEBT)" (2,932,926) for 2024 and (2,037,000) for 2023.
Municipality of Southwest Middlesex, Consolidated Financial Statements, December 31, 2024 (Graham Scott Enns LLP, October 15, 2025) · Consolidated Statement of Financial Position, PDF page 6 (printed page 4)
Statement of financial position for 2023, with 2022 comparatives: "NET FINANCIAL ASSETS (DEBT)" (2,037,000) for 2023 and 4,216 for 2022.
Municipality of Southwest Middlesex, 2023 Audited Financial Statement (year-end package, Graham Scott Enns LLP, August 14, 2024) · Consolidated Statement of Financial Position, PDF page 8 (printed page 4)
Note 7, Tangible Capital Assets, December 31, 2023 table, "Buildings": opening 20,596,253, additions 7,393,502, ending 27,989,755.
Municipality of Southwest Middlesex, Consolidated Financial Statements, December 31, 2024 (Graham Scott Enns LLP, October 15, 2025) · Note 7 (continued), PDF page 18
Note 10, Accumulated Surplus, under "AMOUNTS TO BE RECOVERED": "Unfunded capital" (9,610,882) for 2024 and (8,652,623) for 2023. "Landfill closure and post-closure costs (Note 16)" (4,967,918) for 2024.
Municipality of Southwest Middlesex, Consolidated Financial Statements, December 31, 2024 (Graham Scott Enns LLP, October 15, 2025) · Note 10, Accumulated Surplus, PDF page 20
Council received "2024 Financial Statement Review (FIN-2025-22)", asked to review the "Draft Capital Financing and Debt Management Policy and Draft Reserve and Reserve Fund Policy", and directed: "the Treasurer bring forward options for external financing during the 2026 Budget deliberations."
Special Council Meeting (Finance Update) minutes, November 20, 2025 · Item 3.1, PDF pages 1 and 2
Council adopted "By-law 2025/105 Being a by-law to adopt a Capital Financing and Debt Management Policy".
Regular Council Meeting minutes, December 3, 2025 · Item 17.4, By-laws, PDF page 11
Council endorsed "the financial strategy presented in Report FIN-2026-17" for the "2026 capital program and related cash flow requirements" (2026 Capital Budget and Debt Management Update).
Regular Council Meeting minutes, June 3, 2026 · Item 8.3.2, PDF page 5
By-laws listed: "By-law 2026/058 Being a by-law to authorize Credit Facilities from the Canadian Imperial Bank of Commerce (CIBC) to meet expenditures in Connection with Annual Operating Line of Credit and Capital works and to authorize a Bridge Loan Financing".
Regular Council Meeting minutes, June 17, 2026 · Item 17.7, By-laws, PDF page 10
$1,297,292.02approved project budget for the Limerick closure, excluding HST, in March 2025
The Municipality owns two landfills. The 2023 statements estimated the closing cost of the Limerick site at $900,000 and the 2024 statements at $1,209,000. In January 2025 Council awarded the closure work for $876,568.86 (excluding HST, the sales tax). In March 2025 it added "provisional items" (extra work listed in the tender, to be done if needed) of $420,723.16 and set the total approved project budget at $1,297,292.02, which is $88,292.02 more than the $1,209,000 estimate (worked out by us). The statements say part of the cost is expected back from "participating municipalities", and in December 2025 Council approved an operating and monitoring cost sharing agreement with Chatham-Kent and the Village of Newbury.
Closing a landfill is a legal duty and the bill falls on local taxpayers and water and sewer users unless others share it. The statements book a total landfill liability of $4,967,918 for both sites, so changes to the Limerick number matter.
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 Southwest Middlesex? Send us your answer and we will publish it with this question.
Note 15: "The estimate for the closure cost of the Limerick site is $900,000. It is anticipated that a portion of these closure costs will be recovered from participating municipalities."
Municipality of Southwest Middlesex, 2023 Audited Financial Statement (year-end package, Graham Scott Enns LLP, August 14, 2024) · Note 15, Asset Retirement Obligations - Landfill Closure, PDF page 26
Note 16: "The estimate for the closure cost of the Limerick site is $1,209,000 (2023 - $900,000). It is anticipated that a portion of these closure costs will be recovered from participating municipalities."
Municipality of Southwest Middlesex, Consolidated Financial Statements, December 31, 2024 (Graham Scott Enns LLP, October 15, 2025) · Note 16, Asset Retirement Obligations - Landfill Closure, PDF page 24
Council directed staff "to award the Limerick Landfill Closure, Final Cover and Stormwater Drainage Works Tender bid submission received from ASG Excavating Inc. in the amount of $876,568.86 (excluding HST)".
Regular Council Meeting minutes, January 15, 2025 · Item 8.4.1, Limerick Landfill Closure tender (PUB-2025-01), PDF page 8
Council approved "the provisional items listed in the awarded tender for the Limerick Landfill Closure, Final Cover, and Stormwater Drainage Works at a total cost of $420,723.16 (excluding HST); And that the total approved project budget be adjusted to $1,297,292.02 (excluding HST)."
Regular Council Meeting minutes, March 5, 2025 · Item 8.4.2, Limerick Landfill Closure - Provisional Items (PUB-2025-09), PDF page 6
Council approved by-law 2025/103 "to enter into the Limerick Landfill Operational and Monitoring Cost Sharing Agreement with the Municipality of Chatham-Kent and the Village of Newbury."
Regular Council Meeting minutes, December 3, 2025 · Item 8.1.2 (CAO-2025-61), PDF page 5
Note 16: "The Municipality has accrued $4,967,918 (2023 - $4,786,048) in the Statement of Financial Position based on a estimate for the closure and monitoring of both sites received in 2021."
Municipality of Southwest Middlesex, Consolidated Financial Statements, December 31, 2024 (Graham Scott Enns LLP, October 15, 2025) · Note 16, Asset Retirement Obligations - Landfill Closure, PDF page 24
$2,400,000estimated closing cost of the Trillium landfill, unchanged in the 2023 and 2024 statements
The statements for 2023 and for 2024 say the Trillium site "was required to be closed by 2024, but ceased operations during 2022", that the Municipality is "awaiting approval" of a plan sent to the Ministry, and that the closing cost estimate is $2,400,000. The wording and the figure are the same in both years. The $4,967,918 recorded for both landfills is "based on a estimate for the closure and monitoring of both sites received in 2021". The reserve set aside for these costs was $1,579,481 at the end of 2024.
If the cost has risen since 2021, as it did for Limerick, the liability and the bill to residents could be larger than the books show. The gap between the amount recorded ($4,967,918) and the reserve ($1,579,481) is what taxpayers and users would still have to find.
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 Southwest Middlesex? Send us your answer and we will publish it with this question.
Note 15: "The Trillium site was required to be closed by 2024, but ceased operations during 2022. The Municipality has submitted and is awaiting approval of a Design and Operations Plan, which includes a closure report to the Ministry. The estimate for the closure costs of the Trillium site is $2,400,000."
Municipality of Southwest Middlesex, 2023 Audited Financial Statement (year-end package, Graham Scott Enns LLP, August 14, 2024) · Note 15, PDF page 26
Note 16: "The Trillium site was required to be closed by 2024, but ceased operations during 2022. The Municipality has submitted and is awaiting approval of a Design and Operations Plan ... The estimate for the closure costs of the Trillium site is $2,400,000. The Municipality has accrued $4,967,918 (2023 - $4,786,048) in the Statement of Financial Position based on a estimate for the closure and monitoring of both sites received in 2021."
Municipality of Southwest Middlesex, Consolidated Financial Statements, December 31, 2024 (Graham Scott Enns LLP, October 15, 2025) · Note 16, PDF page 24
Note 16: "As of December 31, 2024, the Municipality has contributed $1,579,481 (2023 - $969,525) to a reserve fund for these closure and monitoring costs." Movement in the obligation: opening 4,786,048, additions 309,389, accretion expense (recovery) (127,519), closing 4,967,918.
Municipality of Southwest Middlesex, Consolidated Financial Statements, December 31, 2024 (Graham Scott Enns LLP, October 15, 2025) · Note 16, PDF page 24
October 15, 2025date of the auditor's report on the 2024 statements, against August 14, 2024 for 2023
The auditor signed the 2024 statements on October 15, 2025 with a clean opinion. The 2023 statements were signed on August 14, 2024. Council accepted the 2024 statements on October 15, 2025. On November 20, 2025 it held a special meeting on a "2024 Financial Statement Review" (FIN-2025-22). On December 3, 2025 it received a report titled "Updated 2026 Budget Timeline and Process in Response to Financial Review Findings" (CAO-2025-64). We did not find either report posted, so we do not know what the review found. The 2026 budget was accepted "in principle" on February 11, 2026.
The Municipality changed its 2026 budget timetable because of what a review found, but residents cannot read the findings. Late statements also delay the numbers that residents, lenders and the province use to judge the town's finances.
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 Southwest Middlesex? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: The 2024 Financial Statement Review and the Financial Review Findings report, with wording you can copy.
Independent Auditors' Report: "In our opinion, the Municipality's consolidated financial statements present fairly, in all material respects, the financial position of the Municipality as at December 31, 2024". Signed "St. Thomas, Ontario, Graham Scott Enns LLP, October 15, 2025".
Municipality of Southwest Middlesex, Consolidated Financial Statements, December 31, 2024 (Graham Scott Enns LLP, October 15, 2025) · Independent Auditors' Report, PDF pages 4 and 5
Independent Auditors' Report on the 2023 statements: "Graham Scott Enns LLP, August 14, 2024".
Municipality of Southwest Middlesex, 2023 Audited Financial Statement (year-end package, Graham Scott Enns LLP, August 14, 2024) · Independent Auditors' Report (continued), PDF page 7
"That the 2024 Financial Statements prepared by Graham Scott Enns are accepted and approved as presented." Carried.
Regular Council Meeting minutes, October 15, 2025 · Item 4.1, PDF page 2
Council received "Updated 2026 Budget Timeline and Process in Response to Financial Review Findings (CAO-2025-64)" for information and acknowledged "the revised budget meeting schedule".
Regular Council Meeting minutes, December 3, 2025 · Item 8.1.5, PDF page 7
Council "accept the 2026 Budget, as amended, in principle" and directed staff "to prepare and bring forward the necessary by-law to adopt the 2026 Budget at the next regular meeting of Council."
Special Council Meeting (Budget) minutes, February 11, 2026 · Item 4.1, motion 2026-041, PDF page 4
+58%water, sewers and garbage, 2019 to 2024
Southwest Middlesex spent $2.0M on water, sewers and garbage in 2019 and $3.2M in 2024. Prices only went up about 18% in that time.
| Year | Water, sewers and garbage | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | +2% | +1% |
| 2021 | +104% | +4% |
| 2022 | +69% | +11% |
| 2023 | +77% | +16% |
| 2024 | +58% | +18% |
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
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.
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 Southwest Middlesex? Send us your answer and we will publish it with this question.
Water, sewers and garbage: 2019 $2.0M, 2020 $2.0M, 2021 $4.1M, 2022 $3.4M, 2023 $3.5M, 2024 $3.2M.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
Biggest driver: Sewage treatment, from $408K to $772K.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
$2,117,672owed to the Municipality for "Municipal drain work" at the end of 2024, up from $1,343,917
In its statements the Municipality lists what it is owed. The line "Municipal drain work" rose from $1,343,917 to $2,117,672 in 2024, an increase of $773,755 (worked out by us). That is more than half of the $1,007,875 by which accounts receivable (money owed) grew in the year, and it came in a year when the Municipality ended with a bank overdraft. Council also dealt with several new drains in 2025.
When a town pays for drain work and bills the landowners who benefit later, its own cash is tied up until they pay. How long that takes and what interest is charged affect how much the town has to borrow.
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 Southwest Middlesex? Send us your answer and we will publish it with this question.
Note 5, Accounts Receivable: "Municipal drain work" 2,117,672 (2023: 1,343,917). "Accounts receivable - trade and other" 829,807. Total 4,411,510 (2023: 3,403,635).
Municipality of Southwest Middlesex, Consolidated Financial Statements, December 31, 2024 (Graham Scott Enns LLP, October 15, 2025) · Note 5, Accounts Receivable, PDF page 16
Note 19 [b], change in non-cash assets and liabilities: "Accounts receivable" (1,007,875) for 2024 and 1,382,854 for 2023.
Municipality of Southwest Middlesex, Consolidated Financial Statements, December 31, 2024 (Graham Scott Enns LLP, October 15, 2025) · Note 19, Supplementary Information, PDF page 27
8council members for the October 26, 2026 election, per Council's February 4, 2026 decision; five are planned from 2030
On December 3, 2025 Council's own motion said it "has voted to reduce the size of Council" from eight to five members "effective for the 2026 Municipal Election", and asked the province to remove the Municipality from the strong-mayor list. On February 4, 2026 Council confirmed that "the existing council composition currently in force will remain in place for the 2026 municipal election" and that a five-member council would start with the 2030 election. On February 18, 2026 it passed by-law 2026/017 to that effect. The motion also told staff to "review internal governance processes and statutory deadline tracking". In August 2025 Council received a "Mayoral Direction" to start the 2026 budget process, under strong-mayor rules where the Mayor prepares the budget, and it defeated a motion to shorten the veto periods in those rules.
Candidates and voters need to know how many seats are on the ballot this fall. Strong-mayor powers change who writes the budget and who can veto changes to 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 Southwest Middlesex? Send us your answer and we will publish it with this question.
"Whereas Council has voted to reduce the size of Council ... from the current eight (8) members to five (5) members, consisting of the Mayor, Deputy Mayor, and one councillor per ward, effective for the 2026 Municipal Election".
Regular Council Meeting minutes, December 3, 2025 · Item 8.1.4 (CAO-2025-63), PDF page 6
"That Council confirm that the existing council composition currently in force will remain in place for the 2026 municipal election; And that Council direct Administration to prepare and bring forward a by-law ... expressly providing that the amended council composition will take effect for the 2030 municipal election".
Regular Council Meeting minutes, February 4, 2026 · Item 8.1.1, Council Composition Review (CAO-2026-02), PDF page 4
Council adopted "By-law 2026/017 Being a by-law to reduce the size of Council for the Corporation of the Municipality of Southwest Middlesex effective for the 2030 Municipal Election".
Regular Council Meeting minutes, February 18, 2026 · Item 17.5, By-laws, PDF page 13
Council received "the Mayoral Direction issued to staff to initiate the 2026 budget process and begin preparation of the Mayor's budget". A motion to reduce the veto time periods in O. Reg. 530/22 was recorded "Defeated".
Regular Council Meeting minutes, August 13, 2025 · Item 8.1.1 (CAO-2025-42), PDF page 5
8 of 8members whose "#" meeting count in the 2024 pay report matches the 2023 report
The yearly statement of council pay has a "#" column beside each member's meeting pay. For all eight members the "#" figures in the 2024 report are identical to the 2023 report, while the meeting pay amounts changed. The 2024 report says it uses "SWM By-law # 2023/007, as amended for 2024 rates". If the column was carried over from the year before, readers cannot tell from the report how many meetings the 2024 pay covers.
Council pay is public so residents can check it. If the count is not what the pay is based on, the report does not let them check 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 Southwest Middlesex? Send us your answer and we will publish it with this question.
2024 report: "#" column of 33.5 for the Mayor and for one councillor.
Council Remuneration Report for 2024 (FIN-2025-09) · Council Remuneration Report table, PDF page 2
2024 report: "#" column of 29.5 for two councillors.
Council Remuneration Report for 2024 (FIN-2025-09) · Council Remuneration Report table, PDF page 2
2024 report: "SWM By-law # 2023/007, as amended for 2024 rates, used in the remuneration calculations."
Council Remuneration Report for 2024 (FIN-2025-09) · Background, PDF page 1
2023 report: "#" column of 33.5 for the Mayor and for one councillor, and 29.5 for two councillors.
Council Remuneration Report for 2023 · Council Remuneration Report table, PDF page 2
−$2.9Mnet financial position, 2024
In 2019, Southwest Middlesex had $3.9M more in cash and money owed to it than it owed to others. By 2024 it was −$2.9M. About 73% of that change ($5.0M) is a new accounting rule from 2023: towns must now record the future cost of closing things like a landfill. That is not new spending or borrowing. Even leaving that out, only 24 of 73 similar towns are in a weaker position.
| Year | Net financial position |
|---|---|
| 2019 | $3.9M |
| 2020 | $6.5M |
| 2021 | $4.5M |
| 2022 | $4,216 |
| 2023 | −$2.0M |
| 2024 | −$2.9M |
This number is one of the clearest signs of whether a town is living within its means. The accounting-rule part is a bill that will come due when the landfill closes, not money already spent. The rest is real borrowing and spending of 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 Southwest Middlesex? Send us your answer and we will publish it with this question.
Net financial assets: 2019 $3.9M, 2020 $6.5M, 2021 $4.5M, 2022 $4,216, 2023 −$2.0M, 2024 −$2.9M.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 70, line 9945 · archived copy
Future landfill and similar closing costs recorded: $5.0M. Long-term debt: $0. Temporary loans: $0.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 70, lines 2920, 2699, 2099 · archived copy
$422per home on garbage, dump and recycling, 2024
Southwest Middlesex spent about $422 per home on garbage, dump and recycling in 2024. The typical similar town spent $210. Only 4 of 73 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 Southwest Middlesex? Send us your answer and we will publish it with this question.
Garbage, dump and recycling per home: Southwest Middlesex $422; typical similar town $210; ranked 5th highest of 74.
Ontario Financial Information Return (FIR), 2024, 73 similar municipalities · Schedule 40 and Schedule 2 · archived copy