Not the full picture. Built from public records, which leave things out.Older reportDetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 An older report. We have no 2024 report for Tehkummah in the Province's latest release, so these pages use its 2022 report. It may simply be filed late. Read by hand. We read Tehkummah's own documents for this site in October 2026; the Sources page lists which ones. The comparisons with other places still come from the Province's yearly reports.
Questions · 9 so far
Things worth asking about
We read Tehkummah's financial reports and meeting minutes, and compared its numbers with 36 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.
August 14, 2024the date on the auditor's report for the year ended December 31, 2022
Every year a township has its books checked by an outside auditor, and then publishes the audited statements. For the year ended December 31, 2022, the auditor's report is dated August 14, 2024, about 19 months after the year ended (worked out by us). The 2021 statements are signed the same day. In December 2025 council recorded that provincial funding had been withheld since July 2025 because the 2023 audit and the yearly financial report to the Province were not complete. We did not find 2023, 2024 or 2025 statements on the Township's public documents page.
Found by reading the town's own documents · 4 sources
$1,605,359the 2025 municipal levy council approved on September 9, 2025
The levy is the total amount a township asks ratepayers to pay in property tax. At a September 3, 2025 special meeting the budget overview said about $500,000 had to be cut to balance it. On September 9, 2025 council approved a 2025 levy of $1,605,359 after seeing what a 5, 8 and 12% increase would mean for the residential rate. Tax rate bylaws were then adopted on December 18 and again on December 22, 2025. We did not find an adopted 2025 budget document.
Found by reading the town's own documents · 4 sources
$40,491in the landfill reserve fund at the end of 2022, against a liability of $172,911
A township with a landfill must pay to close it and watch it for years afterwards. The 2022 statements put the present value of that liability at $172,911 and the landfill's estimated remaining life at 0.2 years, down from 1.2 years a year earlier. The reserve fund set aside for it was $40,491, and the statements say no assets were specifically set aside to pay the liability. By our arithmetic the reserve covers about a quarter of it (worked out by us).
Found by reading the town's own documents · 2 sources
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Tehkummah had $529K saved at the end of 2022, up from $519K in 2019. That is 32% of one year's spending. Only 7 of 36 similar towns had less, compared with what they spend.
Found automatically from the town's financial reports · 2 sources
$376,692.50loan for a new snowplow, approved September 9, 2025
On September 9, 2025 council approved an 84-month loan of $376,692.50 at 5.95% for a new snowplow, with monthly payments of $5,493.91, and paid the $48,970.03 in HST from its own funds. Council gave a reason: the old truck could no longer pass a mechanical inspection. At the end of 2022 the Township's long-term debt was $322,711, so this one loan is larger than all of that debt (worked out by us from two documents). Over 84 months the payments add up to $461,488.44 (worked out by us).
Found by reading the town's own documents · 3 sources
$441,516provincial transfers recorded in 2022, against a budget of $1,071,690
The 2022 statements put a budget column beside the actual results. Provincial transfers were budgeted at $1,071,690 and recorded at $441,516. The statements explain part of this: $271,300 of provincial and foundation money received in 2022 is held as deferred revenue, meaning money received that has not yet been counted because the work it pays for is not done. Capital purchases were budgeted at $597,929 and came to $130,518. The statements also say the budget is built on a different basis from the statements.
Found by reading the town's own documents · 3 sources
$84,776general revenue fund deficit at December 31, 2022, down from $433,133
A township's accumulated surplus is split into the general revenue fund (day-to-day money), reserves and the value of its buildings and roads. At the end of 2022 the general revenue fund was (84,776), after (433,133) a year earlier, so it improved by $348,357 during 2022 (worked out by us). Reserves were $896,775. The Township had an unused $200,000 line of credit.
Found by reading the town's own documents · 2 sources
8closed sessions in the readable minutes from August 28, 2025 to January 13, 2026 (counted by us)
Council may meet in private only for reasons listed in the Municipal Act. In the minutes we could read for August 28, 2025 to January 13, 2026, council went into closed session eight times, for personal matters, labour relations, legal advice or all of these. Each time the public minutes give only a short line when council returns to open session. The sessions ran from 12 minutes to about two hours and twenty minutes (worked out by us from the times printed).
Found by reading the town's own documents · 8 sources
six monthsthe extension council asked for on December 18, 2025
From at least August 2025 council's agendas were "prepared and circulated by E4m", an outside firm. In December 2025 council extended its engagement by six months, and the September 15, 2026 agenda lists the firm's engagement and an extension of its agreement as items. We did not find the contract or its cost.
Found by reading the town's own documents · 2 sources
August 14, 2024the date on the auditor's report for the year ended December 31, 2022
Every year a township has its books checked by an outside auditor, and then publishes the audited statements. For the year ended December 31, 2022, the auditor's report is dated August 14, 2024, about 19 months after the year ended (worked out by us). The 2021 statements are signed the same day. In December 2025 council recorded that provincial funding had been withheld since July 2025 because the 2023 audit and the yearly financial report to the Province were not complete. We did not find 2023, 2024 or 2025 statements on the Township's public documents page.
Why it matters
Residents cannot see how the Township's money is doing without current audited statements. Withheld provincial money is money the Township is counting on.
It could be because…
A change of auditor, staffing changes or a backlog can delay an audit in a very small township.
The later years may be finished and simply not posted yet.
The funding may have been released since council recorded the problem. We did not find a later record either way.
Questions you could ask
When will the 2023, 2024 and 2025 audited statements be finished and posted?
Has the provincial funding that was withheld been released, and how much was it?
What does the Township's published plan say about keeping future audits on time?
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 Tehkummah?Send us your answer and we will publish it with this question.
The evidence
The auditor's report on the 2022 statements is dated "August 14, 2024" and gives a clean opinion that the statements "present fairly, in all material respects, the financial position of the Township as at December 31, 2022".
Council's resolution says it "has recently learned that provincial funding has been withheld commencing in July of 2025, due to the failure of the municipality to complete the 2023 audit/FIR as well as other required reporting". Council then asked for the outside firm's work to be extended.
$1,605,359the 2025 municipal levy council approved on September 9, 2025
The levy is the total amount a township asks ratepayers to pay in property tax. At a September 3, 2025 special meeting the budget overview said about $500,000 had to be cut to balance it. On September 9, 2025 council approved a 2025 levy of $1,605,359 after seeing what a 5, 8 and 12% increase would mean for the residential rate. Tax rate bylaws were then adopted on December 18 and again on December 22, 2025. We did not find an adopted 2025 budget document.
Why it matters
Most townships set their budget and levy in the first months of the year. A levy set in September and rates in December may mean the year's final tax bills came late, and residents may have had little notice of the size of the increase.
It could be because…
The Township changed who prepares its budget during 2025, and the work may have started late.
Council may have been waiting on provincial funding, assessment information or the audit.
A second tax rate bylaw may have corrected the first.
Questions you could ask
When was the 2025 budget adopted, and where can residents read it?
How much did the residential tax rate rise, and which of the 5, 8 or 12% choices did council pick?
Why were two tax rate bylaws adopted four days apart, and which one is in force?
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 Tehkummah?Send us your answer and we will publish it with this question.
The evidence
The consultant "provided Council with an overview of the budget and indicated that there was a need to cut approximately $500,000 to balance the budget". Council asked for scenarios showing "the impact of the proposed levy change on ratepayers".
The consultant "shared with Council the impact of a 5, 8 and 12% increase in the levy on the residential tax rate". Council then "approves a municipal levy in the amount of $1,605,359 for the 2025 taxation year, for the purpose of issuing tax bills".
$40,491in the landfill reserve fund at the end of 2022, against a liability of $172,911
A township with a landfill must pay to close it and watch it for years afterwards. The 2022 statements put the present value of that liability at $172,911 and the landfill's estimated remaining life at 0.2 years, down from 1.2 years a year earlier. The reserve fund set aside for it was $40,491, and the statements say no assets were specifically set aside to pay the liability. By our arithmetic the reserve covers about a quarter of it (worked out by us).
Why it matters
If the landfill closes, the gap between the liability and the money set aside would have to come from taxes or other reserves. Residents who use the site would also need another place for their waste.
It could be because…
The remaining-life estimate is reviewed each year and can change if the site is expanded, reshaped or used less.
The Township may have added to the reserve or found other money since 2022. The later statements are not posted.
The Township's February 2026 newsletter asks residents to separate recyclables to extend the landfill's life, so it is working on the problem.
Questions you could ask
What does the Township's latest engineer's estimate say about the landfill's remaining life and closure cost?
Does council plan to add to the landfill reserve, and when?
Where will residents take their waste when the site closes?
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 Tehkummah?Send us your answer and we will publish it with this question.
The evidence
Note 12 shows "Estimated remaining capacity" of 80 m3 in 2022 against 569 m3 in 2021, and "Estimated remaining life" of 0.2 years against 1.2 years. "Present value of current estimated liability" is 172,911.
"The reserve fund balance at the end of the year amounts to $40,491 (2021 - $40,491). At year-end, no assets have been specifically designated for settling this liability."
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Tehkummah had $529K saved at the end of 2022, up from $519K in 2019. That is 32% of one year's spending. Only 7 of 36 similar towns had less, compared with what they spend.
Does Tehkummah have enough saved for repairs and emergencies?
$0$200K$400K$600K$800K
$529K
2019202020212022
Show as a table
Year
Savings (reserves)
2019
$519K
2020
$529K
2021
$609K
2022
$529K
Why it matters
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.
It could be because…
The town spent savings on purpose, on projects that were planned and saved up for.
Some savings were used to match grant money, which brings in more than it costs.
The town has a plan to rebuild its savings.
Questions you could ask
Does the town have a written reserve policy with a target amount?
What were the savings spent on between 2019 and 2022?
What is the plan to rebuild them, and by when?
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 Tehkummah?Send us your answer and we will publish it with this question.
$376,692.50loan for a new snowplow, approved September 9, 2025
On September 9, 2025 council approved an 84-month loan of $376,692.50 at 5.95% for a new snowplow, with monthly payments of $5,493.91, and paid the $48,970.03 in HST from its own funds. Council gave a reason: the old truck could no longer pass a mechanical inspection. At the end of 2022 the Township's long-term debt was $322,711, so this one loan is larger than all of that debt (worked out by us from two documents). Over 84 months the payments add up to $461,488.44 (worked out by us).
Why it matters
Borrowing for a safety-critical vehicle is ordinary. It is worth knowing how it sits next to the Township's other debt and its yearly debt limit.
It could be because…
The Township's old debts were being paid down, so the total may be smaller than $322,711 by now.
The Township may be well within the yearly debt payment limit the Province sets.
A plow that cannot pass inspection cannot legally be used on winter roads.
Questions you could ask
What did the old plow truck sell for, and where was the money booked?
What is the Township's total debt today, and how close is it to the yearly repayment limit?
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 Tehkummah?Send us your answer and we will publish it with this question.
The evidence
Resolution 2025-180 says "the Peterbilt snowplow is no longer able to pass a mechanical" and authorizes "an 84 month fixed term loan agreement" in the amount of "$376,692.50", payable "in the amount of $5,493.91" a month at "5.95%", with "HST of $48,970.03" paid "from Township funds - not financed".
On October 9, 2025 council declared the old "2010 Peterbilt Plow Truck, Wing and Plow" surplus and told staff to sell it by sealed bids and report back.
$441,516provincial transfers recorded in 2022, against a budget of $1,071,690
The 2022 statements put a budget column beside the actual results. Provincial transfers were budgeted at $1,071,690 and recorded at $441,516. The statements explain part of this: $271,300 of provincial and foundation money received in 2022 is held as deferred revenue, meaning money received that has not yet been counted because the work it pays for is not done. Capital purchases were budgeted at $597,929 and came to $130,518. The statements also say the budget is built on a different basis from the statements.
Why it matters
A large gap between budget and actual is a normal question to ask of any budget. Here the Township's own notes give the main reasons, so we list this as context only.
It could be because…
Grants budgeted for projects that were not finished in 2022 are counted when the work is done, not when the money arrives.
The budget treats reserves and capital projects differently from the statements, as the Township says in its notes.
Questions you could ask
Which projects were the 2022 provincial grants for, and were they finished?
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 Tehkummah?Send us your answer and we will publish it with this question.
The evidence
Under Government transfers, "Province of Ontario" shows 1,071,690 in the 2022 budget column and 441,516 in the 2022 actual column. In the Statement of Changes in Net Financial Assets, "Purchase of tangible capital assets" shows (597,929) budget against (130,518) actual.
Note 10 lists deferred revenue of 271,300 at the end of 2022, made up of Ontario Trillium Foundation 135,900, Ministry of Northern Development, Mines, Natural Resources and Forestry 128,204 and Ministry of Seniors and Accessibility 7,196.
$84,776general revenue fund deficit at December 31, 2022, down from $433,133
A township's accumulated surplus is split into the general revenue fund (day-to-day money), reserves and the value of its buildings and roads. At the end of 2022 the general revenue fund was (84,776), after (433,133) a year earlier, so it improved by $348,357 during 2022 (worked out by us). Reserves were $896,775. The Township had an unused $200,000 line of credit.
Why it matters
A negative day-to-day balance means the Township had spent money it had not yet collected or had borrowed from its own reserves. It improved in 2022, but later years are not posted.
It could be because…
Grant money and tax bills received late in the year can leave the day-to-day fund negative on paper while cash is fine.
Council may have planned to cover the deficit from reserves.
Questions you could ask
What was the general revenue fund at the end of 2023, 2024 and 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 Tehkummah?Send us your answer and we will publish it with this question.
The evidence
Note 14, Accumulated surplus: "General revenue fund" (84,776) in 2022 and (433,133) in 2021; "Reserves and reserve funds" 896,775 and 954,997.
8closed sessions in the readable minutes from August 28, 2025 to January 13, 2026 (counted by us)
Council may meet in private only for reasons listed in the Municipal Act. In the minutes we could read for August 28, 2025 to January 13, 2026, council went into closed session eight times, for personal matters, labour relations, legal advice or all of these. Each time the public minutes give only a short line when council returns to open session. The sessions ran from 12 minutes to about two hours and twenty minutes (worked out by us from the times printed).
Why it matters
Closed sessions are allowed and often needed. The public can only judge them by what is reported back, and the reports here are brief.
It could be because…
Personnel, legal and contract matters must be discussed in private by law.
A small council with a changing staff team may have more such business than usual.
Some minutes in this period are scanned pictures we could not read, so the real number may be higher.
Questions you could ask
Could council report more in public after each closed session, within what the law allows?
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 Tehkummah?Send us your answer and we will publish it with this question.
The evidence
Council moved into closed session at "8:52 P.M." and returned at "9:52 P.M."
six monthsthe extension council asked for on December 18, 2025
From at least August 2025 council's agendas were "prepared and circulated by E4m", an outside firm. In December 2025 council extended its engagement by six months, and the September 15, 2026 agenda lists the firm's engagement and an extension of its agreement as items. We did not find the contract or its cost.
Why it matters
An outside firm doing a township's administrative work is a real cost in a township this size, and residents can reasonably ask what it is.
It could be because…
A small township can find it cheaper to hire a firm for a time than to recruit and train staff.
The work may include policy projects and the 2023 audit catch-up, not only meeting support.
Questions you could ask
What is the total paid to the firm since 2025, and what does the agreement cover?
Is the agreement posted anywhere?
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 Tehkummah?Send us your answer and we will publish it with this question.
The evidence
Council's resolution says it "entered into an agreement with E4m to act as [staff] for Council meetings, level of service discussions and other policy creation" and asks that E4m's engagement "be extended for a period of six (6) months".
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