Questions · 10 so far
We read West Lincoln's financial reports and meeting minutes, and compared its numbers with 76 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
$3,702per home on long-term debt, 2024
West Lincoln spent about $3,702 per home on long-term debt in 2024. The typical similar town spent $1,136. Only 6 of 76 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.
$10,506,490general levy adopted for 2026, against $10,790,000 proposed
The levy is the total amount the Township asks property owners to pay for its own services. In November 2025 staff proposed a general (base) levy of $10,790,000. In January 2026 the Township said Council adopted a general levy of $10,506,490. That is $283,510 less (worked out by us). The documents we read list the 23 amendments members of Council proposed, but not which ones passed.
Found by reading the town's own documents · 3 sources
$250,000of 2025 surplus counted on to lower the 2026 levy, up from $150,000
A surplus is money left over when a year ends. For several years the Township's base budget has counted on $150,000 of last year's surplus to lower the levy. For 2026 it raised that to $250,000. Staff say this works only if a surplus of at least that size keeps happening, and warn that it is unlikely to continue at the same level. Staff expected a 2025 surplus of about $450,000. The 2024 statements show an operating surplus of $1,343,327.
Found by reading the town's own documents · 3 sources
October 28, 2025date of the auditor's report on the 2024 statements, against July 18, 2024 for 2023
An audit is an outside accountant's check of the Township's yearly financial statements. The auditor's report on the 2023 statements is dated July 18, 2024. The report on the 2024 statements is dated October 28, 2025: about 6 months after year-end for 2023 and about 10 months for 2024 (worked out by us). On October 5, 2026, the Township's budgets and finances page listed the 2024 statements as the newest, and we did not find 2025 statements.
Found by reading the town's own documents · 3 sources
$4,443,249spent on capital assets in 2024, against a budget of $9,771,500
Capital spending is money for lasting things such as roads, buildings and trucks. The 2024 budget planned $9,771,500 of capital purchases. The statements show $4,443,249. Development charges (fees on new building that pay for growth projects) counted as capital revenue came in at $108,627 against a budget of $2,556,500. At year-end the Township held $2,666,805 of development charges not yet used.
Found by reading the town's own documents · 3 sources
$1,121,065interest and dividend income in 2024, against a budget of $330,000
The Township invests its savings. In 2024 it budgeted $330,000 of interest and dividend income and booked $1,121,065. The year before it booked $1,043,663. For 2026 the budget raised this line by only $13,500. Penalties and interest on unpaid taxes were also over budget: $439,585 against $330,000.
Found by reading the town's own documents · 2 sources
$440,000of the 2026 levy increase offset by a bigger overhead charge to fee-funded services
Staff list $440,000 of 2026 levy relief from an "Increase in Corporate Program Support Allocation to Rate-Funded Areas". That is the share of office and management costs charged to services paid by user fees rather than taxes. It is the largest single item on the budget's list of ways to reduce the increase, more than the $117,800 provincial grant increase. Water and sewer are paid 100% by fees, and their rates go up on January 1, 2026: the water rate per cubic metre goes from $1.81 to $1.99.
Found by reading the town's own documents · 3 sources
+52%parks, arena and library, 2019 to 2024
West Lincoln spent $2.3M on parks, arena and library in 2019 and $3.5M in 2024. Prices only went up about 18% in that time. Only 15 of 76 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
Background that helps make sense of the rest.
$995,023in the Contingency Reserve at the end of 2024, down from $1,788,504
A reserve is money set aside for a purpose. The Contingency Reserve was $1,788,504 at the end of 2023 and $995,023 at the end of 2024, a drop of $793,481 (worked out by us). The Township says the Contingency Reserve has been used to cover part of a staff pay grid plan, and that the 2024 operating surplus was put into it afterwards.
Found by reading the town's own documents · 2 sources
$354,913licences and permits revenue in 2024, against a budget of $462,040
Building permits are meant to pay for the building department through fees, not taxes. The Township's building reserve was below zero at the end of both 2023 (-$94,507) and 2024 (-$20,654). Licences and permits revenue was $354,913 in 2024 against a budget of $462,040.
Found by reading the town's own documents · 2 sources
$3,702per home on long-term debt, 2024
West Lincoln spent about $3,702 per home on long-term debt in 2024. The typical similar town spent $1,136. Only 6 of 76 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 West Lincoln? Send us your answer and we will publish it with this question.
Long-term debt per home: West Lincoln $3,702; typical similar town $1,136; ranked 7th highest of 77.
Ontario Financial Information Return (FIR), 2024, 76 similar municipalities · Schedule 40 and Schedule 2 · archived copy
$10,506,490general levy adopted for 2026, against $10,790,000 proposed
The levy is the total amount the Township asks property owners to pay for its own services. In November 2025 staff proposed a general (base) levy of $10,790,000. In January 2026 the Township said Council adopted a general levy of $10,506,490. That is $283,510 less (worked out by us). The documents we read list the 23 amendments members of Council proposed, but not which ones passed.
A lower tax bill is welcome. It matters whether it came from lasting savings or from one-time money that has to be found again next year, because that decides what the 2027 tax increase will look like.
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 West Lincoln? Send us your answer and we will publish it with this question.
The budget report says the proposed 2026 budget "is supported by a proposed base tax levy of $10,790,000 and a hospital levy of $206,000" and that the total proposed levy represents a 3.98% increase over 2025.
Report T-19-2025, 2026 Proposed Operating and Capital Budget · Overview, PDF page 1
The Township's news release says that with Council-approved amendments "the final 2026 budget reflects a general tax levy of $10,506,490 and hospital levy of $206,000", together a 1.26% increase over 2025 after assessment growth.
West Lincoln Council adopts 2026 Budget (news release) · first three paragraphs
Staff report T-01-2026 lists 23 proposed budget amendments received by December 31, 2025. They include proposals to take $205,100 and $205,102 from surplus (PBA-05-2025 and PBA-14-2025), $100,000 more from surplus (PBA-10-2025), $36,620 from one position (PBA-17-2025) and $9,400 from the Canada Day event (PBA-19-2025). Staff "strongly cautions" against using more surplus. This report shows what was proposed, not what passed.
Report T-01-2026, 2026 Proposed Operating and Capital Budget Amendments · Schedule A, PDF pages 6 to 11
$250,000of 2025 surplus counted on to lower the 2026 levy, up from $150,000
A surplus is money left over when a year ends. For several years the Township's base budget has counted on $150,000 of last year's surplus to lower the levy. For 2026 it raised that to $250,000. Staff say this works only if a surplus of at least that size keeps happening, and warn that it is unlikely to continue at the same level. Staff expected a 2025 surplus of about $450,000. The 2024 statements show an operating surplus of $1,343,327.
If the budget relies on leftovers, a year without a surplus means a bigger tax jump. The Township itself has said it wants to avoid large swings in the levy.
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 West Lincoln? Send us your answer and we will publish it with this question.
Staff explain that "the 2026 proposed budget currently reflects $250,000 from the 2025 (prior year) surplus", that the base amount had been $150,000, and that in future years there "must be a minimum $250,000 operating surplus" to keep this up. Staff "strongly" caution against using more of the anticipated 2025 surplus.
Report T-01-2026, 2026 Proposed Operating and Capital Budget Amendments · Schedule A, item PBA-05-2025, PDF page 6
The budget report says "Administration is anticipating a 2025 surplus of approximately $450,000", and that a report on the final 2025 surplus will come once the 2025 audit is completed.
Report T-19-2025, 2026 Proposed Operating and Capital Budget · PDF page 5
Note 11, Accumulated surplus: "Operating surplus" was $1,343,327 at December 31, 2024 and $442,519 at December 31, 2023.
Consolidated Financial Statements, December 31, 2024 · Note 11, PDF page 24
October 28, 2025date of the auditor's report on the 2024 statements, against July 18, 2024 for 2023
An audit is an outside accountant's check of the Township's yearly financial statements. The auditor's report on the 2023 statements is dated July 18, 2024. The report on the 2024 statements is dated October 28, 2025: about 6 months after year-end for 2023 and about 10 months for 2024 (worked out by us). On October 5, 2026, the Township's budgets and finances page listed the 2024 statements as the newest, and we did not find 2025 statements.
Residents and Council use audited statements to see how last year's money was really spent. The later they come, the less use they are for the next 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 West Lincoln? Send us your answer and we will publish it with this question.
The independent auditor's report, KPMG LLP, Hamilton, is dated October 28, 2025.
Consolidated Financial Statements, December 31, 2024 · Independent Auditor's Report, PDF page 6
The independent auditor's report on the 2023 statements is dated July 18, 2024.
Consolidated Financial Statements, December 31, 2023 · Independent Auditor's Report, PDF page 3
On the Township's budgets and finances page, the newest financial statement listed on October 5, 2026 was "2024 Financial Statement"; no 2025 statement was listed.
Budgets and Finances page · Financial statements section
$4,443,249spent on capital assets in 2024, against a budget of $9,771,500
Capital spending is money for lasting things such as roads, buildings and trucks. The 2024 budget planned $9,771,500 of capital purchases. The statements show $4,443,249. Development charges (fees on new building that pay for growth projects) counted as capital revenue came in at $108,627 against a budget of $2,556,500. At year-end the Township held $2,666,805 of development charges not yet used.
Residents pay reserve contributions and fees for projects. If projects slip year after year, the money sits unused while costs rise, and service promises are late.
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 West Lincoln? Send us your answer and we will publish it with this question.
Statement of changes in net financial assets, 2024: "Acquisition of tangible capital assets" budget (9,771,500), actual (4,443,249); 2023 actual (11,559,041).
Consolidated Financial Statements, December 31, 2024 · Statement of Changes in Net Financial Assets, PDF page 9
Note 15, User charges, capital "Development charges": budget 2,556,500, actual 108,627, 2023 actual 1,276,918.
Consolidated Financial Statements, December 31, 2024 · Note 15, PDF page 27
Note 6, Deferred revenue: "Development Charges Act" $2,666,805 at the end of 2024, $2,427,275 at the end of 2023.
Consolidated Financial Statements, December 31, 2024 · Note 6, PDF page 20
$1,121,065interest and dividend income in 2024, against a budget of $330,000
The Township invests its savings. In 2024 it budgeted $330,000 of interest and dividend income and booked $1,121,065. The year before it booked $1,043,663. For 2026 the budget raised this line by only $13,500. Penalties and interest on unpaid taxes were also over budget: $439,585 against $330,000.
Low budget estimates produce surpluses, and surpluses are then used to cut taxes. Residents may be asked to pay more tax up front than the Township needs, or the surplus may be hiding how much of the budget depends on interest rates.
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 West Lincoln? Send us your answer and we will publish it with this question.
Note 17, Other revenue: "Interest and dividend income" budget 330,000, actual 1,121,065, 2023 actual 1,043,663. "Penalties and interest on taxes" budget 330,000, actual 439,585.
Consolidated Financial Statements, December 31, 2024 · Note 17, PDF page 28
The 2026 budget slide on mitigating factors lists "Increase to Budgeted Investment Income" of $(13,500), or (0.13)% of the levy.
Report T-19-2025, 2026 Proposed Operating and Capital Budget · Schedule I, slide "Mitigating Factors", PDF page 134
$440,000of the 2026 levy increase offset by a bigger overhead charge to fee-funded services
Staff list $440,000 of 2026 levy relief from an "Increase in Corporate Program Support Allocation to Rate-Funded Areas". That is the share of office and management costs charged to services paid by user fees rather than taxes. It is the largest single item on the budget's list of ways to reduce the increase, more than the $117,800 provincial grant increase. Water and sewer are paid 100% by fees, and their rates go up on January 1, 2026: the water rate per cubic metre goes from $1.81 to $1.99.
Moving a cost from taxes to user fees changes who pays. Water and sewer customers pay it through their bills, while the tax bill looks smaller. It is legitimate if the costs are real, but residents can ask how the share is worked out.
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 West Lincoln? Send us your answer and we will publish it with this question.
Mitigating factors slide: "Increase in Corporate Program Support Allocation to Rate-Funded Areas" $(440,000), or (4.29)% of the levy; "Increase to OMPF Grant" $(117,800).
Report T-19-2025, 2026 Proposed Operating and Capital Budget · Schedule I, slide "Mitigating Factors", PDF page 134
Water and wastewater slide: the 2026 expenditure budget totals $5,793,660, fully funded by fees, and Region charges are $3,330,500 or 57.5% of costs. The Township says it has tried to keep rates below the Region's increases.
Report T-19-2025, 2026 Proposed Operating and Capital Budget · Schedule I, slide "2026 Water & Wastewater Budget", PDF page 135
Water consumptive rate per cubic metre: $1.99 in January 2026, $1.81 current.
Report T-19-2025, 2026 Proposed Operating and Capital Budget · Schedule I, slide "2026 Water & Wastewater Rates", PDF page 136
+52%parks, arena and library, 2019 to 2024
West Lincoln spent $2.3M on parks, arena and library in 2019 and $3.5M in 2024. Prices only went up about 18% in that time. Only 15 of 76 similar towns had faster growth here.
| Year | Parks, arena and library | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | +3% | +1% |
| 2021 | +18% | +4% |
| 2022 | +33% | +11% |
| 2023 | +45% | +16% |
| 2024 | +52% | +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 West Lincoln? Send us your answer and we will publish it with this question.
Parks, arena and library: 2019 $2.3M, 2020 $2.3M, 2021 $2.7M, 2022 $3.0M, 2023 $3.3M, 2024 $3.5M.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
Biggest driver: Arena and buildings, from $1.2M to $1.6M.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
Typical growth among similar towns: 34%. West Lincoln ranks 16th of 77.
Ontario Financial Information Return (FIR), 2024, 76 similar municipalities · Schedule 40 · archived copy
$995,023in the Contingency Reserve at the end of 2024, down from $1,788,504
A reserve is money set aside for a purpose. The Contingency Reserve was $1,788,504 at the end of 2023 and $995,023 at the end of 2024, a drop of $793,481 (worked out by us). The Township says the Contingency Reserve has been used to cover part of a staff pay grid plan, and that the 2024 operating surplus was put into it afterwards.
Reserves are the Township's cushion for surprises. It is fair to ask how big the cushion is, and how long the pay plan will keep drawing on 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 West Lincoln? Send us your answer and we will publish it with this question.
Note 12, Reserves and reserve funds: "Contingencies" $995,023 in 2024 and $1,788,504 in 2023.
Consolidated Financial Statements, December 31, 2024 · Note 12, PDF page 25
Staff say "the 2024 operating surplus has been fully allocated to the Contingency Reserve (Staff Report T-17-2025)". On the non-union salary grid plan, staff say the 2023 extension "required further use of the Contingency Reserve".
Report T-01-2026, 2026 Proposed Operating and Capital Budget Amendments · Schedule A, items PBA-05-2025 (PDF page 6) and PBA-11-2025 (PDF page 8)
$354,913licences and permits revenue in 2024, against a budget of $462,040
Building permits are meant to pay for the building department through fees, not taxes. The Township's building reserve was below zero at the end of both 2023 (-$94,507) and 2024 (-$20,654). Licences and permits revenue was $354,913 in 2024 against a budget of $462,040.
If permit fees do not cover the department, the gap has to be covered from somewhere else, or the reserve stays negative. A negative reserve is an early sign that fees or volumes may need a closer look.
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 West Lincoln? Send us your answer and we will publish it with this question.
Note 12, Reserves and reserve funds: "Building revenues" (20,654) in 2024 and (94,507) in 2023.
Consolidated Financial Statements, December 31, 2024 · Note 12, PDF page 25
Note 15, User charges: "Licences and permits" budget 462,040, actual 354,913, 2023 actual 405,290.
Consolidated Financial Statements, December 31, 2024 · Note 15, PDF page 27