Not the full picture. Built from public records, which leave things out.Read by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date. Check the sources, and tell us if you spot a mistake. What this site can't tell you Read by hand. We read West Perth'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 West Perth's financial reports and meeting minutes, and compared its numbers with 46 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.
$4,257,778surplus in 2025, against a budget figure of $243,160
A surplus is what is left when a year's revenue is more than its spending. The audited 2025 statements show an annual surplus of $4,257,778. The budget figure printed beside it is $243,160. In 2024 the statements show $3,384,305 against a budget figure of $1,322,830. Revenue in 2025 was $25,683,343 against a budget figure of $22,037,416. The Municipality's budget book says a municipal budget must be balanced, so the budget figures in the statements are a restated version, not the amount Council voted on.
Found by reading the town's own documents · 4 sources
$2,643,445investment income in 2025, against a budget figure of $482,900
Investment income is the interest and gains the Municipality earns on money it has saved. In 2025 it printed at $2,643,445 against a budget figure of $482,900. In 2024 it was $961,946 against $386,900. At the end of 2025 the Municipality held cash and cash equivalents of $24,341,338 and investments of $8,359,361. The statements say the principal protected notes, which are most of the investments, earn a return "determined upon maturity", so we do not know what made up the 2025 figure.
Found by reading the town's own documents · 4 sources
$2,930,332owed to CIBC at December 31, 2025, due in 2026
The Municipality borrowed $3,000,000 in 2024 from a bank (CIBC) at 4.74% interest, for land. The statements show the loan at $2,930,332 at the end of 2025 and say it is due in 2026. The land is held as "Land inventory held for sale" at $4,518,169, the same amount at the end of 2024 and 2025. The 2025 statements show "Industrial land sales and miscellaneous" of 13,162. The Municipality's budget book says the loan "will be repaid when lots are sold within the Heron Business Park". The 2026 Mayor's Budget lists development of the Heron Business Park as a capital priority.
Found by reading the town's own documents · 5 sources
$15 millionice pad replacement planned for 2027, with a $20 million wastewater plant expansion in 2028
Capital means building and replacing things that last, like roads and arenas. The 10-year capital plan staff gave Council in February 2025 shows spikes: an ice pad replacement ($15 million, 2027), a wastewater treatment plant expansion ($20 million, 2028), a water standpipe ($5 million, 2030) and a landfill ($4.5 million, 2032). Staff say they expect grants for these, "or the use of debt will be required". The 2025 statements show reserves and reserve funds of $24,868,670 and municipal debt of $6,375,783. The 2026 Mayor's Budget says the operating budget "accounts for required Arena debt payments", but the 2025 statements list no loan for an arena.
Found by reading the town's own documents · 5 sources
West Perth spent $1.3M on parks, arena and library in 2019 and $2.9M in 2025. Prices only went up about 21% in that time. Only 6 of 46 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
$861,803increase in the municipal levy for 2026, printed as 7.12%
The levy is the amount raised from property taxes. The 2025 budget book says the 2025 levy is $12,100,574, up from $11,142,523 in 2024 (an increase of about 8.6%, worked out by us). For 2026 the Municipality says the levy will rise by $861,803, which it prints as 7.12%, a tax rate increase of 5.65% after growth. The Municipality has explained part of this: police costs, the conservation authority levy, gravel costs, debt payments and a new transit service.
Found by reading the town's own documents · 4 sources
9 pagesin the 2026 Mayor's Budget PDF, against 134 in the 2025 budget report (page counts worked out by us)
Since May 1, 2025, West Perth's mayor has had strong mayor powers, which include proposing the budget. The budget page has a "2026 Mayors Budget" tab with a media release (December 18, 2025) and a short PDF called the Mayor's Budget. The PDF has 9 pages (counted by us), against the 2025 budget report, which has 134 pages and explains each major change. The 2026 PDF's financial pages are marked "Run Date: 12/4/25", which is before the December 18, 2025 approval. We did not find a final adopted 2026 budget book or a by-law for 2026 on the page. The page links the 2025 budget by-law.
Found by reading the town's own documents · 4 sources
2027the year the notes call the first effective year "for the Township"
Note 1 of the 2025 statements says the Municipality of West Perth "operates under the provisions of the Community Charter". The Community Charter is British Columbia's municipal law; Ontario municipalities work under the Municipal Act, 2001. A later note says the new accounting standards' "first effective year for the Township" is the year ending December 31, 2027. West Perth is not a township. This does not change any figure, but it suggests wording was carried over from another client's statements.
Found by reading the town's own documents · 2 sources
$4,257,778surplus in 2025, against a budget figure of $243,160
A surplus is what is left when a year's revenue is more than its spending. The audited 2025 statements show an annual surplus of $4,257,778. The budget figure printed beside it is $243,160. In 2024 the statements show $3,384,305 against a budget figure of $1,322,830. Revenue in 2025 was $25,683,343 against a budget figure of $22,037,416. The Municipality's budget book says a municipal budget must be balanced, so the budget figures in the statements are a restated version, not the amount Council voted on.
Why it matters
A budget is the promise made to taxpayers about what the year will cost. When the result is better than the promise two years running, residents may have paid more tax than was needed, or the budget may be set in a way that leaves the real picture out. The Municipality's own budget book says unspent money is moved to reserves, so the money may not have been lost.
It could be because…
The statements restate the budget to the accounting basis used in the statements. The budget Council adopts is balanced, so a gap can come from that restating and not from cash.
The budget book says that in 2024 capital projects that were not finished, and costs that were committed but not spent by year end, were moved to reserves so the money stays available. Some surplus may be timing.
Some of the extra revenue may be one-time money, such as grants or interest, that was not predictable when the budget was set.
Questions you could ask
How much of the 2025 surplus of $4,257,778 was money that was planned to be moved to reserves, and how much was not planned?
Will Council be shown, in public, a list of which lines made up the gap between the budget figure and the result?
Is the 2026 levy increase set after taking the 2024 and 2025 surpluses into account?
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 Perth?Send us your answer and we will publish it with this question.
The evidence
Statement of operations, 2025: "Annual surplus (deficit)" budget 243,160, 2025 actual 4,257,778, 2024 actual 3,384,305. Total revenue budget 22,037,416, actual 25,683,343 (2024: 24,001,954). Total expenditure budget 21,794,256, actual 21,425,565.
Note 15, Budget amounts: "Approved budget annual surplus (deficit) $ -"; "Budgeted surplus (deficit) reported on consolidated statement of operations $ 243,160". The note says the budget amounts "have been restated to conform to the basis of presentation" of the statement of operations.
The budget book explains how a surplus is treated: "In 2024, many capital projects were not completed, and any levy funds raised for those projects were transferred to reserves to ensure the funding remains available." It also says "there were operating costs that were committed through the 2024 budget but remained unspent at year end due to timing" and these were moved to reserves, with "legal fees and drainage assessments" as examples.
$2,643,445investment income in 2025, against a budget figure of $482,900
Investment income is the interest and gains the Municipality earns on money it has saved. In 2025 it printed at $2,643,445 against a budget figure of $482,900. In 2024 it was $961,946 against $386,900. At the end of 2025 the Municipality held cash and cash equivalents of $24,341,338 and investments of $8,359,361. The statements say the principal protected notes, which are most of the investments, earn a return "determined upon maturity", so we do not know what made up the 2025 figure.
Why it matters
Interest on savings is real money, and it is one of the lines that can turn a planned tax need into a surplus. If the budget is set far below what is usually earned, the tax levy may be higher than it needs to be. If the 2025 figure includes gains that will not repeat, the 2026 budget should not count on them.
It could be because…
Treasurers often budget interest low on purpose because rates and markets move.
Interest rates were higher in 2024 and 2025 than when earlier budgets were written, and balances were large.
Part of the 2025 figure may be a one-time gain or catch-up on the principal protected notes, which the statements say pay a return based on market performance.
Interest earned on money held in reserves may be counted here and then moved back into those reserves.
Questions you could ask
What made up the $2,643,445 of investment income in 2025: interest on cash, interest on certificates, or returns on the principal protected notes?
How is the investment income budget worked out each year, and why is it set so far below the result?
Is any of the 2025 figure a one-time gain that the 2026 budget should not count on?
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 Perth?Send us your answer and we will publish it with this question.
The evidence
Note 13, Other income: "Investment income" budget 2025 482,900, actual 2025 2,643,445, 2024 961,946.
Note 5, Investments: guaranteed investment certificates 3,326,361; principal protected notes 5,033,000. "The return is based on certain market performance over the life of the notes and is determined upon maturity."
$2,930,332owed to CIBC at December 31, 2025, due in 2026
The Municipality borrowed $3,000,000 in 2024 from a bank (CIBC) at 4.74% interest, for land. The statements show the loan at $2,930,332 at the end of 2025 and say it is due in 2026. The land is held as "Land inventory held for sale" at $4,518,169, the same amount at the end of 2024 and 2025. The 2025 statements show "Industrial land sales and miscellaneous" of 13,162. The Municipality's budget book says the loan "will be repaid when lots are sold within the Heron Business Park". The 2026 Mayor's Budget lists development of the Heron Business Park as a capital priority.
Why it matters
A loan that falls due is either paid from lot sales, paid from savings, or replaced with another loan. Each one has a cost to taxpayers or to reserves. The loan is also much larger than anything else due in 2026.
It could be because…
The Municipality may expect to sell lots in 2026 and repay the loan from the sales, as the budget book says.
The loan may be renewed or refinanced when it falls due, which is common for land held for sale.
The Municipality holds reserves and cash large enough to repay it if it chooses, and may be borrowing from itself in effect.
Questions you could ask
How many Heron Business Park lots are for sale, how many have sold, and at what price?
What will the Municipality do when the CIBC loan falls due in 2026: repay it, renew it, or replace it?
Who pays the interest on the loan until the lots sell: the tax levy, or a reserve?
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 Perth?Send us your answer and we will publish it with this question.
The evidence
Note 9, Municipal debt: "Canadian Imperial Bank of Commerce (CIBC) loan payable, 4.74% interest, $17,093 monthly payments, due 2026. Relates to land." 2025: 2,930,332; 2024: 2,994,767. Principal payments listed for the next five years include "2026: $3,183,700".
Statement of financial position: "Land inventory held for sale" 4,518,169 at December 31, 2025 and 4,518,169 at December 31, 2024. Note 13: "Industrial land sales and miscellaneous" 2025 13,162.
Statement of financial position, 2024: "Land inventory held for sale" 4,518,169 (2023: 1,433,392). Cash flow: "Proceeds from construction loan and long-term debt issued" 3,000,000; "Land inventory held for resale" (3,084,777).
The budget book says the Municipality holds "1 mortgage with CIBC (Heron Business Park)" and that "The CIBC Mortgage principal and interest will be repaid when lots are sold within the Heron Business Park." Its table shows CIBC Mortgage interest of $140,682.68 for 2025 and $126,218.28 for 2026.
$15 millionice pad replacement planned for 2027, with a $20 million wastewater plant expansion in 2028
Capital means building and replacing things that last, like roads and arenas. The 10-year capital plan staff gave Council in February 2025 shows spikes: an ice pad replacement ($15 million, 2027), a wastewater treatment plant expansion ($20 million, 2028), a water standpipe ($5 million, 2030) and a landfill ($4.5 million, 2032). Staff say they expect grants for these, "or the use of debt will be required". The 2025 statements show reserves and reserve funds of $24,868,670 and municipal debt of $6,375,783. The 2026 Mayor's Budget says the operating budget "accounts for required Arena debt payments", but the 2025 statements list no loan for an arena.
Why it matters
If grants do not come, these projects would be paid by reserves, new debt, or higher property taxes or user rates. The year-to-year levy is about $12 million, so a single project is many times the yearly levy. Residents are choosing councillors on October 26, 2026 who will have to make these choices.
It could be because…
The plan is a first version that staff say will be refined as master plans and condition assessments are finished, so the numbers may change.
Large projects like these are often paid mostly by senior-government grants, development charges and water and wastewater user fees, not the property tax.
The "Arena debt" in the 2026 budget may be new borrowing planned for 2026 that is not on the 2025 statements yet.
Questions you could ask
What share of the $15 million ice pad and the $20 million wastewater plant does the Municipality expect from grants, user rates, development charges, reserves and new debt?
What debt is the 2026 budget making Arena payments on, and when was it approved?
Has Council been shown an updated 10-year plan since February 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 West Perth?Send us your answer and we will publish it with this question.
The evidence
Information Report IR-0003, 2025 10 Year Capital Plan, Meeting Date February 3, 2025: "2027: Ice Pad Replacement ($15 million)"; "2028: Wastewater Treatment Plant Expansion ($20 million)"; "2030: Water Standpipe Project ($5 million)"; "2032: Mitchell Domestic Landfill ($4.5 million)".
The budget book says "an average of $6 million is required annually" and that staff "anticipate additional grant opportunities will be available at the time of the spiked years to help finance those capital needs ... or the use of debt will be required."
The 2026 Mayor's Budget summary says the operating budget "also accounts for required Arena debt payments" and lists "Arena upgrades" among its capital priorities.
Note 9, Municipal debt, lists these loans: fire hall, Henry Street bridge, pumping station, fire truck, CIBC (land) and tile drain loans. No arena loan is listed.
West Perth spent $1.3M on parks, arena and library in 2019 and $2.9M in 2025. Prices only went up about 21% in that time. Only 6 of 46 similar towns had faster growth here.
Why did the cost of parks, arena and library grow 120% in 6 years?
Parks, arena and library
Prices (inflation)
+0%+20%+40%+60%+80%+100%+120%
+120%
2019202020212022202320242025
Show as a table
Year
Parks, arena and library
Prices (inflation)
2019
+0%
+0%
2020
+6%
+1%
2021
+33%
+4%
2022
+49%
+11%
2023
+86%
+16%
2024
+115%
+18%
2025
+120%
+21%
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Why it matters
When one area grows much faster than prices, it is either doing more (which may be great) or paying more for the same thing. Residents deserve to know which.
It could be because…
The town added a service, a building or staff that residents asked for.
Costs were moved from another area, so the total did not really change.
Accounting rules changed how costs are sorted.
Large one-time costs, like a study, lawsuit or repair, landed in one year.
Questions you could ask
What did the extra $1.6M a year pay for?
Why did arena and buildings go from $766K to $1.5M?
Was each increase approved by council as a separate decision, or did it happen through the yearly budget?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for West Perth?Send us your answer and we will publish it with this question.
$861,803increase in the municipal levy for 2026, printed as 7.12%
The levy is the amount raised from property taxes. The 2025 budget book says the 2025 levy is $12,100,574, up from $11,142,523 in 2024 (an increase of about 8.6%, worked out by us). For 2026 the Municipality says the levy will rise by $861,803, which it prints as 7.12%, a tax rate increase of 5.65% after growth. The Municipality has explained part of this: police costs, the conservation authority levy, gravel costs, debt payments and a new transit service.
Why it matters
Two increases in a row of this size add up for households and farms. The Municipality's own figure for a typical household in 2026 is about $106 a year. This note sets out what the Municipality says drove the increases so that residents can judge them next to the surpluses in the other questions.
It could be because…
Police costs rose because of a new contract; the Municipality says the 2026 contract increase is 11%.
Conservation authority work on two dams raised that levy, and gravel costs rose across the province.
Water and wastewater are paid by user fees and should not change the levy.
A new transit service was added in 2026.
Questions you could ask
How much of the 2026 levy increase of $861,803 is police, how much is the new transit service, and how much is debt for the arena?
Did Council amend the Mayor's 2026 budget before adopting it on December 18, 2025, and if so how?
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 Perth?Send us your answer and we will publish it with this question.
The evidence
Budget book: "2025 West Perth levy (taxation) is $12,100,574 (2024: $11,142,523)."
Budget book: "The overall levy increase of $253,082 from last year is primarily due to the Upper Thames River Conservation Authority"; for gravel, "this increase impacts the budget by an additional $191,200"; the Ontario government "provided $287,945 in financial relief" on policing; and "West Perth's operating expenses increased from $16,776,850 in 2024 to $19,942,965 in 2025".
2026 Mayor's Budget: "the total municipal levy will increase by $861,803, representing a 7.12% levy increase and a 5.65% tax rate increase after factoring in assessment growth." The summary also says "The OPP contract has increased by 11%" and lists "the addition of PC Transit".
9 pagesin the 2026 Mayor's Budget PDF, against 134 in the 2025 budget report (page counts worked out by us)
Since May 1, 2025, West Perth's mayor has had strong mayor powers, which include proposing the budget. The budget page has a "2026 Mayors Budget" tab with a media release (December 18, 2025) and a short PDF called the Mayor's Budget. The PDF has 9 pages (counted by us), against the 2025 budget report, which has 134 pages and explains each major change. The 2026 PDF's financial pages are marked "Run Date: 12/4/25", which is before the December 18, 2025 approval. We did not find a final adopted 2026 budget book or a by-law for 2026 on the page. The page links the 2025 budget by-law.
Why it matters
Residents read the budget to see how their taxes will be used. If the posted 2026 document is the Mayor's proposal and Council amended it, the figures on the website may not be the final ones. We have not used any line-by-line 2026 figure in this pack for that reason.
It could be because…
A fuller 2026 budget book may be on its way, since the 2025 book was posted after the year began.
Council may not have amended the Mayor's budget, in which case the two versions are the same. The levy figures in the PDF and the December 18 release match.
The page may have been updated after we read it.
Questions you could ask
Is the 2026 Mayor's Budget PDF the version Council adopted on December 18, 2025?
Will a full 2026 budget report, with the reasons for each change, be posted, as it was for 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 West Perth?Send us your answer and we will publish it with this question.
The evidence
Budget and finance page: The item dated December 18, 2025 says: "The Municipality of West Perth has approved the 2026 Mayor’s Budget under Ontario’s Strong Mayor Budget Process." The page links the 2025 Budget and Tax Rate By-law and the 2025 Budget Report, and the 2026 tab links two documents: a media release and the Mayor's Budget PDF.
2026 media release: "has approved the 2026 Mayor's Budget, following the review and amendment period prescribed under Ontario's Strong Mayor Budget Process."
Strong mayor page: "On May 1, 2025, the Province of Ontario extended strong mayor powers to a number of municipalities, including the Municipality of West Perth." Powers include "Proposing the municipal budget, which would be subject to Council amendments and a Mayoral veto and Council override process."
2027the year the notes call the first effective year "for the Township"
Note 1 of the 2025 statements says the Municipality of West Perth "operates under the provisions of the Community Charter". The Community Charter is British Columbia's municipal law; Ontario municipalities work under the Municipal Act, 2001. A later note says the new accounting standards' "first effective year for the Township" is the year ending December 31, 2027. West Perth is not a township. This does not change any figure, but it suggests wording was carried over from another client's statements.
Why it matters
The statements are the document residents are told to rely on. Small wording slips are not a sign of wrong numbers, but readers may reasonably ask for them to be fixed so that every sentence in the statements describes West Perth.
It could be because…
The auditor's template was reused from another municipality and the wording was not fully updated.
Nothing in the figures depends on these sentences.
Questions you could ask
Will the auditor correct the notes in the posted statements?
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 Perth?Send us your answer and we will publish it with this question.
The evidence
Note 1(a): "The Corporation of the Municipality of West Perth is a municipality in the Province of Ontario and operates under the provisions of the Community Charter."
Note 1(p): "This new Conceptual Framework is effective for fiscal years beginning on or after April 1, 2026 (the first effective year for the Township being the year ending December 31, 2027)."
West Perth spent about $390 per home on snow ploughing in 2025. The typical similar town spent $130. Only 2 of 46 similar towns spent more.
Why it matters
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.
It could be because…
Geography: more roads, more snow, a bigger area or a landfill of its own.
Accounting: some towns record the same cost in a different category.
A one-time cost in this year.
Questions you could ask
What makes this cost higher here than in similar towns?
When were the main contracts in this area last put out to competitive tender?
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 Perth?Send us your answer and we will publish it with this question.
The evidence
Snow ploughing per home: West Perth $390; typical similar town $130; ranked 3rd highest of 47.
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