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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Westport'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 · 12 so far
Things worth asking about
We read Westport's financial reports and meeting minutes, and compared its numbers with 5 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.
$660,211of debt principal falling due in 2025, per the 2022 statements
At the end of 2022 the Village owed $2,684,956 in long-term debt. About half of it is two provincial loans that run to 2043 and 2046. Several bank loans end sooner. The statements list principal falling due of $489,047 in 2024 and $660,211 in 2025. Those two years together are about 43 percent of the whole debt (worked out by us). The statements say the payments are within the yearly limit set by the province. They do not say whether the loans will be renewed or paid from savings. We read the 2022 statements because the 2023 and 2024 statements are posted only on a site that does not allow our reader.
Found by reading the town's own documents · 3 sources
$(460,675)unrestricted surplus (deficit) of the Village, end of 2022; $(247,314) a year earlier
Municipal equity is split into parts. One part, the 'unrestricted surplus' of the Village itself, is the money not tied to a building or a saved-up fund. The 2022 statements show it at a deficit of $460,675, against a deficit of $247,314 a year earlier. In the same table, reserves (money set aside by Council) grew from $707,233 to $887,126. The statements do not explain the movement in the unrestricted amount.
Found by reading the town's own documents · 1 source
In 2024, Westport collected $162K more in its own property tax than in 2023. That is a 14% jump, while prices went up about 2.4%. None of the 5 similar towns raised theirs by more. Almost all of it came from a higher tax rate (up 6% for homes); the value of homes on the tax roll grew only 4.4%.
Found automatically from the town's financial reports · 4 sources
Westport spent $427K on running the town office in 2019 and $793K in 2024. Prices only went up about 18% in that time. Only 0 of 5 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
Westport spent $364K on parks, arena and library in 2019 and $740K in 2024. Prices only went up about 18% in that time. Only 1 of 5 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
Westport spent $221K on roads and snow in 2019 and $552K in 2024. Prices only went up about 18% in that time. Only 0 of 5 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Westport had $980K saved at the end of 2024, up from $490K in 2019. That is 32% of one year's spending. None of the 5 similar towns had less, compared with what they spend.
Found automatically from the town's financial reports · 2 sources
The Village's budgets and financial page links audited statements for 2020 to 2024. The 2020, 2021 and 2022 statements sit on the Village's own website. The 2023 and 2024 statements are linked from the council meeting portal (villageofwestport.civicweb.net), whose robots.txt file turns away every crawler that it does not name, so we did not read them. This means the pack uses the 2022 statements, the newest we could read. The 2022 auditor's report is dated September 19, 2023. We did not find statements for 2025.
Found by reading the town's own documents · 1 source
$3,080,082total expenses in 2022, against a budget of $1,966,371 on a different basis
The 2022 budget planned for total expenses of $1,966,371. The audited statements show $3,080,082. The Village's own note explains that Council approves a budget on a cash basis: it counts capital spending, loan repayments and transfers to reserves, and leaves out amortization (the yearly wear on buildings and roads, $574,768 in 2022). The statements then put the figures on the same footing. The statements also show a surplus of $407,331 against a budgeted $682,786.
Found by reading the town's own documents · 2 sources
$610,676government transfers in 2022, against a budget of $379,400
Total revenue in 2022 was $3,487,413 against a budget of $2,649,157. The largest lines were user charges ($1,266,895 against $1,132,300) and government transfers ($610,676 against $379,400). The statements do not break these down further. Part of the gap is the budget basis described in note 14.
Found by reading the town's own documents · 1 source
$103,329recovery on landfill post-closure costs in 2022 (an expense of $8,944 in 2021)
The Village shares one closed landfill (closed in 2010) with a neighbouring township. In 2022 the statements show a recovery of $103,329 on landfill post-closure costs, where 2021 had an expense of $8,944. The Village explains that the amount is the sum of future costs, adjusted by an inflation rate of 3.27 percent and a discount rate of 4.25 percent, up from 2.0 percent for both in 2021. Higher assumed rates make the future cost look smaller today. The amount still unfunded was $124,483, down from $227,812.
Found by reading the town's own documents · 2 sources
$1,229,453municipal property tax in the draft 2024 budget, against $1,119,680 the year before
The budget file posted as the approved 2024 budget has 'DRAFT' and 'June 18, 2024' on every page, so these are draft figures and we have not found the adopted ones. In the draft, municipal property tax goes from $1,119,680 to $1,229,453, a change the sheet prints as 9.80 percent ($109,773 added in base budget).
Found by reading the town's own documents · 1 source
$660,211of debt principal falling due in 2025, per the 2022 statements
At the end of 2022 the Village owed $2,684,956 in long-term debt. About half of it is two provincial loans that run to 2043 and 2046. Several bank loans end sooner. The statements list principal falling due of $489,047 in 2024 and $660,211 in 2025. Those two years together are about 43 percent of the whole debt (worked out by us). The statements say the payments are within the yearly limit set by the province. They do not say whether the loans will be renewed or paid from savings. We read the 2022 statements because the 2023 and 2024 statements are posted only on a site that does not allow our reader.
Why it matters
A loan that ends has to be paid or replaced. If it is replaced, the new interest rate may be higher: the newest loan in the list, taken in 2022, carries 5.08 percent, above most of the older ones. If it is paid, the money comes from tax or water and sewer charges.
It could be because…
Bank loans are often written for a short term and renewed at the end, with payments spread over a longer period. The 'due' date may not mean the money is repaid.
Council may have planned to pay some loans from reserves or grants.
The 2023 and 2024 statements, which we could not read, may already show what happened.
Questions you could ask
Were the bank loans due in 2024 and 2025 repaid, or renewed? On what terms?
What interest rate does the Village now pay on the renewed loans?
Where is this repayment plan shown in the budget?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Westport?Send us your answer and we will publish it with this question.
The evidence
Note 5(a), long-term debt: bank loan (3.20%) due February 2025 "370,113"; bank loan (3.28%) due December 2024 "294,177"; bank loan (5.08%) due May 2025 "106,036"; total "$ 2,684,956" (2021: "$ 2,745,180").
$(460,675)unrestricted surplus (deficit) of the Village, end of 2022; $(247,314) a year earlier
Municipal equity is split into parts. One part, the 'unrestricted surplus' of the Village itself, is the money not tied to a building or a saved-up fund. The 2022 statements show it at a deficit of $460,675, against a deficit of $247,314 a year earlier. In the same table, reserves (money set aside by Council) grew from $707,233 to $887,126. The statements do not explain the movement in the unrestricted amount.
Why it matters
A deficit in this account means the Village has spent more than it has set aside to pay for, with the gap carried forward. It is common to cover it from reserves later, but it is worth knowing the plan.
It could be because…
The deficit may mostly be timing: money owed to the Village (accounts receivable) rose in 2022 and may have been collected later.
The total of the Village's own equity still rose, from $11,747,607 to $12,154,938, mainly through capital assets.
Council may have chosen to put money into reserves ahead of paying down the deficit.
Questions you could ask
What caused the unrestricted deficit to grow in 2022, and has it grown or shrunk since?
Does Council have a plan to bring it back to zero?
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 Westport?Send us your answer and we will publish it with this question.
The evidence
Note 6, municipal equity: "Unrestricted surplus (deficit): Village of Westport (460,675) (247,314)"; "Reserves (Schedule 1) 887,126 707,233"; "Total accumulated municipal equity $ 12,154,938 $ 11,747,607".
In 2024, Westport collected $162K more in its own property tax than in 2023. That is a 14% jump, while prices went up about 2.4%. None of the 5 similar towns raised theirs by more. Almost all of it came from a higher tax rate (up 6% for homes); the value of homes on the tax roll grew only 4.4%.
Why did Westport's property tax go up 14% in 2024?
$0$500K$1.0M$1.5M
$1.3M
201920202021202220232024
Show as a table
Year
Town property tax
2019
$918K
2020
$967K
2021
$972K
2022
$1.1M
2023
$1.2M
2024
$1.3M
Why it matters
A big one-year jump usually means something changed: a new cost, a service that grew, savings being rebuilt, or a problem from earlier years being paid for now. Residents should be able to see exactly which. Spread across every home, it is about $393 more each year.
It could be because…
Costs the town cannot control went up, such as policing, insurance or county charges.
The town kept taxes too low in earlier years and is catching up.
The town is rebuilding savings or paying for a big project like a bridge or equipment.
Growth: new homes and businesses add tax without raising anyone's rate.
Questions you could ask
What were the three biggest reasons for the 2024 increase, in dollars?
Is a similar increase planned for next year?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Westport?Send us your answer and we will publish it with this question.
The evidence
Town property tax: $1,153,116 in 2023, $1,315,391 in 2024.
Westport spent $427K on running the town office in 2019 and $793K in 2024. Prices only went up about 18% in that time. Only 0 of 5 similar towns had faster growth here.
Why did the cost of running the town office grow 86% in 5 years?
Running the town office
Prices (inflation)
+0%+20%+40%+60%+80%+100%
+86%
201920202021202220232024
Show as a table
Year
Running the town office
Prices (inflation)
2019
+0%
+0%
2020
+4%
+1%
2021
+16%
+4%
2022
+62%
+11%
2023
+48%
+16%
2024
+86%
+18%
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Why it matters
Money spent running the office is money not spent on roads, water or safety. When office costs grow much faster than the services people see, it is fair to ask what the extra money is buying.
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 $366K a year pay for?
Why did senior management go from $405K to $726K?
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 Westport?Send us your answer and we will publish it with this question.
The evidence
Running the town office: 2019 $427K, 2020 $442K, 2021 $493K, 2022 $692K, 2023 $632K, 2024 $793K.
Westport spent $364K on parks, arena and library in 2019 and $740K in 2024. Prices only went up about 18% in that time. Only 1 of 5 similar towns had faster growth here.
Why did the cost of parks, arena and library grow 104% in 5 years?
Parks, arena and library
Prices (inflation)
+0%+20%+40%+60%+80%+100%+120%
+104%
201920202021202220232024
Show as a table
Year
Parks, arena and library
Prices (inflation)
2019
+0%
+0%
2020
+2%
+1%
2021
+12%
+4%
2022
+41%
+11%
2023
+53%
+16%
2024
+104%
+18%
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 $377K a year pay for?
Why did library go from $34,691 to $64,989?
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 Westport?Send us your answer and we will publish it with this question.
Westport spent $221K on roads and snow in 2019 and $552K in 2024. Prices only went up about 18% in that time. Only 0 of 5 similar towns had faster growth here.
Why did the cost of roads and snow grow 150% in 5 years?
Roads and snow
Prices (inflation)
+0%+50%+100%+150%
+150%
201920202021202220232024
Show as a table
Year
Roads and snow
Prices (inflation)
2019
+0%
+0%
2020
+10%
+1%
2021
+3%
+4%
2022
+10%
+11%
2023
+45%
+16%
2024
+150%
+18%
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 $331K a year pay for?
Why did paved roads go from $132K to $337K?
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 Westport?Send us your answer and we will publish it with this question.
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Westport had $980K saved at the end of 2024, up from $490K in 2019. That is 32% of one year's spending. None of the 5 similar towns had less, compared with what they spend.
Does Westport have enough saved for repairs and emergencies?
$0$200K$400K$600K$800K$1.0M$1.2M
$980K
201920202021202220232024
Show as a table
Year
Savings (reserves)
2019
$490K
2020
$737K
2021
$707K
2022
$887K
2023
$1.1M
2024
$980K
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 2024?
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 Westport?Send us your answer and we will publish it with this question.
The Village's budgets and financial page links audited statements for 2020 to 2024. The 2020, 2021 and 2022 statements sit on the Village's own website. The 2023 and 2024 statements are linked from the council meeting portal (villageofwestport.civicweb.net), whose robots.txt file turns away every crawler that it does not name, so we did not read them. This means the pack uses the 2022 statements, the newest we could read. The 2022 auditor's report is dated September 19, 2023. We did not find statements for 2025.
Why it matters
Residents should be able to find the newest audited numbers without special tools. Our reading of 2022 may be out of date.
It could be because…
The portal is a normal place to keep council documents, and a person can open the files in a browser.
The 2025 statements may not be finished yet.
Questions you could ask
Can the 2023 and 2024 statements also be posted on the Village's own website?
When will the 2025 statements be ready?
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 Westport?Send us your answer and we will publish it with this question.
The evidence
Auditor's report: "In our opinion, the accompanying financial statements, present fairly, in all material respects, the financial position of the Entity as at December 31, 2022". Signed KPMG LLP, Perth, "September 19, 2023".
$3,080,082total expenses in 2022, against a budget of $1,966,371 on a different basis
The 2022 budget planned for total expenses of $1,966,371. The audited statements show $3,080,082. The Village's own note explains that Council approves a budget on a cash basis: it counts capital spending, loan repayments and transfers to reserves, and leaves out amortization (the yearly wear on buildings and roads, $574,768 in 2022). The statements then put the figures on the same footing. The statements also show a surplus of $407,331 against a budgeted $682,786.
Why it matters
A reader comparing the two columns could think spending ran far over. The Village has explained the difference, so this is context, not a concern.
It could be because…
The Village says the budget and the statements are built differently (note 14).
Landfill accounting also moved the 2022 total (a recovery of $103,329).
Questions you could ask
Can the Village publish its budget next to the statements on the same basis each year?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Westport?Send us your answer and we will publish it with this question.
Note 14: "The 2022 approved budget was prepared on a cash based approach with a reconciliation to a budget based on Public Sector Accounting Standards." Table: "Amortization - 574,768".
$610,676government transfers in 2022, against a budget of $379,400
Total revenue in 2022 was $3,487,413 against a budget of $2,649,157. The largest lines were user charges ($1,266,895 against $1,132,300) and government transfers ($610,676 against $379,400). The statements do not break these down further. Part of the gap is the budget basis described in note 14.
Why it matters
Revenue above budget means more money than planned for the Village, but grant money often comes with a purpose. It helps to know what the extra money was for.
It could be because…
Grants for capital projects are counted when received but are matched by capital spending, which the budget treats separately.
Water and sewer charges may have been set higher than budgeted.
Questions you could ask
Which grants made up the 2022 government transfers, and what was each for?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Westport?Send us your answer and we will publish it with this question.
$103,329recovery on landfill post-closure costs in 2022 (an expense of $8,944 in 2021)
The Village shares one closed landfill (closed in 2010) with a neighbouring township. In 2022 the statements show a recovery of $103,329 on landfill post-closure costs, where 2021 had an expense of $8,944. The Village explains that the amount is the sum of future costs, adjusted by an inflation rate of 3.27 percent and a discount rate of 4.25 percent, up from 2.0 percent for both in 2021. Higher assumed rates make the future cost look smaller today. The amount still unfunded was $124,483, down from $227,812.
Why it matters
A change in assumptions, not in work done, moved this number. It is worth knowing so it is not read as savings.
It could be because…
The change comes from the rates used in the estimate, which the notes describe.
The cost is shared equally with the neighbouring township.
Questions you could ask
What does the Village now expect the landfill to cost over the next 25 years?
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 Westport?Send us your answer and we will publish it with this question.
The evidence
Statement of operations: "Landfill post-closure costs (recovery) - (103,329) 8,944".
$1,229,453municipal property tax in the draft 2024 budget, against $1,119,680 the year before
The budget file posted as the approved 2024 budget has 'DRAFT' and 'June 18, 2024' on every page, so these are draft figures and we have not found the adopted ones. In the draft, municipal property tax goes from $1,119,680 to $1,229,453, a change the sheet prints as 9.80 percent ($109,773 added in base budget).
Why it matters
A tax increase is the most direct way the budget touches residents. The adopted numbers may be different from this draft.
It could be because…
The draft may have been changed before Council adopted it.
Costs such as insurance, wages and the loans rose, and the draft shows base budget changes to meet them.
Questions you could ask
What was the property tax change Council adopted for 2024, and what was it for?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Westport?Send us your answer and we will publish it with this question.
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