2026-55 A By-Law to appoint a treasurer

July 27, 2026 Delegation to Wilmot Council re:

By-Law 2026-55 To appoint a Treasurer (Jeff Willmer)

All the information used in my delegation is sourced from publicly available information, including Ontario government documents, and agendas, minutes and attachments on the Township’s website.

On the first Tuesday in January the mayor released to at least 2 press reporters the broad-stroke contents of her Strong Mayor powers budget. By Thursday councillors and citizens read that it was coming in local papers. Press reports indicated the mayor’s enthusiastic confidence in the budget and support for the process she used to get to that point.

Councillors were notified by the mayor, via email I hear, on the Thursday that her proposed 2026 Strong Mayor budget would be publicly released the next day on Friday, January 9, 2026. This was so it could be in compliance with a perceived timeline deadline as interpreted in parts of the Strong Mayor Powers legislation.

The budget proposed on January 9, 2026, was the result of a process wherein the mayor hired KPMG in 2025 to produce numbers, and, as stated in public session of Council, she delegated responsibility and authority to an Acting Treasurer and the CAO the task of receiving from Wilmot department heads their priorities for capital items, liaising with KPMG, determining priorities, and then compiling and proposing a budget to the mayor. They did so.

An analysis of the 5 key budget proposing players shows that:

the 2 KPMG reps. were Certified Professional Accountants. The numbers they submitted regarding past and current (2025) budgets, it might be assumed, should have been accurate.
The Acting Treasurer was an experienced “planner” after 25 years in Wilmot.
The CAO has a 1986 undergraduate B.S.E. degree, Bachelor of Environmental Studies, from the University of Waterloo. Both the Acting Treasurer and CAO have proven experience and competence as “planners” in building departments.
The mayor has a Bachelor of Arts in Human Sciences from the University of Oxford, UK, has worked as a staffer in the Ontario government which is based in Toronto, and is now a politician.

The Acting Treasurer, the CAO, and the mayor, each and together as a triumvirate, have zero professional qualifications for performing budget preparation and formal accounting duties – listed as essential for a Treasurer in the OMA – in a public corporation.

Surely enough, the proposed budget appeared on the Township’s website, on the 9^th, in the form of a 42-page colour document containing charts, tables, graphs and multiple attachments, including Appendix D which was the compilation of 44 capital budget items as apparently prioritized by the Acting Treasurer and CAO. The document was proudly authorized by the signatures of “Her Worship the Mayor” and the CAO.

BUT the proposed budget was a deficit budget. A deficit budget is illegal for municipalities in Ontario. The 42-page document contained a budget “snapshot” summary on page 7. This summary showed:

The total expenditures were $31,699,081
The total revenues were $26,185,061
The total budget as proposed showed a deficit of $5,514,020
The capital budget proposed was $12,013,435.
When the list of Capital budgeted items on the attached appendix were added up the total was actually $14,313,435
The capital budget as proposed showed a deficit of $2,300,000.
The potable & waste water budget showed a deficit of $1.00. That’s just incomp rehensibly embarrassing.

Wilmot Township has had significant experiences over the years with CAOs and Treasurers. This would be the 4^th Treasurer in the past 3 ½ years of this Council.

Wilmot citizen tax payers have experienced:

a lack of long-term financial planning,
the use of capital reserves to pay off, in one shot, major projects that should have been financed over time to maintain reserves’ integrity,
tax rates that were unreasonably small, for too long,
tax increases that were too large, too quickly (50% became 18% and 9% in 2 years),
the total debt on Dec. 31, 2026 will be larger than the debt was on Dec. 31, 2025, and that’s after spending $1 ½ million on debt servicing in 2026,
legislated reports such as the F.I.R.s not submitted to the Ministry of Municipal Affairs and Housing and thus Wilmot lost timely grants to fiscally support the Township’s operations,
a 2025 budget that was a list of items on a 9 1/2” x 11”, one-page, piece of paper,
no quarterly reports of financial status and progress to Council and citizens for at least 3 years (until this quarter by the 6-month Treasurer),
a “DRAFT” version of a 10-year Capital Plan in 2025 that was 6-pages long, that consisted of 379 items, and that totaled $240,291,345. The total annual Wilmot budget is about $30 million. That draft capital plan was daft! To implement it would require every penny of the Wilmot budget, for 8 years – just on Capital items.

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Professional Qualifications

It may be deduced by a fair and reasonable person, based on reviewing agenda item 15.8, that the mayor approves the replacement, again, of the Township’s Treasurer. This Council has promoted a Treasurer to become a CAO, and has “replaced” at least 2 CAOs at great cost to tax payers. One gets their last payment this July. We don’t know the separation costs for any of them including the one replaced in 2025. How much will this treasurer, apparently being replaced tonight, cost us?

The Treasurer who was hired after the budget was “approved” on January 29^th, and who is in the process of being replaced here, had superb academic qualifications and had proven experience in organizations with larger budgets that Wilmot’s.

He is a C.P.A., a Certified Professional Accountant.
He holds a Master of Accounting degree from the Schulich School of Business at York University.
His Graduate Record Exam (GRE) score was 334 out of a possible 340. (That’s 98.2% in some worlds. There is not much he does not know about accounting and being a Treasurer.)
This person had experience as a Financial Controller with Kijiji Canada.
He had experience as the Senior Financial Analyst (FP&A) with Xanadu.
He had experience as the Strategic Finance Lead with ProWheel.

He is the first treasurer in about 3 years to comply with a Council directive to provide Council and the public with quarterly financial update reports.

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Not the money

The CAO found $1million late last year to carry the Township through 2025 without going to debt. He can find money to fund both KPMG and a Treasurer. Therefore, money is not a real rationale.

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What’s going on that we don’t know about?

Citizens are interested people. Numerous consultants’ reports have confirmed it. When you don’t tell us why you’re planning to replace someone, and it will likely cost us ongoing severance liabilities like for the last 2 or 3 CAOs and Treasurers, then we make reasonable guesses.

A lack of transparent information is divisive and dysfunctional, and by-the-way, contrary to the Township’s espoused values and goals contained in its Strategic Plan and elsewhere. If you don’t walk the talk, then don’t expect trust and cooperation and support – we’re people.

Is the reason incompetence, proven within the only 6 months of his tenure, following a process implemented by H.R.?
Were internal accounting strategies which are non-compliant to standard accounting procedures discovered?
Did he find stuff that was problematic to others?
Following 3 previous Treasurers did he discover that this Township is really in worse financial condition than citizens are told?
Did he refuse to follow directions from a superior official – insubordination?
Did he quit unwillingly or willingly?
What went wrong so we all know what to do to fix it?

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Fiscal insecurity (chaos)

The mayor’s agenda tonight, item 15.8, has proposed a By-Law to replace the Township’s Treasurer at a time when these conditions exist:

It’s July 27 2026, the end of 7 months into the 2026 budget year and KPMG is still billing us to perform specified tasks. How much?
KPMG has not yet publicly provided a responsible 10-year capital plan with phased implementation time lines.
KPMG has not yet publicly provided an infrastructure renewal plan that recognizes infrastructure needs both above and below ground level.
KPMG has not yet publicly provided an asset management plan that recognizes the long-term financial risks the Township could address.
We are very quickly entering the time period for preparation of the 2027 budget. All these reports should have been in place years ago, but at least currently from KPMG by the start of Q2 – for analysis by the Treasurer and coordination into a sound fiscal plan.
WILMOT NEEDS A PROFESSIONALLY QUALIFIED, COMPETENT TREASURER NOW!

This lack of task completion by KPMG is not the “fault” of the Treasurer who was hired after the mayor’s budget was eventually adopted.

A treasurer is a statutory position. It is a requirement in the Act.

Communication and coordination with a contractor, i.e. with KPMG, is the responsibility of the CAO. The CAO and Deputy CAO roles as described in the OMA are OPTIONAL management, administration roles. These are optional, not statutory, compulsory roles.

Administrators do not require qualifications and skills in all the roles that report to them. A CAO does not need to be a qualified, proven competent fire chief to be their administrator. But the fire chief needs to be professionally qualified and competent.

A CAO does not need to be a qualified, proven competent Treasurer, capable of performing all the tasks specified in the OMA, to be their administrator. But the Treasurer needs to be professionally qualified and competent.

Neither the CAO nor Deputy CAO are professionally qualified to competently execute the legislated responsibilities and duties of a Treasurer in a public corporation.

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No Staff Report

In Wilmot Township it is an estoppel that Council and the public receive a Staff Report that specifies all aspects of the background history, contextual mitigating factors, choice options of motions dealing with significant issues before Council, and such reports contain one or more recommendations for Council action on key issues.

This By-Law as proposed is in violation of Wilmot established, past practice, estoppel practice. The termination and appointment of a Treasurer is a significantly important action process. A Staff Report by the CAO providing the full context of why he wants to replace the Treasurer with himself is presently absent and needs to be provided to Council and the public.

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Without legislative foundation and validity

The rationale, the legislative validity, for the proposed By-Law 2026-55, as contained in its 2^nd paragraph beginning, “WHEREAS” is inaccurate and thus the proposed By-Law is without valid foundation. Look at it with me.

The proposed By-Law 2026-55, as attached to this agenda, states in its purpose, “WHEREAS Section 391(1) of the Municipal Act, 2001, c.25, (the Act) provides that a Council shall appoint a treasurer who is responsible for handling all of the financial affairs of the municipality on behalf of and in the manner directed by the council of the municipality.”
Section 391 (1) of the OMA 2001, has nothing to do with a treasurer.
The OMA, 2001, c.25 Section 391 (1) is titled, “By-Laws re: fees and charges” and states “Despite any Act, a municipality and a local board may pass by-laws imposing fees on any class of persons, (a) for services or activities provided or done by or on behalf of it, and b, c, and d.
This By-Law’s WHEREAS, its contextual reference for purposes of alleging rationale and legislative validity, has nothing to do with a Treasurer. It’s invalid. [Google it, right now, on your laptops.]
This proposed By-Law, #1, is not purposed or based within accurate information. Its foundational purpose is factually flawed. “Fees” procedures do not provide the foundational purpose for a municipal treasurer.
#2 it is also factually incomplete and thus potentially or probably misleading by omission, as it neglects to transparently indicate to Council and citizens the detailed, descriptive list of responsibilities and duties of a treasurer – sub-items a to g – as specified in the Act.

This is why I suggest that 2 councillors move and second a non-debatable motion to “take from the table” this agenda item 15.8 for Council’s informed review, correction and consideration at a subsequent meeting of Council.
The accurate reference which establishes the foundational purpose, or rational functional basis, and validity for a treasurer in a municipality is, in fact, OMA, 2001, c.25, Section 286 (1), titled “Treasurer”, that states,

“286 (1) A municipality shall appoint a treasurer who is responsible for handling all of the financial affairs of the municipality on behalf of and in the manner directed by the council of the municipality, including,

collecting money payable to the municipality and issuing receipts for those payments;
depositing all money received on behalf of the municipality in a financial institution designated by the municipality;
paying all debts of the municipality and other expenditures authorized by the municipality;
maintaining accurate records and accounts of the financial affairs of the municipality;
providing the council with such information with respect to the financial affairs of the municipality as it requires;
ensuring investments of the municipality are made in compliance with the regulations made under section 418, if applicable; and
complying with any requirements applicable to the treasurer under section 418.1. 2001, c.25, s.286 (1); 2017, c.10, Sched. 1, s. 35.

A Treasurer is not just a technical placeholder authorized to just sign cheques to keep the daily flow moving. A Treasurer is a very big deal!

It is the list of duties in OMA 286 (1) that clarifies to citizens and to councillors specifically, that the role of treasurer requires professional training and qualifications in order to perform them, such as; (d) “maintaining accurate records and accounts (by an accountant) of the financial affairs” and (e) “providing the council with such information with respect to the financial affairs of the municipality as it requires or requests” and (f) “ensuring that investments of the municipality are made in compliance with the regulations made under section 418, if applicable”. It needs be noted that all these tasks require specific professional skills to conform with accepted standards of accounting practices and procedures. Accounts maintained and reports prepared by an accountant. They require a C.P.A.’s qualification skills, not those of a planner – skills found in the Development Services Department.

By-the-way, Section 418 (1) is titled The OMA, Section 418 (1) states that a treasurer requires the professional competence, the skills required to execute the following tasks:

“418 (1) A municipality may invest in prescribed securities, in accordance with the prescribed rules, money that it does not require immediately including,

money in a sinking, retirement or reserve fund;
money raised or received for the payment of a debt of the municipality or interest on the debt; and
proceeds from the sale, loan or investment of any debentures”.

The word “including”, above means there may be other investment opportunities other than the few listed.

To instill confidence in councillors and all citizens watching here live or later on YouTube, I ask that the mayor, or a ward councillor, ask both the CAO and Acting CAO to individually confirm their fiscal competence in this corporation, by:
explaining the criteria and actions they would follow when choosing among the listed Investment opportunities, and/or others.
asking them to explain the differences among a sinking, a retirement and a reservefund?
describing what are the various advantages or disadvantages of each?
describing what assessment criteria, under which market conditions, would they apply when choosing which investment vehicle with the goal of optimizing the Township’s fiscal security in the short and long terms?
explaining what are the paperwork procedural steps that need to be taken, as legislated in the OMA as duties of a treasurer, to:
implement an investment decision,
to execute the fair and orderly sale of municipal property (Section 379), or
the due diligence steps they would implement when considering whether or not to register a tax deed or a notice of vesting (Section 382 (3)?
No pressure, but the guy you’re proposing to replace got 98.2% on the professional qualifications test. We citizens will be listening closely to their responses.

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Conflict of Interest

Wilmot’s corporate organizational structure has line staff reporting to, and accountable for their performance, to a department head. Department heads report and are accountable to the CAO. The CAO is authorized to reorganize, hire within Council approved budget, and terminate department heads. A CAO has been authorized to terminate a Treasurer for example.

The CAO reports to and is accountable to Council through the mayor. Under Strong Mayor powers, if a mayor chooses to use them, a mayor can fire a CAO at will. The mayor can not terminate a Treasurer under their sole, unilateral authority, as it is a statutory position – even if choosing to use Strong Mayor authorities.

Therefore, the previous Treasurer could not be terminated by the mayor. Only the CAO is authorized to terminate the treasurer. What we have before us is a proposed By-Law that would legitimize a process wherein a CAO appears to have terminated a Treasurer only to then insert himself into that same role.

This is a clear example of a conflict of interest. The Treasurer would be taking direction from and implementing actions given to himself, by himself. Consider a hypothetical situation where a CAO, who is professional unqualified for accounting tasks listed in the OMA, directs the Treasurer to do something which the Treasurer then indicates to the CAO is not fiscally sound for future predictability and stability, or is not in compliance with accepted accounting procedures or practices, or may result in an auditor’s rejection of the accounting records, the Ministry of Municipalities may impose financial consequences on the municipality. If the Treasurer is themselves the unqualified CAO, then no concerns are recognized and thus not addressed.

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Two jobs not too much for one person?

Council and citizens frequently hear vociferous concerns about a lack of enough employees prevents them from completing their required tasks and being unable to provide reports, in a timely manner, that Council asks of them. Even after the 2026 budget was set, senior staff came back asking for 2 more positions.

The CAO apparently had decided that his tasks were more than what one person could perform, and therefore he needed a Deputy CAO to help him do his job.

How is it that the CAO needed assistance to complete only the CAO tasks, but now is agreeing that it is he who alone can now perform all tboth jobs, with additional duties and tasks of a Treasurer.

To put forward a motion that ceffectively ombines two roles into one person’s work time is disingenuous, and would be laughable if it was not so dysfunctional.

But, on the other hand…

if the CAO actually, really is presenting himself as able to perform both his CAO duties as well as a Treasurer’s statutory duties, then it seems logical that Council should eliminate the superfluous Deputy CAO position, let the CAO pull the one CAO weight, and hire a C.P.A. as Treasurer. The Deputy CAO could go back as a planner in the Development Services department, or be offered a retirement package. The current or incoming Council could do a candidates’ search and, effective February 7, 2027, hire a new CAO. The publicly available facts confirm that everyone would be where they are qualified to be.

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Council’s legislated duties to perform

This By-Law, proposing to place a professionally unqualified person to perform the legislated tasks of a Treasurer, and to thereby be directing and reporting to himself is not just a conflict of interests, a real organizational dysfunction, it also in in contravention of the requirements for Council in the OMA:

224 (d) “to ensure that administrative policies, practices and procedures and controllership policies, practices and procedures are in place to implement the decisions of council;” and,

(d.1) “to ensure the accountability and transparency of the operations of the municipality, including the activities of the senior management of the municipality;” and

(e) “to maintain the financial integrity of the municipality”

Recommendations

Therefore:

A councillor needs to “pull” this proposed By-Law from its place in a group on the agenda.
2 councillors need to move and second a non-debatable motion to “take from the table the motion relating to agenda item 15.8, a By-Law to appoint a Treasurer”.

I suggest that this be a recorded vote so that voters will know each councillor’s position on this issue of whether our tax money should be managed by a person qualified and competent in accounting (C.P.A.), or by a place-holder, when they vote in October.

Council needs to appoint the only presently employed person on Wilmot staff who does have the Certified Professional Accountant qualifications to the role of “Acting Treasurer”. You have a qualified person on staff, already covered in the 2026 budget.
Council needs to immediately hire a professionally qualified and competent C.P.A. as its Treasurer – if anyone will consider coming to Wilmot at this time.
Wilmot needs some new faces in old places. Wilmot needs some old faces in zero places.

The election is in October 26^th. I’m optimistic that informed voters may choose leadership that will actually lead this Township in a fiscally responsible manner including public consultation, and not delegate responsibility and authority for leadership decisions to management staff!”

Thank you, Council, for your 7-minutes.

Barry Wolfe, Baden