Mayor's Year-End Report 2015


In keeping with article 955 and those following of the Municipal Code of Quebec, I am presenting a report on the fiscal situation of the municipality of Low, including the financial statements and the auditor’s report for 2014 as well as an update on the present financial situation for 2015.

Financial statements for the year ending in 2014 and auditor’s report

The municipality’s auditors, Piché et Lacroix Inc., submitted their report for the year ending December 31st, 2014 indicating revenues of $1,990,062 and expenses of $1,948,829. After adjustments, the total accumulated surplus at the end of 2014 was $207,243. Council has reserved the full surplus in the following way: $45,000 for taxes, $40,000 for the TECQ 2014-2018, $38,000 for public lighting, $10,000 for a development study, $16,000 for a sander, $16,000 for the mower, 42,000 for the fire hall.

Contracts/purchases over $25,000

Jean Legros Snow removal $89,441.58
Ronald O’Connor Road work & materials $48,654.33

Financial update to October 31, 2015

Revenues $1,890,796
Expenses $1,712,551

Tax Roll

The summary of the assessment roll indicates a total taxable roll of $177,827,500.

Salaries of elected officials

The mayor received an annual salary of $8187 in 2015, in addition to $1200 for meeting expenses. Councillors received an annual salary of $2,729 in addition to $600 for meeting expenses.

Public Works

The municipality purchased a new mower for $15,000.

Further to the 2014-2018 Gas Tax Program which was renewed in October 2014 and which gave Low $638,000 over the next four years, our provincial government representative, Stéphanie Vallée provided $30,000 for works on Burrough and Lac Bernard North in 2015. Thus far, the gas tax has been applied to Flynn, McDonald, Sullivan, Mayer and Lacharity Roads.

Fire Safety & Policing

The Low Fire Fighters have continued fire prevention visits to verify that smoke detectors are present and working and that chimney flues are cleaned regularly, among other safety checks. More recently, the high risk inspections of such buildings as the arena, Paugan Residence, Heritage Hall, St Michael’s High School, O’Connor’s St-Brigid’s, Atlas, and Low Manor have been completed by a consultant.


More than 135 households in Low took advantage of our regional septic waste treatment plant by having their systems pumped in 2015. In keeping with commitments and priorities of the gas tax program, Low is installing a new water meter and data recorder at the Low pumping station.

The municipality was successful in obtaining approval for a grant from Hydro-Quebec for changing its public lighting system from high pressure sodium lights to LEDs. The overall cost will be $38,000 minus a grant of approximately $5000. Changing the public lighting should save the taxpayer about $10,000 per year.

Planning & Development

The declared value of permits issued to the end of October in 2015 is $1,349,400, slightly down from last year due to fewer new buildings.

Two new bylaws were adopted, bylaw No LOW-05-2015 concerning property standards and bylaw No LOW-03-2015 concerning speed limits on Martindale, Fieldville and Principal.


Council continues to support the municipality’s numerous recreation clubs, seniors’ groups as well as the Cultural Association and the arena.

The 2016 budget will be presented at a special meeting planned for 7:00 p.m., Tuesday December 15th at the Heritage Hall, 4C d’Amour Road, Low.

I would like to thank our residents for their confidence. I also extend my gratitude to members of Council who contribute to managing our ongoing cost pressures and moving our community forward; our staff for their consistent support and professionalism; our volunteers in the Arena Association, Lions Club, the Low Cultural Association and social and recreation groups, without whose efforts this community would be much poorer. I also wish to thank our volunteer firefighter team who are always proud to serve.

GIVEN AT LOW, Province of Quebec, this 2nd day of November 2015.

Morris O’Connor, Mayor 

Past Annual Reports : 2011     2012     2013     2014     2015     2016