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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Armstrong'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 · 8 so far
Things worth asking about
We read Armstrong's financial reports and meeting minutes, and compared its numbers with 30 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.
$62,895spent on tangible capital assets in 2025, against $555,791 of amortization
Amortization is the way the statements spread an asset's cost over its working life. For 2025 the charge was $555,791. The Township bought $62,895 of assets and its assets' book value fell from $7,887,468 to $7,386,838. In 2024 it bought $240,213 against $560,190 of wear. The schedule of assets shows roads with $7,019,385 of original cost and $6,127,432 already written off, and bridges and culverts with $547,479 of cost and $533,957 written off. That counts accounting age, not condition.
Found by reading the town's own documents · 4 sources
$62,895capital assets bought in 2025, against $841,350 budgeted
Capital means building or replacing things that last: roads, buildings, equipment. The 2025 budget planned $841,350 of it, paid mostly by $697,607 of provincial and federal capital grants (budgeted $404,359 and $293,248). The statements show $62,895 spent on assets and $53,942 of capital grants received. At the same time cash rose by $361,870 to $2,025,836. The statements do not say which projects did not go ahead or were put off.
Found by reading the town's own documents · 5 sources
$917,122spent on transportation in 2025 on the budget basis, against a budget of $762,675
On the basis the budget is built (no amortization), transportation services cost $917,122 against a budget of $762,675. On the audited basis the figure is $1,178,119 against $1,027,852, which is $150,267 more (worked out by us). In 2024 transportation cost $1,060,204 on the audited basis. Total operating spending on the budget basis came in $34,839 under budget (worked out by us), because environmental services (water, sewer, garbage) came in $81,822 under and protection came in $53,749 under (worked out by us).
Found by reading the town's own documents · 2 sources
$1,653,850asset retirement obligations at the end of 2025, up from $1,619,272
A new accounting rule has the Township count what it will owe to close and clean up assets. At the end of 2025 that came to $1,653,850: $946,673 for the landfill, $632,327 for removing asbestos from buildings, $71,851 for water wells and $2,999 for a fuel tank. The Township lists the same $1,653,850 under "Unfinanced asset retirement obligations", meaning no money has been set aside against it in the accounting. The landfill reserve holds $440,096, unchanged from 2024. The landfill is estimated to reach capacity in 2040, with 34,885 cubic meters left of 303,000.
Found by reading the town's own documents · 3 sources
2.73%proposed 2026 tax levy increase, from a notice that says the budget is available by contacting the office
A notice published April 9, 2026 says Council would consider the 2026 budget on April 29, 2026, and that a levy increase of 2.73 percent is proposed, with an estimated yearly increase of $46.09 for a home assessed at $200,000. It adds that "Copies of the 2026 Budget are available by contacting the Municipal Office." We did not find the 2026 budget, or the 2025 budget, posted on the Township's site. The audited statements do carry a budget column, which the Township explains does not follow the basis of the actual results.
Found by reading the town's own documents · 1 source
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Armstrong had $1.3M saved at the end of 2025, up from $1.1M in 2019. That is 39% of one year's spending. Only 6 of 30 similar towns had less, compared with what they spend.
Found automatically from the town's financial reports · 2 sources
$(269,663)annual deficit in 2025 on the audited basis, against a budget of a $187,070 surplus
The audited statements show the Township spending $269,663 more than it took in during 2025 and $273,693 more in 2024. Its accumulated surplus (everything it has saved up over the years) has gone from $7,410,798 at the start of 2024 to $6,867,442 at the end of 2025. The statements also show a second view, the way the budget is built, that leaves out amortization (the yearly cost of assets wearing out). On that view 2025 ended with a surplus of $161,401 against a planned deficit of $36,225. The Township explains the gap in its own note.
Found by reading the town's own documents · 4 sources
$318,445paid to the District of Timiskaming Social Services Administration Board in 2025, up from $262,984
The Township does not run social housing, child care or ambulance services. It pays a board that does, and has little say over the bill. In 2025 the payment to the District of Timiskaming Social Services Administration Board was $318,445, up from $262,984 in 2024, a rise of $55,461 or 21.1 percent (worked out by us). The payment to Northeastern Public Health rose from $60,642 to $63,070. Together the two boards cost $381,515 (worked out by us).
Found by reading the town's own documents · 1 source
$62,895spent on tangible capital assets in 2025, against $555,791 of amortization
Amortization is the way the statements spread an asset's cost over its working life. For 2025 the charge was $555,791. The Township bought $62,895 of assets and its assets' book value fell from $7,887,468 to $7,386,838. In 2024 it bought $240,213 against $560,190 of wear. The schedule of assets shows roads with $7,019,385 of original cost and $6,127,432 already written off, and bridges and culverts with $547,479 of cost and $533,957 written off. That counts accounting age, not condition.
Why it matters
Roads and bridges that are written off on paper still carry traffic. The question for residents is when the bill to rebuild them arrives and how it will be paid. The notes list reserves for equipment, but none for roads.
It could be because…
Roads can last longer than the years they are written off over, and a written-off road can be in good condition.
The Township budgeted $841,350 of capital spending for 2025, so it planned to spend more and the work did not happen (see the capital finding below). It may be waiting for grants.
The 2026 notice says the proposed budget has "capital projects totaling $1.36 million", so spending may rise in 2026.
Questions you could ask
What is the Township's plan, and its cost, for rebuilding roads and bridges over the next ten years?
Has the Township done an asset management plan that shows the condition of its roads, and where can residents read 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 Armstrong?Send us your answer and we will publish it with this question.
The evidence
Note 17, schedule of tangible capital assets, 2025: Roads cost 7,019,385, ending accumulated amortization 6,127,432, net 891,953. Bridges and culverts cost 547,479, accumulated amortization 533,957, net 13,522. Underground networks cost 7,739,220, net 3,889,369. Total: additions 62,895, current amortization 555,791, net assets 7,386,838.
Statement of change in net debt: "Acquisition of tangible capital assets" budget (841,350), 2025 actual (62,895), 2024 actual (240,213). "Amortization of tangible capital assets" budget 560,190, 2025 actual 555,791, 2024 actual 560,190.
$62,895capital assets bought in 2025, against $841,350 budgeted
Capital means building or replacing things that last: roads, buildings, equipment. The 2025 budget planned $841,350 of it, paid mostly by $697,607 of provincial and federal capital grants (budgeted $404,359 and $293,248). The statements show $62,895 spent on assets and $53,942 of capital grants received. At the same time cash rose by $361,870 to $2,025,836. The statements do not say which projects did not go ahead or were put off.
Why it matters
Residents are told a plan and may count on projects that quietly slip. Money held for projects is not new money: the Township holds $389,477 of other deferred revenue (grants kept until the work is done), $216,987 of Canada Community Building Fund money, and $1,351,368 of reserves. Together those are $1,957,832 (worked out by us), close to the whole cash balance.
It could be because…
Grant-funded projects often start late because the grant has to be approved first. If the grant did not come, the project did not go ahead, and no tax money was lost.
Work may have been started and paid for in 2026. The notice for the 2026 budget lists "capital projects totaling $1.36 million".
The statements show $336,983 of provincial infrastructure grant money (OCIF) held as deferred revenue, which suggests projects are still planned.
Questions you could ask
Which projects in the 2025 capital budget did not go ahead or were put off, and why?
Which of those are in the 2026 capital projects of $1.36 million?
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 Armstrong?Send us your answer and we will publish it with this question.
The evidence
Note 18, budget basis: "Capital expenditures" budget 841,350, 2025 actual 74,990 (2024 240,213). "Capital revenues": "Provincial grants" budget 404,359, actual 8,230; "Federal grants" budget 293,248, actual 34,712; total budget 697,607 (statement basis) against actual 53,942.
Statement of cash flows: "Acquisition of tangible capital assets" (62,895); "INCREASE IN CASH" 361,870; "CASH, END OF YEAR" $ 2,025,836 (2024 $ 1,663,966).
Notes 6 and 7, deferred revenue: "Provincial grant - OCIF" 336,983 at December 31, 2025 (funds received 204,527, used 193,496); "Provincial grant - EASE" 46,348; total other 389,477. "Federal grant - CCBF" 216,987.
Note 12, Accumulated surplus: "Reserves, surpluses and deficits" total 1,351,368 (2024 1,191,875), including water reserve 418,645, landfill site reserve 440,096, sewer reserve 235,229 and general municipal surplus 67,418.
$917,122spent on transportation in 2025 on the budget basis, against a budget of $762,675
On the basis the budget is built (no amortization), transportation services cost $917,122 against a budget of $762,675. On the audited basis the figure is $1,178,119 against $1,027,852, which is $150,267 more (worked out by us). In 2024 transportation cost $1,060,204 on the audited basis. Total operating spending on the budget basis came in $34,839 under budget (worked out by us), because environmental services (water, sewer, garbage) came in $81,822 under and protection came in $53,749 under (worked out by us).
Why it matters
Roads and winter control are the biggest line a small rural township controls. A fifth over budget in one year is worth an explanation, even when other lines make up for it.
It could be because…
A hard winter or a rise in fuel and contract costs can push roads and snow clearing over a fixed budget.
Some road work planned as a capital project (budgeted $841,350) may have been paid for as upkeep, and shows here instead of as a purchase of an asset.
Operating spending in total stayed under budget, so the Township may have meant to move money between lines.
Questions you could ask
What caused transportation to run $154,447 over budget in 2025: snow clearing, contracts, fuel or road repairs?
Does the 2026 transportation budget reflect what was actually spent in 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 Armstrong?Send us your answer and we will publish it with this question.
The evidence
Note 18, budget basis, operating expenditures: "Transportation services" budget 762,675, 2025 actual 917,122 (2024 801,267). "Environmental services" budget 652,700, actual 570,878. Total operating expenditures budget 3,287,096, actual 3,252,257.
$1,653,850asset retirement obligations at the end of 2025, up from $1,619,272
A new accounting rule has the Township count what it will owe to close and clean up assets. At the end of 2025 that came to $1,653,850: $946,673 for the landfill, $632,327 for removing asbestos from buildings, $71,851 for water wells and $2,999 for a fuel tank. The Township lists the same $1,653,850 under "Unfinanced asset retirement obligations", meaning no money has been set aside against it in the accounting. The landfill reserve holds $440,096, unchanged from 2024. The landfill is estimated to reach capacity in 2040, with 34,885 cubic meters left of 303,000.
Why it matters
Closing a landfill is required by law and cannot be put off past its life. A small township needs to know when the money must come, and whether it will come from taxes, from reserves or from the province.
It could be because…
The figure is an estimate, discounted to today's money at 2.1 percent, and the costs fall mainly after 2040.
The asbestos cost is only paid if and when the buildings are renovated or torn down, and may never be paid.
A new waste study was done in January 2026, and the estimate may change.
Questions you could ask
What yearly amount does the Township plan to set aside for landfill closure, and is any of it in the 2026 budget?
Does the Township expect provincial or federal help with closure, and if not, how will it be paid?
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 Armstrong?Send us your answer and we will publish it with this question.
The evidence
Note 8, Asset retirement obligations: balance, beginning of year 1,619,272; accretion expense 34,578; balance, end of year 1,653,850. At year end: Landfill 946,673 (2024 927,202); Asbestos removal 632,327; Water wells 71,851; Fuel storage tank 2,999. "The discount rate used to present value future cash outputs is 2.1% (2024 2.4%)."
Note 8, Landfill: "The total capacity of the site is 303,000 cubic meters and is estimated to reach capacity in 2040 and currently has a remaining estimated capacity of 34,885 cubic meters. Post-closure care is estimated to be required for 25 years from the date of site closure."
2.73%proposed 2026 tax levy increase, from a notice that says the budget is available by contacting the office
A notice published April 9, 2026 says Council would consider the 2026 budget on April 29, 2026, and that a levy increase of 2.73 percent is proposed, with an estimated yearly increase of $46.09 for a home assessed at $200,000. It adds that "Copies of the 2026 Budget are available by contacting the Municipal Office." We did not find the 2026 budget, or the 2025 budget, posted on the Township's site. The audited statements do carry a budget column, which the Township explains does not follow the basis of the actual results.
Why it matters
The budget is the promise to taxpayers. Having to ask the office for a copy is a hurdle. Voters who want to read the budget before the election on October 26, 2026 have to ask for it.
It could be because…
The budget may be posted somewhere on the site, or in the Township's app, that we did not find.
The Township may give copies to anyone who asks, which the notice says it does.
A small township office may not have the time to prepare a version for the web.
Questions you could ask
Will the Township post the 2026 budget on its website?
Is there a council report that shows the 2026 budget line by line, and where can residents read 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 Armstrong?Send us your answer and we will publish it with this question.
The evidence
"The proposed budget includes a 2.73% increase in the tax levy, a $32 decrease in utility rates, and capital projects totaling $1.36 million. For a residential property connected to municipal services and assessed at $200,000, this represents an estimated annual increase of $46.09." "Copies of the 2026 Budget are available by contacting the Municipal Office." Published Thursday, April 09, 2026.
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Armstrong had $1.3M saved at the end of 2025, up from $1.1M in 2019. That is 39% of one year's spending. Only 6 of 30 similar towns had less, compared with what they spend.
Does Armstrong have enough saved for repairs and emergencies?
$0$500K$1.0M$1.5M$2.0M
$1.3M
2019202020212022202320242025
Show as a table
Year
Savings (reserves)
2019
$1.1M
2020
$1.2M
2021
$1.3M
2022
$1.6M
2023
$1.2M
2024
$1.2M
2025
$1.3M
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 2025?
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 Armstrong?Send us your answer and we will publish it with this question.
$(269,663)annual deficit in 2025 on the audited basis, against a budget of a $187,070 surplus
The audited statements show the Township spending $269,663 more than it took in during 2025 and $273,693 more in 2024. Its accumulated surplus (everything it has saved up over the years) has gone from $7,410,798 at the start of 2024 to $6,867,442 at the end of 2025. The statements also show a second view, the way the budget is built, that leaves out amortization (the yearly cost of assets wearing out). On that view 2025 ended with a surplus of $161,401 against a planned deficit of $36,225. The Township explains the gap in its own note.
Why it matters
Both numbers are real. The deficit says assets are wearing out faster than taxes and fees pay to replace them. The budget-basis surplus says day-to-day bills were covered. Residents should be able to see both without hunting for a note.
It could be because…
The Township explains that its budget "was not prepared on a basis consistent with" the statements: it leaves out amortization and counts capital spending and debt repayment as expenses. Most of the gap is that difference.
Net debt still improved, from $857,938 to $628,569, because the Township spent little on new assets in 2025.
Amortization is a bookkeeping charge, not a bill that is paid in the year.
Questions you could ask
Does Council see the audited figures and the budget-basis figures side by side each year?
Is the Township setting aside any money each year for replacing assets, apart from the reserves listed in Note 12?
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 Armstrong?Send us your answer and we will publish it with this question.
The evidence
Statement of operations: "ANNUAL SURPLUS (DEFICIT)" budget 187,070, 2025 actual (269,663), 2024 actual (273,693). "Total revenues" 3,576,517; "Total expenditures" 3,846,180. "ACCUMULATED SURPLUS, END OF YEAR" 6,867,442 (2024 7,137,105); beginning of 2024 7,410,798.
Note 18, Budgeting: the statement of operations "has been modified here to exclude amortization and accretion expenses and to include tangible capital asset expenditures and the principal repayments on long-term debt." "Surplus (deficit) - full budget based": budget (36,225), 2025 actual 161,401, 2024 actual (2,369).
Note 10, Budget: "The Budget adopted by Council was not prepared on a basis consistent with that used to report actual result according to Public Sector Accounting Standards". Reconciliation from "Actual budget deficit for the year - note 18" (36,225) to "Budget surplus per statement of operations" 187,070, including estimated amortization (560,190).
$318,445paid to the District of Timiskaming Social Services Administration Board in 2025, up from $262,984
The Township does not run social housing, child care or ambulance services. It pays a board that does, and has little say over the bill. In 2025 the payment to the District of Timiskaming Social Services Administration Board was $318,445, up from $262,984 in 2024, a rise of $55,461 or 21.1 percent (worked out by us). The payment to Northeastern Public Health rose from $60,642 to $63,070. Together the two boards cost $381,515 (worked out by us).
Why it matters
A bill the Township cannot set can still take a big share of the tax increase. Residents who vote this month may want to know who speaks for Armstrong at that board and what the rise pays for.
It could be because…
The board sets its bill each year using a formula over its member municipalities, based on property values.
Social housing repairs, child care and ambulance costs have all risen across Ontario.
The board may have asked for a one-time payment into its capital reserves.
Questions you could ask
What explains the $55,461 rise in the Social Services Administration Board's bill?
Who represents Armstrong on that board, and does council get a report back?
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 Armstrong?Send us your answer and we will publish it with this question.
The evidence
Note 3, Contributions to joint boards: "District of Timiskaming Social Services Administration Board" 2025 $ 318,445, 2024 $ 262,984; "Northeastern Public Health" 2025 $ 63,070, 2024 $ 60,642.
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