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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Billings'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 Billings' financial reports and meeting minutes, and compared its numbers with 54 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.
$1,000,000for a public washroom, laundry and shower facility in the 2026 capital budget
The adopted 2026 capital budget includes $1,000,000 for a public washroom, laundry and shower facility. It is the largest single project in the capital budget. The schedule names a $500,000 tourism grant for it, but does not say which of its funding lines (reserves, the year's surplus, roads funding) pay the rest. The Township's 2024 statements show cash of $4,147,624 and long-term debt of $1,295,061.
Found by reading the town's own documents · 2 sources
$1,295,061long-term debt at December 31, 2024, up from $200,000 a year earlier
The Township's long-term debt rose from $200,000 at the end of 2023 to $1,295,061 at the end of 2024. Two loans from Ontario Infrastructure and Lands Corporation make up the total. The statements say what the loans are, but not what they paid for.
Found by reading the town's own documents · 2 sources
$5,390left in the amount set aside for general tax and charge decreases, down from $1,544,719
The Township's note on its net assets splits the total between money to be used for "the general decrease in taxation and user charges" and money set against long-term debt and other liabilities. The first part fell from $1,544,719 at the end of 2023 to $5,390 at the end of 2024.
Found by reading the town's own documents · 2 sources
$741,383worked out by us: the two clean-up liabilities together ($239,506 plus $501,877), at December 31, 2024
The Township's statements carry two future clean-up costs: $239,506 for ground and groundwater under the municipal office at 15 Old Mill Road, and $501,877 for closing and monitoring the landfill. The statements say the landfill is expected to close in 2037. The 2026 budget has money for landfill work, but we found no schedule for the office site.
Found by reading the town's own documents · 3 sources
$600,000claimed in a lawsuit against the Township; nothing accrued
The 2024 statements say the Township is being sued for $600,000 in a claim involving a road grader. Nothing has been set aside for it in the accounts. The Township says it believes it has valid defences.
Found by reading the town's own documents · 1 source
July 15, 2025the auditor's report date on the 2024 statements, the newest posted
The Township's Financial Reports page lists audited statements through 2024 only. When we read the page on October 7, 2026, we did not find 2025 statements. The 2024 statements were signed by the auditor on July 15, 2025, and the 2023 statements on September 17, 2024.
Found by reading the town's own documents · 2 sources
$4,055,115total 2026 operating expense, the only expense figure we could read with confidence
The adopted 2026 budget is a short by-law with two schedules. In the posted PDF, the operating expense lines are printed apart from their amounts, so only the totals can be read with confidence. The 2025 budget by-law PDF has no readable text. The auditor's notes say the Township does not prepare its budget in the same format as its statements, so the statements carry no budget comparison.
Found by reading the town's own documents · 2 sources
$87,040reduction to 2023's accumulated surplus from the restatement
The auditor drew attention to a restatement of the 2023 comparison figures. The Township changed how it counted two outside bodies it helps fund, the Manitoulin Centennial Manor and the Manitoulin Planning Board. The change lowered 2023's accumulated surplus by $87,040.
Found by reading the town's own documents · 1 source
$1,000,000for a public washroom, laundry and shower facility in the 2026 capital budget
The adopted 2026 capital budget includes $1,000,000 for a public washroom, laundry and shower facility. It is the largest single project in the capital budget. The schedule names a $500,000 tourism grant for it, but does not say which of its funding lines (reserves, the year's surplus, roads funding) pay the rest. The Township's 2024 statements show cash of $4,147,624 and long-term debt of $1,295,061.
Why it matters
A project this size for a small township is a large share of what it spends on building things in a year. Residents may want to know whether it is paid from grants and savings, or whether it adds to the Township's debt, and what it costs each year to run.
It could be because…
Tourism visitors to the marina and waterfront may need the building, and the grant may be the reason it was planned now.
The budget may be set up so that grants and savings pay for all of it, with no new borrowing.
Part of the cost may be spread over more than one year.
Questions you could ask
Which funding lines in Schedule B pay for the washroom, laundry and shower facility, and is any borrowing planned?
What will the building cost each year to staff, heat and clean, and is that in the 2026 operating budget?
Would the grant be lost or repaid if the project is delayed?
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 Billings?Send us your answer and we will publish it with this question.
The evidence
Schedule B lists "Public Washroom/Laundry/Shower Facility 1,000,000" among the 2026 new capital projects, and "Grant - Tourism - Washroom facility 500,000" among the capital funding sources. Total capital funding sources are printed as 2,395,128 and capital expenditures "Buildings" as 1,146,872. The funding lines Reserves (547,107) and Net Surplus (current year) (548,994) are also listed. The schedule does not tie a funding line to a project. Working it out ourselves, $1,000,000 less the $500,000 grant leaves $500,000 not covered by the named grant.
$1,295,061long-term debt at December 31, 2024, up from $200,000 a year earlier
The Township's long-term debt rose from $200,000 at the end of 2023 to $1,295,061 at the end of 2024. Two loans from Ontario Infrastructure and Lands Corporation make up the total. The statements say what the loans are, but not what they paid for.
Why it matters
Debt has to be paid back from taxes and fees for decades (one loan runs to 2054), so residents may want to know which projects it paid for and whether they are finished.
It could be because…
Loans from this provincial agency are a common, low-cost way for small townships to pay for roads, bridges and water work.
The Township also spent $1,599,024 buying or building assets in 2024, so the loans may simply have paid part of that.
A large capital grant year in 2023 may have been followed by a year when borrowing filled the gap.
Questions you could ask
Which projects did the two 2024 debentures pay for?
What are the total yearly loan payments now, and how are they covered in the 2026 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 Billings?Send us your answer and we will publish it with this question.
The evidence
Note 7 lists two debentures: one repayable in semi-annual payments of $27,278 at 4.53% per annum, maturing February 1, 2054, with a balance of $ 883,083 (2023: $ 200,000); and one repayable in monthly instalments of $7,720 at 3.44% per annum, maturing October 1, 2029, with a balance of 411,978. The total is $1,295,061 (2023: $200,000). Principal payments due in 2025 are 94,436.
The statement of cash flows shows "Proceeds on long-term debt" of 1,115,200 in 2024 (2023: 200,000), and "Cash used to acquire tangible capital assets" of (1,599,024) (2023: (3,756,073)).
$5,390left in the amount set aside for general tax and charge decreases, down from $1,544,719
The Township's note on its net assets splits the total between money to be used for "the general decrease in taxation and user charges" and money set against long-term debt and other liabilities. The first part fell from $1,544,719 at the end of 2023 to $5,390 at the end of 2024.
Why it matters
Money held back to soften tax increases or cover a bad year is a cushion. A cushion that nearly disappears in one year is worth an explanation, even if it was spent on purpose.
It could be because…
The 2023 figure may have included grant money that was spent on projects in 2024.
The Township may have decided to count more of its net assets against its debt and clean-up liabilities, which rose in the same year.
The total net assets figure fell less than this line did, so some of the money may only have moved between the two lines.
Questions you could ask
What was done with the $1,539,329 (worked out by us: $1,544,719 less $5,390) that was set aside for general tax and charge decreases?
How much does the Township hold in reserves today, and what is it meant to cover?
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 Billings?Send us your answer and we will publish it with this question.
The evidence
Note 10 says net assets are "To be used for": "the general decrease in taxation and user charges" $ 5,390 (2023: $ 1,544,719), and "the recovery from taxation and user charges for the repayment of long-term debt, asset retirement obligation, contaminated site remediation liability" 2,036,444 (2023: 919,789). The total is $ 2,041,834 (2023: $ 2,464,508).
$741,383worked out by us: the two clean-up liabilities together ($239,506 plus $501,877), at December 31, 2024
The Township's statements carry two future clean-up costs: $239,506 for ground and groundwater under the municipal office at 15 Old Mill Road, and $501,877 for closing and monitoring the landfill. The statements say the landfill is expected to close in 2037. The 2026 budget has money for landfill work, but we found no schedule for the office site.
Why it matters
These are bills the Township will have to pay later. They can grow if estimates change, and the Township owns the land under its office, so the cost falls on local taxpayers.
It could be because…
Setting a liability aside in the accounts is required by accounting rules and does not mean the work is overdue.
Clean-up of this kind is often done in stages over several years, with monitoring first.
The landfill amount is a discounted present value; the statements say the total future cost will be higher.
Questions you could ask
What is the plan and timetable for cleaning up the ground under the municipal office, and has any of the $239,506 been spent?
Is the Township saving each year toward the landfill's closure, and how does that line up with the $881,517 estimate?
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 Billings?Send us your answer and we will publish it with this question.
The evidence
Note 8 says the Township "has recognized a contaminated site remediation liability in the amount of $239,506 (2023 - $232,530)" for the ground under the municipal office at 15 Old Mill Road, and that because the Township owns the building and land it "is directly responsible for its remediation."
Note 9 puts the landfill's asset retirement obligation at 501,877 (2023: 487,259). The estimated total undiscounted, inflation-adjusted cost to settle it is $881,517. The landfill "is estimated to close in 2037", with monitoring for 25 more years.
The 2026 capital budget lists "Landfill Post Closure Cost 73,500", "Landfill Cover Material 80,000" and "Landfill Mandatory Electrical Maint. 5,200" among the 2026 new capital projects.
Billings spent $174K on water, sewers and garbage in 2019 and $402K in 2024. Prices only went up about 18% in that time.
Why did the cost of water, sewers and garbage grow 131% in 5 years?
Water, sewers and garbage
Prices (inflation)
+0%+50%+100%+150%
+131%
201920202021202220232024
Show as a table
Year
Water, sewers and garbage
Prices (inflation)
2019
+0%
+0%
2020
+60%
+1%
2021
+84%
+4%
2022
+101%
+11%
2023
+116%
+16%
2024
+131%
+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 $228K a year pay for?
Why did the dump (landfill) go from $8,033 to $202K?
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 Billings?Send us your answer and we will publish it with this question.
$600,000claimed in a lawsuit against the Township; nothing accrued
The 2024 statements say the Township is being sued for $600,000 in a claim involving a road grader. Nothing has been set aside for it in the accounts. The Township says it believes it has valid defences.
Why it matters
A claim of this size is large for a township of this budget. Residents may want to know how much of it insurance would cover.
It could be because…
Municipal insurance policies usually cover claims like this, so the Township's own cost may be small.
Claims often ask for more than is ever paid, and the Township says it has defences.
Nothing is set aside because accounting rules only require it once a loss is likely and can be estimated.
Questions you could ask
Is the claim covered by the Township's insurance, and what is the deductible?
Will council report on the outcome in public once it is settled or decided?
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 Billings?Send us your answer and we will publish it with this question.
The evidence
Note 15(b): the Township "has been named as a defendant in an action claiming damages in the amount of $600,000 alleging negligence relating to an incident with a road grader." The note adds that "It is too early in the proceedings to determine the outcome of the claim" and that no amount has been accrued.
July 15, 2025the auditor's report date on the 2024 statements, the newest posted
The Township's Financial Reports page lists audited statements through 2024 only. When we read the page on October 7, 2026, we did not find 2025 statements. The 2024 statements were signed by the auditor on July 15, 2025, and the 2023 statements on September 17, 2024.
Why it matters
Audited statements are the Township's official account of how it spent public money. Residents benefit from seeing them in time to use them.
It could be because…
The 2025 audit may be finished or nearly finished, and not yet posted.
Audit timing can slip in a small township for many ordinary reasons.
The statements may be posted somewhere we did not look.
Questions you could ask
When will the 2025 audited statements be presented to council and posted?
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 Billings?Send us your answer and we will publish it with this question.
The evidence
The Financial Reports page lists consolidated financial statements for 2020, 2021, 2022, 2023 and 2024, and the 2026 and 2025 budget by-laws. We did not find 2025 statements listed when we read it on October 7, 2026.
$4,055,115total 2026 operating expense, the only expense figure we could read with confidence
The adopted 2026 budget is a short by-law with two schedules. In the posted PDF, the operating expense lines are printed apart from their amounts, so only the totals can be read with confidence. The 2025 budget by-law PDF has no readable text. The auditor's notes say the Township does not prepare its budget in the same format as its statements, so the statements carry no budget comparison.
Why it matters
A budget is only useful if people can read it and later check what was spent against it. Anyone using a screen reader cannot read a picture of a page.
It could be because…
A fuller budget book may exist that was presented to council but is not posted with the by-law.
Posting the by-law with its schedules may be the minimum the Township treats as required.
Small townships often keep budget detail in council reports rather than in the final by-law.
Questions you could ask
Will the Township post the full budget report council reviewed, with each expense line and last year's actual figures beside it?
Will the 2025 budget by-law be re-posted in a form that can be read by a screen reader?
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 Billings?Send us your answer and we will publish it with this question.
The evidence
Schedule A to By-law 2026-12 prints "Total Revenue $4,604,108" and "Total Expense $4,055,115". Worked out by us, the gap between those two totals matches, to within a dollar, the "Net Surplus (current year) 548,994" shown as a capital funding source in Schedule B (page 3). The individual expense lines (wages, legal, roads and others) are printed in one block and their amounts in another, so we did not use them.
Note 19 says: "The Township does not prepare a budget in a format consistent with the accompanying financial statements. Accordingly, budget information has not been presented in these financial statements."
$87,040reduction to 2023's accumulated surplus from the restatement
The auditor drew attention to a restatement of the 2023 comparison figures. The Township changed how it counted two outside bodies it helps fund, the Manitoulin Centennial Manor and the Manitoulin Planning Board. The change lowered 2023's accumulated surplus by $87,040.
Why it matters
Restating a prior year changes the numbers residents saw the year before. It is worth knowing why, so that year-to-year comparisons can be trusted.
It could be because…
The Township and its auditor may have reviewed the accounting rules and concluded the two bodies are not under the Township's direct control, a normal correction.
The change affects how the Township's share is shown, not the Township's cash.
The restatement was disclosed in the statements and the auditor's report, which is how it is meant to be handled.
Questions you could ask
Did the auditor or the Ministry ask for this change, or did the Township choose it?
Does the change alter how the Township shows its yearly contributions to these two bodies?
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 Billings?Send us your answer and we will publish it with this question.
The evidence
The auditor's report has an Emphasis of Matter drawing attention to note 2, which "explains that certain comparative figures presented for the year ended December 31, 2023 have been restated." Note 2 says the Township determined the Manor to be "not under the direct control of Council" and the Planning Board to be "an other government organization not under the direct control of Council". The note's table shows "Change in accumulated surplus $ 20,479,695 $ (87,040) $ 20,392,655" (as previously stated, adjustment, restated).
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