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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Bonfield'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 Bonfield's financial reports and meeting minutes, and compared its numbers with 17 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.
$2,551,538recorded at December 31, 2025 for the Cassellholme rebuild, with cost overruns still ongoing
Cassellholme is the long-term care home that nine nearby municipalities own together. It is being rebuilt. Bonfield now records $2,551,538 as what it expects to pay for its share, up from $2,441,657 a year earlier. The auditors' notes say this is an estimate that depends on project costs that are not final.
Found by reading the town's own documents · 4 sources
$2,441,657added to 2024 municipal debt when the statements were restated
The 2025 statements were corrected for an error in the year before. The Township had not recorded what it owed for the Cassellholme rebuild. Adding it cut the 2024 accumulated surplus (what the Township owns minus what it owes, including buildings and roads) from $10,306,374 to $7,864,717.
Found by reading the town's own documents · 3 sources
$6,192,000guaranteed by the Township for Community Non-Profit Seniors Housing Bonfield
Council guaranteed a $6,192,000 loan for a non-profit group's seniors' apartments in Bonfield. If the group cannot pay, the Township is responsible for the debt. The guarantee is mentioned in the notes to the statements and is not counted as a debt.
Found by reading the town's own documents · 2 sources
$369,653capital emergencies reserve at the end of 2024, shown as nothing at the end of 2025
The statements show the capital emergencies reserve going from $369,653 at the end of 2024 to nothing at the end of 2025. The July 2026 report says an emergency contingency reserve was used and will be replenished from provincial disaster funding, and that reserves grew to $2.2M. The statements show total reserves of $2,838,364.
Found by reading the town's own documents · 3 sources
$44,500software purchase price, noted in the July 2026 report as sitting in an IT supplies account until it moves to capital
The 2025 budget highlights said a supplier called Townsuite was being set up, to be fully working by July 2026. The July 2026 report says the software was tendered again in 2025 and a different supplier, Munisoft, won. That set-up began in March 2026 and is behind schedule.
Found by reading the town's own documents · 3 sources
Bonfield spent $964K on roads and snow in 2019 and $1.8M in 2025. Prices only went up about 21% in that time. Only 3 of 17 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
$(2,798,507)net debt at December 31, 2025, down from $(2,970,762)
The Township's net debt (what it owes minus its financial assets) is $(2,798,507) at the end of 2025, slightly better than $(2,970,762) a year earlier. It spent $736,532 on capital assets and its assets lose $598,609 in value a year. The Township's own budget material says its assets are close to the end of their lives.
Found by reading the town's own documents · 3 sources
An Integrity Commissioner handles complaints that a council member broke the code of conduct. The July 2026 report says the Township's request for proposals to choose one will be completed by the end of summer. We did not find a named Integrity Commissioner or any reports.
Found by reading the town's own documents · 1 source
$2,551,538recorded at December 31, 2025 for the Cassellholme rebuild, with cost overruns still ongoing
Cassellholme is the long-term care home that nine nearby municipalities own together. It is being rebuilt. Bonfield now records $2,551,538 as what it expects to pay for its share, up from $2,441,657 a year earlier. The auditors' notes say this is an estimate that depends on project costs that are not final.
Why it matters
This one commitment is more than half of everything the Township owes. If the rebuild costs more, Bonfield's share and its yearly payments go up, and a small township has little room to absorb that.
It could be because…
Large building projects often cost more than first planned, and every owner share moves together.
The number is a present value (today's worth of payments due over 30 years), so it also moves when the borrowing rate used changes.
The Township has been setting money aside in a Cassellholme reserve for this.
Questions you could ask
What is the latest total cost Cassellholme has given its owners, and how does it compare with $57,695,599?
What yearly payment does the Township expect once the rebuild is done, and where does it appear in the long-range plan?
How much will the Cassellholme reserve need to hold to cover the first years of payments?
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 Bonfield?Send us your answer and we will publish it with this question.
Note 11, Municipal Debt, lists "East Nipissing District Home for the Aged redevelopment commitment (i) 2,551,538" for 2025 against 2,441,657 for 2024. The note says the Township is responsible for its share of annual principal and interest once the project is done, and interest-only payments on the construction loan until then.
Note 2, Measurement Uncertainty, says the amount recorded for the Cassellholme commitment is "subject to uncertainty due to ongoing project cost overruns and the absence of finalized cost information."
Note 19 lists the Township's contributions to East Nipissing District Home for the Aged as 138,001 in 2025 and 108,228 in 2024. Note 14 shows a Cassellholme reserve of 270,091 at the end of 2025 and 180,000 a year earlier.
In the 2024 statements the same Cassellholme guarantee was described with a total construction cost of $57,695,599 and a Township share of $1,771,254 (3.07%).
$2,441,657added to 2024 municipal debt when the statements were restated
The 2025 statements were corrected for an error in the year before. The Township had not recorded what it owed for the Cassellholme rebuild. Adding it cut the 2024 accumulated surplus (what the Township owns minus what it owes, including buildings and roads) from $10,306,374 to $7,864,717.
Why it matters
The 2024 statements got a clean audit opinion. A $2,441,657 change to the opening position is large for a budget of about $5.5 million, so residents should know what happened and what has changed in how it is checked.
It could be because…
Accounting guidance on how a municipality records its share of a joint home's borrowing is technical, and many small municipalities have had to revisit it.
The Township found the issue itself during the year and fixed it, which is what the standards ask for.
The change moves how the Township's position looks on paper; it does not change cash held.
Questions you could ask
When did the Township and its auditors first discuss recording the Cassellholme commitment, and why was it not in the 2024 statements?
Did the correction affect any lender terms, grant reporting or the Township's provincial financial indicators?
What check has been added so other joint-board obligations are not missed?
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 Bonfield?Send us your answer and we will publish it with this question.
The evidence
Note 3, Prior Period Adjustment, says the Township "identified that a financial liability related to the East Nipissing District Home for the Aged redevelopment commitment should have been recognized in prior periods." The table shows 2024 municipal debt as previously stated $1,885,425, an adjustment of $2,441,657, and restated $4,327,082. It shows accumulated surplus as previously stated 10,306,374, adjustment (2,441,657), restated 7,864,717.
The Statement of Operations shows a "Prior period adjustment (note 3)" of (2,336,626) in 2024, and accumulated surplus at the end of 2024 as restated of $ 7,864,717.
$6,192,000guaranteed by the Township for Community Non-Profit Seniors Housing Bonfield
Council guaranteed a $6,192,000 loan for a non-profit group's seniors' apartments in Bonfield. If the group cannot pay, the Township is responsible for the debt. The guarantee is mentioned in the notes to the statements and is not counted as a debt.
Why it matters
By our own working out, $6,192,000 is about one and a half times the Township's whole year of net property tax ($4,067,634 in 2025). It is not counted as a debt unless it is expected to be called, so it only shows up in a note.
It could be because…
Guarantees like this are a common way for a small community to get affordable seniors housing built, and the non-profit's rents are meant to cover the loan.
A guarantee is only recorded as a liability when a payment by the Township looks likely, and the auditors did not think so.
The balance owing may be much lower than $6,192,000 by now.
Questions you could ask
What is the loan balance now, and is the non-profit up to date on its payments?
Does Council receive regular reports on the building's occupancy and finances?
Does the Township's long-range plan show what it would do if the guarantee were called?
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 Bonfield?Send us your answer and we will publish it with this question.
Note 17, Guarantees: "In May 2022, the Township passed a by-law authorizing the signing of a guarantee for the construction of apartment units of Community Non-Profit Seniors Housing Bonfield for $6,192,000." The note says the Township would be responsible for repayment if the debtor fails to make payments.
$369,653capital emergencies reserve at the end of 2024, shown as nothing at the end of 2025
The statements show the capital emergencies reserve going from $369,653 at the end of 2024 to nothing at the end of 2025. The July 2026 report says an emergency contingency reserve was used and will be replenished from provincial disaster funding, and that reserves grew to $2.2M. The statements show total reserves of $2,838,364.
Why it matters
Reserves are the Township's savings for repairs it cannot plan. The 2025 budget material says Bonfield had only $1,415 in reserves per household against an average of $3,688 for its peer group. Knowing which reserve was spent, and whether the refill is certain, matters before a new Council sets the next budget.
It could be because…
The 2025 storm and state of emergency (the 2025 highlights mention a declared state of emergency) may have used up the reserve on road repairs, which is what it is for.
The $2.2M in the July report may count a different set of reserves than the $2,838,364 in the statements.
Provincial disaster funding is expected to pay the money back.
Questions you could ask
Which reserve was used for the emergency, how much, and for which repairs?
How much provincial funding has been approved, and when is it expected?
What does the $2.2M figure include, and why is it different from the $2,838,364 total in the statements?
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 Bonfield?Send us your answer and we will publish it with this question.
The evidence
Note 14, Accumulated Surplus, lists "Capital emergencies reserve - 369,653" (nothing for 2025, 369,653 for 2024), "Tax rate stabilization 1,236,119 820,953" and "Total reserves 2,838,364 2,467,720".
The July 2026 report says Council "grew the reserves from $1.7M in 2022 to $2.2M in 2025" and that it used the Emergency Contingency Reserve, which "will be replenished with the provincial MDRA funding." We could not tell from the documents whether this is the same fund as the capital emergencies reserve in the statements.
The 2025 budget highlights say the Township had "only $1,415 per household" in reserves in 2024, against an average of $3,688 for the 72 Zone 7 municipalities in 2022.
$44,500software purchase price, noted in the July 2026 report as sitting in an IT supplies account until it moves to capital
The 2025 budget highlights said a supplier called Townsuite was being set up, to be fully working by July 2026. The July 2026 report says the software was tendered again in 2025 and a different supplier, Munisoft, won. That set-up began in March 2026 and is behind schedule.
Why it matters
Financial software runs tax billing, payroll and the books. Changing supplier midway can mean paying twice, and a late switch in an election year delays the reports the public relies on.
It could be because…
The first supplier may not have been able to deliver, or the new tender may have been cheaper or a better fit.
Little or nothing may have been paid to the first supplier.
Staff shortages, mentioned in the July report, may explain the slower set-up rather than any problem with the product.
Questions you could ask
Why was the 2023 award not carried through, and was anything paid to the first supplier?
What is the total cost of the new system, and how much of it is covered by the Modernization Grant?
Will the 2026 year-end close and the 2026 audit be affected by the delay?
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 Bonfield?Send us your answer and we will publish it with this question.
The evidence
The 2025 budget highlights say the office was working with Townsuite on the new financial software: "The RFP was awarded in 2023", with the aim of being fully operational by July of 2026, and show a capital amount of $45,000 as the remaining purchase price.
The July 2026 report says: "In 2025 the Township tendered the financial software again and Munisoft Software was awarded the contract." It says implementation started in March of 2026 and that the switch-over is behind because administration staff had been working short for three months, with the plan to be on track in September.
The report says the Munisoft purchase price is in the Computer Supplies account for IT, planned for through the Modernization Grant, and "currently at $44,500" until it is moved to a capital account.
Bonfield spent $964K on roads and snow in 2019 and $1.8M in 2025. Prices only went up about 21% in that time. Only 3 of 17 similar towns had faster growth here.
Why did the cost of roads and snow grow 86% in 6 years?
Roads and snow
Prices (inflation)
+0%+20%+40%+60%+80%+100%
+86%
2019202020212022202320242025
Show as a table
Year
Roads and snow
Prices (inflation)
2019
+0%
+0%
2020
+25%
+1%
2021
+13%
+4%
2022
+37%
+11%
2023
+38%
+16%
2024
+54%
+18%
2025
+86%
+21%
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 $824K a year pay for?
Why did paved roads go from $743K to $1.3M?
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 Bonfield?Send us your answer and we will publish it with this question.
Bonfield spent about $4,142 per home on long-term debt in 2025. The typical similar town spent $788. Only 2 of 17 similar towns spent more.
Why it matters
Spending more than neighbours is not wrong by itself. It might buy better service. But it is the first place to look for costs that could be lower, such as contracts that were not competitively bid.
It could be because…
Geography: more roads, more snow, a bigger area or a landfill of its own.
Accounting: some towns record the same cost in a different category.
A one-time cost in this year.
Questions you could ask
What makes this cost higher here than in similar towns?
When were the main contracts in this area last put out to competitive tender?
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 Bonfield?Send us your answer and we will publish it with this question.
The evidence
Long-term debt per home: Bonfield $4,142; typical similar town $788; ranked 3rd highest of 18.
$(2,798,507)net debt at December 31, 2025, down from $(2,970,762)
The Township's net debt (what it owes minus its financial assets) is $(2,798,507) at the end of 2025, slightly better than $(2,970,762) a year earlier. It spent $736,532 on capital assets and its assets lose $598,609 in value a year. The Township's own budget material says its assets are close to the end of their lives.
Why it matters
Roads and bridges are the biggest part of the Township's spending. If assets wear out faster than they are replaced, the bill comes later, in bigger tax increases or more debt.
It could be because…
Net debt is mostly the Cassellholme commitment (see the first question), which is not a loan Bonfield borrowed directly.
Spending on assets was slightly above their yearly loss in value, so the gap is narrowing.
Reserves and grants are rising, according to the Township.
Questions you could ask
What yearly spending on roads and bridges does the asset management plan say is needed, and how much is budgeted?
How would the Cassellholme payments change the plan?
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 Bonfield?Send us your answer and we will publish it with this question.
The evidence
The Statement of Change in Net Debt shows "Net debt, end of year $ (2,798,507) $ (2,970,762)" for 2025 and 2024, amortization of tangible capital assets of 598,609 and acquisition of tangible capital assets of (736,532) for 2025.
Note 13 shows roads and bridges at cost 17,198,155 with accumulated amortization of 11,840,376 at the end of 2025. Worked out by us, that is about 69% of their cost already written off.
The 2025 budget highlights say one provincial indicator was at a "moderate" level of risk: closing amortization balance as a % of total cost of capital assets, "59% against a low threshold of 50%", and that this shows many assets are at the end of life without enough set aside to replace them.
An Integrity Commissioner handles complaints that a council member broke the code of conduct. The July 2026 report says the Township's request for proposals to choose one will be completed by the end of summer. We did not find a named Integrity Commissioner or any reports.
Why it matters
Complaints tend to arrive in the weeks before an election. Residents should know who they would go to.
It could be because…
The Township may have appointed someone since the report was written in July.
Many small municipalities share an Integrity Commissioner and post few reports.
Questions you could ask
Who is the Township's Integrity Commissioner today, and where can residents find how to make a complaint?
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 Bonfield?Send us your answer and we will publish it with this question.
The evidence
The July 2026 report says: "The RFP for the Integrity Commissioner will be completed by end of summer."
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