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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Central Frontenac'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 · 6 so far
Things worth asking about
We read Central Frontenac's financial reports and meeting minutes, and compared its numbers with 51 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.
$4.1 millionyearly funding gap in the plan's summary; page 29 of the same plan says $1.5 million
The 2025 Asset Management Plan is the Township's plan for keeping its roads, bridges, buildings and vehicles in good repair. Its summary says the Township needs to put aside $6.99 million a year, puts aside about $2.9 million, and so funds 42% of what it needs, a gap of $4.1 million a year. On page 29 the same plan says the same 42% creates a gap of $1.5 million a year. Both cannot be right. The audited statements show roads being worn out on paper slightly faster than they are replaced.
Found by reading the town's own documents · 3 sources
$3,193,521landfill closure and care liability at December 31, 2024, up from $1,619,987
A landfill has to be capped and watched for years after it closes. Accounting rules make the Township count the future cost as a debt now. The 2024 statements put that debt for landfills at $3,193,521, up from $1,619,987 a year earlier, after a re-evaluation added $1,551,361. The statements say the total of future spending, before adjusting for the time value of money, is $6,129,164. The reserve set aside for environmental purposes was $552,714 at the end of 2024, down from $796,363. The 2026 budget summary shows the net amount for Waste Management Services falling from $511,310 to $211,662.
Found by reading the town's own documents · 4 sources
November 25, 2025date of the auditor's report on the year ended December 31, 2024
The auditor's report on the 2024 statements is dated November 25, 2025, for a year that ended December 31, 2024. The report on the 2023 statements is dated September 10, 2024. We did not find 2025 statements posted. Both reports give a clean opinion, which means the auditor found the statements fairly presented.
Found by reading the town's own documents · 2 sources
89,530net 2026 budget for Septic Re-Inspection, up from 31,985 in 2025
The Township runs a program that re-inspects private septic systems. The 2026 budget summary shows a net amount of 89,530 for Septic Re-Inspection, up from 31,985 in 2025. A consultant's 2025 review recommended a revised process "to address current delays in reporting", with property owners hiring their own inspector every ten years and a part-time to full-time administrator tracking the files.
Found by reading the town's own documents · 2 sources
$3,346,853government grants in 2024, against a budget of $4,090,523
The 2024 budget expected government grants of $4,090,523. The audited statements show $3,346,853, which is $743,670 less (worked out by us). Total revenue came in near budget ($16,095,029 budgeted, $15,961,750 actual) because property taxes, user charges and other lines were higher. The budget figures leave out amortization, but this is a revenue line, so that does not explain the gap.
Found by reading the town's own documents · 2 sources
Ontario law requires the treasurer to give council a yearly statement of what each member was paid and what expenses were reimbursed. We did not find one on the Township pages we read. We could not read the meeting portal, which asks automated visitors to stay out, so it may be posted there. Because of this we have not filled in the council pay table.
Found by reading the town's own documents · 1 source
$4.1 millionyearly funding gap in the plan's summary; page 29 of the same plan says $1.5 million
The 2025 Asset Management Plan is the Township's plan for keeping its roads, bridges, buildings and vehicles in good repair. Its summary says the Township needs to put aside $6.99 million a year, puts aside about $2.9 million, and so funds 42% of what it needs, a gap of $4.1 million a year. On page 29 the same plan says the same 42% creates a gap of $1.5 million a year. Both cannot be right. The audited statements show roads being worn out on paper slightly faster than they are replaced.
Why it matters
Roads are the Township's biggest cost. If the real gap is $4.1 million a year, the tax bill has to grow or roads will get worse. If it is $1.5 million, the problem is smaller. Residents cannot judge the choice while the plan gives two numbers.
It could be because…
One of the two sentences may be a typing error left over from an earlier draft of the plan.
The two numbers may describe different asset groups or different goals, and the plan does not say so.
Part of the gap may be covered by grants the plan chose not to count as steady income.
Questions you could ask
Which is the correct yearly funding gap, $4.1 million or $1.5 million, and will the Township correct the plan?
What yearly amount does the 2026 budget put into reserves for roads and buildings?
Has Council decided whether to adopt the plan's suggested yearly tax increase for capital?
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 Central Frontenac?Send us your answer and we will publish it with this question.
The evidence
The summary says the Township "requires an average annual capital reinvestment of $6.99 million", is "committing approximately $2.9 million per year", and so is "funding only 42% of its annual capital needs, leaving a funding deficit of $4.1 million annually".
Page 29 says: "the Township is funding 42% of its annual capital requirements for all infrastructure analyzed for scenario 3 maintaining a condition of good. This creates a total annual funding deficit of $1.5 million."
The roads line of the tangible capital assets table shows additions of $1,491,175 in 2024 and amortization (the yearly write-down of an asset's cost as it wears out) of ($1,584,042); the net book value of roads went from $23,597,998 to $23,444,519. Accumulated amortization is ($57,395,720) against a cost of $80,840,239.
$3,193,521landfill closure and care liability at December 31, 2024, up from $1,619,987
A landfill has to be capped and watched for years after it closes. Accounting rules make the Township count the future cost as a debt now. The 2024 statements put that debt for landfills at $3,193,521, up from $1,619,987 a year earlier, after a re-evaluation added $1,551,361. The statements say the total of future spending, before adjusting for the time value of money, is $6,129,164. The reserve set aside for environmental purposes was $552,714 at the end of 2024, down from $796,363. The 2026 budget summary shows the net amount for Waste Management Services falling from $511,310 to $211,662.
Why it matters
Closing a landfill is a real bill that arrives later. If it is not saved for, it falls on future taxpayers. A fast jump in the estimate also shows how uncertain the number is.
It could be because…
The estimate may have gone up because the engineers' plan changed, because the sites are filling sooner, or because the rate used to project costs changed (the notes say the inflation rate used rose from 4.53% to 5.35%).
The Township may plan to pay for closures from a mix of reserves, grants and borrowing later, and just not have published that plan.
The net budget for waste may have fallen for reasons unrelated to landfills, such as a one-time cost in 2025.
Questions you could ask
What caused the $1,551,361 re-evaluation of the landfill estimate in 2024?
Does the Township have a plan, and a yearly amount, for saving toward landfill closure?
Why does the 2026 budget show a lower net amount for Waste Management Services than the 2025 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 Central Frontenac?Send us your answer and we will publish it with this question.
The evidence
The note lists landfill liabilities: Olden $1,310,525 (2023: $269,896), Oso $1,270,867 (2023: $737,962), Closed $612,129, total $3,193,521 (2023: $1,619,987). It says "The total, undiscounted future expenditures relating to the active and closed landfills are estimated at $6,129,164." It says the Township has two active and three inactive landfill sites, and that "Future events may result in significant changes to the estimated total expenses".
The roll-forward table shows landfill obligation opening $1,619,987, re-evaluation 1,551,361, accretion expense 22,173, closing balance $3,193,521; all asset retirement obligations total $3,712,805 (opening $2,118,539). The note does not say what caused the re-evaluation.
November 25, 2025date of the auditor's report on the year ended December 31, 2024
The auditor's report on the 2024 statements is dated November 25, 2025, for a year that ended December 31, 2024. The report on the 2023 statements is dated September 10, 2024. We did not find 2025 statements posted. Both reports give a clean opinion, which means the auditor found the statements fairly presented.
Why it matters
Residents and council use audited statements to judge how the Township did. When they arrive in the fall of the next year, decisions on the next budget are made without final results.
It could be because…
The new rules for asset retirement obligations (landfills, asbestos, gravel pits) took extra time to set up for 2024.
Staff changes or a delayed audit schedule may have pushed the work back.
The 2025 statements may be finished but not yet posted.
Questions you could ask
When will the 2025 audited statements be finished and posted?
What caused the delay in finishing the 2024 audit?
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 Central Frontenac?Send us your answer and we will publish it with this question.
The evidence
The Independent Auditor's Report, signed by MNP LLP in Kingston, is dated November 25, 2025, and says the statements "present fairly, in all material respects, the financial position of the Township as at December 31, 2024".
89,530net 2026 budget for Septic Re-Inspection, up from 31,985 in 2025
The Township runs a program that re-inspects private septic systems. The 2026 budget summary shows a net amount of 89,530 for Septic Re-Inspection, up from 31,985 in 2025. A consultant's 2025 review recommended a revised process "to address current delays in reporting", with property owners hiring their own inspector every ten years and a part-time to full-time administrator tracking the files.
Why it matters
Septic systems protect lake water and wells. Residents pay for the program, and the Township's own consultant has said the reporting is late.
It could be because…
The increase may pay for a catch-up push on overdue files, or for a one-time software or process change.
The consultant's changes may already be under way and the 2026 amount may be the start-up cost.
The net figure moves with fees collected, which the summary does not show.
Questions you could ask
How many properties are overdue for re-inspection, and how many were inspected in 2025?
Will Council adopt the review's proposed owner-hires-inspector model, and what will it change in the 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 Central Frontenac?Send us your answer and we will publish it with this question.
The evidence
Budget summary lines: Septic Re-Inspection 89,530 (2026 approved) and 31,985 (2025 approved); Part 8 Septic Inspections 51,820 and 26,250.
The review says a revised process "is recommended to address current delays in reporting, reduce costs and inconvenience for residents, and enable more timely enforcement", with an administrative coordinator at "0.5-1.0 FTE" and notices to owners "on a scheduled basis (10-year cycle)".
$3,346,853government grants in 2024, against a budget of $4,090,523
The 2024 budget expected government grants of $4,090,523. The audited statements show $3,346,853, which is $743,670 less (worked out by us). Total revenue came in near budget ($16,095,029 budgeted, $15,961,750 actual) because property taxes, user charges and other lines were higher. The budget figures leave out amortization, but this is a revenue line, so that does not explain the gap.
Why it matters
Grants often pay for roads and buildings. When they arrive late or not at all, the Township may spend its own savings or delay projects.
It could be because…
Grants for capital projects are counted as revenue only when the work is done, so unfinished projects push the revenue into a later year.
A provincial or federal payment may have been approved for 2024 and paid later.
The budget may have counted on a grant that was not awarded.
Questions you could ask
Which grants were budgeted for 2024 but not recognized, and will they arrive in 2025 or later?
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 Central Frontenac?Send us your answer and we will publish it with this question.
The evidence
Revenue lines: Government grants, budget 2024 $4,090,523, actual 2024 $3,346,853, 2023 $3,832,800. Total revenue, budget 16,095,029, actual 15,961,750.
Ontario law requires the treasurer to give council a yearly statement of what each member was paid and what expenses were reimbursed. We did not find one on the Township pages we read. We could not read the meeting portal, which asks automated visitors to stay out, so it may be posted there. Because of this we have not filled in the council pay table.
Why it matters
Pay and expenses for elected officials are public by law. Finding them easily is part of being open.
It could be because…
The statement may be attached to a council agenda in the meeting portal.
It may be posted somewhere on the site we did not search.
Questions you could ask
Will the Township post its s. 284 pay and expenses statements for 2023, 2024 and 2025 on its website?
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 Central Frontenac?Send us your answer and we will publish it with this question.
The evidence
The Mayor and Council page lists the members, their wards and contact details but no pay or expense statement.
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