Not the full picture. Built from public records, which leave things out.Older reportDetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 An older report. We have no 2024 report for Central Manitoulin in the Province's latest release, so these pages use its 2023 report. It may simply be filed late. Read by hand. We read Central Manitoulin'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 · 10 so far
Things worth asking about
We read Central Manitoulin's financial reports and meeting minutes, and compared its numbers with 28 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.
$9,000,000new loan for the roads shed in the 2026 budget, against $629,764 of long-term debt at the end of 2023
The 2025 budget described a new roads shed as a multi-year project of $7 million. The 2026 budget puts $9,000,000 in the capital plan for it and shows a new bank loan of the same size. The Municipality's long-term debt at the end of 2023, the latest audited year we could read, was $629,764. We did not find a council report explaining the change in cost, the loan terms or the effect on the tax levy (the amount raised from property taxes).
Found by reading the town's own documents · 5 sources
The audit report on the 2023 statements is dated January 16, 2026, about two years after the year ended. On the day we read the budget and finance page (October 7, 2026), the newest audited statements posted there were for 2023. We did not find statements for 2024 or 2025.
Found by reading the town's own documents · 2 sources
The 2026 capital budget lists "Purchase cost & legal fees" for a church at 310,000, and "New Church Capital Improvements" of 310,000, and a 2026 operating budget of 16,000.00 for the church. The purchase is listed as financed by a 2025-2029 internal loan (borrowed from the Municipality's own reserves).
Found by reading the town's own documents · 3 sources
Council awarded the first-stage design of the roads shed for $207,120.00 plus HST in October 2025. The 2026 budget carries $150,000 for consultation, design and project management of the shed, marked "Committed". We do not know how the Municipality sees the two numbers fitting together.
Found by reading the town's own documents · 2 sources
The 2026 budget shows the audit fee budgeted at $35,000.00 for 2025 and projected at $61,564.80. The 2026 budget is $38,500.00. A separate line for asset management audit fees is marked "ARO" (asset retirement obligations).
Found by reading the town's own documents · 2 sources
$1,254,085cash at December 31, 2023, down from $2,068,164 a year earlier
Cash fell from $2,068,164 to $1,254,085 during 2023. The statements show net financial debt of $(1,650,725), mostly because of a landfill and asbestos clean-up obligation of $3,957,828 that was booked under a new accounting standard. Working funds set aside by council were $2,279,911.
Found by reading the town's own documents · 2 sources
The 2026 budget gives the Ontario Municipal Partnership Fund (OMPF, a provincial grant to smaller municipalities) as 1,630,000.00 budgeted for 2025 but 815,000.00 "projected" for 2025. The 2026 budget is 1,860,600.00, up 14.15%.
Found by reading the town's own documents · 1 source
The administration line for computer software and subscriptions was 7,772.86 in 2023. The 2025 projection is 53,454.94 and the 2026 budget is 50,000.00. The budget itself says what it covers.
Found by reading the town's own documents · 1 source
In 2019, Central Manitoulin had $186K more in cash and money owed to it than it owed to others. By 2023 it was −$1.7M. About 215% of that change ($4.0M) is a new accounting rule from 2023: towns must now record the future cost of closing things like a landfill. That is not new spending or borrowing. Even leaving that out, only 8 of 28 similar towns are in a weaker position.
Found automatically from the town's financial reports · 2 sources
$9,000,000new loan for the roads shed in the 2026 budget, against $629,764 of long-term debt at the end of 2023
The 2025 budget described a new roads shed as a multi-year project of $7 million. The 2026 budget puts $9,000,000 in the capital plan for it and shows a new bank loan of the same size. The Municipality's long-term debt at the end of 2023, the latest audited year we could read, was $629,764. We did not find a council report explaining the change in cost, the loan terms or the effect on the tax levy (the amount raised from property taxes).
Why it matters
A loan of this size, over 20 years, is paid back from property taxes and user fees for a generation. Residents will want to know the total cost, the interest rate and what it replaces before it is signed.
It could be because…
The existing roads garage may be old and costly to keep repairing, and a new building may save money over time.
Cost estimates grow as design work firms them up; the first-stage design contract was only awarded in October 2025.
The loan line may be a ceiling for planning, and grants or reserves may still reduce it. The budget marks the $9,000,000 as financing, not as net cost to the Municipality, and lists the loan as an assumption.
The $9,000,000 may be spread over two years: the budget describes a 2026 portion and a 2027 portion.
Questions you could ask
What is the current estimate of the full cost of the roads shed, and why did it grow from $7 million to $9 million?
Will the Municipality borrow the whole $9,000,000, at what rate and for how long, and how much will the yearly payments add to the tax levy?
Is a grant or reserve expected to cover any of it?
Will council decide on the final cost after tenders are in?
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 Manitoulin?Send us your answer and we will publish it with this question.
The evidence
The 2025 budget capital list says: "Start planning for new Roads Shed - multi-year project $7 million", with a cost of 100,000.
The 2026 capital budget lists "Roads Shed Construction - 2026 portion 1/3 of costs, $9M" at 9,000,000, and a separate line "Roads Shed - Consultation , Design, Project management Committed" at 150,000. The total for the line is 9,150,000, of which 9,000,000 is in the Financing column.
The loan schedule lists a new external loan: "Road Shed (assumed 6.54%) July 2026 to June 2046" with an original loan amount of 9,000,000 and a 2026 principal payment of 111,086.
The account 1-628-4001000 Maintenance Capital Costs is 246,000.00 in the 2025 budget column and 9,150,000.00 in the 2026 budget column, a change of 3619.51%, with the comment "Roads shed".
Long-term liabilities were $629,764 at December 31, 2023: building and bridge loans of $394,042 and an OSIFA (Ontario Strategic Infrastructure Financing Authority) debenture of $235,722.
The audit report on the 2023 statements is dated January 16, 2026, about two years after the year ended. On the day we read the budget and finance page (October 7, 2026), the newest audited statements posted there were for 2023. We did not find statements for 2024 or 2025.
Why it matters
Audited statements are the check on whether the Municipality's own books are right. Council and residents are asked to judge budgets for 2026 without having seen audited results for the two years before it.
It could be because…
A change of accounting rules (asset retirement obligations, which the 2023 statements say led to restated 2022 figures) may have added audit work.
The 2024 and 2025 statements may be finished but not yet posted.
A small municipality may have had trouble keeping staff or scheduling the auditor.
Questions you could ask
When will the audited statements for 2024 and 2025 be finished and posted?
What caused the delay for 2023?
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 Manitoulin?Send us your answer and we will publish it with this question.
The evidence
The independent auditor's report from KPMG LLP in Sudbury is dated January 16, 2026, and gives a clean opinion that the statements "present fairly" the position at December 31, 2023.
The 2026 capital budget lists "Purchase cost & legal fees" for a church at 310,000, and "New Church Capital Improvements" of 310,000, and a 2026 operating budget of 16,000.00 for the church. The purchase is listed as financed by a 2025-2029 internal loan (borrowed from the Municipality's own reserves).
Why it matters
A purchase plus repairs plus yearly running costs is a long commitment, and we did not find a published reason for the purchase.
It could be because…
The building may be meant for community, library or storage use, or to protect a heritage property.
Grants or fundraising may cover part of the cost.
Questions you could ask
What will the church be used for, and what is the full cost of buying, repairing and running it?
Was the purchase decided in a public meeting?
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 Manitoulin?Send us your answer and we will publish it with this question.
The evidence
The 2026 capital budget lists under Church: "Purchase cost & legal fees" at 310,000 and "New Church Capital Improvements" at 310,000.
Central Manitoulin spent $758K on parks, arena and library in 2019 and $1.1M in 2023. Prices only went up about 16% in that time.
Why did the cost of parks, arena and library grow 48% in 4 years?
Parks, arena and library
Prices (inflation)
−20%+0%+20%+40%+60%
+48%
20192020202120222023
Show as a table
Year
Parks, arena and library
Prices (inflation)
2019
+0%
+0%
2020
−10%
+1%
2021
−8%
+4%
2022
+12%
+11%
2023
+48%
+16%
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 $367K a year pay for?
Why did arena and buildings go from $607K to $972K?
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 Central Manitoulin?Send us your answer and we will publish it with this question.
Council awarded the first-stage design of the roads shed for $207,120.00 plus HST in October 2025. The 2026 budget carries $150,000 for consultation, design and project management of the shed, marked "Committed". We do not know how the Municipality sees the two numbers fitting together.
Why it matters
The design contract is the first piece of a very large project, and design fees are often a share of total cost.
It could be because…
The $150,000 may be the part of the $207,120.00 still unpaid in 2026, with the rest paid in 2025.
The budget line may be project management and consultation only, and the design may sit in another line.
A request for proposals judges quality as well as price, so the lowest price does not always win.
Questions you could ask
How much of the $207,120.00 was paid in 2025 and how much is the 2026 line of $150,000 for?
How were the proposals scored, and is the scoring published?
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 Manitoulin?Send us your answer and we will publish it with this question.
The evidence
RFP 09-2025 "was awarded October 23, 2025" to J. L. Richards "at a price of $207,120.00 exclusive of HST" for Stage 1 Design, Topographical, Geotechnical Surveys, and Class B Costing of the Roads Shed. Eight submissions are listed, from $188,344.00 to $438,000.00.
The 2026 budget shows the audit fee budgeted at $35,000.00 for 2025 and projected at $61,564.80. The 2026 budget is $38,500.00. A separate line for asset management audit fees is marked "ARO" (asset retirement obligations).
Why it matters
The audit fee budget was exceeded by a large amount in the same period that the audits were running late.
It could be because…
Extra work on the late 2023 statements and the new asset retirement obligation accounting may have been billed in 2025.
The auditor may have billed more than one year's audit in the same year.
Questions you could ask
What did the extra audit work in 2025 cover, and will it recur?
Why does the budget column for 2025 still say $35,000.00 when the projection is $61,564.80?
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 Manitoulin?Send us your answer and we will publish it with this question.
$1,254,085cash at December 31, 2023, down from $2,068,164 a year earlier
Cash fell from $2,068,164 to $1,254,085 during 2023. The statements show net financial debt of $(1,650,725), mostly because of a landfill and asbestos clean-up obligation of $3,957,828 that was booked under a new accounting standard. Working funds set aside by council were $2,279,911.
Why it matters
Cash and reserves are the cushion the Municipality has before it borrows. Net financial debt caused by a future clean-up obligation is a different thing from borrowing, but residents should see both.
It could be because…
Most of the net financial debt is the asset retirement obligation, which is a future clean-up cost, not money owed to a lender. Without it the statements would show net financial assets, by our own arithmetic: $3,957,828 less $1,650,725 is $2,307,103 (worked out by us).
Cash fell partly because $1,630,872 of capital assets were bought in 2023, a normal use of cash.
The $500,000 credit facility was not drawn at year end.
Questions you could ask
What are the Municipality's cash and reserve balances today, and how do they compare with year-end 2023?
Does the plan for the roads shed rely on reserves, borrowing or both?
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 Manitoulin?Send us your answer and we will publish it with this question.
The evidence
Statement of Financial Position: Cash $ 1,254,085 for 2023 and $ 2,068,164 for 2022. Net financial debt (1,650,725) for 2023 and (1,526,239) for 2022. Asset retirement obligation (note 6) 3,957,828.
The 2026 budget gives the Ontario Municipal Partnership Fund (OMPF, a provincial grant to smaller municipalities) as 1,630,000.00 budgeted for 2025 but 815,000.00 "projected" for 2025. The 2026 budget is 1,860,600.00, up 14.15%.
Why it matters
If the 2025 grant really came in at half, the Municipality missed $815,000.00 of revenue; if it is a booking issue, the 2025 figures in the budget book are not reliable.
It could be because…
Only part of the year's payments may have been booked when the figure was prepared.
The projection may be a placeholder not yet updated.
The 2023 and 2024 actual figures are 1,446,900.00 and 1,447,500.00, so the half-size 2025 figure may be an error.
Questions you could ask
What did the Municipality actually receive from the OMPF in 2025?
Why is the 2025 projected figure exactly half of 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 Manitoulin?Send us your answer and we will publish it with this question.
The administration line for computer software and subscriptions was 7,772.86 in 2023. The 2025 projection is 53,454.94 and the 2026 budget is 50,000.00. The budget itself says what it covers.
Why it matters
Ongoing subscription costs recur every year and are easy to add without a council debate.
It could be because…
The budget comment lists the items: "14k Xplore, 23k Asyst, Microsoft 4.5k".
Costs that were once one-time software purchases may now be yearly subscriptions.
Questions you could ask
Which of these subscriptions are new since 2023, and what do they replace?
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 Manitoulin?Send us your answer and we will publish it with this question.
The evidence
Account 1-612-4177000 Computer Software and Subscriptions: 2023 actual 7,772.86; 2024 budget 31,000.00; 2024 actual 22,777.63; 2025 budget 38,000.00; 2025 projected 53,454.94; 2026 budget 50,000.00; comment "14k Xplore, 23k Asyst, Microsoft 4.5k".
In 2019, Central Manitoulin had $186K more in cash and money owed to it than it owed to others. By 2023 it was −$1.7M. About 215% of that change ($4.0M) is a new accounting rule from 2023: towns must now record the future cost of closing things like a landfill. That is not new spending or borrowing. Even leaving that out, only 8 of 28 similar towns are in a weaker position.
Central Manitoulin went from having money in the bank to owing more than it has. What changed?
−$2.0M−$1.0M$0$1.0M
−$1.7M
20192020202120222023
Show as a table
Year
Net financial position
2019
$186K
2020
$675K
2021
$552K
2022
$844K
2023
−$1.7M
Why it matters
This number is one of the clearest signs of whether a town is living within its means. The accounting-rule part is a bill that will come due when the landfill closes, not money already spent. The rest is real borrowing and spending of savings.
It could be because…
A new accounting rule (asset retirement obligations, from 2023) added a large future cost to the books all at once.
Borrowing for a planned project, such as sewage lagoons, which is paid back over many years.
Questions you could ask
What is the plan and timeline for paying the landfill closing cost?
Without the accounting change, is the town's position getting better or worse?
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 Manitoulin?Send us your answer and we will publish it with this question.
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