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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Dryden'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 Dryden's financial reports and meeting minutes, and compared its numbers with 4 similar Ontario places. 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.
January 26, 2026date of the auditor's report on the 2024 statements, for a year that ended December 31, 2024
Audited statements are the City's yearly accounts after an outside accountant has checked them. The auditor's report on the 2024 statements is dated January 26, 2026, about 13 months after the year ended on December 31, 2024 (worked out by us). In a note, the City says its long-term loan agreements require audited statements within 120 days of the end of the year, and that it "was in violation of this covenant" for 2024. The 2023 statements were signed on June 26, 2024 by a different auditor, which was also later than 120 days (worked out by us). Both opinions are clean. On October 5, 2026 the City's financial reports page listed no audited 2025 statements, only an unaudited year-end report to council.
Found by reading the city's own documents · 4 sources
$9,700,362spent on contracted services in 2025 (unaudited), against a budget of $8,659,174
Contracted services means work the City pays outside companies and people to do. The City's unaudited year-end report to council shows $9,700,362 spent against a budget of $8,659,174. The report says the increase is due to "increased legal ($305k), recruitment ($115k) and consultant services ($350k)", which add to $770,000 (worked out by us). It also says the costs of some provincial police-related programs are included, and are matched by extra grant money. Separately, it says the Nuclear Waste Management Organization gave an unbudgeted grant of $462k to support costs of negotiations and licensing work.
Found by reading the city's own documents · 2 sources
$3.23Mshort of the City's own target for discretionary reserve funds at the end of 2025 (unaudited)
A reserve is money set aside for later, like a savings account for repairs and emergencies. The City's unaudited year-end report says its reserves policy sets four targets, and at the end of 2025 all of the ones it reports were short. Discretionary reserve funds were $5.14M against a target of about $8.37M. The general operating reserve was $576k against $1.7M. Waterworks was $2.2M against $2.96M, and sanitary and wastewater was $659k against $1.48M. Total reserves and reserve funds were $8,037,513. In 2025 the City also put more into reserves than it planned.
Found by reading the city's own documents · 4 sources
$537,601.12spent in 2025 on the Sandy Beach Rd property, with the reserve draws labelled for the golf course (unaudited)
The City's unaudited 2025 year-end report shows $537,601.12 spent on a property purchase at 400 Sandy Beach Rd, paid from two reserves. Its reserve notes label those two draws "Sandy Beach Golf Course". A further $153,011 was drawn from the Community Well-Being reserve for golf course design (a late invoice from 2024). The 2025 budget summary shows no 2024 amount for a Golf Course line and 97,641 for 2025. The City says golf memberships were up in 2025, and about $55k went to unplanned repairs at the golf course. The City's tenders page now lists an expression of interest to operate the Sandy Beach Golf Club.
Found by reading the city's own documents · 5 sources
$2,660,718capital spending in 2025 (unaudited), against a budget of $7,747,967
Capital work means building or replacing things that last, like roads, pipes and roofs. The City's unaudited year-end report gives capital spending of $2,660,718 against a budget of $7,747,967, and describes it as "lower than expected". It says the City's own tax-funded part was about $1.18M of a planned $2.05M. The report names projects pushed into 2026, among them arena, pool, sewage plant and water projects. The City explains some of this: one arena job could not be done until the ice was out, and another was waiting for funding approval.
Found by reading the city's own documents · 3 sources
$14,558,431provincial offences fines receivable at December 31, 2024, with an allowance for the same amount
Provincial offences are tickets and fines under provincial laws, handled through a court. The audited 2024 statements show $14,558,431 owed in these fines and charges, with an allowance of the same amount, so they count as worth nothing on the books. The year before it was $14,244,609. The City's note says most have been outstanding for over 120 days and that it is difficult for the City to pursue collection. Income from provincial offences was $1,023,522 in 2024, down from $1,329,054 in 2023.
Found by reading the city's own documents · 3 sources
$34,265,826expenses in 2024, against a budget of $27,442,903 that left out amortization
The City explains much of this in Note 21: the budget "did not include amortization expense", which is the yearly wear-and-tear charge on buildings, roads and equipment, and the statements do. Amortization was $4,986,341. Adding it to the budget gives $32,429,244 (worked out by us), which leaves actual spending about $1,836,582, or 5.7 percent, above budget (worked out by us). Taking amortization out of each area's actual spending, three areas are still above their budgets (worked out by us): protection services (police and fire), $9,396,654 actual against $7,829,783 budget; recreation and cultural services, $4,999,287 against $3,657,761; and planning and development, $1,253,321 against $656,178. The statements also show an unbudgeted provincial grant of $1,017,063 from the Ministry of the Solicitor General.
Found by reading the city's own documents · 4 sources
January 26, 2026date of the auditor's report on the 2024 statements, for a year that ended December 31, 2024
Audited statements are the City's yearly accounts after an outside accountant has checked them. The auditor's report on the 2024 statements is dated January 26, 2026, about 13 months after the year ended on December 31, 2024 (worked out by us). In a note, the City says its long-term loan agreements require audited statements within 120 days of the end of the year, and that it "was in violation of this covenant" for 2024. The 2023 statements were signed on June 26, 2024 by a different auditor, which was also later than 120 days (worked out by us). Both opinions are clean. On October 5, 2026 the City's financial reports page listed no audited 2025 statements, only an unaudited year-end report to council.
Why it matters
Residents rely on audited accounts to know the City's real position, and lenders can ask for repayment or charge more when a promise about timing is broken. The City's note does not say whether the lenders accepted the delay.
It could be because…
The report says the 2023 statements were audited by another auditor, so MNP LLP's first year may have taken longer to finish.
Lenders often agree to extend a deadline in writing. The City's note says the covenant was broken but does not say whether it was waived.
Questions you could ask
Why did the 2024 audit take until January 26, 2026, and what has the City changed so the 2025 audit is on time?
Did the lenders waive the 120-day requirement in writing, and did any lender charge a fee or change a rate because of it?
When will council receive the audited 2025 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 Dryden?Send us your answer and we will publish it with this question.
The evidence
The Independent Auditor's Report is signed by MNP LLP, Thunder Bay, Ontario, and dated "January 26, 2026". Its opinion says the statements "present fairly, in all material respects" the City's financial position at December 31, 2024.
Note 9(c), Debt Financing: "The agreements governing the long term debt facilities contain certain covenants regarding provision of audited financial statements within 120 days of the fiscal year end. The City was in violation of this covenant for the 2024 audited financial statements." Debt financing stood at $4,993,495 at December 31, 2024 (2023: $5,892,290).
"Other Matter": "The consolidated financial statement for the year ended December 31, 2023 were audited by another auditor who expressed unmodified opinion on those statements on June 26, 2024."
The City's financial statements and reports page lists audited statements for 2021, 2022, 2023 and 2024, and for 2025 only "Year End 2025- Report to Council", which is the unaudited report. We read the page on October 5, 2026.
$9,700,362spent on contracted services in 2025 (unaudited), against a budget of $8,659,174
Contracted services means work the City pays outside companies and people to do. The City's unaudited year-end report to council shows $9,700,362 spent against a budget of $8,659,174. The report says the increase is due to "increased legal ($305k), recruitment ($115k) and consultant services ($350k)", which add to $770,000 (worked out by us). It also says the costs of some provincial police-related programs are included, and are matched by extra grant money. Separately, it says the Nuclear Waste Management Organization gave an unbudgeted grant of $462k to support costs of negotiations and licensing work.
Why it matters
Legal, recruitment and consulting fees can climb quickly, and the budget is the promise to taxpayers about what a year will cost. The report names the amounts but not what the legal work or the consulting was for.
It could be because…
Part of the increase is police-related program spending that the report says is matched by extra provincial transfers, so it did not cost local taxpayers more.
The $462k grant from the Nuclear Waste Management Organization was meant to cover negotiation and licensing costs, which may include legal and consulting work.
Recruitment spending may reflect one-time hiring for several positions rather than a lasting cost.
Questions you could ask
How much of the $305k in legal costs, and the $350k in consulting, was covered by the NWMO grant or by police-related transfers?
What was the legal budget and the consulting budget for 2025, so the overspending on each can be seen?
What were the legal and consulting work for, in general terms, without naming staff or private people?
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 Dryden?Send us your answer and we will publish it with this question.
The evidence
Expenses table, 2025: "Contracted Services" budget 8,659,174, actual 9,700,362, variance (1,041,188). The text beside it says: "Contracted Services is significantly higher due to increased legal ($305k), recruitment ($115k) and consultant services ($350k). OPP Grant expenses are included in the increase in contract services. This offsets the increase in Grant revenue."
Revenue text: "Grants/Donations are significantly above budget, primarily due to unbudgeted transfers related to OPP programs. The associated costs for these programs are reflected in higher Contracted Services expenses." It adds that the Nuclear Waste Management Organization (NWMO) "provided an unbudgeted grant of $462k to support costs related to agreement negotiations and participation in the Deep Geological Repository (DGR) licensing and impact mitigation process." The table shows Grants/Donations budget (142,072), actual (1,131,455).
$3.23Mshort of the City's own target for discretionary reserve funds at the end of 2025 (unaudited)
A reserve is money set aside for later, like a savings account for repairs and emergencies. The City's unaudited year-end report says its reserves policy sets four targets, and at the end of 2025 all of the ones it reports were short. Discretionary reserve funds were $5.14M against a target of about $8.37M. The general operating reserve was $576k against $1.7M. Waterworks was $2.2M against $2.96M, and sanitary and wastewater was $659k against $1.48M. Total reserves and reserve funds were $8,037,513. In 2025 the City also put more into reserves than it planned.
Why it matters
Reserves are what the City can draw on for a broken water main or a bad year without a large tax increase or new borrowing. A target is only a goal, but a gap this size says how far the City is from its own standard.
It could be because…
A target in a policy is a goal to work toward over several years, not a rule the City broke.
The report shows reserves growing in 2025, with more transferred in than the budget planned, so the gap may be closing.
Some reserve additions are tied to one-off agreements (the report lists a $375,000 allocation related to a tax agreement), so progress may come in steps.
Questions you could ask
How many years does the City expect it will take to reach each target, and what yearly top-up does that need?
Which of the 2025 additions were one-time and which will repeat?
Has council reviewed whether the policy targets are realistic for a city of Dryden's size?
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 Dryden?Send us your answer and we will publish it with this question.
The evidence
Reserve Fund Targets: "For 2025, the target equates to ~$8.37M" for Total Discretionary Reserve Funds; "the actual YE Total Discretionary Reserve Funds total is $5.14M, a $3.23M shortfall from target." Waterworks: target "$2.96M", actual "$2.2M, a $728k shortfall". Sanitary/Wastewater: target "$1.48M", actual "$659k, a $821k shortfall".
"General Operating Reserve target of 2 Months Payroll Expenditures. For 2025, the target equates to $1.7M. For 2025, the actual YE General Operating Reserve total is $576k, a $1.12M shortfall from target."
Reserves and reserve funds table: grand total opening balance 5,208,627, additions 3,471,676, draws (783,964), interest earned 141,174, year-end balance 8,037,513.
Expenses table, 2025: "Transfer to Reserves" budget 1,455,224, actual 2,877,382. The text says that because fewer capital projects were finished, "transfers to reserves were higher than anticipated, as unspent funds were redirected for future use."
$537,601.12spent in 2025 on the Sandy Beach Rd property, with the reserve draws labelled for the golf course (unaudited)
The City's unaudited 2025 year-end report shows $537,601.12 spent on a property purchase at 400 Sandy Beach Rd, paid from two reserves. Its reserve notes label those two draws "Sandy Beach Golf Course". A further $153,011 was drawn from the Community Well-Being reserve for golf course design (a late invoice from 2024). The 2025 budget summary shows no 2024 amount for a Golf Course line and 97,641 for 2025. The City says golf memberships were up in 2025, and about $55k went to unplanned repairs at the golf course. The City's tenders page now lists an expression of interest to operate the Sandy Beach Golf Club.
Why it matters
Buying and running a recreation property uses reserve money that could pay for roads or water pipes. The City's own pages do not show the full cost over the next few years, or what an operator would pay or be paid.
It could be because…
The purchase was paid from reserves built from land sales and the waterfront, not from the tax levy, which the report shows.
Golf memberships rose in 2025, so the course may bring in some of its own cost.
Seeking an operator may be a way to limit the City's yearly cost.
Questions you could ask
What was the purchase based on (an appraisal, a plan) and what does council expect the course to cost taxpayers each year?
What is the design work for which $153,011 was drawn, and has any of it been used?
What terms is the City looking for from an operator, and who pays for repairs?
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 Dryden?Send us your answer and we will publish it with this question.
The evidence
Capital project 925003, "Property Acquisition-400 Sandy Beach Rd": cost $537,601.12, 2025 budget $600,000.00, funded by Transfer from Reserve - Land Sale ($268,800.56) and Transfer from Reserve - Waterfront Dev ($268,800.56).
Reserve notes: "3 $268,800.56 Draw from Land Sale reserve - Sandy Beach Golf Course"; "4 $268,800.56 Draw from Waterfront Dev reserve - Sandy Beach Golf Course"; "16 $153,011 Draw from Community Well Being Reserve for Golf Course Design - late invoice from 2024".
Revenue text: Other User Fees and Charges were about $154k above budget, "mainly driven by increased memberships at the golf course and higher ice rental activity at the arena." Expense text: maintenance was over budget because of "unanticipated building repairs, including approximately $55k at the golf course and $25k at the fire hall."
2025 Operating Budget Summary, department 484 Golf Course: 2024 budget shown as a dash, 2025 budget 97,641, change 97,641. On the same sheet, tax revenue is in brackets and costs are not.
Current Tenders list: "EOI-2026-01 Operate the Sandy Beach Golf Club", closes November 2, 2026 at 4:00pm CST, with a Sandy Beach Golf Club Operations Manual linked. We read the page on October 5, 2026.
Dryden spent $3.2M on parks, arena and library in 2019 and $4.8M in 2025. Prices only went up about 21% in that time.
Why did the cost of parks, arena and library grow 51% in 6 years?
Parks, arena and library
Prices (inflation)
−20%+0%+20%+40%+60%
+51%
2019202020212022202320242025
Show as a table
Year
Parks, arena and library
Prices (inflation)
2019
+0%
+0%
2020
−13%
+1%
2021
−10%
+4%
2022
+3%
+11%
2023
+23%
+16%
2024
+38%
+18%
2025
+51%
+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 city 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 $1.6M a year pay for?
Why did arena and buildings go from $1.8M to $2.8M?
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 Dryden?Send us your answer and we will publish it with this question.
$2,660,718capital spending in 2025 (unaudited), against a budget of $7,747,967
Capital work means building or replacing things that last, like roads, pipes and roofs. The City's unaudited year-end report gives capital spending of $2,660,718 against a budget of $7,747,967, and describes it as "lower than expected". It says the City's own tax-funded part was about $1.18M of a planned $2.05M. The report names projects pushed into 2026, among them arena, pool, sewage plant and water projects. The City explains some of this: one arena job could not be done until the ice was out, and another was waiting for funding approval.
Why it matters
Unfinished capital work can mean roads, water and buildings wear out sooner, or costs rise while projects wait. It can also mean the money is safe in reserves and spent when grants arrive.
It could be because…
Big projects paid for mostly by grants, like the Van Horne water and sewer extension, can only move when the grant money is confirmed.
The City's unspent share went into reserves, per its own report, so the money was kept, not lost.
Some work, like the arena brine pump, depends on the season.
Questions you could ask
Which grants for the Van Horne extension are tied to deadlines, and is any of that money at risk if work slips again?
What is the new schedule for each deferred project, and how much will the delay add to the cost?
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 Dryden?Send us your answer and we will publish it with this question.
The evidence
Corporate Summary: Capital "YE Budget $7,747,967", "YE Actuals $2,660,718", and "Capital spending: lower than expected".
"The 2025 Capital program called for $2.05M in City Funding for Capital, with $1.18M utilized, resulting in an $870k underspend." The report lists projects deferred into 2026 at the arena, the pool and fitness centre, the sanitary sewer and waterworks, and notes the arena brine pump "Could not be done until the ice is out" and a dressing room renovation was "Waiting for funding approval".
Waterworks project 925001, Van Horne Ext of Services W&WW: cost $99,587.09, 2025 budget $3,493,840.00, with the note "Defer Costs to WIP". Funding lines show Provincial Grant Funding - HEWSF and a transfer from the Working Fund of ($943,337.00).
$14,558,431provincial offences fines receivable at December 31, 2024, with an allowance for the same amount
Provincial offences are tickets and fines under provincial laws, handled through a court. The audited 2024 statements show $14,558,431 owed in these fines and charges, with an allowance of the same amount, so they count as worth nothing on the books. The year before it was $14,244,609. The City's note says most have been outstanding for over 120 days and that it is difficult for the City to pursue collection. Income from provincial offences was $1,023,522 in 2024, down from $1,329,054 in 2023.
Why it matters
The amount is large next to the City's yearly spending. Because it is fully written down, it does not change the City's results, but the figure keeps growing, and residents may wonder how much of it the City itself is owed and what can be collected.
It could be because…
Fines in provincial offences courts often go unpaid for years, and treating them as uncollectable is a cautious accounting choice, not a loss of cash.
Part of what is owed may be shared with other governments under the way provincial offences courts are run, so only part belongs to Dryden.
The City's page on its provincial offences court was not read for this pack, and may explain the arrangement.
Questions you could ask
How much of the $14,558,431 is owed to the City itself, and how much is owed to others?
What collection tools does the court use, and how much has been collected in each of the last five years?
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 Dryden?Send us your answer and we will publish it with this question.
The evidence
Note 3, Accounts Receivable: "Provincial Offences Act Fines and charges" 14,558,431 (2023: 14,244,609); "Allowance for doubtful accounts" (14,558,431) (2023: (14,244,609)). The note says "Due to the nature of these fines and penalties, it is difficult for the Municipality to actively pursue collection of these outstanding accounts."
Note 3, Provincial Offences Act: "The majority of the fines and penalties receivable for the Provincial Offences Act have been outstanding for more than one hundred and twenty days."
$34,265,826expenses in 2024, against a budget of $27,442,903 that left out amortization
The City explains much of this in Note 21: the budget "did not include amortization expense", which is the yearly wear-and-tear charge on buildings, roads and equipment, and the statements do. Amortization was $4,986,341. Adding it to the budget gives $32,429,244 (worked out by us), which leaves actual spending about $1,836,582, or 5.7 percent, above budget (worked out by us). Taking amortization out of each area's actual spending, three areas are still above their budgets (worked out by us): protection services (police and fire), $9,396,654 actual against $7,829,783 budget; recreation and cultural services, $4,999,287 against $3,657,761; and planning and development, $1,253,321 against $656,178. The statements also show an unbudgeted provincial grant of $1,017,063 from the Ministry of the Solicitor General.
Why it matters
A reader comparing the budget to the statements sees a 25 percent gap that is mostly bookkeeping. The part that is not bookkeeping is easy to miss.
It could be because…
The City states the budget leaves out amortization, so most of the gap is a difference in method, not overspending.
The Ministry of the Solicitor General grant may be related to the protection services costs, though the statements do not say so.
Planning and recreation may include one-time project costs funded by grants.
Questions you could ask
What was the Solicitor General grant for, and which costs does it offset?
What drove planning and development and recreation and cultural services above their 2024 budgets, beyond amortization?
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 Dryden?Send us your answer and we will publish it with this question.
The evidence
Consolidated Statement of Operations, expenses: total budget 27,442,903, actual 34,265,826 (2023: 33,294,229). Protection services budget 7,829,783, actual 9,396,654. Recreation and cultural services budget 3,657,761, actual 4,999,287. Planning and development budget 656,178, actual 1,253,321. Annual surplus budget 15,388,379, actual 8,553,519.
Note 21, Budget: "The budget figures did not include amortization expense." Adjustments listed include acquisition of tangible capital assets 14,197,621 and a budget surplus per the statements of $15,388,379.
Note 24, Segmented Information, 2024: amortization 4,986,341 in total, of which protection services 373,584, recreation and cultural services 629,876, and planning and development 19,098.
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