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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Enniskillen'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 Enniskillen's financial reports and meeting minutes, and compared its numbers with 7 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.
$2,651,972.06low tender for the Black Creek Bridge, accepted April 20, 2026
On April 20, 2026 Council accepted the low tender of $2,651,972.06 (including HST) to replace the Black Creek Bridge on Marthaville Road. The same day it told staff to build the 2026 budget on a $300,000.00 increase in the local levy (the part of the tax bill that stays with the Township), with borrowing for the bridge of up to $750,000.00. On June 1, 2026 it directed $398,858.00 of 2026 provincial infrastructure funding (OCIF) and $92,519.00 of federal funding (CCBF) to the bridge. We worked out that, if the whole $300,000.00 levy increase went to the bridge, those four amounts add up to $1,541,377.00, which would leave about $1.1 million of the tender price (worked out by us) without a named source in the documents we read. Separately, a bank offered a $2,500,000.00 operating line of credit on April 20, and the September 8, 2026 agenda lists a short-term borrowing by-law with the bank. The Township's credit facility at the end of 2025 was $700,000 and unused. The 2026 budget itself is not posted, so we cannot see how the rest is covered.
Found by reading the town's own documents · 5 sources
$1,112,040drainage receivable that was understated in the 2024 statements
The 2025 statements restate 2024. The Township found that money to be received from property owners and other municipalities for drainage work (a drainage receivable) had been counted as part of accumulated surplus (the Township's total savings and assets) instead of as money owed to it. The note says the drainage receivable was understated by $1,112,040 and that 2024's annual surplus was overstated by $129,074. The 2024 surplus first reported was $591,734, restated to $462,659. The auditor added an emphasis paragraph saying the adjustments are appropriate. The statements do not say how the error arose or how the Township will prevent it again.
Found by reading the town's own documents · 2 sources
$689,553drainage receivable at December 31, 2025, all in the 91 to 120 day column
At the end of 2025 the Township was owed $689,553 for drainage work, and all of it is in the 91 to 120 day column of the Township's ageing table. A year earlier the same row showed $1,112,040, also all in that column. The cash flow statement shows a change of $422,487 in the drainage receivable in 2025. The statements do not say when the rest will be paid.
Found by reading the town's own documents · 2 sources
$1,622,248total reserves at the end of 2025, the same as the end of 2024
A reserve is money council sets aside for a future need. The Township's reserves were $1,622,248 at the end of 2025. They were also $1,622,248 at the end of 2024 restated, with every one of the four reserves unchanged. At the end of 2023 they were $1,617,248, so only the insurance reserve moved, by $5,000 in 2024. The Township's own policy note says reserve funds are interest bearing, and it earned $133,889 of interest on investments in 2025. In 2025 it spent $1,303,172 on tangible capital assets such as roads and buildings.
Found by reading the town's own documents · 3 sources
0budgets we could find posted on the Township's site
Council adopted the 2026 budget by by-law on May 19, 2026, after the agenda listed a "Memo Budget 2026" and a "Budget By-law". The minutes of that meeting say "There were no changes proposed to the draft presented." On March 2, 2026 it accepted the "2025 Council Remuneration and Expense Report". We did not find the budget, the memo, or the pay report posted on the Township's website. The agenda and minutes PDFs are lists of motions; the reports they refer to are not attached.
Found by reading the town's own documents · 3 sources
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Enniskillen had $1.6M saved at the end of 2025, up from $1.6M in 2019. That is 30% of one year's spending. None of the 7 similar towns had less, compared with what they spend.
Found automatically from the town's financial reports · 2 sources
July 20, 2026date of the auditor's report on the 2025 statements (2024: May 20, 2025)
The auditor's report on the 2024 statements is dated May 20, 2025. The report on the 2025 statements is dated July 20, 2026. We worked out that this is two months later in the year. The 2025 statements include the restatement of 2024 described elsewhere in this pack, which may have added work. The Township's documents do not say why.
Found by reading the town's own documents · 2 sources
$211,661printed 2024 total for taxes receivable, against columns that add to $166,885 (worked out by us)
Note 22 of the 2025 statements shows how old the Township's receivables are. For 2024, the total printed for taxes receivable is $211,661, but the columns beside it (current $133,361 and 91-120 days $33,524) add to $166,885 (worked out by us). The row for user charges prints a total of $128,324 against columns that add to $356,928 (worked out by us). The 2025 table adds up. Note 7 of the same statements gives 2024 taxes receivable as $166,885.
Found by reading the town's own documents · 1 source
$1,020,149amortization in 2025, which the budget does not include
On the face of the statement of operations, 2025 expenses were $6,516,627 against a budget of $5,659,969. But note 18 says the budget did not include amortization (the yearly wear-and-tear charge on roads, buildings and equipment), which was $1,020,149 in 2025. Taking it out, expenses were $5,496,478 (worked out by us), below the budget figure. The budgeted surplus was $880,111, and the statements show an annual surplus of $504,181 against a budget figure of $1,163,135 after the note's adjustments. The statements do not split amortization by service, so the big gap on the transportation line ($2,510,033 against a budget of $1,832,318) cannot be pinned down further. We do not treat this as overspending.
Found by reading the town's own documents · 2 sources
$2,651,972.06low tender for the Black Creek Bridge, accepted April 20, 2026
On April 20, 2026 Council accepted the low tender of $2,651,972.06 (including HST) to replace the Black Creek Bridge on Marthaville Road. The same day it told staff to build the 2026 budget on a $300,000.00 increase in the local levy (the part of the tax bill that stays with the Township), with borrowing for the bridge of up to $750,000.00. On June 1, 2026 it directed $398,858.00 of 2026 provincial infrastructure funding (OCIF) and $92,519.00 of federal funding (CCBF) to the bridge. We worked out that, if the whole $300,000.00 levy increase went to the bridge, those four amounts add up to $1,541,377.00, which would leave about $1.1 million of the tender price (worked out by us) without a named source in the documents we read. Separately, a bank offered a $2,500,000.00 operating line of credit on April 20, and the September 8, 2026 agenda lists a short-term borrowing by-law with the bank. The Township's credit facility at the end of 2025 was $700,000 and unused. The 2026 budget itself is not posted, so we cannot see how the rest is covered.
Why it matters
A single bridge costing more than a third of a year's total revenue is a large bet for a township of this size. Borrowing and levy increases are paid by residents for years. Residents deserve to see the full funding plan before the October 26, 2026 election.
It could be because…
The rest may come from savings the Township already holds. At the end of 2025 it held $4,024,915 in cash and $894,494 in investments.
The short-term borrowing by-law may only be a routine yearly one that lets the Township cover cash gaps before taxes arrive, not borrowing for the bridge.
A budget memo that explains the funding may exist, but the May 19, 2026 agenda PDF we read does not include attachments.
Questions you could ask
What is the full funding plan for the bridge, including how much comes from reserves, grants, borrowing and the levy?
How much did the 2026 levy actually rise, and when will the adopted 2026 budget be posted?
Is the September 2026 short-term borrowing by-law routine, or is it connected to the bridge?
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 Enniskillen?Send us your answer and we will publish it with this question.
The evidence
Minutes, April 20, 2026: Council accepted "the low tender from Cope Construction & Contracting Inc in the amount of $2,651,972.06 (Incl HST) ... for the replacement of the Black Creek Bridge on Marthaville Road", and passed a motion that staff prepare the budget "based on a $300,000.00 increase in the local levy with borrowing for the Black Creek Bridge on Marthaville Road of up to $750,000.00."
Minutes, April 20, 2026: a bank representative "presented a proposal to Council offering a $2,500,000.00 operating line of credit to provide for working capital, support expenditure requirements and for general corporate purposes."
Minutes, June 1, 2026: Council directed "the 2026 OCIF funding of $398,858.00 and the 2026 CCBF Funding of $92,519.00 to the Black Creek Bridge/Marthaville Road project".
2025 statements, note 20: the credit facility "via an operating loan" is $700,000 and "was not utilized at year end". Note 6 and the statement of financial position: cash and bank at December 31, 2025 was $4,024,915 and investments $894,494.
$1,112,040drainage receivable that was understated in the 2024 statements
The 2025 statements restate 2024. The Township found that money to be received from property owners and other municipalities for drainage work (a drainage receivable) had been counted as part of accumulated surplus (the Township's total savings and assets) instead of as money owed to it. The note says the drainage receivable was understated by $1,112,040 and that 2024's annual surplus was overstated by $129,074. The 2024 surplus first reported was $591,734, restated to $462,659. The auditor added an emphasis paragraph saying the adjustments are appropriate. The statements do not say how the error arose or how the Township will prevent it again.
Why it matters
Residents rely on audited figures to judge whether the Township is saving or spending too much. A correction of over a million dollars in how drainage money is tracked shows the books were not tracking it as intended for at least two years (the note says the 2023 statements were also corrected).
It could be because…
Drainage accounting is complicated: the Township pays contractors first and bills landowners later, and the 2024 treatment may have been a reasonable mistake that the audit has now fixed.
The auditor's emphasis paragraph, with a clean opinion, suggests the correction is fully and properly made.
Questions you could ask
How did the drainage receivable end up counted as surplus, and what changed so it is tracked correctly?
Did the correction change any figure Council used to set the 2025 or 2026 budgets or tax rates?
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 Enniskillen?Send us your answer and we will publish it with this question.
The evidence
Note 4, Restatement: "drainage receivable was understated by $1,112,040 and annual surplus was overstated $129,074 due to the presentation of amounts to be received from ratepayers and other municipalities for drainage expenses as accumulated surplus." Annual surplus: previously reported 591,734, adjustment (129,074), restated 462,659.
Auditor's report, "Emphasis of Matter - Comparative Information": the auditors "also audited the adjustments described in Note 4 that were applied to restate the financial statements for the year ended December 31, 2024."
$689,553drainage receivable at December 31, 2025, all in the 91 to 120 day column
At the end of 2025 the Township was owed $689,553 for drainage work, and all of it is in the 91 to 120 day column of the Township's ageing table. A year earlier the same row showed $1,112,040, also all in that column. The cash flow statement shows a change of $422,487 in the drainage receivable in 2025. The statements do not say when the rest will be paid.
Why it matters
Drainage work is paid for up front by the Township and recovered from landowners later. Until it is recovered, the Township's own cash is carrying the cost.
It could be because…
Drainage costs are normally billed to landowners over several years, often through the tax bill or a tile-drain loan, so a long-lasting balance is expected.
The ageing table puts everything older than 90 days in one column, so it does not show how much older than 90 days it really is.
Questions you could ask
Which drains make up the balance, and when does each landowner or municipality have to pay?
How much of the Township's own cash is tied up in drainage work that has not yet been recovered?
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 Enniskillen?Send us your answer and we will publish it with this question.
$1,622,248total reserves at the end of 2025, the same as the end of 2024
A reserve is money council sets aside for a future need. The Township's reserves were $1,622,248 at the end of 2025. They were also $1,622,248 at the end of 2024 restated, with every one of the four reserves unchanged. At the end of 2023 they were $1,617,248, so only the insurance reserve moved, by $5,000 in 2024. The Township's own policy note says reserve funds are interest bearing, and it earned $133,889 of interest on investments in 2025. In 2025 it spent $1,303,172 on tangible capital assets such as roads and buildings.
Why it matters
Reserves are how a small township saves for big repairs without borrowing. If they are not being added to while the Township plans to borrow for a bridge, residents may want to know why.
It could be because…
The Township may be keeping its savings in surplus accounts rather than named reserves. At the end of 2025 the "General surplus taxation" was $977,628 and the "Consolidate Fire surplus" was $544,042.
Interest earned may be added to the surplus accounts instead of the reserves.
The 2025 budget may simply have planned no transfers to reserves.
Questions you could ask
Does Council have a policy on how much to hold in reserves and when to add to them?
Where does the interest on the reserve funds go?
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 Enniskillen?Send us your answer and we will publish it with this question.
The evidence
Note 10, reserves set aside by council: Working capital $558,792 (2024: $558,792); Water capital 933,635 (933,635); Insurance 64,099 (64,099); Water and municipal drainage debentures 65,722 (65,722); total $1,622,248 (2024: $1,622,248).
2024 statements, note 9: the same reserves at December 31, 2024 are shown as Insurance $64,099 (2023: $59,099) and total $1,622,248 (2023: $1,617,248).
Note 2f: "Reserve funds are interest bearing" (PDF page 10). Note 6: "Interest earned on investments in the year was $133,889 (2024 - $194,425)." Note 9: additions to tangible capital assets $1,303,172.
0budgets we could find posted on the Township's site
Council adopted the 2026 budget by by-law on May 19, 2026, after the agenda listed a "Memo Budget 2026" and a "Budget By-law". The minutes of that meeting say "There were no changes proposed to the draft presented." On March 2, 2026 it accepted the "2025 Council Remuneration and Expense Report". We did not find the budget, the memo, or the pay report posted on the Township's website. The agenda and minutes PDFs are lists of motions; the reports they refer to are not attached.
Why it matters
Residents pay for the budget and elect the people who set it. Without the document, nobody can check how much the levy rose or what council members are paid, before the October 26, 2026 election.
It could be because…
The documents may be available at the Township office or on request, and not posted on the website.
The Township may post them in a place we did not find.
Questions you could ask
Will the Township post the adopted 2026 budget and the 2025 council remuneration and expense report on its website?
Will agenda PDFs include the reports and memos council votes on?
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 Enniskillen?Send us your answer and we will publish it with this question.
The evidence
Agenda, May 19, 2026, Other Business: "Memo Budget 2026". By-laws: "By-law 26 of 2026 - Budget By-law" and "By-law 27 of 2026 - Tax Rate By-law".
Minutes, May 19, 2026: "A discussion and overview of the 2026 budget took place. There were no changes proposed to the draft presented. The budget will be approved by By-law." Third reading was given to By-laws 26, 27, 28, 29 and 30 of 2026.
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Enniskillen had $1.6M saved at the end of 2025, up from $1.6M in 2019. That is 30% of one year's spending. None of the 7 similar towns had less, compared with what they spend.
Does Enniskillen have enough saved for repairs and emergencies?
$0$500K$1.0M$1.5M$2.0M
$1.6M
2019202020212022202320242025
Show as a table
Year
Savings (reserves)
2019
$1.6M
2020
$1.6M
2021
$1.6M
2022
$1.6M
2023
$1.6M
2024
$1.6M
2025
$1.6M
Why it matters
With little saved, a broken bridge or a storm has to be paid for with a sudden tax increase or a loan. Low savings can also mean past budgets were balanced by spending savings instead of facing the real cost.
It could be because…
The town spent savings on purpose, on projects that were planned and saved up for.
Some savings were used to match grant money, which brings in more than it costs.
The town has a plan to rebuild its savings.
Questions you could ask
Does the town have a written reserve policy with a target amount?
What were the savings spent on between 2019 and 2025?
What is the plan to rebuild them, and by when?
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 Enniskillen?Send us your answer and we will publish it with this question.
July 20, 2026date of the auditor's report on the 2025 statements (2024: May 20, 2025)
The auditor's report on the 2024 statements is dated May 20, 2025. The report on the 2025 statements is dated July 20, 2026. We worked out that this is two months later in the year. The 2025 statements include the restatement of 2024 described elsewhere in this pack, which may have added work. The Township's documents do not say why.
Why it matters
Late statements delay residents' and Council's chance to see how last year went. The Township did post the statements, and the opinion is clean.
It could be because…
The restatement of 2024 added audit work.
Timing of the audit firm's schedule, not anything in the Township's books.
Questions you could ask
What caused the later audit sign-off for 2025, and is it expected to repeat?
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 Enniskillen?Send us your answer and we will publish it with this question.
$211,661printed 2024 total for taxes receivable, against columns that add to $166,885 (worked out by us)
Note 22 of the 2025 statements shows how old the Township's receivables are. For 2024, the total printed for taxes receivable is $211,661, but the columns beside it (current $133,361 and 91-120 days $33,524) add to $166,885 (worked out by us). The row for user charges prints a total of $128,324 against columns that add to $356,928 (worked out by us). The 2025 table adds up. Note 7 of the same statements gives 2024 taxes receivable as $166,885.
Why it matters
A table that does not add up in a comparison column makes readers doubt other figures. This does not affect the audited statements of financial position.
It could be because…
A typing error in a comparison table in the notes, with the main statements correct.
The totals may have been left over from the pre-restatement version.
Questions you could ask
Will the Township confirm which figures in the 2024 ageing table are correct?
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 Enniskillen?Send us your answer and we will publish it with this question.
$1,020,149amortization in 2025, which the budget does not include
On the face of the statement of operations, 2025 expenses were $6,516,627 against a budget of $5,659,969. But note 18 says the budget did not include amortization (the yearly wear-and-tear charge on roads, buildings and equipment), which was $1,020,149 in 2025. Taking it out, expenses were $5,496,478 (worked out by us), below the budget figure. The budgeted surplus was $880,111, and the statements show an annual surplus of $504,181 against a budget figure of $1,163,135 after the note's adjustments. The statements do not split amortization by service, so the big gap on the transportation line ($2,510,033 against a budget of $1,832,318) cannot be pinned down further. We do not treat this as overspending.
Why it matters
Readers comparing the two columns will see a large gap. It is mostly an accounting difference, not extra spending.
It could be because…
The gap is amortization and capital spending, which the budget treats differently.
Questions you could ask
Can the Township show a budget-to-actual table that leaves out amortization, by service?
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 Enniskillen?Send us your answer and we will publish it with this question.
The evidence
Statement of operations: Total Expenses budget 5,659,969, 2025 actual 6,516,627. Transportation budget 1,832,318, actual 2,510,033. Annual surplus budget 1,163,135, actual 504,181.
Note 18: "Amortization was not contemplated on development of the budget and, as such, has not been included." Budgeted surplus for the year $880,111; capital expenditures 1,303,172; amortization (1,020,149); total $1,163,135.
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