Questions · 9 so far
We read Frontenac Islands' financial reports and meeting minutes, and compared its numbers with 21 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
$681per home on council, 2024
Frontenac Islands spent about $681 per home on council in 2024. The typical similar town spent $86. Only 1 of 21 similar towns spent more.
Found automatically from the town's financial reports · 1 source
There may well be a good reason. It is still worth asking what it is.
$740,362added to reserves in 2024, against $176,050 in the budget
Reserves are money a township sets aside for later. The 2024 budget planned to add $176,050 to them; the statements show they grew by $740,362, to $3,284,630. The 2023 budget planned to take $872,038 out of reserves, yet in 2023 they grew by $227,720. One reserve, labelled Wolfe Capital, went from $61,667 to $573,609 in 2024.
Found by reading the town's own documents · 4 sources
$377,693of new assets in 2024, against $1,306,581 of amortization
In 2024 the Township recorded $1,306,581 of amortization, the yearly wearing-out of its assets. It bought or built $377,693 of new assets, about 29% of the wear (worked out by us). No road work was added in 2024. Roads cost $41,076,340 and $28,624,702 of that is already written off.
Found by reading the town's own documents · 2 sources
$92,464over budget in 2024 (worked out by us)
General government covers running the Township itself: council, administration, tax billing and customer service. It cost $990,310 in 2024 against a budget of $897,846, and $973,092 in 2023 against $749,539. The gaps are $92,464 and $223,553 (worked out by us). Most other departments came in under budget.
Found by reading the town's own documents · 2 sources
$742Kowed in unpaid property tax, end of 2024
At the end of 2024, $742K of property tax had been billed but not paid. That is 13% of everything billed. Only 5 of 21 similar towns had a higher share. A year earlier it was $779K.
Found automatically from the town's financial reports · 2 sources
Background that helps make sense of the rest.
$421,649less spent on transportation in 2024 than budgeted (worked out by us)
Transportation services is by far the Township's biggest cost: it covers road upkeep and the ferries between the islands and the mainland. In both 2023 and 2024 the audited actual cost came in well under the budget column printed beside it. We worked out the gaps ourselves: $553,140 in 2023 and $421,649 in 2024.
Found by reading the town's own documents · 3 sources
$182,141investment income in 2024, against a budget of $53,000
In 2023 property tax revenue was $3,319,010 against a budget of $3,008,639. Investment income was $75,684 against a budget of $5,000 in 2023, and $182,141 against $53,000 in 2024.
Found by reading the town's own documents · 2 sources
$645,000from the Wolfe Island Wind Plant in 2024, the same as 2023 and the budget
The statements show $645,000 a year from the Wolfe Island Wind Plant in 2023 and 2024, about 10.5% of 2024 revenue of $6,128,190 (worked out by us). It was $659,648 in 2022. It is the same amount as the budget.
Found by reading the town's own documents · 2 sources
October 14, 2025date of the auditor's opinion on the 2024 statements, the newest posted
The 2024 statements carry an auditor's opinion dated October 14, 2025, and the 2023 statements one dated September 13, 2024. When we read the Township's finance page on October 7, 2026 the newest statements were for 2024.
Found by reading the town's own documents · 2 sources
$681per home on council, 2024
Frontenac Islands spent about $681 per home on council in 2024. The typical similar town spent $86. Only 1 of 21 similar towns spent more.
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.
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 Frontenac Islands? Send us your answer and we will publish it with this question.
Council per home: Frontenac Islands $681; typical similar town $86; ranked 2nd highest of 22.
Ontario Financial Information Return (FIR), 2024, 21 similar municipalities · Schedule 40 and Schedule 2 · archived copy
$740,362added to reserves in 2024, against $176,050 in the budget
Reserves are money a township sets aside for later. The 2024 budget planned to add $176,050 to them; the statements show they grew by $740,362, to $3,284,630. The 2023 budget planned to take $872,038 out of reserves, yet in 2023 they grew by $227,720. One reserve, labelled Wolfe Capital, went from $61,667 to $573,609 in 2024.
Reserves come from taxes, grants and fees. When they grow far beyond the plan two years running, residents may ask whether the tax rate was set higher than needed, or whether money was set aside for a project the public has not been told about.
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 Frontenac Islands? Send us your answer and we will publish it with this question.
Budget 2024: "Increase in operating surplus $ 176,050", allocated as "Net transfers to reserves $ 176,050". The note says the budget is cash-based and includes capital expenses and transfers to and from reserves.
2024 Financial Statements · Note 15, Budget figures, PDF page 28
Change in reserves and reserve fund balances: budget 2024 176,050; actual 2024 740,362; actual 2023 227,720. Balance at end of 2024 $3,284,630; beginning of 2023 $2,316,548.
2024 Financial Statements · Schedule 1: Continuity of Reserves and Reserve Funds, PDF page 30
Wolfe Capital reserve: 573,609 at the end of 2024 and 61,667 at the end of 2023. Wolfe Island Investment Fund: 1,400,000 in both years. Wolfe Waste Disposal: (6,268) in both years.
2024 Financial Statements · Schedule 1, Composition of Reserves and Reserve Funds, PDF page 31
Budget 2023: "Decrease in operating surplus $ (872,038)", allocated as "Net transfers from reserves $ (872,038)".
2023 Financial Statements · Note 15, Budget figures, PDF page 29
$377,693of new assets in 2024, against $1,306,581 of amortization
In 2024 the Township recorded $1,306,581 of amortization, the yearly wearing-out of its assets. It bought or built $377,693 of new assets, about 29% of the wear (worked out by us). No road work was added in 2024. Roads cost $41,076,340 and $28,624,702 of that is already written off.
A township that spends less on assets than they wear out is saving money today and leaving a bigger bill for later. Roads are the largest group of assets.
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 Frontenac Islands? Send us your answer and we will publish it with this question.
Amortization of tangible capital assets: budget 2024 1,306,581; actual 2024 1,306,581; actual 2023 1,358,360. Acquisition of tangible capital assets: budget (488,083); actual 2024 (377,693); actual 2023 (1,249,700).
2024 Financial Statements · Statement of Changes in Net Financial Assets, PDF page 9 (printed page 3)
Roads: cost at December 31, 2023 $41,076,340, additions "-", cost at December 31, 2024 $41,076,340; accumulated amortization at December 31, 2024 $28,624,702; net book value 2024 $12,451,638.
2024 Financial Statements · Note 13, Tangible capital assets, PDF page 23
$92,464over budget in 2024 (worked out by us)
General government covers running the Township itself: council, administration, tax billing and customer service. It cost $990,310 in 2024 against a budget of $897,846, and $973,092 in 2023 against $749,539. The gaps are $92,464 and $223,553 (worked out by us). Most other departments came in under budget.
This is the one area that was over its budget in both years. Administration costs come out of the same taxes that pay for roads and ferries.
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 Frontenac Islands? Send us your answer and we will publish it with this question.
General government expenses: budget 2024 $897,846; actual 2024 $990,310; actual 2023 $973,092. Amortization recorded in this segment is 12,954 in the 2024 segmented table, far smaller than the gap.
2024 Financial Statements · Statement of Operations PDF page 8; Note 14 segmented information PDF page 26
General government expenses: budget 2023 $749,539; actual 2023 $973,092.
2023 Financial Statements · Consolidated Statement of Operations and Accumulated Municipal Equity, PDF page 8
$742Kowed in unpaid property tax, end of 2024
At the end of 2024, $742K of property tax had been billed but not paid. That is 13% of everything billed. Only 5 of 21 similar towns had a higher share. A year earlier it was $779K.
| Year | Unpaid property tax at year end |
|---|---|
| 2019 | $513K |
| 2020 | $655K |
| 2021 | $647K |
| 2022 | $675K |
| 2023 | $779K |
| 2024 | $742K |
When taxes go unpaid, everyone else carries the cost, and the town may borrow to cover the gap. The Province's financial indicators treat 10% to 15% as a moderate risk and more than 15% as a high risk. Collection is the town's job, so a rising number is worth asking about.
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 Frontenac Islands? Send us your answer and we will publish it with this question.
Taxes receivable: 2019 $513K, 2020 $655K, 2021 $647K, 2022 $675K, 2023 $779K, 2024 $742K. Of the 2024 total, $301K was from earlier years.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 70, lines 0610 to 0699 · archived copy
Typical among similar towns: 9.3% of taxes billed.
Ontario Financial Information Return (FIR), 2024, 21 similar municipalities · Schedules 26 and 70 · archived copy
$421,649less spent on transportation in 2024 than budgeted (worked out by us)
Transportation services is by far the Township's biggest cost: it covers road upkeep and the ferries between the islands and the mainland. In both 2023 and 2024 the audited actual cost came in well under the budget column printed beside it. We worked out the gaps ourselves: $553,140 in 2023 and $421,649 in 2024.
A budget sets the tax rate. If the largest line is budgeted high every year and not spent, taxpayers are asked for money that the audited statements say was not used for roads and ferries. It may also mean planned work was not done.
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 Frontenac Islands? Send us your answer and we will publish it with this question.
Transportation services expenses: budget 2024 $3,635,944; actual 2024 $3,214,295; actual 2023 $3,539,948.
2024 Financial Statements · Statement of Operations and Accumulated Municipal Equity, PDF page 8 (printed page 2)
Transportation services expenses: budget 2023 $4,093,088; actual 2023 $3,539,948.
2023 Financial Statements · Consolidated Statement of Operations and Accumulated Municipal Equity, PDF page 8 (printed page 3)
The note says the department "provides the winter and summer maintenance, the repair and the construction of the municipal roads system including bridges and culverts. Also includes the management and operation of all ferry services". Amortization recorded in the transportation segment for 2024 was 1,071,073.
2024 Financial Statements · Note 14 (c) PDF page 24, and segmented information table PDF page 26
$182,141investment income in 2024, against a budget of $53,000
In 2023 property tax revenue was $3,319,010 against a budget of $3,008,639. Investment income was $75,684 against a budget of $5,000 in 2023, and $182,141 against $53,000 in 2024.
Budgets set how much tax people pay. Estimates that are regularly low on revenue can make a budget look tighter than it is.
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 Frontenac Islands? Send us your answer and we will publish it with this question.
Investment income: budget 2024 53,000; actual 2024 182,141; actual 2023 75,684. Taxation for municipal purposes: budget 2024 $3,363,561; actual 2024 $3,369,263.
2024 Financial Statements · Statement of Operations and Accumulated Municipal Equity, PDF page 8
Taxation for municipal purposes: budget 2023 $3,008,639; actual 2023 $3,319,010. Investment income: budget 2023 5,000; actual 2023 75,684.
2023 Financial Statements · Consolidated Statement of Operations and Accumulated Municipal Equity, PDF page 8
$645,000from the Wolfe Island Wind Plant in 2024, the same as 2023 and the budget
The statements show $645,000 a year from the Wolfe Island Wind Plant in 2023 and 2024, about 10.5% of 2024 revenue of $6,128,190 (worked out by us). It was $659,648 in 2022. It is the same amount as the budget.
A fixed payment that makes up about a tenth of revenue is helpful, but residents may want to know how long it lasts and what replaces it if it ends or changes.
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 Frontenac Islands? Send us your answer and we will publish it with this question.
Wolfe Island Wind Plant: budget 2024 645,000; actual 2024 645,000; actual 2023 645,000. Total revenue actual 2024 6,128,190.
2024 Financial Statements · Statement of Operations and Accumulated Municipal Equity, PDF page 8
Wolfe Island Wind Plant: actual 2023 645,000; actual 2022 659,648.
2023 Financial Statements · Consolidated Statement of Operations and Accumulated Municipal Equity, PDF page 8
October 14, 2025date of the auditor's opinion on the 2024 statements, the newest posted
The 2024 statements carry an auditor's opinion dated October 14, 2025, and the 2023 statements one dated September 13, 2024. When we read the Township's finance page on October 7, 2026 the newest statements were for 2024.
With an election on October 26, 2026, voters may want the latest audited numbers before they vote.
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 Frontenac Islands? Send us your answer and we will publish it with this question.
Independent auditor's report, KPMG LLP, Kingston, Canada, "October 14, 2025". Opinion: the statements "present fairly, in all material respects, the financial position of the Entity as at December 31, 2024".
2024 Financial Statements · Independent Auditor's Report, PDF page 6
Independent auditor's report, KPMG LLP, Kingston, Canada, "September 13, 2024".
2023 Financial Statements · Independent Auditor's Report, PDF page 6