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things out.Older reportDetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Jocelyn in the Province's latest release, so these pages use its 2023 report. It may simply be filed late. Read by hand. We read Jocelyn'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 Jocelyn's financial reports and meeting minutes, and compared its numbers with 22 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.
May 27, 2025date of the auditor's report on the 2023 statements, the newest we found
An audit is an outside accountant's check of the Township's books. The auditor can give a clean opinion or a "qualified" one, which means "fine, except for one named problem". For 2023, the auditor's report is dated May 27, 2025, about seventeen months after the year ended (worked out by us). The opinion is qualified because management had not finished checking its buildings, roads and equipment for what it would cost to take them out of service one day (called an asset retirement obligation), which a new accounting rule required from January 1, 2023. The auditor says the effect on the statements cannot be worked out. The Township's page says its statements are audited every year, but we did not find 2024 or 2025 statements.
Found by reading the town's own documents · 3 sources
$(273,000)change in landfill closing costs in 2023, behind a surplus of $123,573
The 2023 statements show a surplus of $123,573 against a budget of zero. One line explains it: the "Change in landfill closing costs" is a credit of $(273,000), a reduction in what the Township says it will owe one day to close and watch over the landfill. Without that credit, 2023 would have been a deficit of about $149,427 (worked out by us). In 2022 the same line was an added cost of 173,000. The note says the estimate depends on a discount rate, 5.0% in 2023 against 7.45% in 2022. The auditor also says the Township kept using the older landfill rule after a new one applied.
Found by reading the town's own documents · 2 sources
$786,761.38general taxes in the 2025 budget, up from $705,211.00 in 2024
On June 30, 2025 council accepted a proposed 2025 budget with an 18.29% property tax increase, by a vote of three to two. On July 14, 2025 council cancelled that motion and accepted a revised tax by-law, number 2025-1653. The 2025 budget shows general taxes of $786,761.38 against $705,211.00 the year before, an increase of $81,550.38 or about 11.6% (worked out by us). The bills were to go out in September and November. The 2026 budget, adopted on March 4, 2026, sets taxes at $827,723.61, about 5.2% more than 2025 (worked out by us).
Found by reading the town's own documents · 4 sources
December 1, 2023date of the Province's letter to the reeve and council
On December 1, 2023 the Ministry of Municipal Affairs and Housing wrote to the reeve and council after its staff had attended eight council meetings. It raised, among other things, that council minutes did not make clear that the required officer appointments had been made by by-law; that it was not clear what controls were in place to account for money raised by donation boxes; and that the Township should have a policy on how it is accountable to the public, including a complaint process. The Township posted a response dated January 18, 2024, but it is a scan with no readable text, so we could not read it. The Township's accountability page now describes a formal complaint process.
Found by reading the town's own documents · 2 sources
$160,548environmental services expense in 2023, against a budget of $74,860
Environmental services is mostly the landfill. The 2023 budget for it was $74,860. The statements show $160,548 spent, about $85,688 more (worked out by us). In 2022 it was $76,756.
Found by reading the town's own documents · 1 source
$160 000most council authorized for surface treatment, on a single bid
Council approved the 2026 budget on March 4, 2026, including up to $160 000 plus taxes for single coat surface treatment on 5th Side Road and Orrell Callahan Drive. On April 29, 2026 council received "the sole tender submission" at $4.07 per square metre and authorized up to $160 000 before taxes and base preparation costs.
Found by reading the town's own documents · 2 sources
$377,463general government expense in 2023, against a budget of $291,450
General government, which covers the office and council, had a 2023 budget of $291,450 and a result of $377,463. In 2022 it was $257,535. The statements do not break it down.
Found by reading the town's own documents · 1 source
$(29,446)spent on capital assets in 2023, against a budget of $(155,322)
The 2023 statements budgeted (155,322) for buying capital assets, such as roads and equipment, and show (29,446) spent. The Township ended 2023 with cash of $1,331,755 and no borrowing against its $150,000 line of credit. Spending less than planned on capital is not a problem by itself, but the work may only have moved to a later year.
Found by reading the town's own documents · 2 sources
At the three 2026 meetings we read (March 4, April 8 and April 29), council moved into closed session each time. The stated reasons were personal matters about an identifiable individual, labour relations, and a position on negotiations, including a matter with the Township's insurance company. After the April 8 and March 4 sessions council passed a motion to carry out the closed session directions without saying what they were.
Found by reading the town's own documents · 2 sources
May 27, 2025date of the auditor's report on the 2023 statements, the newest we found
An audit is an outside accountant's check of the Township's books. The auditor can give a clean opinion or a "qualified" one, which means "fine, except for one named problem". For 2023, the auditor's report is dated May 27, 2025, about seventeen months after the year ended (worked out by us). The opinion is qualified because management had not finished checking its buildings, roads and equipment for what it would cost to take them out of service one day (called an asset retirement obligation), which a new accounting rule required from January 1, 2023. The auditor says the effect on the statements cannot be worked out. The Township's page says its statements are audited every year, but we did not find 2024 or 2025 statements.
Why it matters
Audited statements are the check on the Township's own numbers. Late statements make it harder for residents to see where the money went, and a qualified opinion means one set of numbers is not fully checked.
It could be because…
A very small township with few staff can fall behind on year-end work, especially in a year of staff turnover. The new asset retirement rule may also have been slow to finish.
The 2024 and 2025 audits may be finished but not yet posted.
A qualified opinion on one accounting rule is different from a finding that money was missing.
Questions you could ask
When will the audited 2024 and 2025 statements be finished and posted?
Has the Township finished its asset retirement assessment, and what does it expect it to change?
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 Jocelyn?Send us your answer and we will publish it with this question.
The evidence
The auditor's report is headed "Qualified Opinion" and says: "Management has not completed its assessment of the tangible capital assets for potential asset retirement obligations."
The Township's page says: "These statements are audited annually by an independent licensed auditor." It lists consolidated statements for 2017 to 2023 and none for 2024 or 2025.
$(273,000)change in landfill closing costs in 2023, behind a surplus of $123,573
The 2023 statements show a surplus of $123,573 against a budget of zero. One line explains it: the "Change in landfill closing costs" is a credit of $(273,000), a reduction in what the Township says it will owe one day to close and watch over the landfill. Without that credit, 2023 would have been a deficit of about $149,427 (worked out by us). In 2022 the same line was an added cost of 173,000. The note says the estimate depends on a discount rate, 5.0% in 2023 against 7.45% in 2022. The auditor also says the Township kept using the older landfill rule after a new one applied.
Why it matters
A surplus that comes from changing an estimate is not cash in the bank. Residents reading "surplus" may think the Township spent less than it took in, when the year's day-to-day result was a shortfall.
It could be because…
Landfill closing estimates are meant to move each year as the site fills and as assumptions change; a swing in either direction is normal.
The Township may have budgeted zero because it does not plan for estimate changes.
The change may be partly a catch-up for 2022, when the line went the other way.
Questions you could ask
How much of the 2023 surplus was an estimate change rather than money left over from the year's operations?
What caused the estimate to fall from $599,144 to $266,793, and is the landfill plan being followed?
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 Jocelyn?Send us your answer and we will publish it with this question.
Note 6: "The reported liability reflects a discount rate of 5.0% (2022 - 7.45%)." The total net present value of the cost to close and maintain the landfill is "$266,793 (2022 - $599,144), of which $136,000 (2022 - $299,000) has been recognized".
$786,761.38general taxes in the 2025 budget, up from $705,211.00 in 2024
On June 30, 2025 council accepted a proposed 2025 budget with an 18.29% property tax increase, by a vote of three to two. On July 14, 2025 council cancelled that motion and accepted a revised tax by-law, number 2025-1653. The 2025 budget shows general taxes of $786,761.38 against $705,211.00 the year before, an increase of $81,550.38 or about 11.6% (worked out by us). The bills were to go out in September and November. The 2026 budget, adopted on March 4, 2026, sets taxes at $827,723.61, about 5.2% more than 2025 (worked out by us).
Why it matters
Taxes are normally set early in the year. A budget approved in July means residents did not know their 2025 bill until late in the year, and a swing of several points in the increase in two weeks should come with a published explanation.
It could be because…
Staff turnover and a change of financial help in 2025 may have delayed the budget work.
The revised report may have found savings, other revenue or a drawdown of reserves that lowered the needed increase. The 2025 budget plans a $440,115.00 transfer from reserves.
Council may have wanted a smaller increase after hearing from residents.
Questions you could ask
What changed between the June 30 and July 14 reports, and where is the revised report?
When will the Township adopt its 2027 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 Jocelyn?Send us your answer and we will publish it with this question.
The evidence
June 30, 2025: council accepts the proposed 2025 budget "recommendation of a 18.29% property tax increase, spread out over two bills dated September and November". Recorded vote: three Yes, two No.
July 14, 2025: council rescinds the June 30 budget motion (25-221), accepts a "Revised 2025 Budget Proposal Report", and accepts the revised By-Law No. 2025-1653, "A By-Law to provide for the Adoption of the Current Estimates and Tax Rates" for 2025 (25-223). The minutes record that council had no questions at this time.
December 1, 2023date of the Province's letter to the reeve and council
On December 1, 2023 the Ministry of Municipal Affairs and Housing wrote to the reeve and council after its staff had attended eight council meetings. It raised, among other things, that council minutes did not make clear that the required officer appointments had been made by by-law; that it was not clear what controls were in place to account for money raised by donation boxes; and that the Township should have a policy on how it is accountable to the public, including a complaint process. The Township posted a response dated January 18, 2024, but it is a scan with no readable text, so we could not read it. The Township's accountability page now describes a formal complaint process.
Why it matters
When the Province writes to a council about how money and officers are handled, residents can ask whether each point was fixed and how they would know.
It could be because…
The Township's posted response may already answer every point; we could not read it.
Much of the 2023 turnover, including staff changes, was already being dealt with by a Ministry training session offered in the letter.
Donation boxes may have been taken down or are now counted through the Township's books.
Questions you could ask
Which of the policies the Province asked for have been adopted, and where are they posted?
How are donations to the Township now counted and reported?
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 Jocelyn?Send us your answer and we will publish it with this question.
The evidence
The letter says that "it is not clear what internal control processes/procedures have been put in place by the township to properly account for the funds raised by public donations."
The letter asks the Township to provide copies of its appointment by-laws and of its hiring, council and staff relationship, notice to the public, accountability and transparency, delegation of powers and procedure policies, and says the Ministry will keep monitoring and attending council meetings.
Jocelyn spent $221K on running the town office in 2019 and $368K in 2023. Prices only went up about 16% in that time.
Why did the cost of running the town office grow 66% in 4 years?
Running the town office
Prices (inflation)
−20%+0%+20%+40%+60%+80%
+66%
20192020202120222023
Show as a table
Year
Running the town office
Prices (inflation)
2019
+0%
+0%
2020
−2%
+1%
2021
+4%
+4%
2022
+13%
+11%
2023
+66%
+16%
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Why it matters
Money spent running the office is money not spent on roads, water or safety. When office costs grow much faster than the services people see, it is fair to ask what the extra money is buying.
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 $146K a year pay for?
Why did senior management go from $218K to $362K?
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 Jocelyn?Send us your answer and we will publish it with this question.
The evidence
Running the town office: 2019 $221K, 2020 $216K, 2021 $230K, 2022 $251K, 2023 $368K.
$160,548environmental services expense in 2023, against a budget of $74,860
Environmental services is mostly the landfill. The 2023 budget for it was $74,860. The statements show $160,548 spent, about $85,688 more (worked out by us). In 2022 it was $76,756.
Why it matters
A line that doubles with no explanation in the budget papers makes it hard to trust the next budget for the same line.
It could be because…
A one-time cost such as landfill work, testing or hauling that was not in the budget.
The 2023 budget may have been built from older numbers.
Part of the cost may be a non-cash item, such as amortization or a landfill estimate.
Questions you could ask
What was behind the extra $85,688 in environmental services in 2023?
Was a similar amount spent in 2024 and 2025?
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 Jocelyn?Send us your answer and we will publish it with this question.
$160 000most council authorized for surface treatment, on a single bid
Council approved the 2026 budget on March 4, 2026, including up to $160 000 plus taxes for single coat surface treatment on 5th Side Road and Orrell Callahan Drive. On April 29, 2026 council received "the sole tender submission" at $4.07 per square metre and authorized up to $160 000 before taxes and base preparation costs.
Why it matters
One bid means no price comparison. With a project close to a tenth of the whole year's budget, residents can ask how the Township knew the price was fair.
It could be because…
Few road contractors work on a remote island, and a single bid is common for small northern jobs.
The Township may have compared the price with other recent contracts nearby.
The $160 000 is a ceiling, and the total depends on the area actually done.
Questions you could ask
How many contractors were asked to bid, and how was the single price checked?
What will the tax and base preparation costs add to the $160 000?
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 Jocelyn?Send us your answer and we will publish it with this question.
The evidence
Council approves 2026 by-law 2026-1677 and the purchase of single coat surface treatment on 4.5km of the 5th Side Road, with more on Orrell Callahan Drive, "so long as the total price of road resurfacing does not exceed $160 000 plus applicable taxes".
Council "receives the sole tender submission" for single coat surface treatment "in the amount of $4.07 per square metre and authorizes up to $160 000" before taxes and aggregate and base preparation costs.
$377,463general government expense in 2023, against a budget of $291,450
General government, which covers the office and council, had a 2023 budget of $291,450 and a result of $377,463. In 2022 it was $257,535. The statements do not break it down.
Why it matters
Office and council costs are paid by every ratepayer, and a small township has little room for a miss of this size.
It could be because…
There may have been one-time costs for outside help in a year of office changes.
Part of the line may be non-cash, such as amortization.
Questions you could ask
What made up the extra spending in general government in 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 Jocelyn?Send us your answer and we will publish it with this question.
The evidence
Statement of Operations: "General government 291,450 377,463 257,535" (budget, 2023, 2022).
$(29,446)spent on capital assets in 2023, against a budget of $(155,322)
The 2023 statements budgeted (155,322) for buying capital assets, such as roads and equipment, and show (29,446) spent. The Township ended 2023 with cash of $1,331,755 and no borrowing against its $150,000 line of credit. Spending less than planned on capital is not a problem by itself, but the work may only have moved to a later year.
Why it matters
Money not spent on planned projects can sit in the bank while roads and buildings wear out.
It could be because…
Projects may have been delayed by turnover in the office and waiting for grants.
The 2025 budget lists $375,000.00 for capital purchases, so some work may have been moved forward.
Questions you could ask
Which 2023 capital projects were put off, and were they done in 2024 or 2025?
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 Jocelyn?Send us your answer and we will publish it with this question.
The evidence
Statement of Changes in Net Financial Assets: "Acquisition of tangible capital assets (155,322) (29,446) (166,020)" (budget, 2023, 2022).
At the three 2026 meetings we read (March 4, April 8 and April 29), council moved into closed session each time. The stated reasons were personal matters about an identifiable individual, labour relations, and a position on negotiations, including a matter with the Township's insurance company. After the April 8 and March 4 sessions council passed a motion to carry out the closed session directions without saying what they were.
Why it matters
Councils may close a meeting for a short list of reasons, and they are asked to say as much as they can in public afterwards. Residents can only judge whether closed time is used properly if they can see what was decided.
It could be because…
Staffing and insurance items are among the allowed reasons, and a small office with turnover will have many of them.
Directions to staff are often kept private on purpose.
Questions you could ask
Will council report back in public on what the closed sessions decided, where it is allowed to?
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 Jocelyn?Send us your answer and we will publish it with this question.
The evidence
March 4, 2026: closed session under Section 239 for "(b) personal matters about an identifiable individual", labour relations and negotiations; council then "direct staff to complete the Closed Session directives."
April 8, 2026: closed session from 8:07 pm to 9:30pm, including a matter being deliberated between the Township and its insurance company; council then "instructs staff to carry out the Closed Session directives."
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