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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Kincardine'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 · 11 so far
Things worth asking about
We read Kincardine's financial reports and meeting minutes, and compared its numbers with 50 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.
$11,768,544contract value for treatment plant upgrades, against a budgeted total expense of $6,568,800
The adopted 2026 budget describes project 9500 as upgrades to the water treatment plant "required during plant expansion to accommodate Bruce Power as a customer", with a total expense of $6,568,800 and costs shared between the Municipality (42.47%) and Bruce Power (57.53%). The Municipality's budget page lists a Council motion (# 06/24/26 - 06) that awards the contract at $11,768,544, and amends the budget by $2,762,495 "to fund the cost overage for the Municipality's share", paid $2,079,539 from the Water Reserve Fund and $682,957 "temporarily from the Buy-In Contribution". A second motion (# 06/24/26 - 07) adds a booster pump station and watermain of $4,646,619.12 to the project, "fully funded by Bruce Power". The 2026 capital summary now totals $27,592,468 for 2026, against $17,597,800 in the adopted budget. Contract value is $5,209,549 above the adopted project line of $6,558,995 (worked out by us).
Found by reading the town's own documents · 5 sources
$3.5 millionyearly infrastructure funding gap that remains in 2032 under the 3% plan, per the 2026 budget
An asset management plan estimates what it costs to keep roads, pipes and buildings in good shape. The Municipality's plan finds a gap of $11.2 million a year between what is needed and what is set aside. It says a 6.7% yearly increase to the tax levy would be needed until 2032 to close it. The Municipality has instead used a 3% increase for years, and for 2026 it also takes $230,000 from a contingency reserve to soften the increase. The budget says the 3% path closes the gap only to $3.5 million by 2032, and that full funding is not reached in 20 years. The total municipal levy grew from $17,908,697 in 2022 to $23,663,592 in 2026, which is 32.1% (worked out by us).
Found by reading the town's own documents · 3 sources
$83,322,242in reserves and reserve funds at December 31, 2025
A reserve is money set aside for a future need. At December 31, 2025 the Municipality held $83,322,242 in reserves and reserve funds (up from $79,063,704), of which $70,910,624 is for capital purposes. It also held $52,830,924 in cash, of which $46,526,888 was unrestricted, and $33,977,913 in bonds, mutual funds and investment certificates. The municipal tax levy rose by 8.71%, 7.95% and 8.62% in 2023, 2024 and 2025 and by 3.67% in 2026. The 2026 budget plans to take $8,375,500 out of reserves for named purposes and put $8,752,535 in.
Found by reading the town's own documents · 4 sources
$105,000for a public relations firm in Council's 2026 budget, paid from a reserve
Council's contracted services budget goes from $12,500 in 2025 to $117,500 in 2026. The budget says $105,000 of the increase is "to engage a Public Relations Firm to support communications and government relations for municipal opportunities, including growth readiness, infrastructure funding, and the nuclear strategy". The cost is covered by a $105,000 transfer from a reserve, not by the tax levy. The same page lists $12,500 for the Integrity Commissioner and $67,000 for travel, conferences and training. The 2026 municipal election is on October 26, 2026.
Found by reading the town's own documents · 2 sources
$33,977,913held in bonds, mutual funds and certificates at December 31, 2025
The Municipality sold Bruce Telecom Holdings Inc., which it owned 100%, for $32.65 million, closing March 28, 2024. The 2024 statements show a loss on the sale of $5,382,383 and proceeds of $29,486,544 in the cash flow. In 2025 it received a further $1,044,923. Its investments in bonds, mutual funds and certificates rose from $4,769,213 at the end of 2023 to $27,781,675 at the end of 2024 and $33,977,913 at the end of 2025. Note 4 says these earn rates "ranging from 1.4% to 17.73%". On January 7, 2026 the Municipality agreed to sell its 13.5% of Westario Power Inc., carried at $2,462,224. It received dividends of $107,815 from Westario in 2025, and the 2026 budget leaves the dividend out "for conservatism" and says any 2026 dividend would go to a reserve.
Found by reading the town's own documents · 5 sources
In 2025, Kincardine collected $1.9M more in its own property tax than in 2024. That is a 8% jump, while prices went up about 2.1%. Only 10 of 50 similar towns raised theirs by more.
Found automatically from the town's financial reports · 3 sources
$5,200,000listed as unfunded in the adopted 2026 capital budget; Council has since endorsed borrowing the full project cost
A capital budget is the plan for building or replacing things that last many years, such as water pipes. The adopted 2026 capital budget totals $17,597,800. Of that, $12,397,800 had named funding sources, and $5,200,000 was listed as "Unfunded - Tiverton Water Supply Project". The project page said a funding source was yet to be identified. The Municipality's budget page now lists a Council motion (# 04/08/26 - 03) that endorses a 50/50 split of the cost between growth (development charges) and existing users (utility rates), and says the Municipality will borrow the full project cost, with repayment shared equally. The Municipality has therefore answered who pays. What it has not published, in the pages we read, is how large the borrowing will be, the interest rate, or what it means for water rates.
Found by reading the town's own documents · 4 sources
$40,537,626expenses in 2025, against a budget of $32,176,469
The audited 2025 statements compare the budget with what happened. The budget planned total expenses of $32,176,469, and actual expenses were $40,537,626. Revenue was higher than planned, at $50,861,514 against $47,771,240. The planned surplus of $15,594,771 became $10,323,888. Environmental services (water, sewer and waste) were budgeted at $6,464,902 and came in at $11,089,435. Transportation (roads and bridges) was budgeted at $6,591,986 and came in at $9,634,098. Much of the gap is probably amortization (the yearly wearing-out cost of buildings, roads and pipes), which was $8,179,284 in 2025. The reconciliation of the budget in the notes lists capital purchases, debt, reserves and consolidated entities, and no amortization line. Spending over budget was $8,361,157 (worked out by us), and amortization is about 97.8% of that (worked out by us).
Found by reading the town's own documents · 3 sources
$1,202,729increase in salaries and benefits in the 2026 budget (8.6%)
Salaries and benefits are the biggest single cost. The 2026 budget has them at $15.191 million against $13.988 million in 2025. The Municipality explains the increase in detail. New positions account for $537,610. Positions moved from contracted services into salaries add $231,000, with no effect on the levy. More overtime, standby pay, sick time, volunteer firefighter hours and day camp hours add $128,000. A wage increase of 1.7% for non-union staff and Council and 1.9% for union staff adds $188,000.
Found by reading the town's own documents · 3 sources
Kincardine spent about $333 per home on garbage, dump and recycling in 2025. The typical similar town spent $152. Only 2 of 50 similar towns spent more.
Found automatically from the town's financial reports · 1 source
$11,768,544contract value for treatment plant upgrades, against a budgeted total expense of $6,568,800
The adopted 2026 budget describes project 9500 as upgrades to the water treatment plant "required during plant expansion to accommodate Bruce Power as a customer", with a total expense of $6,568,800 and costs shared between the Municipality (42.47%) and Bruce Power (57.53%). The Municipality's budget page lists a Council motion (# 06/24/26 - 06) that awards the contract at $11,768,544, and amends the budget by $2,762,495 "to fund the cost overage for the Municipality's share", paid $2,079,539 from the Water Reserve Fund and $682,957 "temporarily from the Buy-In Contribution". A second motion (# 06/24/26 - 07) adds a booster pump station and watermain of $4,646,619.12 to the project, "fully funded by Bruce Power". The 2026 capital summary now totals $27,592,468 for 2026, against $17,597,800 in the adopted budget. Contract value is $5,209,549 above the adopted project line of $6,558,995 (worked out by us).
Why it matters
A tender that comes in far above the budget is a sign the estimate was too low or the work grew. The Municipality has said who covers its share, which is helpful. Residents still need to know why the estimate was off by so much, and when the temporary money comes back to the fund it was borrowed from.
It could be because…
Construction prices for large water projects have risen a lot, and the budget line was set in an earlier year. The tender is a real price from the market.
Bruce Power pays most of the cost of work that exists because of its water supply agreement, so the effect on local ratepayers may be smaller than the contract total suggests.
The contract includes "nonrefundable HST, contingency and allowances" (the motion's words), so the figure is higher than a bare construction price.
Questions you could ask
Why was the estimate for project 9500 $6,568,800 and the tender $11,768,544, and were other bids close to the winning one?
When will the $682,957 taken temporarily from the Buy-In Contribution be paid back, and from what?
What is the total cost of project 9500 to the Municipality's water ratepayers after Bruce Power's share?
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 Kincardine?Send us your answer and we will publish it with this question.
The evidence
Project 9500 "KWTP Upgrades": "Water treatment plant upgrades are required during plant expansion to accommodate Bruce Power as a customer." "Total expense = $6,568,800". "Funding = MoK @ 42.47% & Bruce Power @ 57.53%". "General Contracting 6,558,995".
"Motion # 06/24/26 - 06 That Council award Contract No. RFT ES 2026-9500-2 - Kincardine Water Treatment Plant Capacity Upgrades Project to Baseline Constructors Inc. in the amount of $11,768,544 inclusive of nonrefundable HST, contingency and allowances; Further that Council approve a budget amendment for Project 9500 - Bruce Power Water Supply/Kincardine Water Treatment Plant Upgrades in the amount of $2,762,495 to fund the cost overage for the Municipality's share of project costs exceeding the approved Capital Budget; and Further that $2,079,539 of the overage be funded from the Water Reserve Fund 68, and $682,957 of the overage funded temporarily from the Buy-In Contribution."
"Motion # 06/24/26 - 07 That Council award Contract No. ES-2026-9500-1 - In-Line Booster Pump Station and Watermain Extension to Birnam Excavating Ltd. in the amount of $4,646,619.12 including non-refundable HST; and Further that Council approve a budget amendment to Project 9500 (Bruce Power Water Supply Project) to include the In-Line Booster Pump Station and Watermain Extension Project in the amount of $4,646,619.12, fully funded by Bruce Power in accordance with the Bruce Power Water Services Agreement."
Capital summary rows: "9307 KWTP Upgrades-Pump Station & Water Main 4,646,619 4,646,619 #06/24/26-07" and "9500 KWTP Upgrades 6,558,995 5,209,549 11,768,544 #06/24/26-06". Last line: "Total Capital Departments 17,402,200 27,592,468 44,994,668".
$3.5 millionyearly infrastructure funding gap that remains in 2032 under the 3% plan, per the 2026 budget
An asset management plan estimates what it costs to keep roads, pipes and buildings in good shape. The Municipality's plan finds a gap of $11.2 million a year between what is needed and what is set aside. It says a 6.7% yearly increase to the tax levy would be needed until 2032 to close it. The Municipality has instead used a 3% increase for years, and for 2026 it also takes $230,000 from a contingency reserve to soften the increase. The budget says the 3% path closes the gap only to $3.5 million by 2032, and that full funding is not reached in 20 years. The total municipal levy grew from $17,908,697 in 2022 to $23,663,592 in 2026, which is 32.1% (worked out by us).
Why it matters
Skipping repairs saves money now and costs more later. The Municipality is open about this, which is good. The open question is whether 3% is a deliberate choice that residents have been asked about, and what happens to the part that is not funded.
It could be because…
Council may judge that 6.7% a year is more than residents can afford, and chose 3% on purpose. The budget says it chose 3% "with affordability in mind".
The plan is updated regularly. The budget says a consultant will update the plan in 2027, so the figures may change.
Grants, development charges and new assessment from growth can fill part of a gap without a higher tax rate.
Questions you could ask
Has Council published the options it considered (for example 3%, 5% and 6.7% a year) and what each would mean for the average home?
What is the plan for the part of the gap that remains in 2032, and which assets would wait?
Will the 2027 update of the plan be presented to the new Council in public?
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 Kincardine?Send us your answer and we will publish it with this question.
The evidence
"The Municipality's Asset Management Plan (AMP) has identified an infrastructure funding gap of $11.2 million annually." "According to the AMP, a 6.7% annual increase to the taxation levy would be required until 2032". The budget includes "a contribution from the Contingency Reserve in the amount of $230,000 (equivalent to a 1% tax rate increase)."
"The annual 3% tax rate increase strategy falls short of the recommended 6.7% tax levy increase." Chart label "$3.5M Annual Funding Gap". "Full lifecycle funding is not achieved over the 20-year period."
$83,322,242in reserves and reserve funds at December 31, 2025
A reserve is money set aside for a future need. At December 31, 2025 the Municipality held $83,322,242 in reserves and reserve funds (up from $79,063,704), of which $70,910,624 is for capital purposes. It also held $52,830,924 in cash, of which $46,526,888 was unrestricted, and $33,977,913 in bonds, mutual funds and investment certificates. The municipal tax levy rose by 8.71%, 7.95% and 8.62% in 2023, 2024 and 2025 and by 3.67% in 2026. The 2026 budget plans to take $8,375,500 out of reserves for named purposes and put $8,752,535 in.
Why it matters
Residents pay taxes into the reserves. Large reserves can be good planning for big repairs, or a sign taxes ran ahead of need. Without a list of what each reserve is promised to, residents cannot tell which.
It could be because…
Most of it is for capital projects. The Municipality says it needs about $11.2 million a year more than it sets aside to keep its assets in shape, so reserves may be spoken for.
Large water and treatment plant projects are planned for 2026 and later, and reserves are how Ontario towns pay for them without borrowing.
Part of the cash is money held for others, such as deferred revenue and grants received in advance.
Questions you could ask
Can the Municipality publish each reserve and reserve fund with its balance, its purpose and what has already been committed to it?
How does the Municipality decide how much cash and how many investments to hold beyond the reserves?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Kincardine?Send us your answer and we will publish it with this question.
The evidence
Note 13, reserves and reserve funds: "Capital purposes 10,627,341 8,091,670" (reserves) and "Capital purposes 70,910,624 69,236,961" (reserve funds). Total "$ 83,322,242 $ 79,063,704" (2025, 2024).
$105,000for a public relations firm in Council's 2026 budget, paid from a reserve
Council's contracted services budget goes from $12,500 in 2025 to $117,500 in 2026. The budget says $105,000 of the increase is "to engage a Public Relations Firm to support communications and government relations for municipal opportunities, including growth readiness, infrastructure funding, and the nuclear strategy". The cost is covered by a $105,000 transfer from a reserve, not by the tax levy. The same page lists $12,500 for the Integrity Commissioner and $67,000 for travel, conferences and training. The 2026 municipal election is on October 26, 2026.
Why it matters
Spending on public relations by Council itself can be useful for winning grants and projects, or it can look like promotion. Residents should be able to see what it buys, who is chosen, and whether the contract carries past this Council's term, which ends in November 2026.
It could be because…
The Municipality says the work is to win infrastructure funding and to prepare for growth tied to the nuclear sector, which are real and large for a town of this size.
The amount is paid from a reserve, so it does not raise the 2026 tax levy.
The Municipality may buy the service through a normal competitive process, and a contract could be shorter than a year.
Questions you could ask
Was the firm chosen by a public tender or quote process, and what does the contract require it to deliver?
Will Council report back in public on what the $105,000 produced, such as grants won?
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 Kincardine?Send us your answer and we will publish it with this question.
The evidence
Council operating budget: "$105,000 to engage a Public Relations Firm to support communications and government relations for municipal opportunities, including growth readiness, infrastructure funding, and the nuclear strategy". Table: "Reserve Fund Contributions 105,000 105,000 100%" and "Contracted Services 12,500 117,500 105,000 (840%)".
$33,977,913held in bonds, mutual funds and certificates at December 31, 2025
The Municipality sold Bruce Telecom Holdings Inc., which it owned 100%, for $32.65 million, closing March 28, 2024. The 2024 statements show a loss on the sale of $5,382,383 and proceeds of $29,486,544 in the cash flow. In 2025 it received a further $1,044,923. Its investments in bonds, mutual funds and certificates rose from $4,769,213 at the end of 2023 to $27,781,675 at the end of 2024 and $33,977,913 at the end of 2025. Note 4 says these earn rates "ranging from 1.4% to 17.73%". On January 7, 2026 the Municipality agreed to sell its 13.5% of Westario Power Inc., carried at $2,462,224. It received dividends of $107,815 from Westario in 2025, and the 2026 budget leaves the dividend out "for conservatism" and says any 2026 dividend would go to a reserve.
Why it matters
Selling a public utility turns something residents own into cash, once. What the money earns and what it is used for matters for years. The statements show where the cash went, but not how it is being used or what it earns.
It could be because…
The loss on the Bruce Telecom sale is an accounting result of how the asset was carried in the books, and not cash lost. The sale price and the proceeds are both printed.
The wide range of rates (1.4% to 17.73%) probably includes a mutual fund's yearly return, which is not an interest rate.
Holding sale money in investments until Council decides how to use it is common and careful. Council may have a written policy on how sale money is to be used.
Questions you could ask
What is the Municipality's written policy on how money from selling a utility is held, invested and spent?
What did the investments earn in 2024 and 2025, and which holdings carry the highest rates?
If the Westario sale closes, will the proceeds go to a named reserve, and will Council decide that in public?
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 Kincardine?Send us your answer and we will publish it with this question.
The evidence
2024 note 6: "The Municipality sold its shares in Bruce Telecom for $32.65 million subject to closing adjustments with a closing date of March 28, 2024." Statement of operations: "Loss on sale of Bruce Telecom Holdings Inc. (note 6) - (5,382,383)". Cash flow: "Proceeds from sale of Bruce Telecom 29,486,544".
Note 6: "In 2025 the Municipality received an additional contingent amount of $1,044,923, which includes interest of $44,923." Note 5: 1,348 common shares, 13.5% of Westario Power Inc.; "Dividends of $107,815 (2024 - $53,907)"; "On January7,2026, the Municipality entered into an agreement, together with other shareholders, for the proposed sale of its ownership interest in Westario Power Inc., subject to approval by the Ontario Energy Board and other closing conditions." Investment "$ 2,462,224".
Note 4: "$33,977,913 $ 27,781,675", "market value of $33,803,805 (2024 - $27,475,463)", "They earn interest at rates ranging from 1.4% to 17.73% and mature in 2025 through 2029."
"The dividend from Westario Power has not been reflected in the 2026 operating budget for conservatism. Any dividend income earned in 2026, if any, would be transferred to a reserve fund."
In 2025, Kincardine collected $1.9M more in its own property tax than in 2024. That is a 8% jump, while prices went up about 2.1%. Only 10 of 50 similar towns raised theirs by more.
Why did Kincardine's property tax go up 8% in 2025?
$0$10M$20M$30M
$25.4M
2019202020212022202320242025
Show as a table
Year
Town property tax
2019
$17.5M
2020
$18.8M
2021
$19.5M
2022
$20.6M
2023
$22.1M
2024
$23.5M
2025
$25.4M
Why it matters
A big one-year jump usually means something changed: a new cost, a service that grew, savings being rebuilt, or a problem from earlier years being paid for now. Residents should be able to see exactly which. Spread across every home, it is about $298 more each year.
It could be because…
Costs the town cannot control went up, such as policing, insurance or county charges.
The town kept taxes too low in earlier years and is catching up.
The town is rebuilding savings or paying for a big project like a bridge or equipment.
Questions you could ask
What were the three biggest reasons for the 2025 increase, in dollars?
Is a similar increase planned for next year?
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 Kincardine?Send us your answer and we will publish it with this question.
The evidence
Town property tax: $23,480,478 in 2024, $25,405,335 in 2025.
Kincardine spent $3.6M on water, sewers and garbage in 2019 and $7.9M in 2025. Prices only went up about 21% in that time.
Why did the cost of water, sewers and garbage grow 116% in 6 years?
Water, sewers and garbage
Prices (inflation)
+0%+20%+40%+60%+80%+100%+120%
+116%
2019202020212022202320242025
Show as a table
Year
Water, sewers and garbage
Prices (inflation)
2019
+0%
+0%
2020
+14%
+1%
2021
+65%
+4%
2022
+37%
+11%
2023
+58%
+16%
2024
+23%
+18%
2025
+116%
+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 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 $4.2M a year pay for?
Why did water pipes go from $440K to $1.9M?
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 Kincardine?Send us your answer and we will publish it with this question.
$5,200,000listed as unfunded in the adopted 2026 capital budget; Council has since endorsed borrowing the full project cost
A capital budget is the plan for building or replacing things that last many years, such as water pipes. The adopted 2026 capital budget totals $17,597,800. Of that, $12,397,800 had named funding sources, and $5,200,000 was listed as "Unfunded - Tiverton Water Supply Project". The project page said a funding source was yet to be identified. The Municipality's budget page now lists a Council motion (# 04/08/26 - 03) that endorses a 50/50 split of the cost between growth (development charges) and existing users (utility rates), and says the Municipality will borrow the full project cost, with repayment shared equally. The Municipality has therefore answered who pays. What it has not published, in the pages we read, is how large the borrowing will be, the interest rate, or what it means for water rates.
Why it matters
Borrowing for the full cost means residents and new homes pay over many years, with interest. The Municipality's yearly debt payment limit is also affected, and it was $2.022 million of debt charges in the 2026 budget. Residents should see the numbers before the loan is signed.
It could be because…
Borrowing is a normal way to pay for a large water project that will last for decades, and spreading the cost over many years is fair to the people who will use it.
The 50/50 split between growth and existing users follows how many Ontario towns share the cost of growth-related projects.
The Municipality's debt charges are falling in 2026 because three loans ended, so it has some room. The budget says it has an annual repayment limit of $7.672 million.
Questions you could ask
How much will the Municipality borrow for the Tiverton project, over how many years and at what interest rate?
What will the project add to the average household's water bill each year?
How much of the yearly repayment limit will the loan use, and does growth have to arrive for the development charge half to be paid?
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 Kincardine?Send us your answer and we will publish it with this question.
The evidence
Capital funding table: "Total 12,397,800 100.00%", then "Unfunded - Tiverton Water Supply Project 5,200,000" and "Total Capital Budget 17,597,800".
Project 9542 "Investigate Tiverton Water Supply Alternatives": "A funding source is yet to be identified. Further reviews will take place to allocate costs accordingly between current system users and growth related users." Cost line "General Contracting 5,400,000".
"Motion # 04/08/26 - 03 That Council endorse the funding model for the Tiverton Water Supply Project, which allocates project costs on a 50/50 basis between growth (Development Charges) and existing users (utility rates); and Further that the Municipality proceed with external debt financing for the full project cost, with repayment supported equally by Development Charges and utility rates in accordance with the cost allocation."
Debt: "The 2026 budget includes debt charges of $2.022 million"; "Kincardine's 2025 ARL statement from the Province indicates an ARL of $7.672 million."
$40,537,626expenses in 2025, against a budget of $32,176,469
The audited 2025 statements compare the budget with what happened. The budget planned total expenses of $32,176,469, and actual expenses were $40,537,626. Revenue was higher than planned, at $50,861,514 against $47,771,240. The planned surplus of $15,594,771 became $10,323,888. Environmental services (water, sewer and waste) were budgeted at $6,464,902 and came in at $11,089,435. Transportation (roads and bridges) was budgeted at $6,591,986 and came in at $9,634,098. Much of the gap is probably amortization (the yearly wearing-out cost of buildings, roads and pipes), which was $8,179,284 in 2025. The reconciliation of the budget in the notes lists capital purchases, debt, reserves and consolidated entities, and no amortization line. Spending over budget was $8,361,157 (worked out by us), and amortization is about 97.8% of that (worked out by us).
Why it matters
A reader who compares the budget lines to the actual lines in the statements will see big gaps that are mostly accounting, not overspending. We raise it so it is on the record and so the Municipality can say so plainly.
It could be because…
Councils in Ontario usually budget cash needs and leave out amortization, then the audited statements include it. The numbers match that pattern.
Capital grants and other one-time money can lift revenue above budget in the same year that capital spending lifts expenses.
Water and sewer spending is paid for by water and sewer charges and reserves, not by taxes.
Questions you could ask
Does the Municipality's budget leave out amortization, and could the statements show a column that puts budget and actual on the same basis?
What explains environmental services costing $11,089,435 against a $6,464,902 budget, apart from 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 Kincardine?Send us your answer and we will publish it with this question.
Note 18, budget reconciliation: "Annual surplus $ 15,594,771", "Acquisition of tangible capital assets less disposal and write-downs (36,504,825)", "Change in long-term debt to be funded in future years 1,856,737", "Net transfers from reserves 18,931,886", "Change in consolidated entities 121,431".
$1,202,729increase in salaries and benefits in the 2026 budget (8.6%)
Salaries and benefits are the biggest single cost. The 2026 budget has them at $15.191 million against $13.988 million in 2025. The Municipality explains the increase in detail. New positions account for $537,610. Positions moved from contracted services into salaries add $231,000, with no effect on the levy. More overtime, standby pay, sick time, volunteer firefighter hours and day camp hours add $128,000. A wage increase of 1.7% for non-union staff and Council and 1.9% for union staff adds $188,000.
Why it matters
Staff pay is paid for by taxes and fees every year, so a rise this size lasts. The Municipality has already explained where most of the increase comes from, so this is context for residents and for the next Council.
It could be because…
About $231,000 only moves cost from one budget line to another, so the real new cost is lower.
Some new positions replace contracts. The budget says a new operator position saves about $13,000 a year in contracted work.
The Municipality is also taking on work it used to buy from others, such as running the airport with its own staff instead of a contractor.
Questions you could ask
How many full-time equivalent positions does the 2026 budget add in total, and how many were in place at the end of 2025?
Does the Municipality publish a yearly count of staff and payroll that residents can compare with other towns of its 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 Kincardine?Send us your answer and we will publish it with this question.
The evidence
"Salaries and benefits amount to $15.191 million in 2026 compared to $13.988 million in the prior year"; "Total Payroll Costs $13,988,438 $15,191,167 $1,202,729 8.6%". New positions "$537,610". Positions reallocated from Contracted Services "amounting to $231,000". "$128,000" for overtime, standby pay, sick time, volunteer firefighters and day camp hours. Inflationary wage increase "$188,000".
"Inflationary wage increase of 1.7% for non-union and Council, and 1.9% for unionized staff, effective January 1, 2026. This accounts for $188,000 or 17% of the overall increase."
Kincardine spent about $333 per home on garbage, dump and recycling in 2025. The typical similar town spent $152. Only 2 of 50 similar towns spent more.
Why it matters
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.
It could be because…
Geography: more roads, more snow, a bigger area or a landfill of its own.
Accounting: some towns record the same cost in a different category.
A one-time cost in this year.
Questions you could ask
What makes this cost higher here than in similar towns?
When were the main contracts in this area last put out to competitive tender?
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 Kincardine?Send us your answer and we will publish it with this question.
The evidence
Garbage, dump and recycling per home: Kincardine $333; typical similar town $152; ranked 3rd highest of 51.
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