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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Machin's own documents for this site in October 2026; the Sources page lists which ones. The comparisons with other places still come from the Province's yearly reports.
Questions · 8 so far
Things worth asking about
We read Machin's financial reports and meeting minutes, and compared its numbers with 31 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.
21 monthsfrom the end of 2023 to council's approval of the draft 2023 statements (worked out by us)
An audit is a check of the year's books by an outside accountant. Machin's council approved the draft 2023 statements on September 22, 2025, about 21 months after that year ended. The 2024 audit report is dated January 13, 2026, about 12 months after its year ended (both worked out by us). A draft of the 2025 statements went to council on June 22, 2026, which is faster.
Found by reading the town's own documents · 4 sources
$176,812Machin's share of a $676,812 ice plant project, plus any overruns
Council agreed to replace the arena's ice plant (the machine that makes the ice). The total project is $676,812. A provincial agency, the Northern Ontario Heritage Fund Corporation, is paying $500,000. Machin pays $176,812 and "any cost overruns". On March 23, 2026 council accepted a $671,733.00 proposal to buy the plant, which is within $5,079 of the project total (worked out by us).
Found by reading the town's own documents · 6 sources
$677,0242026 water budget, against $395,088 for 2025
Council passes a water budget separately from the general budget. The 2025 water budget was $395,088.00. The 2026 one is $677,024.00, which is $281,936 or about 71% more (worked out by us). Council set water rates for 2026 up 2%.
Found by reading the town's own documents · 4 sources
April 27, 2026date council passed the 2026 budget, about four months into the year
Council adopted the 2024 budget on May 13, 2024, the 2025 budget on April 14, 2025 and the 2026 budget on April 27, 2026. Each is a year that was already months old. We found no budget document on the website. The minutes record only a total and a tax-increase percentage.
Found by reading the town's own documents · 4 sources
3.96%overall tax increase approved for 2026, with a general budget $146,684 lower than 2025 (worked out by us)
The 2026 general budget is $146,684 lower than the 2025 one (worked out by us). The 2025 minutes describe a 3.5% overall tax increase and the 2026 minutes a 3.96% overall tax increase.
Found by reading the town's own documents · 2 sources
$528,574Ministry of Infrastructure money unspent at December 31, 2024, up from $404,186
Money given for a stated purpose is held as "deferred revenue" until it is spent. In 2024 the town received $124,388 from the Ministry of Infrastructure and $71,358 from the Ministry of Northern Development and used none of either. The year-end balances were $528,574 and $145,991. The same two amounts were moved to reserves again in the 2025 books, per the April 2026 minutes.
Found by reading the town's own documents · 5 sources
$37,900a year at the new rates for a mayor, a deputy mayor and three councillors, worked out by us (11,000 + 7,400 + 3 x 6,500)
On February 23, 2026 council discussed council wages and the minutes say other councils in the area were raising them. On March 9, 2026 council changed its pay policy, with new yearly rates from April 1, 2026. We did not find the old rates or a yearly pay statement on the website.
Found by reading the town's own documents · 2 sources
$820,941water system cost in 2024 statements, against a 2024 budget column of $446,927 that leaves out amortization
The statement of operations shows Environmental Services (the water system) at 820,941 for 2024 against a budget of 446,927, and 855,808 in 2023. The town's note says the budget left out amortization (the yearly wear on buildings and equipment), so the two columns are not alike. We cannot show how much of the gap is amortization, so we do not call it overspending.
Found by reading the town's own documents · 3 sources
21 monthsfrom the end of 2023 to council's approval of the draft 2023 statements (worked out by us)
An audit is a check of the year's books by an outside accountant. Machin's council approved the draft 2023 statements on September 22, 2025, about 21 months after that year ended. The 2024 audit report is dated January 13, 2026, about 12 months after its year ended (both worked out by us). A draft of the 2025 statements went to council on June 22, 2026, which is faster.
Why it matters
Residents and lenders rely on audited statements to see how the town really did. The longer they take, the older the picture council and voters are looking at when they decide about taxes.
It could be because…
The town changed auditors in 2025 (the earlier auditor did not bid), which can delay the first audits.
A very small staff may find it hard to close the books and answer an auditor's questions quickly.
The 2025 draft in June 2026 suggests the town has already caught up.
Questions you could ask
When were the 2023 and 2024 statements actually signed, and what held them up?
Will the 2025 statements be signed and filed on time, and by what date?
What does the new auditor cost compared with the old one?
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 Machin?Send us your answer and we will publish it with this question.
The evidence
Resolution: "THAT Machin Council approve the MNP Draft Financial Statements and FIR for the year ended December 31, 2023 as presented." The auditor's representative "explained reports and plans to have 2024 ready for December 2025." The meeting was held September 22, 2025.
The auditor's report on the year ended December 31, 2024 is dated January 13, 2026. It says the statements "present fairly, in all material respects" the position of the Municipality.
Minutes of June 22, 2026, delegation on the "2025 Draft Financial Statement": the auditor's firm "walked thru the draft Financial Statements and Auditors report for 2025."
$176,812Machin's share of a $676,812 ice plant project, plus any overruns
Council agreed to replace the arena's ice plant (the machine that makes the ice). The total project is $676,812. A provincial agency, the Northern Ontario Heritage Fund Corporation, is paying $500,000. Machin pays $176,812 and "any cost overruns". On March 23, 2026 council accepted a $671,733.00 proposal to buy the plant, which is within $5,079 of the project total (worked out by us).
Why it matters
When a grant covers most of a project, the town's share and any overrun fall on local taxpayers and savings. Staff said in July 2025 they were not sure the money was in the budget.
It could be because…
At the end of 2024 the town held about $3.5 million in unrestricted cash and had set-aside reserves, so it may simply plan to pay from savings.
Other grants were applied for, and the supplier's energy savings and hydro incentives could offset part of the cost.
The $671,733.00 may be the full purchase and the project total may include other costs we cannot see.
Questions you could ask
Where in the 2026 budget does the $176,812 sit, and which reserve or savings will pay it?
What happens if the cost goes over $676,812, and who decides how it is paid?
Was the $140,000 capital grant request approved, and if so does it lower the town'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 Machin?Send us your answer and we will publish it with this question.
The evidence
Resolution of July 14, 2025: "approves of amending the former resolution for NOHFC Project 75002083 and approving of an updated budget applying for $676,812. The Municipality of Machin is responsible for $176,812 of the total budget plus any cost overruns with $500,000 being covered by the Northern Ontario Heritage Fund Corporation resulting in a funding percentage of 73.88%."
Staff report in the same minutes: "Not sure if money is in budget for this next year." It adds: "If the Trane estimate is correct, we might get $90,000 back in revenue."
Resolution of March 23, 2026: "THAT Machin Council approve of accepting the proposal from Prairie to purchase a new ice plant for the Woodlands Arena in the amount of $ 671,733.00."
January 12, 2026: council approved By-Law 04-2026, "to Enter into a Conditional Contribution Agreement for $500,000 to replace the Woodland Arena's Ice plant chiller - Project Number 75002083".
At December 31, 2024 the Municipality held cash and bank of 4,037,905, of which "Unrestricted Cash" was 3,549,111. The reserve for "Recreation programs" was 131,902.
$677,0242026 water budget, against $395,088 for 2025
Council passes a water budget separately from the general budget. The 2025 water budget was $395,088.00. The 2026 one is $677,024.00, which is $281,936 or about 71% more (worked out by us). Council set water rates for 2026 up 2%.
Why it matters
Water costs are paid mainly by the people on the system through their monthly bills. A jump this large would normally mean either a big one-time project or bills rising later.
It could be because…
The 2026 budget may include one-time work paid mostly by a grant: staff reported a water treatment plant grant on a project of about $223,000, with $60,000 from the town.
A water financial plan (for 2030 to 2040) was accepted on January 26, 2026, and may include planned upgrades.
Council also said it would meet to plan for "pumps and budget", so repairs may be part of it.
Questions you could ask
What is in the $677,024.00, line by line, and how much is grant-funded?
Will water bills rise beyond 2% in 2027 to pay for it?
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 Machin?Send us your answer and we will publish it with this question.
The evidence
Resolution of April 14, 2025: "approve the 2025 Municipal Water Budget in the amount of $395,088.00."
Resolution of April 27, 2026: "approve the 2026 Municipal Water Budget in the amount of $677,024.00." Minutes add: "Council discussed a further meeting ... and come up with a game plan for pumps and budget."
April 27, 2026date council passed the 2026 budget, about four months into the year
Council adopted the 2024 budget on May 13, 2024, the 2025 budget on April 14, 2025 and the 2026 budget on April 27, 2026. Each is a year that was already months old. We found no budget document on the website. The minutes record only a total and a tax-increase percentage.
Why it matters
A budget is the plan for how tax money will be spent. Residents cannot judge it, or compare it later with the audited results, if they cannot read it.
It could be because…
Many small towns wait for grant news and the property assessment before setting a budget, and spend under last year's plan until then.
The town may share the budget on request, on paper or in its newsletter, which we did not check.
Staff may only have written a short summary because the town is small.
Questions you could ask
Can the town post the adopted budget, with its line items, on its website each year?
What does the town spend on, and under what authority, between January and the budget 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 Machin?Send us your answer and we will publish it with this question.
The evidence
Note 15: "The Financial Plan (Budget) By-Law adopted by Council on May 13, 2024, was not prepared on a basis consistent with that used to report actual results".
The Financial Statements page lists audited statements for 2020 to 2025 and no budget. We found no budget page, budget by-law or budget summary elsewhere on the site on October 7, 2026.
3.96%overall tax increase approved for 2026, with a general budget $146,684 lower than 2025 (worked out by us)
The 2026 general budget is $146,684 lower than the 2025 one (worked out by us). The 2025 minutes describe a 3.5% overall tax increase and the 2026 minutes a 3.96% overall tax increase.
Why it matters
A lower total with a higher tax increase can be correct, but residents need the difference explained: it could mean less money from grants and other sources.
It could be because…
The 2025 total may have included one-time projects paid by grants, which fall away the next year.
The percentage may apply only to the part of the budget raised from property tax, not to the whole budget.
Grants or other income that offset the tax may have fallen between the two years.
Questions you could ask
What changed between the 2025 and 2026 budgets in grants, reserves and one-time projects?
Is the 3.96% increase on the whole budget or only on the tax levy?
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 Machin?Send us your answer and we will publish it with this question.
The evidence
"THAT Machin Council approve the 2025 Municipal General Budget in the amount of $3,749,085.00 which is a 3.5% overall tax increase".
$528,574Ministry of Infrastructure money unspent at December 31, 2024, up from $404,186
Money given for a stated purpose is held as "deferred revenue" until it is spent. In 2024 the town received $124,388 from the Ministry of Infrastructure and $71,358 from the Ministry of Northern Development and used none of either. The year-end balances were $528,574 and $145,991. The same two amounts were moved to reserves again in the 2025 books, per the April 2026 minutes.
Why it matters
Grant money is given to be used for a stated purpose. Balances that keep growing raise the question of when the work will be done.
It could be because…
The money may be saved on purpose for a large road or bridge job, such as the Cascade Bridge replacement.
Grant rules often let towns carry funds over several years.
Projects may have been delayed by the supply of contractors or by waiting on other grants.
Questions you could ask
What project is each of these balances being held for, and when will it be built?
Do the grant agreements set a date by which the money must be used?
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 Machin?Send us your answer and we will publish it with this question.
The evidence
Note 6, Deferred revenue. "Ministry of Infrastructure 404,186 124,388 - 528,574" (balance at start, contributions received, utilized in the year, balance at end). "Ministry of Northern Development 74,633 71,358 - 145,991".
Minutes of April 13, 2026: council moved amounts "from the 2025 budget under expenditures and donations to reserve accounts" including "NORDS $71,358.23" and "OCIFA (Roads) $124,388.00".
Minutes of September 22, 2025: council moved amounts "from the 2024 budget under expenditures and donations to reserve accounts" including "NORDS $71,358.23" and "OCIFA (Roads) $124,388.00".
$37,900a year at the new rates for a mayor, a deputy mayor and three councillors, worked out by us (11,000 + 7,400 + 3 x 6,500)
On February 23, 2026 council discussed council wages and the minutes say other councils in the area were raising them. On March 9, 2026 council changed its pay policy, with new yearly rates from April 1, 2026. We did not find the old rates or a yearly pay statement on the website.
Why it matters
Council sets its own pay, so the reasons and the old and new amounts should be easy for residents to see.
It could be because…
The old rates may have been unchanged for many years.
Council pay is set by policy and the minutes show the vote was recorded as carried in public.
Council may be matching pay in nearby municipalities, as the February minutes say.
Questions you could ask
What were the honorarium rates before April 1, 2026, and when were they last changed?
Will the town post its yearly statement of council pay and expenses?
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 Machin?Send us your answer and we will publish it with this question.
The evidence
Minutes of February 23, 2026, item 9.7 Council Wages: "A lot of other councils in the area are raising the wages for council." "Idea to make adjustment prior to new council. To be discussed next council meeting."
Minutes of March 9, 2026: "approves the changes to Policy 1.4 Remuneration of Council", "To be Effective April 1, 2026". Honorarium: Mayor "Council Duties per year $ 11,000.00"; Deputy Mayor "$ 7,400.00"; Councillors "$ 6,500.00". Meetings away from the Municipality: "$ 140.00 per day", "$ 70.00 per half day". Declarations of conflict at that meeting: "None declared."
$820,941water system cost in 2024 statements, against a 2024 budget column of $446,927 that leaves out amortization
The statement of operations shows Environmental Services (the water system) at 820,941 for 2024 against a budget of 446,927, and 855,808 in 2023. The town's note says the budget left out amortization (the yearly wear on buildings and equipment), so the two columns are not alike. We cannot show how much of the gap is amortization, so we do not call it overspending.
Why it matters
Readers comparing the budget and actual columns of these statements could think the water system ran far over budget. The town's own note explains why they are not like for like.
It could be because…
Amortization on the pumps, pipes and treatment plant is a large part of the gap.
The 2023 figure was 855,808, so the cost level is not new.
The water system may also have had repairs that cost more than planned.
Questions you could ask
How much of the 2024 water system cost was amortization, and how much was operating cost?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Machin?Send us your answer and we will publish it with this question.
The evidence
Statement of Operations, program expenses: "Environmental Services 446,927 820,941 855,808" (2024 budget, 2024 actual, 2023 actual).
Note 7: "Amortization expense of $600,403 (2023 - $594,523) was recorded for the fiscal year." This is for the whole Municipality; we did not use the table that splits it by service because its labels print in a separate block from its numbers.
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