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things out.Older reportDetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Markstay-Warren in the Province's latest release, so these pages use its 2022 report. It may simply be filed late. Read by hand. We read Markstay-Warren'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 Markstay-Warren's financial reports and meeting minutes, and compared its numbers with 27 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.
Needs an answer
Needs an answer
These are unusual enough that residents deserve a clear answer from council.
3 yearsof financial statements (2023, 2024, 2025) presented on May 14, 2026
An audit is an outside accountant's check of a town's yearly books. The Municipality's own notice says its auditor, KPMG, presented the 2023, 2024 and 2025 draft financial statements together at a Special Council Meeting on May 14, 2026. The budget presentation says audit fees rose in 2026 "for the completion of the 2024 and 2025 Audit". The Municipality also asked for bids for a new external auditor on March 25, 2026. The provincial return data on this site for Markstay-Warren stops at 2022. We did not find the audited statements on the Municipality's website.
Found by reading the town's own documents · 4 sources
11.56%of the 2026 budget goes to shared local boards, which the town says it cannot control
Local boards are shared services that other bodies run and the town pays for through the tax levy: policing, public health, ambulance and planning. The Municipality says local boards are 11.56% of the 2026 budget. Its budget presentation says that public health funding "was unintentionally omitted in 2025" and that this "recurring annual expense will now be included". A new Sudbury East OPP Detachment Board line of $8,000 is also added, and the policing line falls from $479,955 to $455,030.
Found by reading the town's own documents · 2 sources
$3,040,000yearly funding gap in the 2024 asset management plan, against a $97,935 reserve contribution in the 2026 budget
An asset management plan sets out what it costs to keep roads, bridges, water pipes and buildings in good repair. The Municipality's 2024 plan says the average yearly cost to renew its assets is $3,667,000. It says the Municipality puts aside about $503,000 a year, leaving a gap of $3,040,000 a year. The plan's own figures do not add up: $3,667,000 less $503,000 is $3,164,000, not $3,040,000. The plan recommends yearly tax increases of 2.5% for tax-funded assets, over 15 years, to close the gap. The 2026 budget has a 5% tax increase: 3% for operating and capital needs and 2% for asset management. The 2% goes to a reserve contribution of $97,935. Worked out by us, that is about 3% of the yearly gap.
Found by reading the town's own documents · 4 sources
$131,038rise in budgeted general government expenses, 2025 to 2026
General government is the budget for council, elections and the money set aside for later. Its expenses go from $209,298 in the 2025 budget to $340,336 in the 2026 budget, a rise of $131,038. The Municipality lists the causes: a new eSCRIBE subscription for agendas, minutes and livestreams, higher legal fees, a $97,935 contribution to an asset management reserve (2% of the tax levy) and $62,500 for a 2026 strategic plan paid 90% by FedNor, a federal agency. It also says election costs fall sharply. The Municipality does not print the 2025 amount for legal fees, the line that rose, in the pages we could read.
Found by reading the town's own documents · 2 sources
$206.5 million vs $128,152,000replacement value on the asset page (core assets, 2022) and in the 2024 plan (all assets)
The Municipality's asset management web page says its core assets (roads, bridges, water and sewer) have a total estimated replacement value of $206.5 million as of 2022. The 2024 asset management plan says the replacement cost of every asset category it covers, core and non-core together, is $128,152,000. A narrower list is worth more on one page than a wider list on the other.
Found by reading the town's own documents · 2 sources
$6,400.08reported commissioner costs for 2025 ($2,076.50 for advice plus $4,323.58 for complaints, worked out by us)
An integrity commissioner is an independent person who looks into complaints that a member of council broke the code of conduct. The 2025 annual report from the Municipality's commissioner says there were three complaints. Two led to reports to Council and the third was dismissed. It also reports five requests for advice, and costs of $2,076.50 for advice and $4,323.58 for complaints. We did not find the two reports to Council on the Integrity Commissioner page, which links only the annual report.
Found by reading the town's own documents · 1 source
Markstay-Warren spent about $365 per home on council in 2022. The typical similar town spent $78. Only 1 of 27 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 Markstay-Warren?Send us your answer and we will publish it with this question.
The evidence
Council per home: Markstay-Warren $365; typical similar town $78; ranked 2nd highest of 28.
3 yearsof financial statements (2023, 2024, 2025) presented on May 14, 2026
An audit is an outside accountant's check of a town's yearly books. The Municipality's own notice says its auditor, KPMG, presented the 2023, 2024 and 2025 draft financial statements together at a Special Council Meeting on May 14, 2026. The budget presentation says audit fees rose in 2026 "for the completion of the 2024 and 2025 Audit". The Municipality also asked for bids for a new external auditor on March 25, 2026. The provincial return data on this site for Markstay-Warren stops at 2022. We did not find the audited statements on the Municipality's website.
Why it matters
Audited statements are the one document that shows whether a town's books are in order. When three years arrive at once, residents cannot see how the town stood during the years in between. Residents also cannot check the $159,000 surplus the Municipality reports for 2025 against the statements.
It could be because…
A change of staff or accounting system may have delayed earlier audits, and the Municipality may have caught up as fast as it could.
The statements may have been approved and filed with the Province without being posted on the website.
The Municipality invited written questions on the drafts and promised answers in a public FAQ on June 1, 2026, which shows an effort to explain the results.
Questions you could ask
Where can residents read the audited 2023, 2024 and 2025 statements, and the auditor's reports on them?
Why were the 2023 and 2024 audits not finished in their own years, and what has changed so 2026 will be on time?
Who was chosen as auditor after the March 2026 call for bids, and 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 Markstay-Warren?Send us your answer and we will publish it with this question.
Notice: "KPMG will be presenting the 2023, 2024, and 2025 DRAFT Financial Statements." The meeting was Thursday, May 14, 2026 at 7:00 PM at the Markstay-Warren Community Centre. Questions were due Thursday, May 21, 2026, with answers promised at the Regular Council Meeting on June 1, 2026.
"KPMG presented the 2023, 2024 and 2025 Audit at a Special Council Meeting on May 14th." The post also says the municipality "ended 2025 with a $159,000 surplus".
Corporate Management: "Increase in Audit fees for the completion of the 2024 and 2025 Audit by KMPG." and "Audit Request for Proposal (RFP) was posted in April and will be brought to council for review."
The audit proposal call TMW-2026-07 is dated March 25, 2026. It lists bids opened 2026-04-16, bids due 2026-04-29 (extended per Addendum 1) and bids presented to Council 2026-05-19. This differs from the budget presentation, which says the call was posted in April.
11.56%of the 2026 budget goes to shared local boards, which the town says it cannot control
Local boards are shared services that other bodies run and the town pays for through the tax levy: policing, public health, ambulance and planning. The Municipality says local boards are 11.56% of the 2026 budget. Its budget presentation says that public health funding "was unintentionally omitted in 2025" and that this "recurring annual expense will now be included". A new Sudbury East OPP Detachment Board line of $8,000 is also added, and the policing line falls from $479,955 to $455,030.
Why it matters
If a yearly bill is missing from a budget, either the tax rate was set too low or the money came out of somewhere else during the year, such as reserves or other lines. The town's 2025 results should show which.
It could be because…
Public health bills can change when the province changes cost-sharing, so the amount may have been hard to forecast.
The omission may have been caught early in 2025 and paid from a surplus or an allowance already in the budget.
The Municipality has said openly that it was a mistake and has corrected it.
Questions you could ask
What did public health cost in 2025, and how was it paid for when it was not in the budget?
Did any other recurring bill from a shared service or local board get left out of the 2025 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 Markstay-Warren?Send us your answer and we will publish it with this question.
Local Boards, 2026 Budget: "Public Health funding was unintentionally omitted in 2025; this recurring annual expense will now be included." and "Shared service costs from local boards are outside municipal control and make up 11.56% of the levy." Rows printed on one line: "Policing General $479,955 $455,030 -$24,925" and "Sudbury East OPP Detachment Board $0 $8,000 $8,000" (2025 budget, 2026 proposed, change).
"In 2026, local boards represent 11.56% of the overall municipal budget". Shared services named: Police, Manitoulin Sudbury District Board, Public Health Sudbury District, and Sudbury East Planning Board.
$3,040,000yearly funding gap in the 2024 asset management plan, against a $97,935 reserve contribution in the 2026 budget
An asset management plan sets out what it costs to keep roads, bridges, water pipes and buildings in good repair. The Municipality's 2024 plan says the average yearly cost to renew its assets is $3,667,000. It says the Municipality puts aside about $503,000 a year, leaving a gap of $3,040,000 a year. The plan's own figures do not add up: $3,667,000 less $503,000 is $3,164,000, not $3,040,000. The plan recommends yearly tax increases of 2.5% for tax-funded assets, over 15 years, to close the gap. The 2026 budget has a 5% tax increase: 3% for operating and capital needs and 2% for asset management. The 2% goes to a reserve contribution of $97,935. Worked out by us, that is about 3% of the yearly gap.
Why it matters
Repairs put off get more expensive. A gap about thirty times the yearly reserve contribution (worked out by us) means the town will rely on grants, debt or higher future taxes unless the gap is closed in steps. Residents deciding how to vote can ask candidates how they would close it.
It could be because…
The plan is built to close the gap over 15 to 20 years through a mix of yearly tax increases, grants and debt, so a gap of this size in year one is expected.
The reserve contribution is only one source: the plan counts $503,000 a year already committed, and the 2026 capital budget lists grants beside debentures and reserves as funding sources.
The plan says the Municipality could not supply reliable past capital spending for water and sewer, so the real gap may be smaller than $3,040,000.
Questions you could ask
How much of the $3,040,000 gap does Council plan to close in 2026, 2027 and 2028, and with what mix of tax, grants and debt?
How is the 2% reserve contribution tracked so residents can see it was spent on asset renewal?
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 Markstay-Warren?Send us your answer and we will publish it with this question.
The evidence
"the Municipality's average annual capital requirement totals $3,667,000. Based on a historical analysis of sustainable capital funding sources, the Municipality is committing approximately $503,000 towards capital projects or reserves per year. As a result, there is currently an annual funding gap of $3,040,000." The plan also gives "$128,152,000" as the overall replacement cost of the assets it covers.
Markstay-Warren spent $588K on water, sewers and garbage in 2019 and $1.1M in 2022. Prices only went up about 11% in that time.
Why did the cost of water, sewers and garbage grow 81% in 3 years?
Water, sewers and garbage
Prices (inflation)
+0%+20%+40%+60%+80%+100%
+81%
2019202020212022
Show as a table
Year
Water, sewers and garbage
Prices (inflation)
2019
+0%
+0%
2020
+21%
+1%
2021
+9%
+4%
2022
+81%
+11%
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 $479K a year pay for?
Why did the dump (landfill) go from $70,394 to $355K?
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 Markstay-Warren?Send us your answer and we will publish it with this question.
$131,038rise in budgeted general government expenses, 2025 to 2026
General government is the budget for council, elections and the money set aside for later. Its expenses go from $209,298 in the 2025 budget to $340,336 in the 2026 budget, a rise of $131,038. The Municipality lists the causes: a new eSCRIBE subscription for agendas, minutes and livestreams, higher legal fees, a $97,935 contribution to an asset management reserve (2% of the tax levy) and $62,500 for a 2026 strategic plan paid 90% by FedNor, a federal agency. It also says election costs fall sharply. The Municipality does not print the 2025 amount for legal fees, the line that rose, in the pages we could read.
Why it matters
Residents can see a rise but not how much of it is new services, how much is saved for later and how much is higher legal bills. Legal costs are the line most open to surprise.
It could be because…
Most of the rise is explained by the reserve contribution and the strategic plan, which is mostly paid for by a grant.
Legal fees can be higher in an election year or when the town is reviewing by-laws and contracts.
The Municipality says council conference and related expenses were "cleaned up for accuracy", so some lines may have moved rather than grown.
Questions you could ask
What was budgeted for legal fees in 2025, what was spent in 2025, and what is budgeted for 2026?
What is the legal work: ongoing matters, by-law work or specific disputes?
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 Markstay-Warren?Send us your answer and we will publish it with this question.
The evidence
General Government, 2026 Budget: "Total Expenses $209,298 $340,336 $131,038" for 2025 budget, 2026 proposed and change. Notes: "New Escribe subscription for agendas, minutes, livestreaming, and video storage." "Legal fees increased." "Council conference and related expenses cleaned up for accuracy." "Significant reduction in 2026 election costs due to new voting system; $15,000 to be withdrawn from reserves." "$97,935 contribution to the Asset Management Reserve (2% of tax levy)." "$62,500 for the 2026 Strategic Plan funded 90% by FedNor."
$206.5 million vs $128,152,000replacement value on the asset page (core assets, 2022) and in the 2024 plan (all assets)
The Municipality's asset management web page says its core assets (roads, bridges, water and sewer) have a total estimated replacement value of $206.5 million as of 2022. The 2024 asset management plan says the replacement cost of every asset category it covers, core and non-core together, is $128,152,000. A narrower list is worth more on one page than a wider list on the other.
Why it matters
Every funding gap and every target in the plan is a share of the replacement cost. If the value is wrong, the gap is wrong too, in either direction.
It could be because…
The two numbers may come from different plans (the 2022 core plan and the 2024 full plan) that priced assets with different unit costs or counted assets differently.
The web page may simply not have been updated after the new plan.
The plan says condition data exists for only 38% of assets, so replacement values rest partly on estimates.
Questions you could ask
Which number does the Municipality stand behind, and why do they differ?
Will the asset page be updated to match the 2024 plan?
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 Markstay-Warren?Send us your answer and we will publish it with this question.
The evidence
"operates core assets (roads, bridges, water, and sewer systems) with a total estimated replacement value is $206.5 million as of 2022."
"The overall replacement cost of the asset categories included in this AMP totals $128,152,000." The categories are core (roads, bridges and culverts, water, sanitary sewer, stormwater) and non-core (buildings, land improvements, vehicles, machinery and equipment).
$6,400.08reported commissioner costs for 2025 ($2,076.50 for advice plus $4,323.58 for complaints, worked out by us)
An integrity commissioner is an independent person who looks into complaints that a member of council broke the code of conduct. The 2025 annual report from the Municipality's commissioner says there were three complaints. Two led to reports to Council and the third was dismissed. It also reports five requests for advice, and costs of $2,076.50 for advice and $4,323.58 for complaints. We did not find the two reports to Council on the Integrity Commissioner page, which links only the annual report.
Why it matters
When a report goes to Council in public, residents can read what was found and what Council decided. An annual summary says that something happened, not what it was.
It could be because…
The reports may be in the Council agendas on the eSCRIBE portal, which we could not read for past meetings.
Some reports are kept private or summarized in public if they involve personal information.
The 2025 annual report may only recently have been posted (the document is dated March 17, 2026).
Questions you could ask
Where are the two 2025 reports to Council posted, and what is the Municipality's rule for publishing them?
Will the 2024 annual report, listed on the page without a link, be posted?
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 Markstay-Warren?Send us your answer and we will publish it with this question.
The evidence
"There were three complaints submitted to the Integrity Commissioner for The Municipality of Markstay-Warren." "There were two reports submitted to council. The remaining complait was dismissed." "We received five requests for advice in 2025". "Costs associated with Advice provided was $2,076.50; and Costs associated with Complaints was $4,323.58."
Markstay-Warren spent about $498 per home on snow ploughing in 2022. The typical similar town spent $137. None of the 27 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 Markstay-Warren?Send us your answer and we will publish it with this question.
The evidence
Snow ploughing per home: Markstay-Warren $498; typical similar town $137; ranked 1st highest of 28.
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