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things out.Older reportDetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Nipigon in the Province's latest release, so these pages use its 2022 report. It may simply be filed late. Read by hand. We read Nipigon'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 Nipigon's financial reports and meeting minutes, and compared its numbers with 38 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 29, 2026date of the auditor's report on the year ended December 31, 2022
Every Ontario town has its books checked each year by an outside auditor, who signs a report saying whether the statements are fair. The 2021 statements carry an auditor's report dated March 31, 2025, more than three years after the year ended. The 2022 statements carry one dated May 29, 2026, three and a half years after that year ended. Both opinions are clean. On the Township's finance page we found no statements for 2023 or 2024.
Found by reading the town's own documents · 2 sources
2021the newest general budget listed on the Township's finance page
A budget is the plan for the year's spending and taxes. The Township's Budget and Finance Reports page lists a general budget for 2021. We did not find an adopted budget for 2022 or any later year on that page, and the page lists no statements after 2022. The 2022 audited statements do print a budget column, so a 2022 plan exists.
Found by reading the town's own documents · 1 source
$969,895general government cost in 2022, against a plan of $712,632
General government is the office side of the Township: administration, finance, and mayor and council. The 2022 statements compare each service's actual cost with the plan. For general government the plan was $712,632 and the actual was $969,895. It was $598,733 in 2021. Amortization (the yearly wear counted on buildings and equipment) was $49,519 in 2022 and $53,000 in 2021, so it does not explain the rise. Note 13 says the plan was restated to match how the actual results are shown. The approved plan before that restatement was $678,538, a gap of $291,357 (worked out by us).
Found by reading the town's own documents · 4 sources
$1,146,774reserve funds not matched by money designated to support them, at December 31, 2022 (worked out by us)
Reserve funds are savings council sets aside for later needs. At December 31, 2022 the statements show reserve funds of $3,516,438. Note 12 says council has designated $2,369,664 of the Township's financial assets to support reserve funds. The difference is $1,146,774 (worked out by us). Most of the reserve funds, $2,198,616, sit in one fund called "general administration".
Found by reading the town's own documents · 2 sources
At the end of 2022, $322K of property tax had been billed but not paid. That is 12% of everything billed. Only 7 of 38 similar towns had a higher share. A year earlier it was $400K.
Found automatically from the town's financial reports · 2 sources
$7,279,414estimated total landfill closure and after-care cost, against $172,089 set aside
A town must cap and watch a landfill after it closes. The statements record a landfill liability of $363,123 at the end of 2022. They also say the total expected cost is $7,279,414 in future dollars, with $6,916,291 still to be recorded over the closure and care period. The Township has set aside $172,089 in a reserve fund. The Township explains that it expects to fund the liability through budget allocations to a landfill reserve over the site's remaining life.
Found by reading the town's own documents · 2 sources
$1,985,944Province of Ontario grants in 2022, against a budget of $1,116,023
Provincial grants were budgeted at $1,116,023 for 2022 and came in at $1,985,944. Total revenues were $5,934,233 against a budget of $4,730,241. The Township also bought $1,504,621 of capital assets (roads, buildings, equipment), against a plan of $775,820. Together this turned a planned deficit of $182,173 into a surplus of $505,308. The capital grants table shows $927,105 of capital grants in transportation, which fits grant-funded road work.
Found by reading the town's own documents · 3 sources
$488,941operating fund at the end of 2022, down from $827,023
The operating fund is the part of the Township's savings that pays everyday costs. Schedule 1 shows it at $488,941 at the end of 2022, down from $827,023. The same year the Township reported an annual surplus of $505,308. The fall is $338,082 (worked out by us).
Found by reading the town's own documents · 2 sources
May 29, 2026date of the auditor's report on the year ended December 31, 2022
Every Ontario town has its books checked each year by an outside auditor, who signs a report saying whether the statements are fair. The 2021 statements carry an auditor's report dated March 31, 2025, more than three years after the year ended. The 2022 statements carry one dated May 29, 2026, three and a half years after that year ended. Both opinions are clean. On the Township's finance page we found no statements for 2023 or 2024.
Why it matters
Audited statements are the check on what the Township says it spent and owes. When they arrive years late, residents and council vote on budgets and taxes without a recent checked picture. Late statements can also cost a town provincial grants and make borrowing harder.
It could be because…
A change of accounting system or a gap in finance staff can delay a year-end close for years.
Auditors in northern Ontario are in short supply, and some towns wait a long time for a slot.
The Township may have caught up on several years at once, and the 2023 and 2024 statements may be in progress. We did not find a statement saying so.
Questions you could ask
Why did the 2021 and 2022 audits finish so long after year-end, and when will the 2023 and 2024 statements be signed?
Has the Township told the province about the delay, and did it lose any funding because of it?
Will the Township post a schedule for catching up before the October 26, 2026 election?
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 Nipigon?Send us your answer and we will publish it with this question.
Independent Auditor's Report on the statements for the year ended December 31, 2022 is signed in Thunder Bay and dated "May 29, 2026". The opinion says the statements "present fairly" the position of the Township.
2021the newest general budget listed on the Township's finance page
A budget is the plan for the year's spending and taxes. The Township's Budget and Finance Reports page lists a general budget for 2021. We did not find an adopted budget for 2022 or any later year on that page, and the page lists no statements after 2022. The 2022 audited statements do print a budget column, so a 2022 plan exists.
Why it matters
Residents cannot check a year's results against the plan if the plan is not posted. Taxes for 2026 are being paid now.
It could be because…
Budgets may be posted somewhere else on the site, or only inside council agendas and minutes, which we did not open.
The Township may simply not have updated the page.
Questions you could ask
Where can residents read the adopted budgets for 2022 to 2026?
Will the Township post each budget on its finance page when council adopts 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 Nipigon?Send us your answer and we will publish it with this question.
The page lists "2021 General Budget", "2021 Consolidated Financial Statements", "2022 FINAL Township of Nipigon FS", and council remuneration reports for 2022, 2023 and 2024. No budget is listed for any later year.
$969,895general government cost in 2022, against a plan of $712,632
General government is the office side of the Township: administration, finance, and mayor and council. The 2022 statements compare each service's actual cost with the plan. For general government the plan was $712,632 and the actual was $969,895. It was $598,733 in 2021. Amortization (the yearly wear counted on buildings and equipment) was $49,519 in 2022 and $53,000 in 2021, so it does not explain the rise. Note 13 says the plan was restated to match how the actual results are shown. The approved plan before that restatement was $678,538, a gap of $291,357 (worked out by us).
Why it matters
This is the largest unplanned gap among the Township's services. Across all services the plan was a deficit of $182,173 and the result was a surplus of $505,308, so the overall year came out well, but the office side cost much more than council approved.
It could be because…
Some of the extra cost may have been paid for by grants received during the year. Operating grants appear under general government in the segment table.
One-time costs, for example for insurance, software or consultants, may not have been in the plan.
Costs may have been moved between services after the budget was set.
Questions you could ask
What made general government cost about $257,000 more than the budget in 2022?
Was any of it paid for by grants or one-time items?
Does the 2026 budget plan for office costs at the 2022 level or at the old 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 Nipigon?Send us your answer and we will publish it with this question.
The evidence
Statement of Operations, 2022: General government budget 712,632, actual 969,895, 2021 actual 598,733.
$1,146,774reserve funds not matched by money designated to support them, at December 31, 2022 (worked out by us)
Reserve funds are savings council sets aside for later needs. At December 31, 2022 the statements show reserve funds of $3,516,438. Note 12 says council has designated $2,369,664 of the Township's financial assets to support reserve funds. The difference is $1,146,774 (worked out by us). Most of the reserve funds, $2,198,616, sit in one fund called "general administration".
Why it matters
A reserve is only a promise on paper unless cash or investments back it. If part of it has been used up inside day-to-day spending, a later repair or replacement could force a tax increase or borrowing.
It could be because…
Some of the reserve balance may be owed to the Township by other accounts or boards and shown as receivables, not cash.
The wording of the note may count only part of the funds, for example leaving out money that sits in obligatory funds.
The note may simply be stated differently from Schedule 1, with no gap in practice.
Questions you could ask
What assets back each reserve fund, and why is the amount designated in note 12 lower than the reserve fund balance?
Has the Township borrowed from its reserve funds to pay for other spending?
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 Nipigon?Send us your answer and we will publish it with this question.
Note 12: "Of the financial assets reported on the Consolidated Statement of Financial Position, the Council has designated $2,369,664 [2021 - $2,550,814] to support reserve funds." Reserve funds, balance at end of year, 3,516,438.
Nipigon spent $686K on roads and snow in 2019 and $974K in 2022. Prices only went up about 11% in that time.
Why did the cost of roads and snow grow 42% in 3 years?
Roads and snow
Prices (inflation)
+0%+20%+40%+60%+80%
+42%
2019202020212022
Show as a table
Year
Roads and snow
Prices (inflation)
2019
+0%
+0%
2020
+1%
+1%
2021
+71%
+4%
2022
+42%
+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 $288K a year pay for?
Why did paved roads go from $487K to $620K?
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 Nipigon?Send us your answer and we will publish it with this question.
At the end of 2022, $322K of property tax had been billed but not paid. That is 12% of everything billed. Only 7 of 38 similar towns had a higher share. A year earlier it was $400K.
Why are so many property taxes unpaid?
$0$200K$400K$600K$800K
$322K
2019202020212022
Show as a table
Year
Unpaid property tax at year end
2019
$485K
2020
$688K
2021
$400K
2022
$322K
Why it matters
When taxes go unpaid, everyone else carries the cost, and the town may borrow to cover the gap. The Province's financial indicators treat 10% to 15% as a moderate risk and more than 15% as a high risk. Collection is the town's job, so a rising number is worth asking about.
It could be because…
The final tax bill was due late in the year, so some payments simply arrived in January.
A few large properties are in dispute or being sold for back taxes.
Hard times for residents, which the town may be handling with payment plans.
Questions you could ask
How much is more than one year overdue, and from how many properties?
Are the rules for chasing unpaid taxes applied the same way to everyone?
Has the town registered tax arrears certificates on properties about two years behind? If still unpaid a year after that, Ontario law lets the town sell the property.
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 Nipigon?Send us your answer and we will publish it with this question.
The evidence
Taxes receivable: 2019 $485K, 2020 $688K, 2021 $400K, 2022 $322K. Of the 2022 total, $179K was from earlier years.
$7,279,414estimated total landfill closure and after-care cost, against $172,089 set aside
A town must cap and watch a landfill after it closes. The statements record a landfill liability of $363,123 at the end of 2022. They also say the total expected cost is $7,279,414 in future dollars, with $6,916,291 still to be recorded over the closure and care period. The Township has set aside $172,089 in a reserve fund. The Township explains that it expects to fund the liability through budget allocations to a landfill reserve over the site's remaining life.
Why it matters
The liability on the books is small because the Township records it bit by bit as the landfill fills up. The full cost is much larger, so what the Township puts aside each year decides how much later taxpayers must find.
It could be because…
The site has about 79 years of life left, so the cost is far in the future and there is time to save.
Provincial or federal funding could cover part of the closure.
The Township's own explanation (budget allocations over the remaining life) may already be in its long-term plan.
Questions you could ask
How much does the Township plan to put into the landfill reserve each year?
Is the 79-year remaining life based on a recent engineering study?
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 Nipigon?Send us your answer and we will publish it with this question.
The evidence
Note 9: the liability increased by $37,966 [2021 - $220,061] "based on a total estimated undiscounted outflow in the future of $7,279,414, leaving an amount to be recognized in the future of $6,916,291". "An amount of $172,089 [2021 - $166,158] has been provided to fund this liability." "The liability is expected to be funded through budget allocations to a landfill reserve over the remaining life of the landfill." Remaining life "approximately 79 years".
$1,985,944Province of Ontario grants in 2022, against a budget of $1,116,023
Provincial grants were budgeted at $1,116,023 for 2022 and came in at $1,985,944. Total revenues were $5,934,233 against a budget of $4,730,241. The Township also bought $1,504,621 of capital assets (roads, buildings, equipment), against a plan of $775,820. Together this turned a planned deficit of $182,173 into a surplus of $505,308. The capital grants table shows $927,105 of capital grants in transportation, which fits grant-funded road work.
Why it matters
Money that arrives for specific projects is not extra money for everyday costs. It is worth knowing which projects the grants paid for, and whether the Township will have to cover the upkeep later.
It could be because…
Coming in above plan on grants is usually good news. Capital grants arrive when a project is built, which may differ from when it was planned.
Capital spending and the grants that pay for it normally move together.
Questions you could ask
Which projects did the 2022 provincial grants pay for?
Did the Township plan for the later upkeep of what it built?
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 Nipigon?Send us your answer and we will publish it with this question.
The evidence
Statement of Operations, 2022: Province of Ontario budget 1,116,023, actual 1,985,944. Total revenues budget 4,730,241, actual 5,934,233. Annual surplus (deficit) budget (182,173), actual 505,308.
$488,941operating fund at the end of 2022, down from $827,023
The operating fund is the part of the Township's savings that pays everyday costs. Schedule 1 shows it at $488,941 at the end of 2022, down from $827,023. The same year the Township reported an annual surplus of $505,308. The fall is $338,082 (worked out by us).
Why it matters
A surplus on paper can include money that is tied up in buildings and roads. The operating fund shows how much room the Township has for everyday costs.
It could be because…
The Township bought $1,504,621 of capital assets in 2022, and some of that may have been paid out of the operating fund.
The annual surplus counts wear on assets and grants for capital work, which do not change the operating fund the same way.
Questions you could ask
How much of the 2022 capital spending was paid out of the operating fund?
What is the operating fund balance today?
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 Nipigon?Send us your answer and we will publish it with this question.
The evidence
Schedule 1: Surpluses, Operating fund 488,941 (2022) and 827,023 (2021).
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