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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 North Frontenac's own documents for this site in October 2026; the Sources page lists which ones. The comparisons with other places still come from the Province's yearly reports.
Questions · 10 so far
Things worth asking about
We read North Frontenac's financial reports and meeting minutes, and compared its numbers with 21 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.
$137,051gap between the OPP's calculated 2026 bill and the capped amount the Township must pay
The OPP's 2026 statement works out $1,098,227 for the Township but caps what it must pay at $961,176, which is $137,051 lower. The cap is 11% over what the statement calls the 2025 total, $865,925. The OPP's separate 2025 statement shows a 2025 total of $1,013,404. The audited statements say the Township's 2025 police expense was $850,280. The 2026 budget line for police contracted services is $946,674, which is $14,502 less than the capped bill (worked out by us).
Found by reading the town's own documents · 4 sources
$4.3 millionyearly gap between $6.4 million needed and $2.1 million invested, worked out by us from the plan
The Township's 2025 asset management plan says it invests about $2.1 million a year (not counting grants) and that this level will leave most asset groups in Poor or Very Poor condition within 25 years. It says keeping assets in good shape needs about $6.4 million a year. Its answer is a dedicated 2% yearly levy increase. The 2026 budget sets that step at $150,480 (worked out by us: about 3.5% of the $4.3 million yearly gap).
Found by reading the town's own documents · 2 sources
$745,555Fire capital spending in the 2025 actuals column, against $91,162 budgeted
In the budget book's Fire sheet, capital fund expenditures show $745,555 in the 2025 actuals column against a budget of $91,162. The department's total expenses are $1,842,382 against $1,306,772 budgeted. The reserve contribution that normally pays for capital items shows $34,655 against $48,042. The book does not say what the money was spent on or how it was paid for.
Found by reading the town's own documents · 2 sources
$817,063provincial grant budgeted for 2025 for two housing-enabling road projects, with no amount shown in the 2025 actuals column
The 2025 budget counted on a provincial grant of $817,063 for two road projects meant to help new housing: core servicing on Ardoch Road ($173,750) and water systems on Buckshot Lake Road ($643,313). It also set aside spending of $347,500 and $881,250 for the two projects. In the budget book's 2025 actuals column, no grant amount is shown, and the 2026 budget has no line for either project. We cannot tell from the book whether the projects were finished, delayed or moved.
Found by reading the town's own documents · 2 sources
$25,500planned 2026 hydro cost for the chargers, against $5,000 of planned charger revenue
The Township received an electric vehicle charging grant, shown as 325,000 in the 2025 actuals column against 292,736 budgeted. The 2026 budget plans 25,500 for hydro for the chargers and 5,000 of charger revenue, a yearly net cost of about $20,500 (worked out by us). In 2025 the chargers earned 687.
Found by reading the town's own documents · 1 source
$4,653,299budgeted surplus on the statements, offset by budgeted costs the statements do not include
The 2025 statements show a budgeted surplus of $4,653,299. The Township's own note explains why: the statements leave out budgeted capital costs of $4,718,149 and reserve transfers, and the budget did not include amortization (the yearly wearing-out of assets). On the budget Council approved, the result is a balanced plan.
Found by reading the town's own documents · 1 source
July 29, 2026date of the auditor's report on the 2025 statements (2024: June 18, 2025)
KPMG LLP signed its report on the 2024 statements on June 18, 2025 and on the 2025 statements on July 29, 2026, which is 41 days later in the calendar (worked out by us). Both opinions are clean.
Found by reading the town's own documents · 2 sources
$89,898property tax cancellations in 2025, against $7,200 budgeted
The Property Taxation sheet shows $89,898 of property tax cancellations in the 2025 actuals column against $7,200 budgeted. A contribution of $84,809 from the operating contingency reserve appears on the same sheet. The book does not give a reason.
Found by reading the town's own documents · 1 source
$137,051gap between the OPP's calculated 2026 bill and the capped amount the Township must pay
The OPP's 2026 statement works out $1,098,227 for the Township but caps what it must pay at $961,176, which is $137,051 lower. The cap is 11% over what the statement calls the 2025 total, $865,925. The OPP's separate 2025 statement shows a 2025 total of $1,013,404. The audited statements say the Township's 2025 police expense was $850,280. The 2026 budget line for police contracted services is $946,674, which is $14,502 less than the capped bill (worked out by us).
Why it matters
Police is one of the biggest single bills for a small township. A cap spreads a large increase over later years. If the cap is lifted, the bill could rise faster than the budget.
It could be because…
The 2025 statement is an estimate. The later total of $865,925 may be what was actually billed after adjustments and a cap in 2025.
The 2026 budget was set before the final statement arrived, so a small gap is normal.
The cap is set by the province for all municipalities, so it is not a choice the Township made.
Questions you could ask
Which total is the 2025 amount actually billed, and why does the 2025 statement differ from the one the 2026 statement quotes?
How does the Township plan to pay the $137,051 the cap postpones, and is it in the 2027 budget plan?
Does the 2026 police line cover the full capped bill of $961,176?
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 North Frontenac?Send us your answer and we will publish it with this question.
The evidence
OPP 2026 Annual Billing Statement: "Calculated Billing for 2026 1,098,227"; "Capped Payable for 2026 961,176"; "2025 Grand Total Billing Amount 865,925". Note: "Cost increases for the Total 2026 Billing amount have been capped at 11% over the Total 2025 Billing amount." and "The capped payable for 2026 is lower than the calculated billing amount by $137,051".
$4.3 millionyearly gap between $6.4 million needed and $2.1 million invested, worked out by us from the plan
The Township's 2025 asset management plan says it invests about $2.1 million a year (not counting grants) and that this level will leave most asset groups in Poor or Very Poor condition within 25 years. It says keeping assets in good shape needs about $6.4 million a year. Its answer is a dedicated 2% yearly levy increase. The 2026 budget sets that step at $150,480 (worked out by us: about 3.5% of the $4.3 million yearly gap).
Why it matters
Roads, bridges and buildings wear out whether or not money is set aside. A gap this size means either much larger tax increases later, more grants than are guaranteed, or worse roads.
It could be because…
The plan relies on grants, which it does not count because they are not guaranteed. Grants may cover part of the gap.
The plan says its proposed level of service is the 2% step, so Council may have chosen to close the gap slowly on purpose.
The $6.4 million is an estimate of the cost to keep condition at a target. Asset condition changes with the lifecycle work done.
Questions you could ask
At a 2% step of about $150,000 a year, in what year does the plan say the $6.4 million will be reached?
How much grant money does the Township expect each year, and what happens to the roads if it does not arrive?
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 North Frontenac?Send us your answer and we will publish it with this question.
The evidence
Executive summary results: the Township "continues its current capital investment level of $2.1 million per year (not including grants as they are not guaranteed)"; "most asset categories will decline to a Poor or Very Poor condition within 25 years". Reaching the target "requires an estimated annual capital investment of $6.4 million". The proposed level of service is "increasing the capital reinvestment rate by 2% annually by way of a dedicated 2% annual Tax Levy increase".
General ("000 Default") sheet, "Asset Mgmt Plan Increase - 2% (of Previous Year Levy)": 2025 Total Budget 143,830, 2026 Total Budget 150,480, listed under "58600 Contributions to TCA Reserve Funds" (250,480 for 2026).
$745,555Fire capital spending in the 2025 actuals column, against $91,162 budgeted
In the budget book's Fire sheet, capital fund expenditures show $745,555 in the 2025 actuals column against a budget of $91,162. The department's total expenses are $1,842,382 against $1,306,772 budgeted. The reserve contribution that normally pays for capital items shows $34,655 against $48,042. The book does not say what the money was spent on or how it was paid for.
Why it matters
A volunteer fire service is a core safety service, and equipment is expensive. When spending is about eight times the plan, residents should be able to see which purchase it was and which pot of money paid for it.
It could be because…
A vehicle or building project approved in an earlier year may have been paid for in 2025, so it would not be in the 2025 plan.
The Township and its neighbour share some fire assets 50-50, so some of the spending may be a shared purchase.
Reserves, grants or other money may have been applied after the book's actuals were taken.
Questions you could ask
Which projects make up the $745,555, and when did council approve them?
Which reserve, grant or loan paid for them?
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 North Frontenac?Send us your answer and we will publish it with this question.
Fire sheet: "58050 Capital Fund Expenditures" 2025 YTD Actuals 745,555, 2025 Total Budget 91,162, 2026 Total Budget 87,050. "Total Expenses" 1,842,382, 1,306,772 and 1,395,108. "Net Totals" 1,780,715, 1,208,175 and 1,300,508.
North Frontenac spent $552K on water, sewers and garbage in 2019 and $965K in 2025. Prices only went up about 21% in that time.
Why did the cost of water, sewers and garbage grow 75% in 6 years?
Water, sewers and garbage
Prices (inflation)
−20%+0%+20%+40%+60%+80%+100%
+75%
2019202020212022202320242025
Show as a table
Year
Water, sewers and garbage
Prices (inflation)
2019
+0%
+0%
2020
−15%
+1%
2021
+6%
+4%
2022
+32%
+11%
2023
+65%
+16%
2024
+94%
+18%
2025
+75%
+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 $413K a year pay for?
Why did the dump (landfill) go from $344K to $663K?
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 North Frontenac?Send us your answer and we will publish it with this question.
$817,063provincial grant budgeted for 2025 for two housing-enabling road projects, with no amount shown in the 2025 actuals column
The 2025 budget counted on a provincial grant of $817,063 for two road projects meant to help new housing: core servicing on Ardoch Road ($173,750) and water systems on Buckshot Lake Road ($643,313). It also set aside spending of $347,500 and $881,250 for the two projects. In the budget book's 2025 actuals column, no grant amount is shown, and the 2026 budget has no line for either project. We cannot tell from the book whether the projects were finished, delayed or moved.
Why it matters
A grant that was planned but not shown as received can leave a gap that taxpayers cover, or mean a housing project has stalled. Residents are owed a plain answer on which one it is.
It could be because…
The grant may be paid in stages tied to milestones, so it may have arrived after the book's actuals were taken.
The projects may have been delayed and be carried forward under another budget line.
The 2025 actuals column is a snapshot taken for the budget book, not the audited result, so year-end entries may not be in it.
The grant may have been recorded as deferred revenue (money held until the work is done).
Questions you could ask
Were the Ardoch Road and Buckshot Lake Road projects built in 2025, and if not, when are they planned?
Has the $817,063 grant been received, and is any of it at risk if the projects are late?
Why do neither of the two projects appear in the 2026 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 North Frontenac?Send us your answer and we will publish it with this question.
Roads sheet, revenue: "31031 Provincial Grant - Roads and Bridges Funding", 2025 Total Budget (817,063), made up of "Housing-Enabling Core Servicing - Ardoch Road" (173,750) and "Housing Enabling Water Systems - Buckshot Lake Rd." (643,313). The 2025 YTD Actuals column and the 2026 Total Budget column are blank on these rows.
Roads sheet, "58050 Capital Fund Expenditures" detail: Ardoch Road project 2025 Total Budget 347,500 and Buckshot Lake Rd. project 2025 Total Budget 881,250. Both rows are blank in the 2025 YTD Actuals and 2026 Total Budget columns. The whole 58050 line shows 2,551,779 in 2025 YTD Actuals against 3,485,856 budgeted.
$25,500planned 2026 hydro cost for the chargers, against $5,000 of planned charger revenue
The Township received an electric vehicle charging grant, shown as 325,000 in the 2025 actuals column against 292,736 budgeted. The 2026 budget plans 25,500 for hydro for the chargers and 5,000 of charger revenue, a yearly net cost of about $20,500 (worked out by us). In 2025 the chargers earned 687.
Why it matters
Grants often pay for the equipment but not the running costs. The Township should say whether it expects the chargers to pay for themselves.
It could be because…
A new service takes time to build up use, so early revenue is small.
The Township may see the chargers as a way to draw visitors and local business, not as a profit centre.
Questions you could ask
What price does the Township charge for charging, and does it expect the chargers to cover their power costs?
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 North Frontenac?Send us your answer and we will publish it with this question.
The evidence
Economic Development sheet: "31115 Electic Vehicle Charging Station Grants" 2025 YTD Actuals (325,000), 2025 Total Budget (292,736). "41252 EV Charger Revenue" (687), (500) and 2026 Total Budget (5,000). "Hydro for EV Chargesrs" 500 in 2025 and 25,500 in 2026; the whole hydro line shows 12,676 in 2025 YTD Actuals and 26,500 for 2026.
$4,653,299budgeted surplus on the statements, offset by budgeted costs the statements do not include
The 2025 statements show a budgeted surplus of $4,653,299. The Township's own note explains why: the statements leave out budgeted capital costs of $4,718,149 and reserve transfers, and the budget did not include amortization (the yearly wearing-out of assets). On the budget Council approved, the result is a balanced plan.
Why it matters
A reader comparing the budget to the statements can think the Township planned a large surplus. The note shows the gap comes from how the two documents are put together.
It could be because…
Capital spending is paid for from reserves and grants, so it is not an operating cost on the statements.
Questions you could ask
What was the reason for this, and was it expected?
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 North Frontenac?Send us your answer and we will publish it with this question.
The evidence
Note 10: "Amortization was not contemplated on development of the budget and, as such, has not been included." Total budgeted surplus on financial statements $ 4,653,299. Budget not reported on statements: capital costs $ (4,718,149); total budgeted deficit not reported on financial statements $ (4,653,299).
July 29, 2026date of the auditor's report on the 2025 statements (2024: June 18, 2025)
KPMG LLP signed its report on the 2024 statements on June 18, 2025 and on the 2025 statements on July 29, 2026, which is 41 days later in the calendar (worked out by us). Both opinions are clean.
Why it matters
Residents get the audited picture of their money later when the audit runs later. The Township says the 2025 statements are not fully accessible, which may also matter for readers who use screen readers.
It could be because…
The audit may have been scheduled later in the year, or a new accounting rule or a larger audit workload may have taken longer.
A later date does not on its own say anything is wrong. We did not find a published reason.
Questions you could ask
What was the reason for this, and was it expected?
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 North Frontenac?Send us your answer and we will publish it with this question.
The evidence
Independent Auditor's Report, 2025: opinion that the statements "present fairly, in all material respects"; signed Kingston, July 29, 2026.
$89,898property tax cancellations in 2025, against $7,200 budgeted
The Property Taxation sheet shows $89,898 of property tax cancellations in the 2025 actuals column against $7,200 budgeted. A contribution of $84,809 from the operating contingency reserve appears on the same sheet. The book does not give a reason.
Why it matters
Cancelled taxes are money the Township billed and then gave up. The amount is small against the levy but twelve times the budget.
It could be because…
Cancellations are often the result of assessment appeals or corrections, which the Township does not control.
The Township set aside reserve money to cover them, which is what the matching reserve contribution suggests.
Questions you could ask
What was the reason for this, and was it expected?
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 North Frontenac?Send us your answer and we will publish it with this question.
The evidence
Property Taxation sheet: "50400 Property Taxes Cancellation Expense" 2025 YTD Actuals 89,898, 2025 Total Budget 7,200, 2026 Total Budget 7,200. "45001 Contribution from Operating Contingency Reserve" (84,809) in 2025 YTD Actuals.
North Frontenac spent about $389 per home on snow ploughing in 2025. The typical similar town spent $150. Only 3 of 21 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 North Frontenac?Send us your answer and we will publish it with this question.
The evidence
Snow ploughing per home: North Frontenac $389; typical similar town $150; ranked 4th highest of 22.
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