Questions · 10 so far
We read Northern Bruce Peninsula's financial reports and meeting minutes, and compared its numbers with 50 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
+58%roads and snow, 2019 to 2024
Northern Bruce Peninsula spent $1.9M on roads and snow in 2019 and $3.0M in 2024. Prices only went up about 18% in that time. Only 4 of 50 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
There may well be a good reason. It is still worth asking what it is.
December 22, 2025the date on the auditor's report in both the 2023 and the 2024 statements
An audit is a check of the town's books by an outside accountant. The auditor signs a report saying whether the statements are fair. The auditor's report in the posted 2024 statements is dated December 22, 2025. The auditor's report in the posted 2023 statements has the same date, which is almost two years after the end of 2023. For 2022, the earlier auditor, BDO Canada LLP, wrote its report to council on June 12, 2023. The statements for 2023 and 2024 are signed by a different firm, MNP LLP. We did not find statements for 2025 on the Municipality's website.
Found by reading the town's own documents · 3 sources
$6,056,064spent on capital assets in 2024, against a budget of $12,424,855
Capital spending is money spent on things that last, such as roads, buildings and vehicles. The 2024 budget planned $12,424,855 of capital purchases and the statements show $6,056,064. The 2023 budget planned $12,155,181 and the statements show $4,175,801. Capital grants (money from other governments for those projects) were budgeted at $3,443,574 for 2024 and the statements show $542,791. As a result the planned annual surplus of $7,667,909 for 2024 came out at $2,264,138 on the statements. The Municipality's budget note shows how the budget was put together, but we did not find an explanation of why the projects did not go ahead.
Found by reading the town's own documents · 3 sources
$10,000,000the cap council set on construction, not counting HST and architect fees
Council capped the Lion's Head arena project at $10,000,000, not counting HST and architect fees. The Municipality's project page says it secured $4.9 million in funding in 2020. The 2023 statements said the design tender cost of $1,121,220 would be completed in 2024 at a cost of $566,940. The 2024 statements say the project's costs "are anticipated to be incurred in 2026". At the end of 2024 the Municipality held reserves for capital purposes of $11,603,140. We did not find a published plan that says how much of the $10,000,000 would come from grants, from reserves or from borrowing.
Found by reading the town's own documents · 5 sources
$111,973spent on legal and consulting fees in 2023, against a budget of $80,000
In the adopted 2024 budget, the administration line for "Legal/Consulting Fees" shows actual spending of $118,324 in 2020, $120,480 in 2021 and $97,260 in 2022. The 2023 budget was $80,000 and spending was $111,973. The 2024 budget is again $80,000. The "Audit" line shows a 2023 budget of $40,000 and 2023 spending of $57,254, with 2024 budgeted at $45,000. The 2023 figures were not yet audited when the budget was adopted.
Found by reading the town's own documents · 1 source
$170,345total for the council lines in the 2024 budget, shown as up 38.49%
The 2024 budget has one line for the whole of council (not for any one member). Its "Remuneration" line was budgeted at $90,000 for 2023, came in at $108,835 and is budgeted at $130,345 for 2024. With benefits, a new cell phones line and the other council lines, the total printed for council is $170,345, up 38.49%. We did not find a council pay and expenses statement on the Municipality's website to see how the total is split.
Found by reading the town's own documents · 1 source
+63%running the town office, 2019 to 2024
Northern Bruce Peninsula spent $1.3M on running the town office in 2019 and $2.1M in 2024. Prices only went up about 18% in that time. Only 10 of 50 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
Background that helps make sense of the rest.
$987,157investment income in 2024, against a budget of $554,000
The town earns interest on its bank balance and savings. The 2024 budget planned $554,000 of investment income. The statements show $987,157 for 2024 and $979,732 for 2023. Short-term accommodation fees (fees for rentals such as cottages) were budgeted at $355,000 and came in at $533,473.
Found by reading the town's own documents · 2 sources
$2,690,940owed to the Municipality as trade and other receivables at the end of 2024, up from $1,763,809
At the end of 2024 the Municipality was owed $1,543,804 in taxes, up from $1,185,689, and $2,690,940 in trade and other receivables (bills and grants owed to it), up from $1,763,809. Its cash fell from $16,607,633 to $11,603,272 over the year.
Found by reading the town's own documents · 2 sources
2023 or 2026two end dates for the same appointment on the Municipality's website
The Integrity Commissioner is the independent person who looks into complaints about council members' conduct. The Municipality's council page says Aird & Berlis LLP was appointed from September 26, 2022 to December 31, 2026. The by-law the Municipality posts for that appointment, By-law No. 2022-83, says it is "effective until December 31, 2023".
Found by reading the town's own documents · 2 sources
+58%roads and snow, 2019 to 2024
Northern Bruce Peninsula spent $1.9M on roads and snow in 2019 and $3.0M in 2024. Prices only went up about 18% in that time. Only 4 of 50 similar towns had faster growth here.
| Year | Roads and snow | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | +9% | +1% |
| 2021 | +20% | +4% |
| 2022 | +38% | +11% |
| 2023 | +47% | +16% |
| 2024 | +58% | +18% |
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
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.
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 Northern Bruce Peninsula? Send us your answer and we will publish it with this question.
Roads and snow: 2019 $1.9M, 2020 $2.1M, 2021 $2.3M, 2022 $2.7M, 2023 $2.8M, 2024 $3.0M.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
Biggest driver: Paved roads, from $708K to $2.5M.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
Typical growth among similar towns: 31%. Northern Bruce Peninsula ranks 5th of 51.
Ontario Financial Information Return (FIR), 2024, 50 similar municipalities · Schedule 40 · archived copy
December 22, 2025the date on the auditor's report in both the 2023 and the 2024 statements
An audit is a check of the town's books by an outside accountant. The auditor signs a report saying whether the statements are fair. The auditor's report in the posted 2024 statements is dated December 22, 2025. The auditor's report in the posted 2023 statements has the same date, which is almost two years after the end of 2023. For 2022, the earlier auditor, BDO Canada LLP, wrote its report to council on June 12, 2023. The statements for 2023 and 2024 are signed by a different firm, MNP LLP. We did not find statements for 2025 on the Municipality's website.
Council and residents use audited statements to judge how the town is doing. Late statements mean decisions, such as the 2024 and 2026 budgets, are made without a checked record of the year before. The 2024 budget document, for example, shows 2023 "actual" figures that were not yet audited.
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 Northern Bruce Peninsula? Send us your answer and we will publish it with this question.
The auditor's report in the 2024 statements is signed "Owen Sound, Ontario", "December 22, 2025", by MNP LLP.
Financial statements for the year ended December 31, 2024 · Independent Auditor's Report, PDF page 6
The auditor's report in the 2023 statements is also signed "Owen Sound, Ontario", "December 22, 2025". The 2023 statements also restate 2022 ("Restated"), and their Note 1 lists the changes: "Decrease in accumulated surplus $ 71,997" and "Increase in asset retirement obligation $ 444,066".
Financial statements for the year ended December 31, 2023 · Independent Auditor's Report, PDF page 6; Note 1, PDF page 16
For 2022, BDO Canada LLP's report to council is dated June 12, 2023 and says: "We are pleased to provide you with the results of our audit of Municipality of Northern Bruce Peninsula (the "Municipality") financial statements for the year ended December 31, 2022."
Audit final report to the members of council (2022) · cover page and letter, PDF page 1
$6,056,064spent on capital assets in 2024, against a budget of $12,424,855
Capital spending is money spent on things that last, such as roads, buildings and vehicles. The 2024 budget planned $12,424,855 of capital purchases and the statements show $6,056,064. The 2023 budget planned $12,155,181 and the statements show $4,175,801. Capital grants (money from other governments for those projects) were budgeted at $3,443,574 for 2024 and the statements show $542,791. As a result the planned annual surplus of $7,667,909 for 2024 came out at $2,264,138 on the statements. The Municipality's budget note shows how the budget was put together, but we did not find an explanation of why the projects did not go ahead.
A budget is what council tells residents the year will cost and deliver. If planned projects slip year after year, taxes and reserve transfers may be set for work that does not happen, and the roads and buildings the budget promised are put off.
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 Northern Bruce Peninsula? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: Capital projects budgeted and completed, 2023 to 2025, with wording you can copy.
Statement of changes in net financial assets, 2024: "Acquisition of tangible capital assets" budget (12,424,855), actual (6,056,064), 2023 actual (4,175,850). "Annual surplus" budget $ 7,667,909, actual $ 2,264,138.
Financial statements for the year ended December 31, 2024 · Statement of Changes in Net Financial Assets, PDF page 9
Note 10, Government Transfers, 2024: "Total capital transfers" budget 3,443,574, actual 542,791, 2023 actual 1,065,379.
Financial statements for the year ended December 31, 2024 · Note 10, Government Transfers, PDF page 22
Note 9, Budgets, 2023: "Capital acquisitions, disposals and write-down" budget (12,155,181), actual (4,175,801). "Annual surplus" budget $ 7,862,508, actual $ 2,676,066.
Financial statements for the year ended December 31, 2023 · Note 9, Budgets, PDF page 22
$10,000,000the cap council set on construction, not counting HST and architect fees
Council capped the Lion's Head arena project at $10,000,000, not counting HST and architect fees. The Municipality's project page says it secured $4.9 million in funding in 2020. The 2023 statements said the design tender cost of $1,121,220 would be completed in 2024 at a cost of $566,940. The 2024 statements say the project's costs "are anticipated to be incurred in 2026". At the end of 2024 the Municipality held reserves for capital purposes of $11,603,140. We did not find a published plan that says how much of the $10,000,000 would come from grants, from reserves or from borrowing.
A project this size is large next to the town's yearly tax levy of $8,484,000 in the 2024 budget. How it is paid for decides whether reserves are used up, whether the town borrows, and what the tax bill looks like in the years ahead.
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 Northern Bruce Peninsula? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: Lion's Head arena funding plan, with wording you can copy.
Note 16, Contractual Commitments: "Council approved the commencement of the design and construction of the Lion's Head Arena Project and that the project costs be capped at $10,000,000 excluding HST and architectural fees. As at December 31, 2024, Council awarded a tender of $1,121,220 for the design phase of the project. The project costs are anticipated to be incurred in 2026."
Financial statements for the year ended December 31, 2024 · Note 16, Contractual Commitments, PDF page 25
Note 17, Contractual Commitments, 2023: "As at December 31, 2023, Council awarded a tender of $1,121,220 for the design phase of the project. The estimated costs of completion in 2024 is $566,940."
Financial statements for the year ended December 31, 2023 · Note 17, Contractual Commitments, PDF page 26
Note 7, Reserves, 2024: "Capital purposes" reserves 11,603,140 (2023: 12,657,586); "Capital purposes" reserve funds 1,182,011.
Financial statements for the year ended December 31, 2024 · Note 7, Reserves and Reserve Funds, PDF page 20
The Municipality's arena page says: "in 2020 the Municipality was successful in securing $4.9 million in funding for Arena renovations" and "Council capped the construction cost of the Lion's Head Arena Project at $10 million."
Lion's Head Arena Renovation Project page · Project History
Tax rate calculation, Municipal Levy Comparison: "2024 LEVY 8,484,000"; "2023 LEVY 7,698,298"; "Levy Requirement 8,484,000"; increase 10.21%.
2024 Municipal Budget, By-law 2024-17 Schedule A, Municipality of Northern Bruce Peninsula · PDF page 2, Tax Rate Calculation 2024, lines 21-25
$111,973spent on legal and consulting fees in 2023, against a budget of $80,000
In the adopted 2024 budget, the administration line for "Legal/Consulting Fees" shows actual spending of $118,324 in 2020, $120,480 in 2021 and $97,260 in 2022. The 2023 budget was $80,000 and spending was $111,973. The 2024 budget is again $80,000. The "Audit" line shows a 2023 budget of $40,000 and 2023 spending of $57,254, with 2024 budgeted at $45,000. The 2023 figures were not yet audited when the budget was adopted.
When a line is over budget year after year, the budget is not a good guide to what the town will really spend. Legal fees can also point to disputes or hard files that residents may want to understand, even if the details are private.
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 Northern Bruce Peninsula? Send us your answer and we will publish it with this question.
Administration lines, columns 2020 ACTUAL, 2021 ACTUAL, 2022 ACTUAL, 2023 BUDGET, 2023 ACTUAL, 2024 BUDGET: "Legal/Consulting Fees 118,324 120,480 97,260 80,000 111,973 80,000". "Audit 34,822 30,742 29,767 40,000 57,254 45,000".
2024 Municipal Budget (By-law No. 2024-17, Schedule A) · 2024 Budget, General Government, Administration, lines 416 and 418, PDF page 10
$170,345total for the council lines in the 2024 budget, shown as up 38.49%
The 2024 budget has one line for the whole of council (not for any one member). Its "Remuneration" line was budgeted at $90,000 for 2023, came in at $108,835 and is budgeted at $130,345 for 2024. With benefits, a new cell phones line and the other council lines, the total printed for council is $170,345, up 38.49%. We did not find a council pay and expenses statement on the Municipality's website to see how the total is split.
Council sets its own pay, so a large rise is worth a plain explanation. Residents can then see whether it came from a by-law change, a new rule or something else.
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 Northern Bruce Peninsula? Send us your answer and we will publish it with this question.
Council lines, columns 2020 ACTUAL, 2021 ACTUAL, 2022 ACTUAL, 2023 BUDGET, 2023 ACTUAL, 2024 BUDGET: "Remuneration 79,000 71,347 75,145 90,000 108,835 130,345". Council total: "100,789 85,287 108,791 123,000 152,657 170,345 38.49%".
2024 Municipal Budget (By-law No. 2024-17, Schedule A) · 2024 Budget, General Government, Council, PDF page 10
+63%running the town office, 2019 to 2024
Northern Bruce Peninsula spent $1.3M on running the town office in 2019 and $2.1M in 2024. Prices only went up about 18% in that time. Only 10 of 50 similar towns had faster growth here.
| Year | Running the town office | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | +5% | +1% |
| 2021 | +14% | +4% |
| 2022 | +37% | +11% |
| 2023 | +60% | +16% |
| 2024 | +63% | +18% |
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Money spent running the office is money not spent on roads, water or safety. When office costs grow much faster than the services people see, it is fair to ask what the extra money is buying.
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 Northern Bruce Peninsula? Send us your answer and we will publish it with this question.
Running the town office: 2019 $1.3M, 2020 $1.4M, 2021 $1.5M, 2022 $1.8M, 2023 $2.1M, 2024 $2.1M.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
Biggest driver: Office and administration, from $1.2M to $1.9M.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
Typical growth among similar towns: 41%. Northern Bruce Peninsula ranks 11th of 51.
Ontario Financial Information Return (FIR), 2024, 50 similar municipalities · Schedule 40 · archived copy
$987,157investment income in 2024, against a budget of $554,000
The town earns interest on its bank balance and savings. The 2024 budget planned $554,000 of investment income. The statements show $987,157 for 2024 and $979,732 for 2023. Short-term accommodation fees (fees for rentals such as cottages) were budgeted at $355,000 and came in at $533,473.
If the budget regularly plans for less income than arrives, the town may be raising more tax than the year needs, or the extra may be going into reserves without council seeing it as a choice. The statements do say that a $621,151 surplus for 2024 was moved to 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 Northern Bruce Peninsula? Send us your answer and we will publish it with this question.
Note 9, Other Income, 2024: "Investment income" budget 554,000, actual 987,157, 2023 actual 979,732. "Short term accommodation fees" budget 355,000, actual 533,473, 2023 actual 546,603.
Financial statements for the year ended December 31, 2024 · Note 9, Other Income, PDF page 21
Note 8, Budgets: "Surplus" 2024 actual 621,151 and "Surplus transfer to reserve per resolution" (621,151). Note 1: cash and temporary investments of $14,776,772 at December 31, 2024.
Financial statements for the year ended December 31, 2024 · Note 8, Budgets, PDF page 21; Note 1, PDF page 15
$2,690,940owed to the Municipality as trade and other receivables at the end of 2024, up from $1,763,809
At the end of 2024 the Municipality was owed $1,543,804 in taxes, up from $1,185,689, and $2,690,940 in trade and other receivables (bills and grants owed to it), up from $1,763,809. Its cash fell from $16,607,633 to $11,603,272 over the year.
Money owed is not money in the bank. If it is slow to arrive, the town may need to use reserves or borrow in the short term, and large unpaid tax balances can mean residents are having trouble paying.
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 Northern Bruce Peninsula? Send us your answer and we will publish it with this question.
Statement of financial position: "Taxes receivable" 1,543,804 (2023: 1,185,689). "Trade and other receivables" 2,690,940 (2023: 1,763,809). "Cash (Note 1)" $11,603,272 (2023: $ 16,607,633).
Financial statements for the year ended December 31, 2024 · Statement of Financial Position, PDF page 7
Statement of cash flows, 2024: changes in non-cash working capital balances "Taxes receivable" (358,115) and "Trade and other receivables" (927,131).
Financial statements for the year ended December 31, 2024 · Statement of Cash Flows, PDF page 10
2023 or 2026two end dates for the same appointment on the Municipality's website
The Integrity Commissioner is the independent person who looks into complaints about council members' conduct. The Municipality's council page says Aird & Berlis LLP was appointed from September 26, 2022 to December 31, 2026. The by-law the Municipality posts for that appointment, By-law No. 2022-83, says it is "effective until December 31, 2023".
Residents who want to complain need to know that someone is appointed. If the by-law has run out, the page should link the one that replaced 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 Northern Bruce Peninsula? Send us your answer and we will publish it with this question.
The council page says the Municipality "appointed Aird & Berlis LLP as Integrity Commissioner from September 26, 2022 to December 31, 2026."
Council & Committees page · Integrity Commissioner section
By-law No. 2022-83, section 5: "That this By-Law shall be effective until December 31, 2023." It was passed "this 26th day of September 2022".
By-law No. 2022-83 (Integrity Commissioner appointment) · section 5 and closing lines, PDF page 1