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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Opasatika'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 Opasatika's financial reports and meeting minutes, and compared its numbers with 16 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.
November 30, 2023date council adopted the 2023 budget, as printed in the 2023 statements
The 2023 financial statements say council adopted the 2023 budget on November 30, 2023. The 2021 statements say the 2021 budget was adopted on June 7, 2021. A budget is the plan council votes on for how much to raise and spend. If it comes late, the year is mostly spent before it exists.
Found by reading the town's own documents · 2 sources
December 2, 2024date of the auditor's report on the 2023 statements
The auditor's report on the year ended December 31, 2023 is dated December 2, 2024. The 2021 report is dated May 5, 2022. The Budgets and finances page, read on October 7, 2026, links no statements after 2023. The 11 months is worked out by us from the two printed dates.
Found by reading the town's own documents · 3 sources
$103,946annual deficit for 2023, against a budgeted surplus of $44,425
In 2023 revenue was $1,359,960 against a budget of $1,465,452, and expenses were $1,463,906 against a budget of $1,421,027. Revenue came in $105,492 short and expenses ran $42,879 over (both worked out by us). Together they make the $148,371 swing from the planned surplus to the deficit (worked out by us). The year before, 2022, had a surplus of $399,196.
Found by reading the town's own documents · 2 sources
$445,832net financial assets at December 31, 2023, down from $762,337 at the start of 2022
Net financial assets (what the Township owns in cash and money owed to it, less what it owes) were $762,337 at the start of 2022, $529,968 at the end of 2022 and $445,832 at the end of 2023. The 2023 budget had planned $717,507. Reserves, money council sets aside for later, fell from $300,954 to $254,995. The drop over two years is $316,505 (worked out by us).
Found by reading the town's own documents · 2 sources
$358,264yearly capital requirement in the Township's asset management plan, against $192,286 of assets bought in 2023
The Township's asset management plan says it should allocate about $358,264 a year to keep up with replacement needs. The 2023 budget planned to buy $55,805 of capital assets, and the Township bought $192,286. Wear on assets was $214,931 in 2023. The plan also says only 6% of assets have an assessed condition; for the rest, age stands in for condition.
Found by reading the town's own documents · 2 sources
$319,127Ontario Community Infrastructure Fund money held for future projects at December 31, 2023, up from $202,352
At December 31, 2023 the Township held cash of $479,866. It also reported $366,003 of deferred revenue (money received for projects not yet done), including $319,127 from the Ontario Community Infrastructure Fund, up from $202,352 a year earlier, and $27,248 of federal gas tax money. Those two lines add to $393,251 (worked out by us), most of the cash.
Found by reading the town's own documents · 3 sources
14sets of minutes linked on the council page, all scans without readable text
On October 7, 2026 the Budgets and finances page linked no budget. We found no council pay and expenses statement. The council page links fourteen sets of minutes, February 2023 to July 24, 2024, all scanned images with no readable text, and still lists November 7 and December 9, 2024 as upcoming meetings.
Found by reading the town's own documents · 3 sources
Opasatika spent $231K on running the town office in 2019 and $419K in 2024. Prices only went up about 18% in that time. Only 0 of 16 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Opasatika had $272K saved at the end of 2024, down from $305K in 2019. That is 22% of one year's spending. Only 3 of 16 similar towns had less, compared with what they spend.
Found automatically from the town's financial reports · 2 sources
$72,713estimated asbestos obligation at December 31, 2023
The Township reports an obligation of $72,713 at the end of 2023 for removing asbestos from buildings, up from $62,610 a year earlier, with $38,000 set aside in a reserve for it. This is an estimate the accounting rules ask for, not a bill.
Found by reading the town's own documents · 2 sources
November 30, 2023date council adopted the 2023 budget, as printed in the 2023 statements
The 2023 financial statements say council adopted the 2023 budget on November 30, 2023. The 2021 statements say the 2021 budget was adopted on June 7, 2021. A budget is the plan council votes on for how much to raise and spend. If it comes late, the year is mostly spent before it exists.
Why it matters
A budget adopted this late cannot guide spending for most of the year, and residents cannot compare what was planned with what happened until the year is nearly over.
It could be because…
A very small township may wait for grant announcements from other governments before it votes on a budget.
Council may have spent under an interim (temporary) levy and approved spending item by item during the year.
The date printed may be the date council adopted the final version after an earlier draft.
Questions you could ask
On what dates did council adopt the 2022, 2024, 2025 and 2026 budgets?
What did the Township spend under, and who approved it, before the 2023 budget was adopted?
Will the Township post each adopted budget on its Budgets and finances page?
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 Opasatika?Send us your answer and we will publish it with this question.
The evidence
Note 14 says: "The budget adopted by Council on November 30, 2023, was not prepared on a basis consistent with that used to report actual results according to Public Sector Accounting Standards."
The 2021 statements say: "The budget adopted by Council on June 7, 2021 was not prepared on a basis consistent with that used to report actual results."
December 2, 2024date of the auditor's report on the 2023 statements
The auditor's report on the year ended December 31, 2023 is dated December 2, 2024. The 2021 report is dated May 5, 2022. The Budgets and finances page, read on October 7, 2026, links no statements after 2023. The 11 months is worked out by us from the two printed dates.
Why it matters
Audited statements are how residents learn whether the Township ended the year in surplus or deficit. The longer they take, the less useful they are for choosing who to vote for or what to ask council.
It could be because…
The 2023 statements included new accounting changes (the restated 2022 figures), which can add work.
A small office may have been short of time or waiting on the auditor.
Later statements may exist and simply not be linked on the page.
Questions you could ask
When will the 2024 and 2025 audited statements be posted?
What caused the 2023 audit to finish 11 months after year-end, when 2021 took four months?
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 Opasatika?Send us your answer and we will publish it with this question.
The evidence
The auditor's report on the statements for the year ended December 31, 2023 is signed in Sudbury and dated December 2, 2024. It gives a clean opinion: the statements "present fairly, in all material respects".
$103,946annual deficit for 2023, against a budgeted surplus of $44,425
In 2023 revenue was $1,359,960 against a budget of $1,465,452, and expenses were $1,463,906 against a budget of $1,421,027. Revenue came in $105,492 short and expenses ran $42,879 over (both worked out by us). Together they make the $148,371 swing from the planned surplus to the deficit (worked out by us). The year before, 2022, had a surplus of $399,196.
Why it matters
A deficit means the Township spent more than it took in that year. Small amounts add up in a township with total revenue of about $1.4 million.
It could be because…
The statements say the budgeted surplus is not on the same basis as actual results: the Township's own budget shows a surplus of nothing, and the $44,425 comes from adjustments (note 14).
Federal grant revenue is recognized only as projects are spent. Grant money received but not yet spent is held as deferred revenue ($366,003 at year-end), so some of the revenue shortfall may be timing.
Part of the expense figure is amortization, a yearly non-cash charge for wear on assets ($214,931 in 2023).
Questions you could ask
How much of the $105,492 revenue shortfall is grant money that will arrive in a later year?
What did the Township do in 2024 and 2025 to avoid another deficit?
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 Opasatika?Send us your answer and we will publish it with this question.
The evidence
Statement of operations, budget 2023 and actual 2023: Total revenue 1,465,452 and 1,359,960. Government of Canada grants 142,199 and 64,348. Province of Ontario grants 323,808 and 312,565. Total expenses 1,421,027 and 1,463,906. Annual surplus (deficit) 44,425 and (103,946). Actual 2022 annual surplus 399,196.
Note 14 reconciles the budget: Budgeted surplus approved by Council $ -; transfers from reserves 156,278; investment in tangible capital asset (111,853); budgeted surplus per financial statements $ 44,425.
$445,832net financial assets at December 31, 2023, down from $762,337 at the start of 2022
Net financial assets (what the Township owns in cash and money owed to it, less what it owes) were $762,337 at the start of 2022, $529,968 at the end of 2022 and $445,832 at the end of 2023. The 2023 budget had planned $717,507. Reserves, money council sets aside for later, fell from $300,954 to $254,995. The drop over two years is $316,505 (worked out by us).
Why it matters
This cushion pays for surprises and for replacing equipment. A township this small has few other buffers.
It could be because…
The Township spent $765,905 on buildings and equipment in 2022 and $192,286 in 2023. Buying things the Township keeps lowers this number without being a loss.
A $62,609 accounting restatement for asbestos removal in old buildings was applied to the start of 2022, which explains part of the fall.
A line of credit of $150,000 is available and had nothing drawn at the end of 2023.
Questions you could ask
What are the net financial assets and reserves at the end of 2024 and 2025?
Does council have a target for how large its reserves should be?
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 Opasatika?Send us your answer and we will publish it with this question.
The evidence
Statement of change in net financial assets: net financial assets, beginning of year, 529,968 in 2023 and 762,337 in 2022; adjustment on adoption of the asset retirement obligation standard (62,609); end of year 445,832 (2023), 529,968 (2022), budget 717,507. Acquisition of tangible capital assets (192,286) in 2023 and (765,905) in 2022.
Note 13, accumulated surplus: reserves set aside for specific purpose by Council total 254,995 (2023) and 300,954 (2022). General surplus 199,164 (2023) and 234,506 (2022).
$358,264yearly capital requirement in the Township's asset management plan, against $192,286 of assets bought in 2023
The Township's asset management plan says it should allocate about $358,264 a year to keep up with replacement needs. The 2023 budget planned to buy $55,805 of capital assets, and the Township bought $192,286. Wear on assets was $214,931 in 2023. The plan also says only 6% of assets have an assessed condition; for the rest, age stands in for condition.
Why it matters
Roads and water pipes wear out on a schedule. If yearly spending stays below what the plan says is needed, the bill grows later and falls on whoever pays taxes then.
It could be because…
Capital spending is lumpy: a township buys a truck or rebuilds a road in one year and nothing for several.
Much capital work is paid with grants from other governments, which the Township cannot plan on, and the plan is a target, not a promise.
The plan is titled 2021, and the Township may have updated its figures since.
Questions you could ask
Has council updated the asset management plan, and what yearly capital amount does it now use?
Which projects in the plan are paid for by grants and which by taxes and 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 Opasatika?Send us your answer and we will publish it with this question.
The evidence
Total Average Annual Capital Requirements $358,264. Key statistics: replacement cost of asset portfolio $13.7 million; percentage of assets with assessed condition data 6%.
Acquisition of tangible capital assets: budget 2023 (55,805), actual 2023 (192,286). Amortization of tangible capital assets 198,919 (budget) and 214,931 (actual).
$319,127Ontario Community Infrastructure Fund money held for future projects at December 31, 2023, up from $202,352
At December 31, 2023 the Township held cash of $479,866. It also reported $366,003 of deferred revenue (money received for projects not yet done), including $319,127 from the Ontario Community Infrastructure Fund, up from $202,352 a year earlier, and $27,248 of federal gas tax money. Those two lines add to $393,251 (worked out by us), most of the cash.
Why it matters
Money received for a named project is not free to spend on other things. Knowing how much cash is committed shows how much room the Township really has.
It could be because…
Infrastructure grants often arrive before the work is done, and holding them until then is the correct accounting.
The Township is owed $437,354 in accounts receivable, $387,830 of it from the province, which will bring more cash in.
Cash moves up and down during the year as grants arrive and bills are paid.
Questions you could ask
Which projects will the $319,127 pay for, and when?
How much of the $387,830 owed by the province has since been received?
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 Opasatika?Send us your answer and we will publish it with this question.
The evidence
Note 8, deferred revenue: Federal gas tax $ 27,248 (2023) and $ 56,775 (2022). Ontario Community Infrastructure Fund $ 319,127 (2023) and $ 202,352 (2022). NOHFC 34,327. Total other 366,003.
14sets of minutes linked on the council page, all scans without readable text
On October 7, 2026 the Budgets and finances page linked no budget. We found no council pay and expenses statement. The council page links fourteen sets of minutes, February 2023 to July 24, 2024, all scanned images with no readable text, and still lists November 7 and December 9, 2024 as upcoming meetings.
Why it matters
The budget, the pay report and the minutes are the three documents that show residents what council decided and what it costs. Scanned images also cannot be searched or read aloud by screen readers.
It could be because…
A small office with a few days a week of opening hours may post documents slowly.
The documents may be posted elsewhere (for example on the Township's Facebook page, which the Township says it uses for notices) or available at the office.
The council page may simply not have been updated since 2024.
Questions you could ask
Where are the adopted budgets for 2024 to 2026 published?
Will the council pay and expenses statement be posted each year?
Will minutes after July 2024 be posted, as text rather than scans?
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 Opasatika?Send us your answer and we will publish it with this question.
The evidence
The page describes the budget process in general terms and links only two documents, "États financiers 2023" and "Plan de gestion". Hours: "Du mardi au jeudi 9 h – 16 h".
The page lists "Dates des réunions du conseil municipal": 7 novembre 2024 and 9 décembre 2024, and minutes from "le 13 février 2023" to "le 24 juillet 2024".
The public notices page says notices "seront publiés sur la page Facebook en plus d'être envoyés par la poste" [“will be posted on the Facebook page as well as sent by mail”].
Opasatika spent $231K on running the town office in 2019 and $419K in 2024. Prices only went up about 18% in that time. Only 0 of 16 similar towns had faster growth here.
Why did the cost of running the town office grow 81% in 5 years?
Running the town office
Prices (inflation)
+0%+20%+40%+60%+80%+100%
+81%
201920202021202220232024
Show as a table
Year
Running the town office
Prices (inflation)
2019
+0%
+0%
2020
+5%
+1%
2021
+1%
+4%
2022
+31%
+11%
2023
+28%
+16%
2024
+81%
+18%
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Why it matters
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.
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 $188K a year pay for?
Why did senior management go from $194K to $397K?
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 Opasatika?Send us your answer and we will publish it with this question.
The evidence
Running the town office: 2019 $231K, 2020 $243K, 2021 $232K, 2022 $303K, 2023 $296K, 2024 $419K.
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Opasatika had $272K saved at the end of 2024, down from $305K in 2019. That is 22% of one year's spending. Only 3 of 16 similar towns had less, compared with what they spend.
Does Opasatika have enough saved for repairs and emergencies?
$0$200K$400K$600K$800K
$272K
201920202021202220232024
Show as a table
Year
Savings (reserves)
2019
$305K
2020
$716K
2021
$357K
2022
$301K
2023
$255K
2024
$272K
Why it matters
With little saved, a broken bridge or a storm has to be paid for with a sudden tax increase or a loan. Low savings can also mean past budgets were balanced by spending savings instead of facing the real cost.
It could be because…
The town spent savings on purpose, on projects that were planned and saved up for.
Some savings were used to match grant money, which brings in more than it costs.
The town has a plan to rebuild its savings.
Questions you could ask
Does the town have a written reserve policy with a target amount?
What were the savings spent on between 2019 and 2024?
What is the plan to rebuild them, and by 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 Opasatika?Send us your answer and we will publish it with this question.
$72,713estimated asbestos obligation at December 31, 2023
The Township reports an obligation of $72,713 at the end of 2023 for removing asbestos from buildings, up from $62,610 a year earlier, with $38,000 set aside in a reserve for it. This is an estimate the accounting rules ask for, not a bill.
Why it matters
Asbestos removal is a legal duty if buildings are torn down or renovated, and the cost can change.
It could be because…
The obligation is only paid if the buildings are demolished or renovated, which may be many years away.
The rise of $10,103 is the yearly accounting increase on an estimate made on January 1, 2022.
Questions you could ask
Does council plan to fund the rest of the asbestos obligation through 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 Opasatika?Send us your answer and we will publish it with this question.
The evidence
Note 11, asset retirement obligation: opening balance $ 62,610; increase in the obligation 10,103; closing balance $ 72,713.
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