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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Pembroke'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 · 8 so far
Things worth asking about
We read Pembroke's financial reports and meeting minutes, and compared its numbers with 5 similar Ontario places. 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.
The levy is the amount the City raises from property taxes. The 2026 budget raises it by 6.99% after growth, to $29.6M, out of an operating budget of $43.8M. The City's own breakdown says $857,127 (3.12%) is shared services it does not control, such as land ambulance, social housing and the OPP, $548,435 (2.00%) is a yearly rise to close the gap in funding for infrastructure, and $511,897 (1.87%) is City operations. The City also used $264,795 from a reserve to lower the levy by 1%. The City's own public survey found 42% of people dissatisfied with the value they get for their taxes.
Found by reading the city's own documents · 4 sources
$4Mannual funding gap the City reports for roads, sidewalks, bridges and buildings
Roads, bridges, sidewalks and similar things wear out and must eventually be replaced. The City estimates it owns $412.5M of this kind of infrastructure (not counting water and sewer) and says about $11M of it is "consumed" each year. It says it will put $3.9M into capital projects and capital reserves in 2026, plus $3.1M from federal and provincial grants, which it calls an annual funding gap of $4M. The City says its 2% yearly levy rise will close the gap over eight years, during which a further $17.1M backlog of overdue projects will build up.
Found by reading the city's own documents · 3 sources
December 16, 2025date of the auditor's report for the year that ended December 31, 2024
Audited statements are the City's yearly report card, checked by an outside accountant. The auditor's report for 2021 is dated November 1, 2022, for 2022 it is dated October 17, 2023, for 2023 it is dated January 7, 2025 and for 2024 it is dated December 16, 2025. Each covers a year that ended on December 31, so the 2024 report was signed about 11.5 months after the year ended (worked out by us). The City posted a notice on January 5, 2026 saying Council adopted the 2024 statements on December 16, 2025. We did not find 2025 statements on the City's page on October 5, 2026.
Found by reading the city's own documents · 5 sources
$7,832,958of the 2026 capital plan financed by debt
At December 31, 2024 the City owed $6,197,110 on a construction loan from Ontario Infrastructure Lands Corporation (OILC), a provincial lender, on top of $11,546,625 in long-term debt. The loan allows advances up to $9,500,000 and the statements say the advances will be repaid when OILC buys the City's own debentures (long-term bonds) at the completion of the project. The 2026 capital plan is financed partly by $7,832,958 of debt. The budget slides say the City will pay $1.3M of principal in 2026, "bringing the total debt outstanding to $9M by year-end". Slide 40 lists the new projects (Quarry Road Extension, PACC ice surface and siding, Quarry Reservoir) with an interest rate and maturity of "TBD", so the $9M appears to cover only the debt already issued.
Found by reading the city's own documents · 4 sources
$43,474,594expenses in 2024, against a budget of $37,843,512
The 2024 budget in the audited statements planned expenses of $37,843,512. The statements show $43,474,594 spent, which is $5,631,082 more (worked out by us). Transportation services (roads, sidewalks, street lighting and winter control) were budgeted at $4,066,225 and came in at $6,944,153, which is 71% higher (worked out by us). The City still ended 2024 with an annual surplus of $10,597,924, a little less than the $11,727,252 budgeted. The statements say amortization (the yearly cost of wear on assets) was $7,336,982, and a note says that capital amounts are "in some cases" left out of the budget.
Found by reading the city's own documents · 3 sources
No amount givenfor a legal proceeding about an unfulfilled lease obligation, in the 2023 and 2024 statements
A contingent liability is money the City might have to pay depending on how something turns out. The City's 2024 statements, and its 2023 statements, say the City "is the subject of a legal proceeding related to an unfulfilled obligation of a lease agreement" and that management believes the amount, if any, "cannot be reasonably determined at this time". The 2022 statements do not mention it. No amount is given and the statements do not say who is on the other side or who the landlord or tenant is.
Found by reading the city's own documents · 2 sources
$16,028,230forecast total reserves and reserve funds at the end of 2026, down from $16,999,325
Reserves are savings set aside for a purpose. The City's forecast shows all reserves and reserve funds falling from $16,999,325 at the end of 2025 to $16,028,230 at the end of 2026. Several single reserves are below zero at December 31, 2025: Equipment and Vehicles (2,847), the Water and Wastewater Fleet/Equipment reserve fund (46,290), and the Library Multicultural Festival reserve (127). The City says the development charges commitments for 2026 and later "exceed current available funding". A development charge is a fee paid by builders to cover growth costs.
Found by reading the city's own documents · 3 sources
2posted reports that found a breach, in 2023 and 2024
The City posts public Integrity Commissioner reports. Two of them found a breach. On November 6, 2023 the Commissioner found that Councillor Troy Purcell's comments about staff at the April 18, 2023 council meeting breached the Code, and recommended that his pay be suspended for 15 days and that he read an apology at an open meeting. On October 8, 2024 the Commissioner found that a statement by Councillor Ian Kuehl breached the Code and recommended that Council issue a public reprimand. Under the Municipal Act it is Council that decides what, if anything, to do. We did not read the minutes, so we do not know what Council decided.
Found by reading the city's own documents · 2 sources
The levy is the amount the City raises from property taxes. The 2026 budget raises it by 6.99% after growth, to $29.6M, out of an operating budget of $43.8M. The City's own breakdown says $857,127 (3.12%) is shared services it does not control, such as land ambulance, social housing and the OPP, $548,435 (2.00%) is a yearly rise to close the gap in funding for infrastructure, and $511,897 (1.87%) is City operations. The City also used $264,795 from a reserve to lower the levy by 1%. The City's own public survey found 42% of people dissatisfied with the value they get for their taxes.
Why it matters
A rise of nearly 7% in one year is large for most households. The City has explained where it comes from, so the open question is not what drove it but how long the 2% yearly capital rise will keep going and what the levy will look like once the reserve money used in 2026 has run out.
It could be because…
Most of the rise is outside the City's control: the City says shared services (the County, the health unit and the OPP) account for 3.12 points of it.
The City says the 2% yearly capital rise is a planned policy to close a long-standing funding gap in roads, buildings and pipes, and was not a one-year jump.
Interest income is falling with interest rates, which the City lists as a driver, and which no council controls.
Questions you could ask
For how many years does the City plan the 2% yearly capital levy rise, and what will the total levy rise be in 2027 and 2028 under the asset management plan update?
The Levy Stabilization reserve is empty at the end of 2026 in the City's forecast. What will replace it when the 2027 levy is set?
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 Pembroke?Send us your answer and we will publish it with this question.
The evidence
Slide 7, "Highlights: Property Taxation": the 2026 Budget reflects "$43.8M Operating Budget", "$30.7M Capital Projects", "$29.6M Tax Levy" and "6.99% Levy Increase (After Growth)".
Slide 25, "Highlights: Drivers of Increase": "The primary drivers behind the $1,917,459 operating budget increase" are Shared Services 857,127 (3.12%), Capital Levy "Annual 2% levy increase per year to close infrastructure funding gap" 548,435 (2.00%) and City Operations 511,897 (1.87%).
Slide 26, drivers within City operations: "Interest income decreasing due to declining interest rates" 225,710 (0.82%); "2025 staffing and transit pilot project (year 2 of 3)" 267,382 (0.98%); and "Levy Stabilization Reserve funding from the 2024 surplus was used to decrease the 2026 property tax levy by 1%", -264,795 (-1.00%).
$4Mannual funding gap the City reports for roads, sidewalks, bridges and buildings
Roads, bridges, sidewalks and similar things wear out and must eventually be replaced. The City estimates it owns $412.5M of this kind of infrastructure (not counting water and sewer) and says about $11M of it is "consumed" each year. It says it will put $3.9M into capital projects and capital reserves in 2026, plus $3.1M from federal and provincial grants, which it calls an annual funding gap of $4M. The City says its 2% yearly levy rise will close the gap over eight years, during which a further $17.1M backlog of overdue projects will build up.
Why it matters
A gap that is known and written down is not hidden, and the City is naming it in its own budget, which is to its credit. It still matters because it is the main reason taxes are rising, and because residents will see the effect in roads and facilities that are put off.
It could be because…
The gap is a measure of how fast assets use up their expected life, not a list of things that are failing now. Many assets last longer than the planned life.
The City says replacement costs for storm sewers are "under review, likely under-estimated", so the gap could be larger or smaller once that work is done.
The City says its asset management plan will be updated in 2026, which may change the figures.
Questions you could ask
Slide 36 gives an annual gap of $1,879,485 for major road projects and slide 37 gives about $4M for all assets. How do the two figures fit together?
When will the updated asset management plan be published, and which projects does it say will be delayed while the gap closes?
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 Pembroke?Send us your answer and we will publish it with this question.
The evidence
Slide 37, "Annual Asset Consumption vs. Funding": the City owns infrastructure assets (excluding water and sanitary sewer) with an estimated replacement cost of "$412.5M"; approximately "$11M" are "consumed" or used each year; the City will contribute "$3.9M in 2026" to capital projects and capital reserve contributions plus "$3.1M" from the Federal (CCBF) and Provincial (OCIF) Government; "With only $7M in total funding provided, this reveals an annual funding gap of $4M." A footnote says storm sewer replacement costs are "under review, likely under-estimated".
Slide 38, "2% Capital Levy Increase": the 2026 budget "includes an annual 2% levy increase moving forward" which "will close the annual funding gap over an 8-year period", and "An additional $17.1M backlog of overdue capital projects will be generated during this period."
Slide 36, "Upcoming Projects vs. Funding Availability": "Funding is needed to complete two major projects per year but is only available to support one major project." Major reconstruction projects required total 51,718,563; annual historical funding (taxes, CCBF, OCIF) is 2,258,000 and the annual gap is 1,879,485.
December 16, 2025date of the auditor's report for the year that ended December 31, 2024
Audited statements are the City's yearly report card, checked by an outside accountant. The auditor's report for 2021 is dated November 1, 2022, for 2022 it is dated October 17, 2023, for 2023 it is dated January 7, 2025 and for 2024 it is dated December 16, 2025. Each covers a year that ended on December 31, so the 2024 report was signed about 11.5 months after the year ended (worked out by us). The City posted a notice on January 5, 2026 saying Council adopted the 2024 statements on December 16, 2025. We did not find 2025 statements on the City's page on October 5, 2026.
Why it matters
Residents and Council decide on next year's budget using last year's results. When the results arrive almost a year late, they are old news by the time anyone can check them against the budget.
It could be because…
A change in accounting rules can add work. The 2023 statements show a one-time change for asset retirement obligations (Note 9).
The audit firm or City staff may have had a heavy workload or staff changes.
The City may have scheduled the audit late on purpose, for example to follow the Financial Information Return (FIR) or other filings, and not have been behind.
Questions you could ask
What is the date the City expects to receive the 2025 audit, and when will Council adopt it?
Why were the 2022, 2023 and 2024 audits finished later each year, and is there a plan to bring the date back to the spring?
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 Pembroke?Send us your answer and we will publish it with this question.
Independent Auditor's Report on the 2024 statements, signed by Baker Tilly REO LLP, Pembroke, Ontario: "December 16, 2025". The opinion says the statements "present fairly, in all material respects" the City's position as at December 31, 2024.
Notice posted January 05, 2026: "the audited financial statements of the Corporation of the City of Pembroke for the year ending December 31, 2024 were adopted at the regular meeting of Council held on December 16, 2025."
$7,832,958of the 2026 capital plan financed by debt
At December 31, 2024 the City owed $6,197,110 on a construction loan from Ontario Infrastructure Lands Corporation (OILC), a provincial lender, on top of $11,546,625 in long-term debt. The loan allows advances up to $9,500,000 and the statements say the advances will be repaid when OILC buys the City's own debentures (long-term bonds) at the completion of the project. The 2026 capital plan is financed partly by $7,832,958 of debt. The budget slides say the City will pay $1.3M of principal in 2026, "bringing the total debt outstanding to $9M by year-end". Slide 40 lists the new projects (Quarry Road Extension, PACC ice surface and siding, Quarry Reservoir) with an interest rate and maturity of "TBD", so the $9M appears to cover only the debt already issued.
Why it matters
Debt is paid back from future taxes and water bills. A reader who sees "$9M by year-end" and not the new $7.8M could think debt is falling when it may be about to rise. The City publishes both figures, but on different slides.
It could be because…
The $9M is a table of debt already issued, and the City may count new debentures only once they are issued and in the table.
A construction loan is a temporary advance to pay for building, and is usually replaced by a normal debenture when the project is complete.
Some of the new debt may be repaid from water and sewer rates, which the City sets separately.
Questions you could ask
What will the total debt, including the $7.8M planned for 2026, be at the end of 2026, and what share of the City's annual repayment limit does it use?
Is the $6,197,110 construction loan at the end of 2024 part of the $7.8M of 2026 debt, or in addition to 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 Pembroke?Send us your answer and we will publish it with this question.
Note 5, Construction Loan: "advances up to $9,500,000 are approved" and "the repayment of advances will be satisfied with purchase by OILC of City issued debentures at completion of the capital project"; "The total interest paid in 2024 was $201,129."
Slide 31, "2026 Capital Financing: by Project Type": Debt 7,832,958 of total financing 30,691,934 (Buildings and Facilities 1,568,096; Roads and Bridges 4,900,000; Water 1,364,862).
Slide 40, "Annual Debt Continuity": "The City will make $1.3M in principal payments in 2026, bringing the total debt outstanding to $9M by year-end." The rows for "Quarry Road Extension (Budget 2025)", "PACC Ice Surface & Siding" and "Quarry Reservoir" show interest rate and maturity as "TBD".
$43,474,594expenses in 2024, against a budget of $37,843,512
The 2024 budget in the audited statements planned expenses of $37,843,512. The statements show $43,474,594 spent, which is $5,631,082 more (worked out by us). Transportation services (roads, sidewalks, street lighting and winter control) were budgeted at $4,066,225 and came in at $6,944,153, which is 71% higher (worked out by us). The City still ended 2024 with an annual surplus of $10,597,924, a little less than the $11,727,252 budgeted. The statements say amortization (the yearly cost of wear on assets) was $7,336,982, and a note says that capital amounts are "in some cases" left out of the budget.
Why it matters
A budget is the promise made to taxpayers. If the numbers in the audited statements are on a different basis from the budget council approved, residents cannot easily check one against the other.
It could be because…
The budget in the statements may leave out amortization. Amortization was $7,336,982, which is more than the whole gap and would explain it if it was not budgeted. The statements do not say so directly.
Note 16 says budget figures were "reclassified" for the statements and that the City does not always put capital assets in the budget.
The surplus is close to budget, so the City did not spend more than it took in.
Questions you could ask
Was amortization included in the 2024 budget figures shown in the statements, and if not, what explains the rest of the gap in transportation services?
Can the City publish a table that matches the Council-approved operating budget to the budget column of the audited statements?
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 Pembroke?Send us your answer and we will publish it with this question.
The evidence
Statement of operations: total expenses 2024 budget 37,843,512, actual 43,474,594 (2023 actual 41,103,580). Transportation services budget 4,066,225, actual 6,944,153 (2023 actual 6,700,562). Annual surplus budget 11,727,252, actual 10,597,924.
Statement of change in net financial assets: "Amortization of tangible capital assets" 7,336,982 (2023: 6,796,307) and acquisition of tangible capital assets budget (31,600,000), actual (18,163,084).
Note 16, Budget Figures: "the City does not in some cases include tangible capital asset amounts in the annual budget as they do not require immediate funding. Budget figures have been reclassified for the purposes of these financial statements to comply with PSAB reporting requirements."
No amount givenfor a legal proceeding about an unfulfilled lease obligation, in the 2023 and 2024 statements
A contingent liability is money the City might have to pay depending on how something turns out. The City's 2024 statements, and its 2023 statements, say the City "is the subject of a legal proceeding related to an unfulfilled obligation of a lease agreement" and that management believes the amount, if any, "cannot be reasonably determined at this time". The 2022 statements do not mention it. No amount is given and the statements do not say who is on the other side or who the landlord or tenant is.
Why it matters
A claim that stays open for more than a year, with no amount given, is something taxpayers could ask about, because any payment would come from the City's money.
It could be because…
Courts take time. A claim open for two year-ends is common.
The City may be advised not to say more while the matter is before the court.
Management says it believes it has "valid defences and appropriate insurance coverages", and that claims are not expected to have a material effect.
Questions you could ask
Has Council been briefed in open session on this proceeding, and will it say when it is expected to be settled or decided?
Has the City set aside money in a reserve for it, or is its insurer expected to cover 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 Pembroke?Send us your answer and we will publish it with this question.
The evidence
Note 14, Contingent Liabilities (2024): "The City is the subject of a legal proceeding related to an unfulfilled obligation of a lease agreement. Management believes that the ultimate settlement amount, if any, cannot be reasonably determined at this time."
Note 14, Contingent Liabilities (2023): "The City is the subject of a legal proceeding related to an unfulfilled obligation of a lease agreement. Management believes that the ultimate settlement amount, if any, cannot be reasonably determined at this time."
$16,028,230forecast total reserves and reserve funds at the end of 2026, down from $16,999,325
Reserves are savings set aside for a purpose. The City's forecast shows all reserves and reserve funds falling from $16,999,325 at the end of 2025 to $16,028,230 at the end of 2026. Several single reserves are below zero at December 31, 2025: Equipment and Vehicles (2,847), the Water and Wastewater Fleet/Equipment reserve fund (46,290), and the Library Multicultural Festival reserve (127). The City says the development charges commitments for 2026 and later "exceed current available funding". A development charge is a fee paid by builders to cover growth costs.
Why it matters
A reserve below zero means money was spent that had not yet been put aside, which is borrowing from other funds. The amounts are small next to the total, but the City says it faces large capital costs ahead.
It could be because…
A reserve below zero is often a timing matter: a truck is bought now and the contribution lands later in the year. The forecast shows 2026 transfers into both fleet reserves.
The City itself says the development charges commitments "exceed current available funding", and says a new background study was commissioned in 2025 for completion in 2026.
The Levy Stabilization reserve of $264,795 was spent to lower the levy, on purpose.
Questions you could ask
What is the plan to bring the Equipment and Vehicles and the joint W/WW Fleet reserves back above zero, and how are the negative balances covered in the meantime?
How will the City pay for the development charges commitments that exceed the money on hand, and will the new 2026 background study change the charges?
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 Pembroke?Send us your answer and we will publish it with this question.
The evidence
Slide 61, 2026 Reserve Forecast: "Equipment and Vehicles (2,847)" at Dec 31, 2025, with transfers to 486,009 and from 412,000, ending at 71,162; "Levy Stabilization 264,795" with transfers from 264,795 ending at nothing. Slide 63 total reserves 11,383,827 at Dec 31, 2025 and 10,828,190 at Dec 31, 2026.
Slide 66, joint reserve funds with the Township of Laurentian Valley: "W/WW Fleet/Equipment Reserve (46,290)" at Dec 31, 2025, transfers to 215,780 and from 196,028, ending at (26,538). Slide 65 shows all reserves and reserve funds at 16,999,325 on Dec 31, 2025 and 16,028,230 on Dec 31, 2026.
Slide 44, Development Charges: Allocations: "The commitments/allocations below exceed current available funding." Pre-commitments (2026+) include Roads Single Axle Truck (270,000), Supples Landing LS (1,000,000), Water Studies (373,249) and Water Tower (754,405).
2posted reports that found a breach, in 2023 and 2024
The City posts public Integrity Commissioner reports. Two of them found a breach. On November 6, 2023 the Commissioner found that Councillor Troy Purcell's comments about staff at the April 18, 2023 council meeting breached the Code, and recommended that his pay be suspended for 15 days and that he read an apology at an open meeting. On October 8, 2024 the Commissioner found that a statement by Councillor Ian Kuehl breached the Code and recommended that Council issue a public reprimand. Under the Municipal Act it is Council that decides what, if anything, to do. We did not read the minutes, so we do not know what Council decided.
Why it matters
A Code of Conduct only works if the findings are followed up in public. Both reports are on the City's site, which is a good sign of openness.
It could be because…
Council may have voted on both recommendations in open session; we could not read the minutes.
The councillors may have apologised on their own, or accepted a lighter step than the one recommended.
Questions you could ask
What did Council decide on each recommendation, and where in the minutes can a resident find it?
Was the 15 day pay suspension carried out, and was the apology read in open session?
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 Pembroke?Send us your answer and we will publish it with this question.
The evidence
Report of November 6, 2023: "we find that the comments made by Councillor Purcell on April 18, 2023 breached the Code of Conduct." Recommendation: "that his pay be suspended for a period of 15 days" and that Council "require an apology be read into at an open meeting of Council by the Member within 30 days of its decision."
Report of October 8, 2024: "The Integrity Commissioner finds that the statement made by the Member constituted a breach of the Code of Conduct. The Integrity Commissioner recommends that Council issue a public reprimand".
Can we count your visit? With your OK, we use Google Analytics to see which pages help people. It sets cookies and sends visit data to Google. Nothing loads unless you say yes. Privacy