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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Petawawa'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 Petawawa's financial reports and meeting minutes, and compared its numbers with 64 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.
$1,554,668of the federal grant for the biogas project was still owed to the Town at the end of 2024, payable on completion
A design-build contract is one where a single company designs and builds a project. The Town's 2024 audited statements say it signed one in 2022 for a co-digestion and biogas project at the wastewater plant, with an estimated cost of $7.8M. The statements say the project is still ongoing and that $6,573,270 of the Town's spending on it has been recorded as construction in progress (work that is not finished). Once it is complete the Town will owe the contractor a $2.08M loan, repaid in half-yearly instalments of $115,206 over ten years, and an annual consulting fee of $57,200 for ten years. A federal grant of $2.72M has been approved. The Town has counted $2,552,058 of it as revenue, but $1,554,668 of that has not been paid yet and will be paid only when the project is complete. The draft 2026 budget (not the adopted one) has a sewer line called "Net Zero Project" with $1,047,524.00 for 2026. The draft does not say whether that is the same project, and we have not confirmed it. Worked out by us: ten years of the instalments add up to $2,304,120, and ten years of the fee to $572,000.
Found by reading the town's own documents · 3 sources
$2,014,777of new debt in the draft 2026 capital budget, against $20,601,843 of internally restricted reserves at the end of 2024
A reserve is money a town sets aside for a later purpose. "Internally restricted" means council set it aside, not a law. At December 31, 2024 the Town's statements show cash of $17,190,641, internally restricted reserves of $20,601,843 and long-term debt of only $130,594. The draft 2026 capital budget (not adopted) lists $2,014,777 of new debt: $424,000 for a plow truck and $1,590,777 for the Portage Road Phase 3 project. The same capital list uses $2,351,222 of reserves. The draft also shows that $2,600,000.00 of borrowing planned for 2025 for the public works yard was not drawn: 2025 actual "-", with the yard expansion "Project completed in 2025" after $962,796.48 was spent against a budget of $2,600,000.00. The draft budgets $33,829.87 of principal and $40,295.54 of interest in 2026 on "New debt for 2026".
Found by reading the town's own documents · 4 sources
$7,008,363payment in lieu of taxes in 2024, down from $11,140,886 in 2023
Some governments do not pay property tax, so they pay the Town a sum instead, called a payment in lieu of taxes. On the Town's statement of operations this line was $11,140,886 in 2023 and $7,008,363 in 2024, against a 2024 budget of $8,242,378. Worked out by us: that is $4,132,523 lower than the year before. Property taxation was $8,425,921 in 2024. The draft 2026 general budget (not adopted) has a revenue line labelled "DND" (the draft does not spell it out) at $7,962,012.96 for 2026, up $790,763.83 from 2025, with no comment. Next to it, residential, farm and managed forest taxes are $8,249,595.00. The statements do not say whether the "DND" line is the same as the statements' payment in lieu line, so we do not treat them as one number.
Found by reading the town's own documents · 2 sources
$3,210,096excess of revenue over expenses in 2024, against a statement budget of $8,557,542
The statement of operations shows an excess of revenue over expenses of $3,210,096 for 2024, against a budget of $8,557,542. Worked out by us: that is $5,347,446 lower than planned. Revenue was close to plan (31,348,985 against 31,095,053). Expenses were not: 28,138,889 against 22,537,511. The statements themselves give most of the reason. Note 10 shows that the budget has nothing for amortization (the yearly wearing-out cost of buildings, roads and equipment), while the actual figure is 4,558,882. Worked out by us: that leaves $788,564 of the gap that amortization does not explain. By function, transportation services spent 7,288,891 against a budget of 3,356,066. Note 15 says the budget figures come from the operating and capital budgets that Council approved on February 5, 2024 and December 18, 2023.
Found by reading the town's own documents · 2 sources
$2,658,688.57sewer fund result for 2025 in the draft 2026 budget, against a budget of nil (water: $2,368,903.26)
Water and sewer are paid for by user charges and are kept in their own funds. In the draft 2026 budget (not adopted), each fund page ends with a TOTAL row. For 2025 the water total is (2,368,903.26) and the sewer total is (2,658,688.57), against 2025 budgets of nil, so both funds were planned to break even. In this draft, brackets mean revenue. The prior-year surplus lines tie to the 2024 statements, which show a water surplus of 777,321 and a wastewater surplus of 1,165,279. Worked out by us: after taking those prior-year lines out, the 2025 result is $1,591,582.66 for water and $1,493,409.22 for sewer. User charges came in above budget (water 3,875,713.35 against 3,248,349.48; sewer 3,963,962.84 against 2,958,621.94). Planned draws on lifecycle reserves were not made, and some capital work was spent below budget. The draft's comments say its 2026 reserve draws are "To balance Water Fund" and "To balance Sewer Fund". These 2025 "actual" figures are from a draft, not from audited statements.
Found by reading the town's own documents · 3 sources
$693,722unrestricted general fund deficit at the end of 2024, down from a surplus of $142,744 in 2023
The Town's accumulated surplus is split into parts. At the end of 2024 the unrestricted part of the general fund was a deficit of $693,722, down from a surplus of $142,744 a year earlier. Worked out by us: that is a fall of $836,466. The Town's whole year showed an excess of revenue over expenses of $3,210,096, and its accumulated surplus is $134,449,941, most of it equity in buildings, roads and other capital assets (115,281,879). The draft 2026 general budget (not adopted) carries the same figure, 693,721.54, as a "Surplus/Deficit-Prev Year" line with 2025 actual of 693,721.54, and nothing in the 2026 column.
Found by reading the town's own documents · 3 sources
December 1, 2025date of the auditors' report on the 2024 statements
The auditors signed their report on the Town's 2024 statements on December 1, 2025, eleven months after the year ended. The statements are posted as scans of paper pages, which cannot be searched and are hard for screen readers. The opinion is clean: the statements "present fairly".
Found by reading the town's own documents · 1 source
Petawawa spent about $455 per home on garbage, dump and recycling in 2024. The typical similar town spent $19. None of the 64 similar towns spent more.
Found automatically from the town's financial reports · 1 source
$1,554,668of the federal grant for the biogas project was still owed to the Town at the end of 2024, payable on completion
A design-build contract is one where a single company designs and builds a project. The Town's 2024 audited statements say it signed one in 2022 for a co-digestion and biogas project at the wastewater plant, with an estimated cost of $7.8M. The statements say the project is still ongoing and that $6,573,270 of the Town's spending on it has been recorded as construction in progress (work that is not finished). Once it is complete the Town will owe the contractor a $2.08M loan, repaid in half-yearly instalments of $115,206 over ten years, and an annual consulting fee of $57,200 for ten years. A federal grant of $2.72M has been approved. The Town has counted $2,552,058 of it as revenue, but $1,554,668 of that has not been paid yet and will be paid only when the project is complete. The draft 2026 budget (not the adopted one) has a sewer line called "Net Zero Project" with $1,047,524.00 for 2026. The draft does not say whether that is the same project, and we have not confirmed it. Worked out by us: ten years of the instalments add up to $2,304,120, and ten years of the fee to $572,000.
Why it matters
A grant that is paid only on completion means the Town has booked money it does not yet hold. If the project is late or stops, the Town could be left with the loan and the fee but without the last part of the grant. Residents who pay sewer rates will want to know when it finishes and what it costs in total.
It could be because…
Large design-build projects often take longer than first planned, for reasons such as parts, permits or testing.
Paying a grant on completion is a normal condition. The Town has recorded it correctly as owed to it, as the notes show.
A 2% loan from the contractor may cost less than other ways of borrowing.
Council may have received progress reports that explain the timing. We did not read council agendas or reports.
Questions you could ask
What is the expected completion date of the biogas project, and has it moved since the 2022 contract?
What is the total cost to date against the $7.8M estimate, and who is paying any increase?
What is the last date by which the federal grant of $2.72M must be claimed, and what happens to the unpaid $1,554,668 if the project is not complete by then?
Is the sewer "Net Zero Project" line in the 2026 budget the same project, and is the 2026 figure in the adopted budget the same as in the draft?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. Your town office can tell you how to reach council.
Speak for Petawawa?Send us your answer and we will publish it with this question.
The evidence
Note 18, Contingent Liabilities: "In 2022, the Town entered into a design-build contract for the co-digestion and biogas project at the wastewater plant with an estimated cost of $7.8M. The Town also entered into a loan agreement with the contractor for $2.08M and a technical consulting services agreement for a 10 year term post completion. The project is still ongoing and total outlays for the Town of $6,573,270 have been recognized as construction in progress to date."
Note 18: "Upon completion, the Town will be liable for the $2.08M loan repayable in semi-annual instalments of $115,206 including interest at 2% per annum to be paid over ten years. The technical consulting services agreement also commits the Town to an annual fee of $57,200 for ten years." And: "the Town has been approved for a federal grant of $2.72M and has recognized $2,552,058 in revenue to date. Of this amount, $1,554,668 is included in accounts receivable at year end and receipt is contingent on completion of the project."
Sewer budget (draft): 03.08.01.0200 Net Zero Revenues, 2025 Actual -, 2025 Budget (200,000.00), 2026 Budget (1,794,035.57), comment "LCEF credits and OCWA credit for 2026". 04.08.01.0710 Capital -Net Zero Project, 2025 Actual 137,503.71, 2025 Budget 804,406.41, 2026 Budget 1,047,524.00, comment "OCWA provided". The draft does not say what "Net Zero" refers to.
$2,014,777of new debt in the draft 2026 capital budget, against $20,601,843 of internally restricted reserves at the end of 2024
A reserve is money a town sets aside for a later purpose. "Internally restricted" means council set it aside, not a law. At December 31, 2024 the Town's statements show cash of $17,190,641, internally restricted reserves of $20,601,843 and long-term debt of only $130,594. The draft 2026 capital budget (not adopted) lists $2,014,777 of new debt: $424,000 for a plow truck and $1,590,777 for the Portage Road Phase 3 project. The same capital list uses $2,351,222 of reserves. The draft also shows that $2,600,000.00 of borrowing planned for 2025 for the public works yard was not drawn: 2025 actual "-", with the yard expansion "Project completed in 2025" after $962,796.48 was spent against a budget of $2,600,000.00. The draft budgets $33,829.87 of principal and $40,295.54 of interest in 2026 on "New debt for 2026".
Why it matters
Borrowing costs interest. When a town holds large savings and cash and also plans to borrow, residents will want to know which savings can really be used and why borrowing is the better choice. The reserve and cash figures are from the end of 2024, so they may have changed by now.
It could be because…
Reserves are set aside for named purposes (for example water and sewer lifecycle work) and may not be free to spend on a plow truck or a road.
Cash on hand includes grant money and money owed to others, and the Town may need it to pay bills before taxes and grants arrive.
Borrowing a small amount at low rates can be cheaper than running reserves down, and leaves money for emergencies.
Reserves may have been spent in 2025 (the draft shows work on the public works yard and the town hall), so the end-of-2024 figures may be out of date.
Questions you could ask
Which parts of the $20,601,843 in internally restricted reserves can be used for a plow truck and road work, and which are set aside for other purposes?
Why borrow for the plow truck and Portage Road Phase 3 rather than use reserves, and what interest rate and term are expected?
Was any of the $2,600,000.00 of borrowing planned for the public works yard drawn in 2025, and how was the $962,796.48 spent on it paid for?
Does the adopted 2026 budget still plan $2,014,777 of new debt?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. Your town office can tell you how to reach council.
Speak for Petawawa?Send us your answer and we will publish it with this question.
The evidence
Consolidated Statement of Financial Position, December 31, 2024: "Cash" $ 17,190,641 (2023: 20,732,124). "Long-term debt (Note 6)" 130,594 (2023: 162,694). Financial assets total 30,162,573; liabilities total 11,422,303; "NET FINANCIAL ASSETS" 18,740,270.
Capital Budget, 2026 request (draft): total request 8,866,422, funded by Grant 2,289,889, Reserves 2,351,222, Debt 2,014,777, User Fees/Other 131,000 and Taxation 2,079,534. The Debt column lists Plow truck 424,000 and Portage Road Phase 3. (2.5 Km) 1,590,777.
$7,008,363payment in lieu of taxes in 2024, down from $11,140,886 in 2023
Some governments do not pay property tax, so they pay the Town a sum instead, called a payment in lieu of taxes. On the Town's statement of operations this line was $11,140,886 in 2023 and $7,008,363 in 2024, against a 2024 budget of $8,242,378. Worked out by us: that is $4,132,523 lower than the year before. Property taxation was $8,425,921 in 2024. The draft 2026 general budget (not adopted) has a revenue line labelled "DND" (the draft does not spell it out) at $7,962,012.96 for 2026, up $790,763.83 from 2025, with no comment. Next to it, residential, farm and managed forest taxes are $8,249,595.00. The statements do not say whether the "DND" line is the same as the statements' payment in lieu line, so we do not treat them as one number.
Why it matters
A revenue line that is close to the size of the whole residential tax can move a town's budget a lot. If it can swing by millions from one year to the next, residents will want to know what causes it and how the Town plans for it.
It could be because…
The 2023 figure may include catch-up payments for earlier years, which would make 2023 look unusually high.
Payments in lieu depend on assessed values and on agreements with the paying governments, so timing can shift money from one year to another.
The "DND" line in the draft may cover only part of the payment in lieu line, or more than it.
The Town may have explained the change in a council report that we did not read.
Questions you could ask
What is in the "Payment in lieu of taxes" line, and who pays it?
Why was it $4,132,523 lower in 2024 than in 2023 (worked out by us), and how much of 2023 was for earlier years?
What does the "DND" line in the 2026 budget stand for, and how was $7,962,012.96 worked out?
Does the Town plan for a drop in this line, and what would be cut or raised if it fell?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. Your town office can tell you how to reach council.
Speak for Petawawa?Send us your answer and we will publish it with this question.
The evidence
Consolidated Statement of Operations, revenue: "Payment in lieu of taxes" 2024 budget 8,242,378; 2024 actual 7,008,363; 2023 actual 11,140,886. "Property taxation" 2024 actual $ 8,425,921. Total revenue 2024 actual 31,348,985.
$3,210,096excess of revenue over expenses in 2024, against a statement budget of $8,557,542
The statement of operations shows an excess of revenue over expenses of $3,210,096 for 2024, against a budget of $8,557,542. Worked out by us: that is $5,347,446 lower than planned. Revenue was close to plan (31,348,985 against 31,095,053). Expenses were not: 28,138,889 against 22,537,511. The statements themselves give most of the reason. Note 10 shows that the budget has nothing for amortization (the yearly wearing-out cost of buildings, roads and equipment), while the actual figure is 4,558,882. Worked out by us: that leaves $788,564 of the gap that amortization does not explain. By function, transportation services spent 7,288,891 against a budget of 3,356,066. Note 15 says the budget figures come from the operating and capital budgets that Council approved on February 5, 2024 and December 18, 2023.
Why it matters
A budget is the promise made to residents. If the budget and the statements are built on different bases, a reader cannot compare them without a reconciliation, and a gap that looks large may be mostly bookkeeping. This is context rather than a concern.
It could be because…
The Town sets its budget on a cash basis, without amortization, and restates it for the statements, which is common in Ontario.
The capital budget may count spending on roads and buildings in a different place from the statements, which would move money between lines.
Projects carried over from earlier years (for example in transportation) may have been spent in 2024 but budgeted in earlier years.
Questions you could ask
Will the Town publish a short table that turns the approved budget into the basis used in the statements (amortization, capital, carry-overs)?
Why did transportation services spend 7,288,891 against a budget of 3,356,066, and how much of that is amortization?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. Your town office can tell you how to reach council.
Speak for Petawawa?Send us your answer and we will publish it with this question.
The evidence
Consolidated Statement of Operations: total revenue 2024 budget 31,095,053, actual 31,348,985. Total expenses 2024 budget 22,537,511, actual 28,138,889. "EXCESS OF REVENUE OVER EXPENSES" budget 8,557,542; actual 3,210,096; 2023 9,571,690. "Transportation services" budget 3,356,066; actual 7,288,891.
Note 10, Expenses by Object: "Amortization of tangible capital assets" budget -, 2024 4,558,882, 2023 4,351,211. Total budget $ 22,537,511; total 2024 $ 28,138,889.
$2,658,688.57sewer fund result for 2025 in the draft 2026 budget, against a budget of nil (water: $2,368,903.26)
Water and sewer are paid for by user charges and are kept in their own funds. In the draft 2026 budget (not adopted), each fund page ends with a TOTAL row. For 2025 the water total is (2,368,903.26) and the sewer total is (2,658,688.57), against 2025 budgets of nil, so both funds were planned to break even. In this draft, brackets mean revenue. The prior-year surplus lines tie to the 2024 statements, which show a water surplus of 777,321 and a wastewater surplus of 1,165,279. Worked out by us: after taking those prior-year lines out, the 2025 result is $1,591,582.66 for water and $1,493,409.22 for sewer. User charges came in above budget (water 3,875,713.35 against 3,248,349.48; sewer 3,963,962.84 against 2,958,621.94). Planned draws on lifecycle reserves were not made, and some capital work was spent below budget. The draft's comments say its 2026 reserve draws are "To balance Water Fund" and "To balance Sewer Fund". These 2025 "actual" figures are from a draft, not from audited statements.
Why it matters
Water and sewer charges are meant to cover the cost of those services. If they bring in far more than planned, residents may have paid more than needed, or the extra may be building a reserve for large plant work. The Town has not said which in what we read. This is a note, because revenue above budget is not overspending.
It could be because…
Rates for 2026 were already approved (the draft says "2026 approved rate"), and higher charges may be meant to pay for plant projects now under way.
Capital work budgeted for 2025 may have slipped into 2026, which would leave money committed rather than free.
The 2025 actual figures are preliminary and may change in the audit.
Surpluses in these funds usually go to the funds' own reserves by rule, not to general spending.
Questions you could ask
How were the 2025 water and sewer surpluses allocated, and into which reserves?
Were the user charge rates for 2025 set to build a reserve, and how large a reserve is the Town aiming for?
How much of the unspent 2025 capital money for the water system and the sewage plant is carried into 2026?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. Your town office can tell you how to reach council.
Speak for Petawawa?Send us your answer and we will publish it with this question.
The evidence
Water budget (draft), TOTAL row: 2025 Actual (2,368,903.26), 2025 Budget -, 2026 Budget (0.00). 03.07.01.0100 Waterworks User Charges: 2025 Actual (3,875,713.35), 2025 Budget (3,248,349.48), 2026 Budget (4,003,330.00). 03.07.04.1000 From Wtr Lifecycle Reserv: 2025 Actual -, 2025 Budget (776,542.86), 2026 Budget (121,888.85), comment "To balance Water Fund". 03.07.06.0100 Surplus/Deficit-Prev Year: 2025 Actual (777,320.60). 04.07.01.0790 Capital-Water System: 2025 Actual 635,683.48, 2025 Budget 1,905,000.00.
$693,722unrestricted general fund deficit at the end of 2024, down from a surplus of $142,744 in 2023
The Town's accumulated surplus is split into parts. At the end of 2024 the unrestricted part of the general fund was a deficit of $693,722, down from a surplus of $142,744 a year earlier. Worked out by us: that is a fall of $836,466. The Town's whole year showed an excess of revenue over expenses of $3,210,096, and its accumulated surplus is $134,449,941, most of it equity in buildings, roads and other capital assets (115,281,879). The draft 2026 general budget (not adopted) carries the same figure, 693,721.54, as a "Surplus/Deficit-Prev Year" line with 2025 actual of 693,721.54, and nothing in the 2026 column.
Why it matters
An unrestricted deficit means the general fund spent more than it had free, which has to be made up from somewhere, usually reserves or the next year's taxes. It is worth knowing how and when, even though the Town holds large reserves.
It could be because…
Council can cover a general fund deficit from its internally restricted reserves ($20,601,843), and this may be routine bookkeeping.
The unrestricted part is small by design because the Town sets money aside in reserves each year.
The deficit may be made up in the 2025 year-end entries, which the draft shows only as a prior-year line.
Questions you could ask
How was the $693,722 general fund deficit made up, and from which reserve?
Does the Town plan to rebuild the unrestricted general fund balance, and by when?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. Your town office can tell you how to reach council.
Speak for Petawawa?Send us your answer and we will publish it with this question.
The evidence
Note 9, Accumulated Surplus: unrestricted surplus (deficit) "General" $ (693,722) in 2024 and 142,744 in 2023. Unrestricted subtotal 1,280,262. "Internally restricted reserves" 20,601,843. "Equity in tangible capital assets (Note 8)" 115,281,879. Total $134,449,941.
December 1, 2025date of the auditors' report on the 2024 statements
The auditors signed their report on the Town's 2024 statements on December 1, 2025, eleven months after the year ended. The statements are posted as scans of paper pages, which cannot be searched and are hard for screen readers. The opinion is clean: the statements "present fairly".
Why it matters
Residents use the audited statements to see how the Town's money was handled. The later they appear, the older the picture is when council and voters make decisions. A scan also makes it harder to check figures.
It could be because…
The audit may have been scheduled late for staffing or workload reasons on either side.
Council may have received the statements earlier than the date they were posted.
The 2025 audit may be under way, and the Town may post the statements once council receives them.
Questions you could ask
When will the 2025 audited statements go to council, and when will they be posted?
Will the Town post the statements as searchable files, not scans?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. Your town office can tell you how to reach council.
Speak for Petawawa?Send us your answer and we will publish it with this question.
The evidence
Independent Auditor's Report, signature block: "LICENSED PUBLIC ACCOUNTANTS Pembroke, Ontario December 1, 2025". The opinion says the statements "present fairly, in all material respects" the Town's position as at December 31, 2024.
Petawawa spent about $455 per home on garbage, dump and recycling in 2024. The typical similar town spent $19. None of the 64 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. Your town office can tell you how to reach council.
Speak for Petawawa?Send us your answer and we will publish it with this question.
The evidence
Garbage, dump and recycling per home: Petawawa $455; typical similar town $19; ranked 1st highest of 65.
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