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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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 South Frontenac's own documents for this site in October 2026; the Sources page lists which ones. The comparisons with other places still come from the Province's yearly reports.

Questions · 11 so far

Things worth asking about

We read South Frontenac's financial reports and meeting minutes, and compared its numbers with 56 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.
Needs an answer

Needs an answer

These are unusual enough that residents deserve a clear answer from council.

Needs an answerRising costs

Why did the cost of parks, arena and library grow 98% in 5 years?

+98%parks, arena and library, 2019 to 2024

South Frontenac spent $1.0M on parks, arena and library in 2019 and $2.0M in 2024. Prices only went up about 18% in that time. Only 3 of 56 similar towns had faster growth here.

Found automatically from the town's financial reports · 3 sources

Needs an answerRising costs

Why did the cost of roads and snow grow 92% in 5 years?

+92%roads and snow, 2019 to 2024

South Frontenac spent $4.2M on roads and snow in 2019 and $8.1M in 2024. Prices only went up about 18% in that time. Only 1 of 56 similar towns had faster growth here.

Found automatically from the town's financial reports · 3 sources

Worth asking

Worth asking

There may well be a good reason. It is still worth asking what it is.

Worth askingMoney health

How much of the $15,576,162 Verona housing project in the 2026 budget is grant, how much is borrowing, and who pays it back?

$15,576,162Verona Housing Project in the 2026 capital budget, noted as "Grant and Financing"

The 2026 budget adds up to $56,380,789, and one project makes up more than a quarter of it. The capital list (the list of big building and road projects) shows the Verona Housing Project at $15,576,162 for 2026, funded by "Grant and Financing". The Township's only loan in its 2024 audited statements was a $126,782 water debenture that residents repay. At the end of 2024 it had cash of $6,286,131 and long-term investments of $17,186,196, part of which is held for restricted funds. The Township has said it expects a $3.2 million provincial grant for the water system that would serve the project, and that the project would have about 100 homes. We did not find, in the documents we could read, how the rest is to be paid for. Worked out by us, $3.2 million is about a fifth of $15,576,162.

Found by reading the town's own documents · 5 sources

Worth askingRecord-keeping

Why did actual capital spending land so far from the budget, $10.7 million budgeted and $21.7 million spent in 2023, then $17.8 million budgeted and $11.3 million spent in 2024?

$11,286,113capital spending in 2024, against a budget of $17,766,740

Capital spending means paying for roads, bridges, buildings and equipment. In 2023 the budget planned $10,720,250 and the Township spent $21,696,594. In 2024 it planned $17,766,740 and spent $11,286,113. Worked out by us, that is $6,480,627 less than planned in 2024. The yearly surplus also differs from the plan: the 2023 budget planned a deficit of $1,202,682 and the result was a surplus of $5,145,097, while the 2024 budget planned a surplus of $2,297,474 and the result was $1,134,725. The statements explain that the budget and the audited results are prepared on different bases. The 2026 budget carries $7,148,837 of projects approved in earlier years.

Found by reading the town's own documents · 4 sources

Worth askingMoney health

Why does the 2026 budget forecast several savings accounts below zero at the end of 2025, while the tax-funded capital amount is cut by $1,410,942?

(261,390)Asset Investment Reserve, forecast balance at the end of 2025 (brackets mean overdrawn)

Reserves are savings accounts that Council sets aside for later costs. The reserves forecast in the 2026 budget shows these balances at the end of 2025: Asset Investment Reserve (261,390), Fiscal Working Funds (207,229), Capital Fire Department (19,956) and Capital Roads Department (265,300), as well as the legally restricted Development Charges (707,614) and 5% Parkland (102,781). A balance in brackets means the account is overdrawn, which in practice means it is being covered by other money. The same budget lists "Capital Tax Requisition" as a saving of $1,410,942, and adds $511,101 to the Asset Investment Reserve, set at 2% of the levy. In the audited statements, the working capital reserve fell from $3,959,358 at the end of 2023 to $837,108 at the end of 2024.

Found by reading the town's own documents · 3 sources

Worth askingRising costs

What will policing cost after the Township's six-year OPP agreement ends, with the 2026 bill already up $335,336?

$335,336increase in the OPP bill in the 2026 budget

The Township pays the Ontario Provincial Police (OPP) for policing. The 2026 budget shows "Police Operations" rising from $2,962,297 to $3,297,633, and the Township lists "OPP Billing" at $335,336 among its cost increases. To soften the jump it takes $200,000 from a policing reserve, up from $50,000, and the reserve is forecast to fall from $743,500 to $543,500. The audited statements say the OPP agreement runs six years from December 2020 at roughly $3.1 million a year. Worked out by us, a six-year term from December 2020 ends around December 2026.

Found by reading the town's own documents · 4 sources

Good to know

Good to know

Background that helps make sense of the rest.

Good to knowMoney health

How will the Township pay the $9,478,607 it owes for closing landfills and removing asbestos, when only about $0.4 million is set aside for landfill closing?

$9,478,607asset retirement obligations at December 31, 2024 (landfills and asbestos)

Under public sector accounting rules, the Township must record in its books the future cost of closing its landfill sites and removing asbestos from its buildings. At the end of 2024 that obligation was $9,478,607, of which $8,914,902 is for landfills. The statements list "Unfunded asset retirement obligations" of $9,426,982 in the Township's equity, which means no money has been set aside for them. The 2026 budget shows a "Landfill Closure" reserve of $422,858 at the end of 2025. The statements say the Township has five active and five inactive landfill sites, and that the remaining life of active sites runs from 2 years to 42 years.

Found by reading the town's own documents · 3 sources

Good to knowOpenness

Why were the 2024 audited statements signed on October 23, 2025, and where are the 2025 statements?

October 23, 2025date of the auditor's report on the 2024 statements, the newest posted

Audited financial statements are the yearly report card on a township's money, checked by an outside accountant. The auditor's report on the 2024 statements is dated October 23, 2025, and the one on the 2023 statements is dated December 3, 2024. On October 5, 2026, the Township's financial reports page listed 2024 as the newest audited statements and had none for 2025. The signing dates are well after the end of the year in both cases.

Found by reading the town's own documents · 3 sources

Each question in full

Needs an answerFound automatically from financial reports

Why did the cost of parks, arena and library grow 98% in 5 years?

+98%parks, arena and library, 2019 to 2024

South Frontenac spent $1.0M on parks, arena and library in 2019 and $2.0M in 2024. Prices only went up about 18% in that time. Only 3 of 56 similar towns had faster growth here.

Why did the cost of parks, arena and library grow 98% in 5 years?
+98%
Show as a table
YearParks, arena and libraryPrices (inflation)
2019+0%+0%
2020−34%+1%
2021−14%+4%
2022+2%+11%
2023+58%+16%
2024+98%+18%

Change since the first year shown. The grey line is how much prices rose overall, for comparison.

Why it matters

When one area grows much faster than prices, it is either doing more (which may be great) or paying more for the same thing. Residents deserve to know which.

It could be because…

  • The town added a service, a building or staff that residents asked for.
  • Costs were moved from another area, so the total did not really change.
  • Accounting rules changed how costs are sorted.
  • Large one-time costs, like a study, lawsuit or repair, landed in one year.

Questions you could ask

  1. What did the extra $1.0M a year pay for?
  2. Why did arena and buildings go from $278K to $1.0M?
  3. 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 South Frontenac? Send us your answer and we will publish it with this question.

The evidence

  1. Parks, arena and library: 2019 $1.0M, 2020 $680K, 2021 $878K, 2022 $1.0M, 2023 $1.6M, 2024 $2.0M.

    Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy

  2. Biggest driver: Arena and buildings, from $278K to $1.0M.

    Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy

  3. Typical growth among similar towns: 35%. South Frontenac ranks 4th of 57.

    Ontario Financial Information Return (FIR), 2024, 56 similar municipalities · Schedule 40 · archived copy

↑ All questions

Needs an answerFound automatically from financial reports

Why did the cost of roads and snow grow 92% in 5 years?

+92%roads and snow, 2019 to 2024

South Frontenac spent $4.2M on roads and snow in 2019 and $8.1M in 2024. Prices only went up about 18% in that time. Only 1 of 56 similar towns had faster growth here.

Why did the cost of roads and snow grow 92% in 5 years?
+92%
Show as a table
YearRoads and snowPrices (inflation)
2019+0%+0%
2020+13%+1%
2021−22%+4%
2022+78%+11%
2023+76%+16%
2024+92%+18%

Change since the first year shown. The grey line is how much prices rose overall, for comparison.

Why it matters

When one area grows much faster than prices, it is either doing more (which may be great) or paying more for the same thing. Residents deserve to know which.

It could be because…

  • The town added a service, a building or staff that residents asked for.
  • Costs were moved from another area, so the total did not really change.
  • Accounting rules changed how costs are sorted.
  • Large one-time costs, like a study, lawsuit or repair, landed in one year.

Questions you could ask

  1. What did the extra $3.9M a year pay for?
  2. Why did roadsides and signs go from $1.0M to $3.9M?
  3. 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 South Frontenac? Send us your answer and we will publish it with this question.

The evidence

  1. Roads and snow: 2019 $4.2M, 2020 $4.8M, 2021 $3.3M, 2022 $7.5M, 2023 $7.4M, 2024 $8.1M.

    Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy

  2. Biggest driver: Roadsides and signs, from $1.0M to $3.9M.

    Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy

  3. Typical growth among similar towns: 27%. South Frontenac ranks 2nd of 57.

    Ontario Financial Information Return (FIR), 2024, 56 similar municipalities · Schedule 40 · archived copy

↑ All questions

Worth askingFound by reading the town's documents

How much of the $15,576,162 Verona housing project in the 2026 budget is grant, how much is borrowing, and who pays it back?

$15,576,162Verona Housing Project in the 2026 capital budget, noted as "Grant and Financing"

The 2026 budget adds up to $56,380,789, and one project makes up more than a quarter of it. The capital list (the list of big building and road projects) shows the Verona Housing Project at $15,576,162 for 2026, funded by "Grant and Financing". The Township's only loan in its 2024 audited statements was a $126,782 water debenture that residents repay. At the end of 2024 it had cash of $6,286,131 and long-term investments of $17,186,196, part of which is held for restricted funds. The Township has said it expects a $3.2 million provincial grant for the water system that would serve the project, and that the project would have about 100 homes. We did not find, in the documents we could read, how the rest is to be paid for. Worked out by us, $3.2 million is about a fifth of $15,576,162.

Why it matters

A loan taken for housing has to be repaid by someone: rents, senior governments or all taxpayers in the Township. The budget shows the cost, but the pages we read do not show who carries it. Because the project is so large next to the Township's savings, residents may reasonably want the split and the repayment plan before the next council starts work.

It could be because…

  • Most of the money may come from other governments' housing programs or a low-interest loan that the project's own rents repay, so the tax levy is not touched.
  • The budget may list the whole project cost up front, even though it will be paid and built in phases over several years.
  • The $15,576,162 may be a ceiling that lets staff apply for and accept grants and loans as they are announced, and not a figure Council expects to borrow in full.
  • The Township already got a separate provincial grant for the water system, which shows that outside money is being lined up.

Questions you could ask

  1. Of the 15,576,162 in the 2026 capital budget for Verona housing, how much is grant, how much is a loan, and who is the lender?
  2. Who repays any loan: the project's rents, a senior government, or the Township's tax levy? Has Council seen a repayment plan?
  3. What happens to the budget if a grant is smaller than hoped or comes later than the spending?
  4. Will the Township publish one page showing the total cost, the funding sources and the repayment plan for the Verona project?

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 South Frontenac? Send us your answer and we will publish it with this question.

The records that would answer this can be requested: Verona Housing Project: funding sources and repayment plan, with wording you can copy.

The evidence

  1. Capital budget sheet, Corporate Services, line 1, project 22-06 "Verona Housing Project": 859,587 already approved before 2026, 15,576,162 in the 2026 column and 12,637,402 in the next year's column (our reading of the columns). The funding column headed "Other" shows 15,576,162, and the Notes column says "Grant and Financing". The page total for 2026 across all projects is 25,413,162.

    Approved 2026 South Frontenac Budget (January 22, 2026) · 2026 Draft Capital Budget, PDF page 16, Corporate Services line 1 and Total row

  2. Summary of Revenue and Expense: "Other" revenue was 100,200 in the 2025 budget and is 15,608,562 in the 2026 budget. "General Government" expense goes from 8,111,999 to 23,786,786. "TOTAL Expense" for 2026 is 56,380,789. The Corporate Services page shows "Transfer to Capital" of 15,876,162 against 420,001 the year before.

    Approved 2026 South Frontenac Budget (January 22, 2026) · Schedule B, PDF page 4, lines 10, 14 and 30; Corporate Services, PDF page 6, line 61

  3. The Township announced it "is set to receive $3.2 million dollars from the Housing-Enabling Water System Fund" for the communal servicing of the Verona Housing Project, "an estimated 100 units", and that this "will help partially fund the servicing".

    South Frontenac Receives Substantial Provincial Grant for their Verona Housing Project (news release, August 14, 2025) · News release, first two paragraphs

  4. Note 14: the only long-term liability is an amortizing debenture of 126,782 (2023: 154,324 as printed) for the Sydenham Water Works, where "the responsibility for payment of principal and interest charges for the loan has been assumed by individuals". The statement of financial position shows cash of 6,286,131 at December 31, 2024, down from 7,952,191, and "Long-term investments (note 5)" of 17,186,196.

    Consolidated Financial Statements, Year ended December 31, 2024 (KPMG LLP, October 23, 2025) · Note 14, PDF page 28 (printed page 22); Statement of Financial Position, PDF page 7 (printed page 1)

  5. Note 13(b): the Township and four other municipalities set up the Frontenac Municipal Services Corporation to run shared water and wastewater services. The Township owns 58.62% of its Class A common shares, and in 2024 "committed to a financial contribution of $326,747, paid over a five-year period", all recorded as a 2024 expense.

    Consolidated Financial Statements, Year ended December 31, 2024 (KPMG LLP, October 23, 2025) · Note 13(b), PDF page 27 (printed page 21)

↑ All questions

Worth askingFound by reading the town's documents

Why did actual capital spending land so far from the budget, $10.7 million budgeted and $21.7 million spent in 2023, then $17.8 million budgeted and $11.3 million spent in 2024?

$11,286,113capital spending in 2024, against a budget of $17,766,740

Capital spending means paying for roads, bridges, buildings and equipment. In 2023 the budget planned $10,720,250 and the Township spent $21,696,594. In 2024 it planned $17,766,740 and spent $11,286,113. Worked out by us, that is $6,480,627 less than planned in 2024. The yearly surplus also differs from the plan: the 2023 budget planned a deficit of $1,202,682 and the result was a surplus of $5,145,097, while the 2024 budget planned a surplus of $2,297,474 and the result was $1,134,725. The statements explain that the budget and the audited results are prepared on different bases. The 2026 budget carries $7,148,837 of projects approved in earlier years.

Why it matters

A budget is the promise made to taxpayers. When spending on big projects runs far above or below it, it is hard to tell whether projects were late, cheaper, or paid for with money not shown in the budget. Unspent money is not lost, since it stays in reserves, but delay can mean roads and bridges cost more later.

It could be because…

  • Large road and bridge projects often start in one year and finish in the next, and the budget books the whole cost in the year it is approved. The 2026 budget lists projects approved in earlier years that are still under way.
  • In 2023 the Township may have finished projects that were budgeted in earlier years, which would make that year's spending higher than that year's budget.
  • The statements say the budget is prepared differently from the audited results, so some of each gap is accounting and not a miss.
  • A grant that did not arrive in 2024 may have delayed the projects it was meant to pay for (government grants were budgeted at 3,315,611 and came in at 2,235,655).

Questions you could ask

  1. For 2023 and 2024, which projects account for the gap between budgeted and actual capital spending?
  2. Can the Township publish a yearly list of approved projects not yet finished, with the money set aside for each?
  3. Could the budget show capital on the same basis as the audited statements, so residents can compare the two directly?

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 South Frontenac? Send us your answer and we will publish it with this question.

The evidence

  1. Note 18, Budget figures: "Capital expenses" budget (17,766,740), actual (11,286,113). "Net transfers from reserves" budget (6,694,332), actual (1,448,523). The note explains the budget "was not prepared on a basis consistent with that used to report actual results".

    Consolidated Financial Statements, Year ended December 31, 2024 (KPMG LLP, October 23, 2025) · Note 18, PDF page 37 (printed page 31)

  2. Statement of operations: "Annual surplus" budget 2,297,474, actual 1,134,725. "Government grants" budget 3,315,611, actual 2,235,655. "General government" expense budget 3,053,779, actual 3,716,021.

    Consolidated Financial Statements, Year ended December 31, 2024 (KPMG LLP, October 23, 2025) · Consolidated Statement of Operations, PDF page 8 (printed page 2)

  3. Note 19, Budget figures for 2023: "Net revenues" budget (1,202,682), actual 5,145,097. "Capital expenses" budget (10,720,250), actual (21,696,594).

    Consolidated Financial Statements, Year ended December 31, 2023 (KPMG LLP, December 3, 2024) · Note 19, PDF page 41 (printed page 35)

  4. The 2026 capital sheet has a column "2026 Pre-Approved" (money approved in an earlier budget towards a project). Its total is 7,148,837. Examples: Road 38 Design and Construction 3,766,650; Westport Road 1,362,500; Murvale Creek Culvert 831,000.

    Approved 2026 South Frontenac Budget (January 22, 2026) · 2026 Draft Capital Budget, PDF page 16, Total row and lines 14, 15 and 16

↑ All questions

Worth askingFound by reading the town's documents

Why does the 2026 budget forecast several savings accounts below zero at the end of 2025, while the tax-funded capital amount is cut by $1,410,942?

(261,390)Asset Investment Reserve, forecast balance at the end of 2025 (brackets mean overdrawn)

Reserves are savings accounts that Council sets aside for later costs. The reserves forecast in the 2026 budget shows these balances at the end of 2025: Asset Investment Reserve (261,390), Fiscal Working Funds (207,229), Capital Fire Department (19,956) and Capital Roads Department (265,300), as well as the legally restricted Development Charges (707,614) and 5% Parkland (102,781). A balance in brackets means the account is overdrawn, which in practice means it is being covered by other money. The same budget lists "Capital Tax Requisition" as a saving of $1,410,942, and adds $511,101 to the Asset Investment Reserve, set at 2% of the levy. In the audited statements, the working capital reserve fell from $3,959,358 at the end of 2023 to $837,108 at the end of 2024.

Why it matters

Reserves are how a township pays for replacing roads, trucks and buildings without sudden tax jumps. An overdrawn reserve means money was spent before it was saved. That is common when a project is paid first and a grant or development charge arrives later, but residents can fairly ask how long each account stays below zero and how it is repaid.

It could be because…

  • Development charges and parkland money often run negative on paper because the Township builds first and collects the fees from new homes later.
  • The Asset Investment Reserve is new (the budget adds a yearly contribution of 2% of the levy), so it may have been started by borrowing from other reserves on purpose and repaid over a few years.
  • The reserves forecast shows all six of these accounts back above zero at the end of 2026.
  • The 2026 budget cut to the capital requisition may reflect fewer projects being funded from tax, because grants cover more of the work.

Questions you could ask

  1. Which reserves are overdrawn at the end of 2025, by how much, and who approved covering them with other reserves?
  2. When will each overdrawn account be back above zero, and where does the repayment come from?
  3. What does the 1,410,942 cut to the "Capital Tax Requisition" fund less of, and does it affect road or bridge work?
  4. Why do the budget's reserve groupings differ from the audited statements' (the budget shows 7,808,090 for 2025, the statements 18,900,848 for 2024), and can the Township show how one leads to the other?

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 South Frontenac? Send us your answer and we will publish it with this question.

The records that would answer this can be requested: Reserves forecast: overdrawn accounts and repayment, with wording you can copy.

The evidence

  1. Reserves and Reserve Funds Forecast, "BALANCE (PROJECTED) END OF YEAR 2025": Fiscal Working Funds (207,229); Asset Investment Reserve (261,390); Capital Fire Department (19,956); Capital Roads Department (265,300); 5% Parkland (102,781); Development Charges (707,614). The "Sub-total" for obligatory reserve funds is (372,426). The total across all reserves is 7,808,090 for end of 2025 and 7,440,435 for end of 2026.

    Approved 2026 South Frontenac Budget (January 22, 2026) · Reserves & Reserve Funds Forecast, PDF page 17

  2. High Level Summary of Changes, "Cost Savings": "Capital Tax Requisition" -1,410,942. Under "Increased Costs": "Current Year Asset Investment Reserve Impact (2% of current year levy)" 511,101 and "Increased Reserve Transfer - Public Services Fleet" 100,000.

    Approved 2026 South Frontenac Budget (January 22, 2026) · High Level Summary of Changes, PDF page 2

  3. Schedule 1, Composition of Reserves: "Working capital" 837,108 at the end of 2024, against 3,959,358 at the end of 2023. "Total reserves and reserve funds" 18,900,848 against 20,349,371.

    Consolidated Financial Statements, Year ended December 31, 2024 (KPMG LLP, October 23, 2025) · Schedule 1, PDF page 38 (printed page 32)

↑ All questions

Worth askingFound by reading the town's documents

What will policing cost after the Township's six-year OPP agreement ends, with the 2026 bill already up $335,336?

$335,336increase in the OPP bill in the 2026 budget

The Township pays the Ontario Provincial Police (OPP) for policing. The 2026 budget shows "Police Operations" rising from $2,962,297 to $3,297,633, and the Township lists "OPP Billing" at $335,336 among its cost increases. To soften the jump it takes $200,000 from a policing reserve, up from $50,000, and the reserve is forecast to fall from $743,500 to $543,500. The audited statements say the OPP agreement runs six years from December 2020 at roughly $3.1 million a year. Worked out by us, a six-year term from December 2020 ends around December 2026.

Why it matters

The Township has set money aside to smooth a big increase, but a reserve can only be used a few times. If the next agreement costs more again, the tax levy will carry it.

It could be because…

  • Police contract costs rise with the officers' pay settlements and the Province's billing formula, which the Township does not set.
  • The Township says it put the reserve in place to stabilize this exact increase, so using it now is the plan, not a surprise.
  • The budget also adds a new "OPP board operations" line of 50,300 for the local police services board, which is new in this budget.

Questions you could ask

  1. When does the OPP agreement end, and what does the OPP say the next one will cost?
  2. How many more years can the policing reserve cover increases before the levy must carry the full amount?
  3. Why is the 2026 OPP bill above the roughly $3.1 million the statements give for the current agreement?

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 South Frontenac? Send us your answer and we will publish it with this question.

The evidence

  1. Police detail: "Police Operations" 2025 budget 2,962,297, 2026 budget 3,297,633, difference 335,336. "Transfer from Reserves" 50,000 in 2025 and 200,000 in 2026. The explanation of variances reads "Transfer to stabilize OPP operating cost increase" and "OPP cost - South Frontenac share".

    Approved 2026 South Frontenac Budget (January 22, 2026) · Police, PDF page 8, lines 5 and 11 and Explanation of Significant Variances

  2. High Level Summary of Changes, "Increased Costs": "OPP Billing" 335,336, and "Police service board" 16,767.

    Approved 2026 South Frontenac Budget (January 22, 2026) · High Level Summary of Changes, PDF page 2

  3. Reserves forecast, "Policing Costs" under Stabilization: 743,500 at the end of 2025, a 2026 draw of 200,000, 543,500 at the end of 2026.

    Approved 2026 South Frontenac Budget (January 22, 2026) · Reserves & Reserve Funds Forecast, PDF page 17, Stabilization

  4. Note 13(a): the agreement with the Ontario Provincial Police has a term of "six years, commencing December 2020 at an annual cost of approximately $3.1 million".

    Consolidated Financial Statements, Year ended December 31, 2024 (KPMG LLP, October 23, 2025) · Note 13(a), PDF page 27 (printed page 21)

↑ All questions

Worth askingFound automatically from financial reports

Why did the cost of water, sewers and garbage grow 47% in 5 years?

+47%water, sewers and garbage, 2019 to 2024

South Frontenac spent $2.4M on water, sewers and garbage in 2019 and $3.4M in 2024. Prices only went up about 18% in that time.

Why did the cost of water, sewers and garbage grow 47% in 5 years?
+47%
Show as a table
YearWater, sewers and garbagePrices (inflation)
2019+0%+0%
2020+29%+1%
2021+40%+4%
2022+70%+11%
2023+46%+16%
2024+47%+18%

Change since the first year shown. The grey line is how much prices rose overall, for comparison.

Why it matters

When one area grows much faster than prices, it is either doing more (which may be great) or paying more for the same thing. Residents deserve to know which.

It could be because…

  • The town added a service, a building or staff that residents asked for.
  • Costs were moved from another area, so the total did not really change.
  • Accounting rules changed how costs are sorted.
  • Large one-time costs, like a study, lawsuit or repair, landed in one year.

Questions you could ask

  1. What did the extra $1.1M a year pay for?
  2. Why did the dump (landfill) go from $632K to $1.2M?
  3. 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 South Frontenac? Send us your answer and we will publish it with this question.

The evidence

  1. Water, sewers and garbage: 2019 $2.4M, 2020 $3.0M, 2021 $3.3M, 2022 $4.0M, 2023 $3.4M, 2024 $3.4M.

    Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy

  2. Biggest driver: The dump (landfill), from $632K to $1.2M.

    Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy

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Good to knowFound by reading the town's documents

How will the Township pay the $9,478,607 it owes for closing landfills and removing asbestos, when only about $0.4 million is set aside for landfill closing?

$9,478,607asset retirement obligations at December 31, 2024 (landfills and asbestos)

Under public sector accounting rules, the Township must record in its books the future cost of closing its landfill sites and removing asbestos from its buildings. At the end of 2024 that obligation was $9,478,607, of which $8,914,902 is for landfills. The statements list "Unfunded asset retirement obligations" of $9,426,982 in the Township's equity, which means no money has been set aside for them. The 2026 budget shows a "Landfill Closure" reserve of $422,858 at the end of 2025. The statements say the Township has five active and five inactive landfill sites, and that the remaining life of active sites runs from 2 years to 42 years.

Why it matters

Landfills have to be capped and watched for decades. If the work is paid only when it is due, a future council and its taxpayers get a large bill at once. The question is the plan to pay for it, not the size of the number alone.

It could be because…

  • The obligation is an estimate over twenty-five years of future costs, discounted to today, and is spread over many years of closings.
  • The Township first recorded these obligations in 2023 when it adopted the accounting standard PS 3280 (the note shows an adjustment of 5,059,674), so the large number is mostly a new way of counting a long-standing cost.
  • The budget adds money to the landfill reserve (40,000 in 2026, against a 10,000 draw for a slope stability review at one site).

Questions you could ask

  1. Does the Township have a plan, and a timeline, for how much to put aside each year toward landfill closing?
  2. Which active landfill sites are near the 2-year end of their life, and when will they close?

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 South Frontenac? Send us your answer and we will publish it with this question.

The evidence

  1. Note 10: total asset retirement obligations at the end of 2024 are 9,478,607, of which landfill closure is 8,914,902. The note says the Township "currently has five active and five inactive landfill sites" and the "estimated remaining life of the active landfill sites ranges from 2 years to 42 years".

    Consolidated Financial Statements, Year ended December 31, 2024 (KPMG LLP, October 23, 2025) · Note 10(a) and the table, PDF pages 25 and 26 (printed pages 19 and 20)

  2. Note 11, Municipal equity: "Unfunded asset retirement obligations" (9,426,982) against (9,408,902) a year earlier.

    Consolidated Financial Statements, Year ended December 31, 2024 (KPMG LLP, October 23, 2025) · Note 11, PDF page 27 (printed page 21)

  3. Reserves forecast, "Landfill Closure" under Reserve Funds and Trusts: 422,858 at the end of 2025, a 10,000 draw for capital, 40,000 added, 452,858 at the end of 2026.

    Approved 2026 South Frontenac Budget (January 22, 2026) · Reserves & Reserve Funds Forecast, PDF page 17, Reserve Funds and Trusts

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Good to knowFound by reading the town's documents

Why were the 2024 audited statements signed on October 23, 2025, and where are the 2025 statements?

October 23, 2025date of the auditor's report on the 2024 statements, the newest posted

Audited financial statements are the yearly report card on a township's money, checked by an outside accountant. The auditor's report on the 2024 statements is dated October 23, 2025, and the one on the 2023 statements is dated December 3, 2024. On October 5, 2026, the Township's financial reports page listed 2024 as the newest audited statements and had none for 2025. The signing dates are well after the end of the year in both cases.

Why it matters

Voters in the October 26, 2026 election cannot see how the Township's money did in 2025 from audited numbers. The 2026 budget compares itself to a 2025 budget, but the audited 2025 results are not public yet.

It could be because…

  • The 2025 audit may be under way and the statements may be posted after Council approves them, which can happen at a meeting after the one on October 6, 2026.
  • The audit may have been delayed by the new accounting rules the Township adopted in 2023 and 2024, such as those for asset retirement obligations.
  • The Township may have other 2025 numbers, such as its provincial return, that are filed before the audited statements are posted.

Questions you could ask

  1. When will Council receive the audited 2025 statements, and when will they be posted?
  2. Why did the 2024 audit finish in late October 2025, and what is the Township's target date for 2025?

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 South Frontenac? Send us your answer and we will publish it with this question.

The evidence

  1. Independent Auditor's Report on the 2024 statements, signed by KPMG LLP in Kingston, dated October 23, 2025. The opinion is that the statements "present fairly" the Township's position.

    Consolidated Financial Statements, Year ended December 31, 2024 (KPMG LLP, October 23, 2025) · Independent Auditor's Report, PDF pages 4 to 6 (date on PDF page 6)

  2. Independent Auditor's Report on the 2023 statements, signed by KPMG LLP in Kingston, dated December 3, 2024.

    Consolidated Financial Statements, Year ended December 31, 2023 (KPMG LLP, December 3, 2024) · Independent Auditor's Report, PDF pages 4 to 6 (date on PDF page 6)

  3. Under "Audited Financial Statements" the page lists "2024 Financial Statements" first, followed by 2023, 2022 and earlier years. No 2025 statements are listed. We read the page on October 5, 2026.

    Township of South Frontenac: Financial Reports (web page) · Audited Financial Statements list

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Good to knowFound automatically from financial reports

Why does South Frontenac spend more than most similar towns on garbage, dump and recycling?

$310per home on garbage, dump and recycling, 2024

South Frontenac spent about $310 per home on garbage, dump and recycling in 2024. The typical similar town spent $36. Only 1 of 56 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

  1. What makes this cost higher here than in similar towns?
  2. When were the main contracts in this area last put out to competitive tender?

You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.

Speak for South Frontenac? Send us your answer and we will publish it with this question.

The evidence

  1. Garbage, dump and recycling per home: South Frontenac $310; typical similar town $36; ranked 2nd highest of 57.

    Ontario Financial Information Return (FIR), 2024, 56 similar municipalities · Schedule 40 and Schedule 2 · archived copy

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Good to knowFound automatically from financial reports

Why does South Frontenac spend more than most similar towns on snow ploughing?

$135per home on snow ploughing, 2024

South Frontenac spent about $135 per home on snow ploughing in 2024. The typical similar town spent $72. Only 8 of 56 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

  1. What makes this cost higher here than in similar towns?
  2. When were the main contracts in this area last put out to competitive tender?

You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.

Speak for South Frontenac? Send us your answer and we will publish it with this question.

The evidence

  1. Snow ploughing per home: South Frontenac $135; typical similar town $72; ranked 9th highest of 57.

    Ontario Financial Information Return (FIR), 2024, 56 similar municipalities · Schedule 40 and Schedule 2 · archived copy

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