Questions · 11 so far
We read The North Shore's financial reports and meeting minutes, and compared its numbers with 35 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
$432per home on council, 2024
The North Shore spent about $432 per home on council in 2024. The typical similar town spent $137. None of the 35 similar towns spent more.
Found automatically from the town's financial reports · 1 source
There may well be a good reason. It is still worth asking what it is.
$1,183,649landfill closure and after-care cost on the books at the end of 2024, after $992,567 a year earlier
The Township owns an active landfill (the dump). Ontario law requires it to be closed and watched for years afterwards, and the statements record that future cost as a liability (money owed later). In 2024 the Township raised its estimate of that cost by $165,036, to $1,183,649. The statements say the site has about four years of life left, with closure expected in 2028, and that the Township is applying to expand it. They also say the cost "will be funded from future taxation revenues". At the end of 2024 the reserves (savings set aside by Council) were $685,688.
Found by reading the town's own documents · 3 sources
$415,946net debt at the end of 2024, after $249,878 a year earlier
Net debt is what the Township owes minus the cash and money owed to it (its financial assets). It was $249,878 at the end of 2023 and $415,946 at the end of 2024. The Township ran an annual deficit of $247,933 in 2024, against a budgeted deficit of $241,674, after a deficit of $93,119 in 2023. Cash fell from $205,621 to $180,408. The Township's accumulated surplus (everything it owns less what it owes, mostly roads, pipes and buildings) fell from $5,364,453 to $5,116,687.
Found by reading the town's own documents · 3 sources
$271,962taxes owing at the end of 2024, before a $40,000 allowance, after $123,752 a year earlier
Taxes receivable is the property tax residents owed the Township and had not paid at year end. It was $123,752 at the end of 2023 and $271,962 at the end of 2024 before a new set-aside of $40,000 for taxes that may never be collected. The current-year part grew from $93,313 to $220,247. Municipal taxation revenue for 2024 was $1,276,371.
Found by reading the town's own documents · 2 sources
April 1, 2026date of the auditor's report on the 2024 statements, the newest audited year we found posted
The Township's finance page lists audited statements for 2024, 2022, 2021, 2020 and 2019. We did not find statements for 2023 or 2025. The 2024 statements carry an auditor's report dated April 1, 2026, which is 15 months after the year ended (worked out by us). The latest budget by-law listed is for 2023, and we did not find budgets for 2024, 2025 or 2026. The 2022 statements, the 2023 budget by-law, the meeting minutes and a 2025 special budget meeting agenda we opened are all pictures of pages with no text a screen reader or search tool can read. We found no council pay statement.
Found by reading the town's own documents · 2 sources
+64%running the town office, 2019 to 2024
The North Shore spent $329K on running the town office in 2019 and $541K in 2024. Prices only went up about 18% in that time. Only 6 of 35 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
Background that helps make sense of the rest.
$38,716.35cost of complaints to the Integrity Commissioner in 2024
The Integrity Commissioner is an outside lawyer who looks at complaints that a member of council broke the Township's code of conduct. In 2024 the Township received sixteen complaints. Twelve led to reports to Council and four were dismissed. The Commissioner says handling the complaints cost $38,716.35, and giving advice cost another $1,615.90. We do not describe the complaints or the people involved. A complaint is not a finding that anything went wrong.
Found by reading the town's own documents · 1 source
$591,037general government spending in 2024, against a budget of $466,024
General government is the Township's running of itself: council, the office, the finances and similar costs. The statements show $591,037 spent in 2024, against a budget of $466,024 and $448,416 in 2023. The statements do not explain the difference. The total expenses were $2,305,535 against a budget of $2,256,605.
Found by reading the town's own documents · 1 source
$693,369deferred revenue (other) at the end of 2024, after $521,873 a year earlier
Some grants may only be used for set projects. The Township books them as "deferred revenue" (money received but not yet used) until it spends them. At the end of 2024 that came to $693,369, up from $521,873. The biggest parts were $420,666 from the Ontario Community Infrastructure Fund (OCIF) and $257,524 of NORDS funding.
Found by reading the town's own documents · 1 source
−$416Knet financial position, 2024
In 2019, The North Shore had $149K more in cash and money owed to it than it owed to others. By 2024 it was −$416K. About 209% of that change ($1.2M) is a new accounting rule from 2023: towns must now record the future cost of closing things like a landfill. That is not new spending or borrowing. Even leaving that out, only 12 of 35 similar towns are in a weaker position.
Found automatically from the town's financial reports · 2 sources
$420per home on garbage, dump and recycling, 2024
The North Shore spent about $420 per home on garbage, dump and recycling in 2024. The typical similar town spent $279. Only 4 of 35 similar towns spent more.
Found automatically from the town's financial reports · 1 source
$432per home on council, 2024
The North Shore spent about $432 per home on council in 2024. The typical similar town spent $137. None of the 35 similar towns spent more.
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.
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 The North Shore? Send us your answer and we will publish it with this question.
Council per home: The North Shore $432; typical similar town $137; ranked 1st highest of 36.
Ontario Financial Information Return (FIR), 2024, 35 similar municipalities · Schedule 40 and Schedule 2 · archived copy
$1,183,649landfill closure and after-care cost on the books at the end of 2024, after $992,567 a year earlier
The Township owns an active landfill (the dump). Ontario law requires it to be closed and watched for years afterwards, and the statements record that future cost as a liability (money owed later). In 2024 the Township raised its estimate of that cost by $165,036, to $1,183,649. The statements say the site has about four years of life left, with closure expected in 2028, and that the Township is applying to expand it. They also say the cost "will be funded from future taxation revenues". At the end of 2024 the reserves (savings set aside by Council) were $685,688.
The clean-up bill is larger than all the Township's reserves together, and the statements name taxes as the way it will be paid. Residents may face a large bill, or higher taxes, when the site closes. If the expansion is approved, closure moves later, but the Township would then have a bigger site to 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 The North Shore? Send us your answer and we will publish it with this question.
Note 14, Asset retirement obligation: balance, beginning of year $ 992,567; change in estimate 165,036; accretion expense 26,046; balance, end of year $ 1,183,649. The note says the site has "a remaining operating life of approximately 4 years and expected closure in 2028", that the Township "is proceeding with an application to expand the site to accept an additional 39,990 m3 of waste", and that "Obligations related to landfill closure will be funded from future taxation revenues."
Consolidated Financial Statements, December 31, 2024 · Note 14, Asset retirement obligation (continued), PDF page 21
Note 17, Accumulated surplus: reserves set aside by Council for cash flow reserves 199,204 and for capital purposes 486,484, a total of 685,688.
Consolidated Financial Statements, December 31, 2024 · Note 17, Accumulated surplus, PDF page 24
Note 16, Tangible capital assets, 2024 additions: Landfill 212,555 of the total additions of $ 411,029.
Consolidated Financial Statements, December 31, 2024 · Note 16, Tangible capital assets, PDF page 22
$415,946net debt at the end of 2024, after $249,878 a year earlier
Net debt is what the Township owes minus the cash and money owed to it (its financial assets). It was $249,878 at the end of 2023 and $415,946 at the end of 2024. The Township ran an annual deficit of $247,933 in 2024, against a budgeted deficit of $241,674, after a deficit of $93,119 in 2023. Cash fell from $205,621 to $180,408. The Township's accumulated surplus (everything it owns less what it owes, mostly roads, pipes and buildings) fell from $5,364,453 to $5,116,687.
The Township is wearing out its roads, water pipes and buildings faster than it is paying to replace them, and it is spending more than it raises. If this continues, repairs will need more borrowing, higher taxes or fewer services.
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 The North Shore? Send us your answer and we will publish it with this question.
Statement of Change in Net Debt: annual deficit $ (241,674) budget, $ (247,933) actual 2024, $ (93,119) actual 2023; net debt, end of year $ (323,315) budget, $ (415,946) actual 2024, $ (249,878) actual 2023.
Consolidated Financial Statements, December 31, 2024 · Consolidated Statement of Change in Net Debt, PDF page 9
Statement of Financial Position: cash $ 180,408 (2023: $ 205,621); portfolio investments 1,200,467; net debt (415,946); accumulated surplus $ 5,116,687 (2023: $ 5,364,453).
Consolidated Financial Statements, December 31, 2024 · Consolidated Statement of Financial Position, PDF page 7
Note 19, Budget information: "The budget adopted by Council was not prepared on a basis consistent with that used to report actual results". Annual deficit per budget approved by Council $ -; transfer from reserves (73,437); amortization of tangible capital assets (492,039); investment in tangible capital assets 323,802; annual deficit per the statement of operations $ (241,674).
Consolidated Financial Statements, December 31, 2024 · Note 19, Budget information, PDF page 24
$271,962taxes owing at the end of 2024, before a $40,000 allowance, after $123,752 a year earlier
Taxes receivable is the property tax residents owed the Township and had not paid at year end. It was $123,752 at the end of 2023 and $271,962 at the end of 2024 before a new set-aside of $40,000 for taxes that may never be collected. The current-year part grew from $93,313 to $220,247. Municipal taxation revenue for 2024 was $1,276,371.
Property tax is the Township's main source of money. If more households and businesses are not paying on time, the Township has less cash to run services and must lean on its investments or on borrowing.
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 The North Shore? Send us your answer and we will publish it with this question.
Note 7, Taxes receivable, 2024 and 2023: Current $ 220,247 and $ 93,313; Past year 30,969 and 8,434; Previous years 7,017 and 2,754; Penalties and interest 13,729 and 5,704; total 271,962 and 123,752; Allowance for doubtful taxes (40,000) in 2024; net $ 231,962 and $ 123,752.
Consolidated Financial Statements, December 31, 2024 · Note 7, Taxes receivable, PDF page 18
Statement of Operations, Revenues: Municipal taxation $ 1,276,371 actual 2024, $ 1,211,708 actual 2023.
Consolidated Financial Statements, December 31, 2024 · Consolidated Statement of Operations and Accumulated Surplus, PDF page 8
April 1, 2026date of the auditor's report on the 2024 statements, the newest audited year we found posted
The Township's finance page lists audited statements for 2024, 2022, 2021, 2020 and 2019. We did not find statements for 2023 or 2025. The 2024 statements carry an auditor's report dated April 1, 2026, which is 15 months after the year ended (worked out by us). The latest budget by-law listed is for 2023, and we did not find budgets for 2024, 2025 or 2026. The 2022 statements, the 2023 budget by-law, the meeting minutes and a 2025 special budget meeting agenda we opened are all pictures of pages with no text a screen reader or search tool can read. We found no council pay statement.
Residents cannot check how the Township spends their taxes if the statements and budgets are late, missing or unreadable. Posting scanned pictures also shuts out residents who use screen readers.
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 The North Shore? Send us your answer and we will publish it with this question.
The Finance page lists "2024 Financial Statements" (uploaded: Apr 1, 2026), "By-Law 23-41 2023 Budget" (uploaded: Sep 27, 2023), "2022 Financial Statements" (uploaded: May 23, 2023), "2021 Consolidated Financial Statement", "2020 Financial Statements" and "2019 Financial Statements". It lists no 2023 or 2025 statements and no budget after 2023.
Township of The North Shore, Finance page · list of files and documents, read October 7, 2026
Independent Auditor's Report signed by KPMG LLP, Sault Ste. Marie, dated April 1, 2026, on the consolidated statements for the year ended December 31, 2024; opinion that they "present fairly, in all material respects".
Consolidated Financial Statements, December 31, 2024 · Independent Auditor's Report, PDF page 6
+64%running the town office, 2019 to 2024
The North Shore spent $329K on running the town office in 2019 and $541K in 2024. Prices only went up about 18% in that time. Only 6 of 35 similar towns had faster growth here.
| Year | Running the town office | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | +63% | +1% |
| 2021 | +35% | +4% |
| 2022 | +17% | +11% |
| 2023 | +21% | +16% |
| 2024 | +64% | +18% |
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Money spent running the office is money not spent on roads, water or safety. When office costs grow much faster than the services people see, it is fair to ask what the extra money is buying.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for The North Shore? Send us your answer and we will publish it with this question.
Running the town office: 2019 $329K, 2020 $538K, 2021 $444K, 2022 $384K, 2023 $399K, 2024 $541K.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
Biggest driver: Senior management, from $233K to $372K.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
Typical growth among similar towns: 36%. The North Shore ranks 7th of 36.
Ontario Financial Information Return (FIR), 2024, 35 similar municipalities · Schedule 40 · archived copy
$38,716.35cost of complaints to the Integrity Commissioner in 2024
The Integrity Commissioner is an outside lawyer who looks at complaints that a member of council broke the Township's code of conduct. In 2024 the Township received sixteen complaints. Twelve led to reports to Council and four were dismissed. The Commissioner says handling the complaints cost $38,716.35, and giving advice cost another $1,615.90. We do not describe the complaints or the people involved. A complaint is not a finding that anything went wrong.
A small township pays for each complaint. The yearly cost is large for a township this small, and many complaints in a year may be a sign of friction on council that costs residents time and money.
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 The North Shore? Send us your answer and we will publish it with this question.
"There was sixteen complaints submitted to the Township of The North Shore in 2024. There were twelve reports submitted to Council, the remaining four complaints were dismissed." "Costs associated with Advice provided was $1,615.90; and ... Costs associated with Complaints was $38,716.35."
Integrity Commissioner Services - Annual Report - 2024 · page 3, Complaints/Applications for Inquiry
$591,037general government spending in 2024, against a budget of $466,024
General government is the Township's running of itself: council, the office, the finances and similar costs. The statements show $591,037 spent in 2024, against a budget of $466,024 and $448,416 in 2023. The statements do not explain the difference. The total expenses were $2,305,535 against a budget of $2,256,605.
This one line was $125,013 over budget (worked out by us), while all spending together was $48,930 over (worked out by us), so other lines came in under budget. Residents may want to know what the extra cost was for.
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 The North Shore? Send us your answer and we will publish it with this question.
Statement of Operations, Expenses: General government 466,024 budget 2024, 591,037 actual 2024, 448,416 actual 2023; Total expenses 2,256,605 budget, 2,305,535 actual 2024, 2,096,596 actual 2023.
Consolidated Financial Statements, December 31, 2024 · Consolidated Statement of Operations and Accumulated Surplus, PDF page 8
$693,369deferred revenue (other) at the end of 2024, after $521,873 a year earlier
Some grants may only be used for set projects. The Township books them as "deferred revenue" (money received but not yet used) until it spends them. At the end of 2024 that came to $693,369, up from $521,873. The biggest parts were $420,666 from the Ontario Community Infrastructure Fund (OCIF) and $257,524 of NORDS funding.
Unspent grant money is not lost, but projects it was meant for may be waiting. It also means some of the Township's cash is not free to spend on other things.
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 The North Shore? Send us your answer and we will publish it with this question.
Note 13, Deferred revenue - other, 2024 and 2023: OCIF - Core Infrastructure $ 420,666 and $ 312,096; NORDS funding 257,524 and 195,522; Future property taxes 15,179 and 14,255; total $ 693,369 and $ 521,873.
Consolidated Financial Statements, December 31, 2024 · Note 13, Deferred revenue - other, PDF page 20
−$416Knet financial position, 2024
In 2019, The North Shore had $149K more in cash and money owed to it than it owed to others. By 2024 it was −$416K. About 209% of that change ($1.2M) is a new accounting rule from 2023: towns must now record the future cost of closing things like a landfill. That is not new spending or borrowing. Even leaving that out, only 12 of 35 similar towns are in a weaker position.
| Year | Net financial position |
|---|---|
| 2019 | $149K |
| 2020 | $75,097 |
| 2021 | −$147K |
| 2022 | −$302K |
| 2023 | −$250K |
| 2024 | −$416K |
This number is one of the clearest signs of whether a town is living within its means. The accounting-rule part is a bill that will come due when the landfill closes, not money already spent. The rest is real borrowing and spending of savings.
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 The North Shore? Send us your answer and we will publish it with this question.
Net financial assets: 2019 $149K, 2020 $75,097, 2021 −$147K, 2022 −$302K, 2023 −$250K, 2024 −$416K.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 70, line 9945 · archived copy
Future landfill and similar closing costs recorded: $1.2M. Long-term debt: $117K. Temporary loans: $0.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 70, lines 2920, 2699, 2099 · archived copy
$420per home on garbage, dump and recycling, 2024
The North Shore spent about $420 per home on garbage, dump and recycling in 2024. The typical similar town spent $279. Only 4 of 35 similar towns spent more.
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.
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 The North Shore? Send us your answer and we will publish it with this question.
Garbage, dump and recycling per home: The North Shore $420; typical similar town $279; ranked 5th highest of 36.
Ontario Financial Information Return (FIR), 2024, 35 similar municipalities · Schedule 40 and Schedule 2 · archived copy