Questions · 9 so far
We read Tiny's financial reports and meeting minutes, and compared its numbers with 81 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
$7.5Min savings at the end of 2024
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Tiny had $7.5M saved at the end of 2024, up from $7.4M in 2019. That is 37% of one year's spending. Only 3 of 81 similar towns had less, compared with what they spend.
Found automatically from the town's financial reports · 2 sources
There may well be a good reason. It is still worth asking what it is.
$28 millionestimated project budget and construction loan limit, as stated in the 2024 statements
The Township is building a new administration centre. The 2024 audited statements say the project has an estimated budget of approximately $28 million, paid for first by an interest-only construction loan with a limit of $28 million (the loan is later meant to become a long-term debenture, which is a loan repaid over many years). The 2026 budget book shows the project in two places with different totals: a summary line of $9,741,000, and a detail page with expenses of $15,500,892 and a loan of $14,713,857. The Township's tax sheet says 2 cents of every tax dollar the Township keeps goes to "TTAC (debt financing)". We did not find a total cost, a total loan or a yearly repayment figure that matches across these pages.
Found by reading the town's own documents · 4 sources
$5,038,000cost of two properties, financed by donations and a $4.5 million two-year bank loan
The 2024 statements say that after year-end the Township agreed to buy two properties for $5,038,000, financed by donations and by a two-year bank loan of $4.5 million with monthly instalments of $21,250, including interest at 3.91% a year. Over 24 months those instalments add up to about $510,000 (worked out by us), far less than $4.5 million, so most of the loan would still be owing at the end of the two years unless it is repaid another way. The statements do not say how. The 2026 budget has a capital project called "Axler Block Development" with loan interest of $166,950. The pages we read do not say whether that is the same purchase.
Found by reading the town's own documents · 2 sources
$900,000put into the debt-financing reserve in 2026, against $925,904 of interest taken out (worked out by us)
A reserve is money saved for a set purpose. The Township keeps a debt-financing reserve to pay interest on its building loans. The 2026 budget puts $900,000 into it. The same budget takes out $758,954 for interest on the administration building and $166,950 for the Axler Block Development, which comes to $925,904 (worked out by us), $25,904 more than goes in. The loans are still growing, so the interest bill may grow with them. The Township pays this interest from the reserve rather than directly from the year's taxes.
Found by reading the town's own documents · 1 source
$811,494"Other" revenue in 2024, against a budget of $201,135
The 2024 budget for "Other" revenue was $201,135. The audited actual was $811,494. Investment income was also well above plan: budgeted at $197,000, it came in at $458,696. The notes break down the "other" line: "Donations, rents, sale of publications, etc." was $445,577, up from $61,768 in 2023. Total revenue was $26,859,839 against a budget of $25,839,674. The statements do not say what the donations were for.
Found by reading the town's own documents · 2 sources
$2,468,425general government salaries, wages and benefits in 2024, up from $2,122,334 in 2023
The "general government" part of the budget covers council, human resources and general administration. Its salaries, wages and benefits were $2,468,425 in 2024, up from $2,122,334 in 2023, a rise of about 16.3% (worked out by us). Its operating expenses rose about 16.6% (worked out by us), from $727,640 to $848,685. For the whole Township, salaries, wages and benefits rose about 6.9% (worked out by us), from $9,681,714 to $10,353,154. We did not find the Township's own explanation in the statements or the budget book.
Found by reading the town's own documents · 3 sources
3.99per cent blended tax rate increase for 2026, as stated by the Township
In 2024 "net municipal taxation" (the Township's own share of the tax bill, after what it collects for the County and the school boards) was $17,204,881, up from $15,848,771, a rise of about 8.6% (worked out by us). For 2026 the Township says Council approved a 3.99 per cent increase in the blended rate (Township, County and school taxes together). The 2026 budget also uses $508,000 transferred from prior years' surplus. The Township's own explanation is that the budget is built on its Asset Management Plan, and its web page says the increase may be reduced in the spring once the 2025 surplus is known. We did not find a posted update to say whether it was.
Found by reading the town's own documents · 3 sources
+75%water, sewers and garbage, 2019 to 2024
Tiny spent $1.7M on water, sewers and garbage in 2019 and $2.9M in 2024. Prices only went up about 18% in that time.
Found automatically from the town's financial reports · 2 sources
Background that helps make sense of the rest.
5recommendations from the Ombudsman, including accurate meeting notices, complete minutes and training
The Ontario Ombudsman is the independent officer who checks whether councils follow the rules for open meetings. In October 2023 the Ombudsman found that the Town of Midland, the Town of Penetanguishene and the Township of Tiny broke the open-meeting rules on April 19, 2022. The public notice for a joint airport task force presentation did not give up-to-date information on how to watch it online, and no minutes were kept. Tiny's council, with Penetanguishene's, disagreed with the Ombudsman's view that the task force was a committee of the municipalities. The Ombudsman made five recommendations, including training for committee members. The Township posts the report on its website.
Found by reading the town's own documents · 3 sources
$7.5Min savings at the end of 2024
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Tiny had $7.5M saved at the end of 2024, up from $7.4M in 2019. That is 37% of one year's spending. Only 3 of 81 similar towns had less, compared with what they spend.
| Year | Savings (reserves) |
|---|---|
| 2019 | $7.4M |
| 2020 | $7.8M |
| 2021 | $7.0M |
| 2022 | $8.2M |
| 2023 | $7.8M |
| 2024 | $7.5M |
With little saved, a broken bridge or a storm has to be paid for with a sudden tax increase or a loan. Low savings can also mean past budgets were balanced by spending savings instead of facing the real cost.
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 Tiny? Send us your answer and we will publish it with this question.
Savings (reserves and reserve funds): 2019 $7.4M, 2020 $7.8M, 2021 $7.0M, 2022 $8.2M, 2023 $7.8M, 2024 $7.5M.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 70, line 6420 · archived copy
Typical among similar towns: savings equal to 94% of a year's spending. Tiny: 37%.
Ontario Financial Information Return (FIR), 2024, 81 similar municipalities · Schedules 40 and 70 · archived copy
$28 millionestimated project budget and construction loan limit, as stated in the 2024 statements
The Township is building a new administration centre. The 2024 audited statements say the project has an estimated budget of approximately $28 million, paid for first by an interest-only construction loan with a limit of $28 million (the loan is later meant to become a long-term debenture, which is a loan repaid over many years). The 2026 budget book shows the project in two places with different totals: a summary line of $9,741,000, and a detail page with expenses of $15,500,892 and a loan of $14,713,857. The Township's tax sheet says 2 cents of every tax dollar the Township keeps goes to "TTAC (debt financing)". We did not find a total cost, a total loan or a yearly repayment figure that matches across these pages.
A building of this size is likely the largest single bill in the Township's history, and the loan will be repaid from taxes and fees for years. Residents can only judge it if they can see the full cost, how much has been borrowed so far, and what each year's repayment will be.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Tiny? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: Administration centre: total cost, loan balance and repayment schedule, with wording you can copy.
Note 6, Subsequent Events: "Subsequent to year-end, the Township has entered into a contract for the building of the Township of Tiny Administration Centre. The project has an estimated budget of approximately $28 million and subsequent to year-end the Township has utilized an interest-only construction loan which has a limit of $28 million, of which $350,000 has been drawn as of July 15, 2025." The note adds that "When construction is complete the construction loan will be transferred into a debenture."
Consolidated Financial Statements, December 31, 2024 · Notes to the consolidated financial statements, note 6, PDF page 16 (printed page 14)
Capital project summary, General Government: "Municipal Administration Building (PWR-034-23)", 2026 total cost 9,741,000, with funding amounts of (515,000) and (9,226,000) and the note "Debt Financing Reserve, Loan Financing".
Township of Tiny 2026 Budget · Capital budget summary, PDF page 64
Capital detail "02-300 Public Works Admin - Capital", "Municipal Administration Building (PWR-034-23) (Inc. Carry-Over)": contracted services 14,690,478, engineering fees 23,379, bank interest on financing 758,954 (offset by a transfer from the debt-financing reserve of (758,954)), and a loan of (14,713,857). Expenditures 15,500,892, loan (14,713,857). The page does not use the name "TTAC".
Township of Tiny 2026 Budget · Capital detail, 02-300 Public Works Admin - Capital, PDF page 71
Of the 48 cents per dollar that the Township receives, the sheet lists "TTAC (debt financing): 2 cents". Elsewhere the Township describes "the continuation of the construction of the new Township of Tiny Administrative Centre (TTAC)" as a 2026 budget highlight.
Where do your tax dollars go? (2026 Budget) · Page 1, "How much money goes toward township services"
$5,038,000cost of two properties, financed by donations and a $4.5 million two-year bank loan
The 2024 statements say that after year-end the Township agreed to buy two properties for $5,038,000, financed by donations and by a two-year bank loan of $4.5 million with monthly instalments of $21,250, including interest at 3.91% a year. Over 24 months those instalments add up to about $510,000 (worked out by us), far less than $4.5 million, so most of the loan would still be owing at the end of the two years unless it is repaid another way. The statements do not say how. The 2026 budget has a capital project called "Axler Block Development" with loan interest of $166,950. The pages we read do not say whether that is the same purchase.
A short loan with small monthly payments usually ends in a large final payment. Residents should know where that money is coming from (donations, the sale of land, reserves or a new loan) before it comes due.
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 Tiny? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: Two-property purchase: loan terms and repayment plan, with wording you can copy.
Note 6, Subsequent Events: "Subsequent to year-end the Township entered an agreement to purchase two properties at a cost of $5,038,000 to be financed by donations as well as a two year bank loan of $4.5 million to TD Canada Trust with repayments in monthly instalments of $21,250, including interest at 3.91% per annum."
Consolidated Financial Statements, December 31, 2024 · Notes to the consolidated financial statements, note 6, PDF page 16 (printed page 14)
Capital detail "Axler Block Development" (02-110-2140): loan interest 166,950, consulting fees 44,000, contracted services 61,500, legal fees 3,000, funded by a transfer from the capital reserve of (108,500) and from the debt-financing reserve of (166,950). The capital summary lists it at 275,450, funded from "Capital Reserve, Debt Financing Reserve".
Township of Tiny 2026 Budget · Capital detail, 02-110 General Government (Admin) - Capital, PDF page 67; summary on PDF page 64
$900,000put into the debt-financing reserve in 2026, against $925,904 of interest taken out (worked out by us)
A reserve is money saved for a set purpose. The Township keeps a debt-financing reserve to pay interest on its building loans. The 2026 budget puts $900,000 into it. The same budget takes out $758,954 for interest on the administration building and $166,950 for the Axler Block Development, which comes to $925,904 (worked out by us), $25,904 more than goes in. The loans are still growing, so the interest bill may grow with them. The Township pays this interest from the reserve rather than directly from the year's taxes.
Paying interest from a reserve keeps this year's tax bill lower, but a reserve can run out. If the loans keep growing, the amount that has to come from the tax levy later will grow too.
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 Tiny? Send us your answer and we will publish it with this question.
The records that would answer this can be requested: Debt-financing reserve: balance and forecast, with wording you can copy.
Capital summary: "110-6000-80028 Debt-Financing Reserve Allocation" 900,000. Administration building detail: bank interest on financing 758,954 with a transfer from the debt-financing reserve of (758,954). Axler Block Development: loan interest 166,950 with a transfer from the debt-financing reserve of (166,950).
Township of Tiny 2026 Budget · Capital summary PDF page 64; Municipal Administration Building detail PDF page 71; Axler Block Development detail PDF page 67
$811,494"Other" revenue in 2024, against a budget of $201,135
The 2024 budget for "Other" revenue was $201,135. The audited actual was $811,494. Investment income was also well above plan: budgeted at $197,000, it came in at $458,696. The notes break down the "other" line: "Donations, rents, sale of publications, etc." was $445,577, up from $61,768 in 2023. Total revenue was $26,859,839 against a budget of $25,839,674. The statements do not say what the donations were for.
Money that arrives far above the budget can be a sign of a cautious budget or of a one-time gift. Either way, residents deserve to know whether it was spent on what the donors intended and whether it will repeat.
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 Tiny? Send us your answer and we will publish it with this question.
Statement of operations: "Investment income" budget 197,000, actual 458,696 (2023 actual 469,021). "Other (Note 15)" budget 201,135, actual 811,494 (2023 actual 278,105). "TOTAL REVENUE" budget 25,839,674, actual 26,859,839 (2023 actual 24,377,453).
Consolidated Financial Statements, December 31, 2024 · Consolidated Statement of Operations and Accumulated Surplus, PDF page 7 (printed page 5)
Note 15, Other revenues: "Contributions to obligatory reserve funds" 56,400 (2023: 47,750); "Sampling and recoveries" 309,517 (2023: 168,587); "Donations, rents, sale of publications, etc." 445,577 (2023: 61,768); total 811,494 (2023: 278,105).
Consolidated Financial Statements, December 31, 2024 · Notes to the consolidated financial statements, note 15, PDF page 20 (printed page 18)
$2,468,425general government salaries, wages and benefits in 2024, up from $2,122,334 in 2023
The "general government" part of the budget covers council, human resources and general administration. Its salaries, wages and benefits were $2,468,425 in 2024, up from $2,122,334 in 2023, a rise of about 16.3% (worked out by us). Its operating expenses rose about 16.6% (worked out by us), from $727,640 to $848,685. For the whole Township, salaries, wages and benefits rose about 6.9% (worked out by us), from $9,681,714 to $10,353,154. We did not find the Township's own explanation in the statements or the budget book.
Pay and benefits are the largest cost in most municipal budgets. A jump in one department that is much faster than the Township's overall rise is worth a plain explanation, such as new positions, a new pay scale or one-time costs.
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 Tiny? Send us your answer and we will publish it with this question.
Schedule 2, 2024, General Government: "Salaries, wages and benefits" 2,468,425; "Operating expenses" 848,685; total salaries, wages and benefits for all segments 10,353,154.
Consolidated Financial Statements, December 31, 2024 · Schedule 2, Consolidated Schedule of Segmented Revenues and Expenses 2024, PDF page 24
Schedule 3, 2023, General Government: "Salaries, wages and benefits" 2,122,334; "Operating expenses" 727,640; total salaries, wages and benefits for all segments 9,681,714.
Consolidated Financial Statements, December 31, 2024 · Schedule 3, Consolidated Schedule of Segmented Revenues and Expenses 2023, PDF page 25
Note 11: "The amount contributed to OMERS for the current year was $701,379 (2023 $640,588) for current service and is included as an expense on the Consolidated Statement of Operations."
Consolidated Financial Statements, December 31, 2024 · Notes to the consolidated financial statements, note 11, PDF page 19 (printed page 17)
3.99per cent blended tax rate increase for 2026, as stated by the Township
In 2024 "net municipal taxation" (the Township's own share of the tax bill, after what it collects for the County and the school boards) was $17,204,881, up from $15,848,771, a rise of about 8.6% (worked out by us). For 2026 the Township says Council approved a 3.99 per cent increase in the blended rate (Township, County and school taxes together). The 2026 budget also uses $508,000 transferred from prior years' surplus. The Township's own explanation is that the budget is built on its Asset Management Plan, and its web page says the increase may be reduced in the spring once the 2025 surplus is known. We did not find a posted update to say whether it was.
Paying for a $28 million building while keeping tax increases low is a balancing act. Using surplus from past years to lower this year's increase helps now, but the same money cannot be used again next year.
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 Tiny? Send us your answer and we will publish it with this question.
Note 13, Net municipal taxation: taxation revenue 37,118,247 (2023: 35,289,415), less amounts levied and remitted to school boards (6,916,036) and to the County of Simcoe (12,997,330), equals net municipal taxation 17,204,881 (2023: 15,848,771).
Consolidated Financial Statements, December 31, 2024 · Notes to the consolidated financial statements, note 13, PDF page 19 (printed page 17)
Municipal taxation, 2026: "TOTAL TAXATION-REVENUE" (19,642,591); "TOTAL SUPPLEMENTALS" (200,000); "OMPF PROVINCIAL GRANT" (2,034,100); "TRF FROM PRIOR YEARS SURPLUS" (508,000).
Township of Tiny 2026 Budget · 01-001 Municipal Taxation, PDF page 3
"The Township of Tiny Council approved the 2026 Budget at its Regular Meeting on January 7, 2026, resulting in a 3.99 per cent blended tax rate increase"; for an average home assessed at $350,000 this is "approximately $7.11 per month on the municipal portion of the tax bill." The page adds: "Following 2025 year-end surplus calculations, the budget may be further reduced in the spring leading to a lower final tax rate increase for 2026."
Budget & Financial Statements (Township web page) · "2026 Budget", Budget Summary
+75%water, sewers and garbage, 2019 to 2024
Tiny spent $1.7M on water, sewers and garbage in 2019 and $2.9M in 2024. Prices only went up about 18% in that time.
| Year | Water, sewers and garbage | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | +12% | +1% |
| 2021 | +24% | +4% |
| 2022 | +40% | +11% |
| 2023 | +56% | +16% |
| 2024 | +75% | +18% |
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
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.
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 Tiny? Send us your answer and we will publish it with this question.
Water, sewers and garbage: 2019 $1.7M, 2020 $1.9M, 2021 $2.1M, 2022 $2.4M, 2023 $2.6M, 2024 $2.9M.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
Biggest driver: Other environment, from $119K to $686K.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
5recommendations from the Ombudsman, including accurate meeting notices, complete minutes and training
The Ontario Ombudsman is the independent officer who checks whether councils follow the rules for open meetings. In October 2023 the Ombudsman found that the Town of Midland, the Town of Penetanguishene and the Township of Tiny broke the open-meeting rules on April 19, 2022. The public notice for a joint airport task force presentation did not give up-to-date information on how to watch it online, and no minutes were kept. Tiny's council, with Penetanguishene's, disagreed with the Ombudsman's view that the task force was a committee of the municipalities. The Ombudsman made five recommendations, including training for committee members. The Township posts the report on its website.
Open-meeting rules are how residents see what their council is doing. An official finding is a reason to ask what has changed, even though this was one meeting held jointly with two other councils, three years ago.
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 Tiny? Send us your answer and we will publish it with this question.
The Ombudsman "determined that the Town of Midland, Town of Penetanguishene, and Township of Tiny contravened the open meeting rules on April 19, 2022, by failing to ensure that the public notice for the Huronia Airport Task Force's meeting provided up-to-date information about how the public could access the virtual meeting." The report also found that "the three municipalities failed to record meeting minutes."
Ombudsman Ontario, Investigation into a complaint about a meeting held by the Huronia Airport Task Force · Complaint, paragraph 3, PDF page 4; Opinion, paragraphs 51 and 52, PDF pages 13 and 14
"In their responses, the councils for the Town of Penetanguishene and the Township of Tiny both disagreed with my finding that the Task Force was a committee of each of the municipalities, and instead felt the Task Force was a committee of the Commission." The Ombudsman replied that the meeting records "clearly" show the Task Force "was originally conceived of and created by the three municipalities."
Ombudsman Ontario, Investigation into a complaint about a meeting held by the Huronia Airport Task Force · Report, paragraph 56, PDF page 15
Recommendations 2 to 5: accurate and up-to-date information on how the public can attend all meetings including committee meetings; complete and accurate records of all meetings; procedures to confirm a third party will fulfil open-meeting duties; and training for committee and local board members on the open meeting requirements.
Ombudsman Ontario, Investigation into a complaint about a meeting held by the Huronia Airport Task Force · Recommendations, paragraph 53, PDF page 14