Municipal Property Assessment Corporation

MPAC; Newsroom URL not independently re-fetched this review, treat with caution

Current this library's internal records: MPAC 2025-2028 Strategic Plan (2028)

Completeness

• Document shelf: 16 rows (9 archived · 0 staged · 0 pending · 7 missing)
• Backgrounder: on file
• Strategy-evolution brief: on file
• Custody audit: 9 of 16 row(s) audited, all clean
• Last verified: 2026-08-01 · this org has NOT had a full discovery-verification pass (our discovery-verification log)

Endpoints

• Website
• Open data: checked — none found
• API: checked — none found
• RSS: checked — none found
• Newsroom
• FOI / access requests

Document shelf (16 rows)

Backgrounder

Source: this library's internal records — a mechanical research draft, not independently reviewed for publication; reproduced as-is.

Municipal Property Assessment Corporation - backgrounder

Backgrounder / 2026-07-30 / registry row: on-municipal-property-assessment-corporation (this library's government-document registry) / lens file for this org's series briefs

Mandate & statutory basis

MPAC is a statutory corporation created and continued by the Municipal Property Assessment Corporation Act, 1997, S.O. 1997, c. 43, Sched. G (consolidated text verified at https://www.ontario.ca/laws/statute/97o43 — note the e-Laws URL slug retains the corporation's original 1997 short name, "Ontario Property Assessment Corporation," even though the Act's title was updated). Its assessment function is exercised in compliance with the separate Assessment Act (cited on mpac.ca/en/AboutUs, fetched, but not independently verified this review — ⚠️ still being checked the Assessment Act citation).

Roles, responsibilities & scope

MPAC's role, per its own site, is "to accurately assess and classify all properties in Ontario" (mpac.ca/en/AboutUs, fetched); it maintains an inventory of nearly 5.7 million properties with an estimated total assessed value of $3.17 trillion and describes itself as "the largest assessment jurisdiction in the world" (MPAC 2024 Annual Report, mpac.ca, fetched). Assessment rolls are delivered annually to Ontario municipalities, which use them to calculate property and education tax bills (mpac.ca/en/AboutUs, fetched).

Governance & reporting line

Governance runs through a 13-member board of directors appointed by the Minister of Finance: seven municipal representatives, four taxpayer representatives, and two provincial representatives, per the Act's s.3 (https://www.ontario.ca/laws/statute/97o43, verified). The board elects its chair from the municipal representatives and the Minister appoints a vice-chair from the provincial representatives (same source). Every Ontario municipality is a statutory member of the Corporation (Act s.3, as cited on mpac.ca). MPAC is described as "an independent, not-for-profit corporation funded by all Ontario municipalities" rather than a ministry-line-department (mpac.ca/en/AboutUs, fetched).

Budget scale

~$219.4M total 2024 municipal levy — the sum billed to all Ontario municipalities to cover MPAC's costs of operations, capital spending and reserve requirements net of other revenue (MPAC, "How MPAC calculated the 2024 Municipal Levy," mpac.ca/sites/default/files/docs/pdf/2024-MunicipalLevy-Infographic_WEB.pdf, fetched and extracted).

Institutional history

The Corporation was created effective December 31, 1997 under the 1997 Act as the Ontario Property Assessment Corporation and continued/renamed the Municipal Property Assessment Corporation; it became operational December 31, 1998 when Ontario transferred property-assessment responsibility from the Ministry of Finance to the new arm's-length body (Wikipedia summary of MPAC's founding, cross-referenced against the Act's continuation language at https://www.ontario.ca/laws/statute/97o43; ⚠️ still being checked exact operational date against a primary MPAC source).

Strategy evolution brief

Source: this library's internal records — a mechanical research draft, not independently reviewed for publication; reproduced as-is.

Municipal Property Assessment Corporation - strategy evolution

2026-08-01 (rolling continuation) / registry: on-municipal-property-assessment-corporation / grounded in archived copies (cited document id + sha256) / read through our research file for that body

TL;DR: The biggest priority addition is international/commercial technology licensing, growing from a 2021 partnership with Ireland's Valuation Office into a formally launched five-year commercial CAMA software product by 2023, then a second client (City of Winnipeg) by 2024. The biggest dropped item is MPAC's statutory delivery of the province-wide Preliminary List of Electors, whose final delivery was the October 2022 elections before the function transferred to Elections Ontario effective January 1, 2024 — a genuine statutory-function transfer, not a rebranding. The most load-bearing number is MPAC's total assessed value reaching nearly $3.17 trillion across 5.7 million properties by 2024. One open question the record cannot resolve: MPAC's own archived 2019 annual report states "MPAC was created in 1999," directly contradicting the backgrounder's 1997/1998 founding-date sourcing — a genuine unresolved conflict between two sourced claims, plus the 2025 annual report itself failed to capture (only the word "Home" survived).

Backgrounder summary

MPAC is a statutory corporation created and continued by the Municipal Property Assessment Corporation Act, 1997, S.O. 1997, c. 43, Sched. G, exercising its assessment function under the separate Assessment Act. Per its own site, its role is "to accurately assess and classify all properties in Ontario," maintaining an inventory of nearly 5.7 million properties valued at an estimated $3.17 trillion and describing itself as "the largest assessment jurisdiction in the world" (backgrounder, citing MPAC 2024 Annual Report/mpac.ca — this exact superlative is not found verbatim in the archived ar-2024 text; see Residuals). Assessment rolls are delivered annually to Ontario municipalities, which use them to calculate property and education tax bills. Governance runs through a 13-member Board of Directors appointed by the Minister of Finance (7 municipal, 4 taxpayer, 2 provincial representatives) under Act s.3; every Ontario municipality is a statutory member. Budget scale: ~$219.4M total 2024 municipal levy. Institutional history per the backgrounder: created effective December 31, 1997 as the Ontario Property Assessment Corporation, continued/renamed MPAC, operational December 31, 1998 (backgrounder flags this date ⚠️ still being checked) — notably, MPAC's own ar-2019 (1c2b63b1d48b) states in the archived series that "MPAC was created in 1999," a direct conflict with the backgrounder's 1997/1998 dating; see Residuals.

Series inventory

9 documents are registered for this org in _index.json; 8 of 9 (88.9%) yielded real, substantive content on direct reading; 1 of 9 (11.1%) — ar-2025 — is a genuine capture failure, not merely a low-char-count artifact assumed from filenames. The real-content set is 7 annual reports (2018–2024, unbroken) plus 1 strategic plan (2021–2025). _index.json's status: "ok" field is true for all 9 rows, including ar-2025 — confirming the task brief's warning that "ok" status does not mean real content was captured.

Priority evolution

2018 (ar-2018, 5d3744a0392a): MPAC operates under the 2017–2020 Strategic Plan, its "five strategic outcomes": Invest in Our People, Focus on Operational Excellence/Efficiency and Operations, Build Our Customer and Stakeholder Relationships, Deliver Quality Traceable Assessments, Expand Business Development. Nicole McNeill serves her first full year as President and CAO; Dan Mathieson (Mayor of Stratford) chairs the Board. The Service Level Agreement (SLA) with municipalities, implemented in 2017, completes its first full year of measurement — 91% of service levels met. MPAC describes itself as "the largest assessment jurisdiction in North America" (not "the world"). Total assessed value $2.78 trillion across 5,293,723 properties; municipal levy revenue $206,573K. A first-for-Ontario First Nations assessment partnership (Chippewas of Kettle and Stony Point, with the First Nations Tax Commission, begun 2016) expands in 2018 to Wasauksing First Nation and Chippewas of Georgina Island First Nation.

2019 (ar-2019, 1c2b63b1d48b): MPAC marks its "20th anniversary," stating explicitly "MPAC was created in 1999" — a claim from the archived text itself, at odds with the backgrounder's 1997/1998 dating (see Residuals). Alan Spacek becomes Board Chair in September 2019, succeeding Dan Mathieson, who had chaired since 2010. A new Data Governance Office is established (first mention). MPAC earns ISO/IEC 27001 certification for the first time in the archived series. MPAC is named one of "Greater Toronto's Top Employers for 2020" — the first appearance of this recurring employer-branding recognition, repeated in every subsequent annual report through 2024. Total value $2.96 trillion, 5.36 million properties; municipal levy revenue $210,911K.

2020 (ar-2020, f2a1b822545f): The COVID-19 pandemic is the year's dominant event. The provincial government postpones the 2020 province-wide Assessment Update — a major disruption to MPAC's traditional four-year reassessment cycle, with 2021-taxation-year assessments continuing to use the January 1, 2016 valuation date. Three guiding principles are adopted for crisis decision-making: employee health/safety/wellness; keeping the business running; slowing COVID-19 spread. An employee-led Equity, Diversity and Inclusion Committee launches (precursor to the later formal EDIA program). MPAC earns ISO/IEC 27017 (cloud security) certification for the first time and re-earns ISO/IEC 27001. Municipal levy revenue reaches $214,919K, a figure that then holds flat through 2023 (see Budget & mandate inflection points).

2021 (ar-2021, ec83e39a677f; sp-2021, 559d1813ed22): A new 2021–2025 Strategic Plan ("We Value Ontario") replaces the 2017–2020 plan, organized around 4 pillars, each with 3–4 named initiatives: Putting our people and culture first; Delivering continuous operational excellence; Elevating the property owner and stakeholder experience; Unlocking opportunities to drive value and additional revenue (sp-2021). The Chair's message explicitly reframes MPAC's identity: "Traditionally, our identity centred around the province-wide update of property values we complete every four years. With that update on continued pause... we have had an opportunity to step back and reflect on the other ways we provide value" — the tagline "Ontario's property market experts" appears for the first time and recurs through the rest of the series (ar-2021). The municipal levy holds at a 0% increase "for the second year in a row." MPAC formally launches its Equity, Diversity, Inclusion and Anti-Racism (EDIA) initiative, completing its first of three phases (assessment and capacity building) by year-end; Canada's first National Day for Truth and Reconciliation is observed with a paid day off. MPAC begins building the capability to deliver "real-time values" for every Ontario property — the first mention of an initiative that recurs through 2024. MPAC forms its first international partnership, with the Valuation Office of Ireland, to commercialize its assessment technology. MPAC publishes its first-ever Corporate Performance Report and Municipal Partnerships Report (new transparency products).

2022 (ar-2022, ab22117bd12b), "Leading the Way Forward": The municipal levy holds at 0% increase "for a third year." MPAC founds a dedicated EDIA Office led by a new Executive Director (Rupa Aggarwal), implementing the first of 43 recommendations from a third-party equity assessment. A three-phase Flexible Work pilot launches — one of the first in Ontario's public sector. Business Development revenue reaches a record $26M+ (13% ahead of target), driven by the insourced propertyline™ e-store. The October 24, 2022 municipal and school board elections mark MPAC's final delivery of the province-wide Preliminary List of Electors (PLE) — this statutory responsibility transfers to Elections Ontario effective January 1, 2024, with MPAC retaining only school-support-designation changes beyond that date. Financially, 2022 is the only year in the archived series with a net deficiency of revenue over expenses (–$6,517K), driven by a $(13,711)K swing in fair value of investments. A new Appendix introduces a formal "List of measures and performance" — target/baseline/actual KPI tables across four categories (Assessment Excellence, Assessment Accuracy & Equity, Customer Service & Stakeholder Engagement, Operational Efficiency) — the first appearance of this structured performance-measurement regime in the series.

2023 (ar-2023, 890d431d3f96), "Pursuing Excellence": MPAC states it "began laying the foundation for our new strategic plan, which aligns with and supports the Government of Ontario's review of the assessment and taxation system in this province" — the first mention in the series of a provincial system-wide review MPAC is contributing to. Artificial intelligence/machine learning becomes an explicit strategic direction for the first time ("we will use that experience to guide us through the rapid expansion of uses for artificial intelligence"), with an AI Policy under development. The Board approves a new Corporate Data Strategy following 12 weeks of municipal/taxpayer discovery sessions in partnership with AMO. A record $42 billion in new assessment is captured. ISO/IEC 27018 (cloud data-privacy) certification is achieved for the first time. The Flexible Work pilot is extended through 2023 "with plans to make it permanent in 2024." A new Data Sharing and Services Agreement (DSSA) is introduced, merging the SLA, licensing agreements, and data-use terms into one framework. Tailte Éireann (the Valuation Office of Ireland) formally launches MPAC's commercial CAMA software product for a 5-year term — the maturation of the 2021 partnership into MPAC's first international commercial deployment. Business Development marks its 20th anniversary (since 2003), having generated $270M cumulative revenue. Financially, MPAC returns to a positive excess of revenue over expenses ($9,822K) after 2022's deficiency.

2024 (ar-2024, fcc1a914086c): The President's message states MPAC is "clos[ing] the chapter on our 2021-2024 Strategic Plan" — note the plan is here dated as ending in 2024, one year earlier than the "2021-2025" title on the archived sp-2021 document itself (see Residuals, and the registry's own pre-existing "⚠️ Still being checked: plan-horizon-2025" flag). A successor 2025–2028 Strategic Plan is developed, introducing MPAC's first fully articulated Vision ("To be the global leader transforming property assessment, data, and services"), Mission, Values, and Commitment statement. MPAC reports contributing to the Government of Ontario's assessment/taxation system review with priorities on "affordable rental housing, student housing, and enhanced information sharing." "MPAC's Data Strategy" is formally initiated with AMO input, building on 2023's Corporate Data Strategy; 99% of Ontario municipalities have now signed the DSSA introduced in 2023. MPAC onboards a second commercial technology client, the City of Winnipeg's Assessment & Taxation Department, alongside the continuing Tailte Éireann (Ireland) relationship. MPAC becomes "the first assessment body in North America and the largest Canadian organization" to obtain RESO Common Format certification. A new long-term real-estate target is announced: reduce the footprint of all Ontario workplaces by an average of 50% by 2029 (six offices already reduced by an average of 69% at year-end 2024). A new Social Impact and Inclusion Department consolidates EDIA and employee-led community committees. Record new assessment reaches $42.7 billion; total inventory nearly 5.7 million properties valued at $3.17 trillion (matching the backgrounder's headline figures).

2025 (ar-2025, 3e0544189751): ⚠️ still being checked — not determinable from the archived series. The only captured text is the single word "Home," confirming the registry's own pre-existing flag (⚠️ Still being checked: pdf-gated-microsite) that the 2025 report moved to an interactive JS-rendered microsite (annualreport.mpac.ca) with no standalone PDF, which the crawler could not render. No claim about 2025 priorities, budget, or mandate can be sourced to this document.

Priorities added, dropped, renamed

• Added — EDIA program, in three escalating stages: employee-led Equity, Diversity and Inclusion Committee (ar-2020, f2a1b822545f) → formal Equity, Diversity, Inclusion and Anti-Racism (EDIA) initiative with phased rollout (ar-2021, ec83e39a677f) → dedicated EDIA Office under an Executive Director, implementing 43 third-party recommendations (ar-2022, ab22117bd12b) → consolidated into a Social Impact and Inclusion Department (ar-2024, fcc1a914086c).
• Added — "real-time values" capability: first named as a goal in ar-2021 (ec83e39a677f); referenced as an ongoing "Real Time Values project" through ar-2022 (ab22117bd12b) and continuing IT-modernization work in ar-2023/ar-2024 (890d431d3f96; fcc1a914086c).
• Added — international/commercial technology licensing: Valuation Office of Ireland partnership formed (ar-2021, ec83e39a677f) → commercial product (Insight/CAMA) formally launched for Tailte Éireann, 5-year term (ar-2023, 890d431d3f96) → second client, City of Winnipeg, onboarded (ar-2024, fcc1a914086c).
• Added — AI/machine-learning strategy: first named as an explicit strategic direction with an AI Policy in development (ar-2023, 890d431d3f96); "exploring ways to effectively harness" AI in operations continues (ar-2024, fcc1a914086c).
• Added — Corporate Data Strategy: approved by the Board following municipal/AMO discovery sessions (ar-2023, 890d431d3f96); broadened into "MPAC's Data Strategy" with formal AMO input (ar-2024, fcc1a914086c).
• Added — Flexible Work Program: piloted in three phases (ar-2022, ab22117bd12b) → extended through 2023 with plans to make permanent (ar-2023, 890d431d3f96).
• Added — Workplace Reduction and Relocation Project: a Workplace Lease and Fleet Strategy introduced 2023 is quantified in ar-2024 (fcc1a914086c) as a target to cut all-Ontario office footprint by an average 50% by 2029, alongside a fleet-vehicle reduction from 120 to 110 by end-2025.
• Added — formal transparency products: Corporate Performance Report and Municipal Partnerships Report, both first published in 2021 (ar-2021, ec83e39a677f), continuing annually through ar-2024.
• Added — structured KPI/target framework: the "List of measures and performance" appendix, with baseline/target/actual figures across four categories, first appears in ar-2022 (ab22117bd12b).
• Dropped — Preliminary List of Electors (PLE) delivery: MPAC's final delivery was the October 24, 2022 municipal/school board elections; the responsibility transfers to Elections Ontario effective January 1, 2024, per ar-2022 (ab22117bd12b) — a genuine statutory-function transfer out of MPAC, not merely a rebranding.
• Dropped/superseded — the 2017–2020 Strategic Plan: retired at the start of the 2021–2025 Strategic Plan (sp-2021, 559d1813ed22; ar-2021, ec83e39a677f).
• Dropped/superseded — the 2021–2025 (referred to in ar-2024 as "2021-2024") Strategic Plan: superseded by the 2025–2028 Strategic Plan per ar-2024 (fcc1a914086c).
• Renamed/formalized — organizational self-description: "largest assessment jurisdiction in North America" (ar-2018, 5d3744a0392a) is not repeated in this form in later archived documents; a fully articulated Vision/Mission/Values/Commitment structure (headlined by "global leader transforming property assessment, data, and services") appears for the first time only in ar-2024 (fcc1a914086c), following years of using "We Value Ontario" (sp-2021) and "Ontario's property market experts" (ar-2021 onward) as looser self-descriptions.

Budget & mandate inflection points

• 2018 — first full year of SLA measurement against municipalities; 91% of service levels met (ar-2018, 5d3744a0392a).
• September 2019 — Alan Spacek becomes Board Chair, succeeding Dan Mathieson (Chair since 2010) (ar-2019, 1c2b63b1d48b).
• 2020 — the province-wide Assessment Update, previously scheduled for 2020, is postponed by the Ontario government because of COVID-19; 2021-taxation-year assessments continue on the January 1, 2016 valuation date (ar-2020, f2a1b822545f).
• 2020–2023 — municipal levy revenue holds flat at $214,919K in the financial statements for four consecutive years (ar-2020 f2a1b822545f; ar-2021 ec83e39a677f; ar-2022 ab22117bd12b; ar-2023 890d431d3f96); the narrative explicitly frames this as "0% increase... second year in a row" (2021) and "for a third year" (2022).
• 2021 — new 2021–2025 Strategic Plan adopted; first international (Ireland) partnership formed (sp-2021, 559d1813ed22; ar-2021, ec83e39a677f).
• October 24, 2022 → January 1, 2024 — MPAC delivers its final province-wide Preliminary List of Electors; the PLE function transfers to Elections Ontario (ar-2022, ab22117bd12b).
• 2022 — the only year in the archived series with a net deficiency of revenue over expenses (–$6,517K), driven by a $(13,711)K negative swing in fair value of investments (ar-2022, ab22117bd12b).
• 2023 — Government of Ontario launches a review of the province's assessment and taxation system; MPAC states it began building its new strategic plan around this review (ar-2023, 890d431d3f96).
• 2023 — Tailte Éireann (Valuation Office of Ireland) formally launches MPAC's commercial software product, a 5-year engagement (ar-2023, 890d431d3f96).
• 2024 — City of Winnipeg onboarded as a second commercial technology client, replacing a legacy CAMA system (ar-2024, fcc1a914086c).
• 2024 — new 2025–2028 Strategic Plan developed, succeeding the plan ar-2024 itself dates as "2021-2024" (fcc1a914086c).
• 2024 → 2029 (target) — Workplace Reduction and Relocation Project targets an average 50% cut to all-Ontario office footprint; fleet target of 110 vehicles (from 120) by end of 2025 (fcc1a914086c).
• 2025 — ⚠️ Still being checked: no budget or mandate information is recoverable; the only archived capture of ar-2025 (3e0544189751) is the single word "Home."

Ontario/Toronto relevance

MPAC's mandate, stated consistently across every readable document in the series, is province-wide: it assesses "all properties in Ontario" / "every property in Ontario," not Toronto specifically. Toronto-specific mentions in the archived text are narrow and non-programmatic: - Board membership: Roberto Rossini is listed across ar-2018 through ar-2024 as a municipal-representative director, described as "(Retired) Deputy City Manager and Chief Financial Officer, City of Toronto" (e.g., ar-2018, 5d3744a0392a; ar-2024, fcc1a914086c) — a director's former employer, not a Toronto-specific governance carve-out. - Office presence: one of MPAC's roughly 26–27 Ontario offices is listed at "5775 Yonge Street, Suite 1500, Toronto ON M2M 4J1" (ar-2018, 5d3744a0392a) — one node among many (Barrie, Kenora, Ottawa, Sudbury, etc.), not a special Toronto function. - Employer-branding recognition: MPAC reports being named one of "Greater Toronto's Top Employers" every year from 2019 (for 2020) through 2024 (ar-2019 1c2b63b1d48b through ar-2024 fcc1a914086c) — a regional HR-recruitment award referencing the Greater Toronto Area labour market, not a service-delivery or mandate signal. - One-off CSR event and decorative imagery: the Toronto office participated in a 2019 Terry Fox Run fundraiser (ar-2019, 1c2b63b1d48b); ar-2023's cover section uses a "Humber Bay Arch Bridge, Toronto, Ontario" photograph purely as decorative imagery (890d431d3f96). - Toronto Regional Real Estate Board is named once as a co-presenter of market reports at a 2021 REALTOR event (ar-2021, ec83e39a677f).

No archived document describes a Toronto-specific assessment program, budget line, or statutory carve-out. On this record, MPAC's relevance to Toronto is that of one municipality among the province-wide membership the Act establishes — the same relationship every other Ontario municipality has to MPAC — and none should be inferred beyond what is stated above.

Residuals & gaps

• ar-2025 (3e0544189751) is a genuine capture failure, not an inference from a low character count. Direct reading confirms the file contains only the metadata header plus the single word "Home" (a navigation-menu fragment). The registry (our document registry) already flags this row with ⚠️ Still being checked: pdf-gated-microsite, and _index.json's own title field notes "interactive microsite - no standalone PDF." The 2025 Annual Report moved to a JS-rendered site (annualreport.mpac.ca) that the crawler could not render — this is exactly the "status ok but not real content" failure mode the task brief warned about. Do not use ar-2025 as a source for any claim in this brief; none has been made.
• True extraction/usable-content rate: 8 of 9 documents (88.9%) yielded real, substantive content; the remaining 11.1% (ar-2025 alone) is unusable.
• Founding-date discrepancy: the backgrounder (citing Wikipedia cross-referenced against the 1997 Act) dates MPAC's creation to December 31, 1997 (as the Ontario Property Assessment Corporation) with operations beginning December 31, 1998, and already flags this ⚠️ still being checked. The archived ar-2019 (1c2b63b1d48b) directly contradicts this, stating in MPAC's own words: "MPAC was created in 1999 in order to establish a cost-effective and equitable province-wide property assessment system," framing 2019 as its "20th anniversary." This is a genuine conflict between two sourced claims, not a typo — both cannot be correct as stated, and it is not resolved anywhere else in the archived series.
• "Largest assessment jurisdiction in the world" is not found verbatim in any archived document. The backgrounder attributes this exact phrase to "MPAC 2024 Annual Report, mpac.ca, fetched." A full-text search of ar-2024 (fcc1a914086c) finds no such phrase; the closest matches are "world's largest property database" (ar-2022, ab22117bd12b — about the database, not the jurisdiction) and "first assessment body in North America and the largest [Canadian organization to hold RESO/RCF certification]" (ar-2024 — about a certification, not jurisdiction size). ar-2018 (5d3744a0392a) instead describes MPAC as "the largest assessment jurisdiction in North America." The backgrounder's superlative may derive from a live mpac.ca/AboutUs page rather than the archived Annual Report PDF specifically — ⚠️ still being checked against a primary source before repeating the "world" claim.
• ar-2024's Financial Highlights table extracted as garbled, repeated boilerplate ("*Note: the above is an excerpt from the 2024 Audited Financial Statements..." repeated with scrambled line breaks) with no legible revenue/expense figures, unlike every other annual report in the series (2018–2023), which extracted clean financial tables. The rest of ar-2024's content is substantive and was used throughout this brief; only the financial table itself is degraded.
• Plan-horizon inconsistency: the archived strategic-plan document (sp-2021, 559d1813ed22) is titled "MPAC Strategic Plan 2021-2025" throughout, but ar-2024 (fcc1a914086c) refers to "our 2021-2024 Strategic Plan" when describing its conclusion — a one-year discrepancy in the plan's own stated end date. The registry independently flags sp-2021 with ⚠️ Still being checked: plan-horizon-2025, consistent with this being a real, pre-identified ambiguity rather than a new error introduced here.
• Pre-2018 documentary gap: the registry (our document registry) lists seven additional rows for this org — ar-2000 through ar-2006 — all marked archive_status: missing with flags: era:pre-web-baseline; none of these were ever archived (they are not present in _index.json or the extracted-text folder at all, so they cannot "fail" extraction — there is nothing to extract). Combined with the 1997/1998/1999 founding-date discrepancy above, the archived series' real coverage begins only at ar-2018, an 8-year gap (or 19–20 years, depending on which founding date is correct) between MPAC's creation and its first archived annual report.
• ⚠️ Still being checked: outcome/publication of MPAC's 2025 Annual Report content and the 2025-2028 Strategic Plan's first-year results — not covered by any archived document, since ar-2025 failed to capture and no dp/drr-style interim report exists in this registry for FY2025.
• ⚠️ Still being checked: the Assessment Act citation and MPAC's precise operational start date, both already flagged in the backgrounder and not independently resolved by anything in the archived annual-report series (which does not discuss its own founding legislation in detail beyond the "created in 1999" statement above).