Sources and method

Where this comes from

Everything on these pages comes from public documents. Here they are, with how we used them, so anyone can check our work.

Documents

1. Ontario Financial Information Return (FIR)

   Ontario Ministry of Municipal Affairs and Housing · retrieved 2026-10-01

   The numbers behind the money and compare pages: 2019 to 2024 for Burk's Falls, and 2024 for 54 similar towns. Figures are what the municipality reported to the Province for each year, prepared on the same basis as its audited financial statements.

2. Village of Burk's Falls, budget documents

   Village of Burk's Falls · retrieved 2026-10-01

   The town’s published budgets. Used to check its plans against what it reported.

3. 2024 Consolidated Financial Statements

   Doane Grant Thornton LLP, for the Village · retrieved 2026-10-07

   Audited statements for the year ended December 31, 2024, with 2023 figures. Auditor's report dated December 2, 2025.

4. 2026 Budget Highlights

   The Village · retrieved 2026-10-07

   Two-page summary: tax rate, outside levies, capital list and reserve transfers.

5. By-law 20-2026 with 2026 budget (Appendix A)

   The Village · retrieved 2026-10-07

   By-law passed May 12, 2026 adopting the 2026 budget, with line-by-line budget and 2022 to 2025 actuals (2025 actuals as of December 31, before audit).

6. Ontario Regulation 284/09 report, 2026 budget

   The Village · retrieved 2026-10-07

   Shows how the budget differs from audited-statement accounting, and capital funding against amortization. Based on the May 2026 version of the draft budget.

7. Council agenda package, April 21, 2026

   The Village · retrieved 2026-10-07

   Includes minutes of the March 12, 2026 special meeting and a project memo on the Yonge Street rehabilitation.

8. Council agenda package, May 12, 2026

   The Village · retrieved 2026-10-07

   Includes minutes of the April 21, 2026 meeting.

9. Council agenda package, July 21, 2026

   The Village · retrieved 2026-10-07

   Includes the budget-to-actual report to June 30, 2026 and the Rural Youth Group committee minutes of July 6, 2026.

10. Council agenda package, February 17, 2026

    The Village · retrieved 2026-10-07

    Includes the 2025 Council Remuneration and Expenses report.

11. Statistics Canada, Consumer Price Index, annual average (table 18-10-0005-01)

    Statistics Canada · retrieved 2026-10-01

    How much prices went up each year, so cost growth can be compared with inflation.

How the numbers are worked out

Day-to-day spending

Total expenses as reported, minus amortization ("wear and tear"), which is an accounting cost rather than cash spent that year. Costs are shown in the service where they were recorded, before the town spreads its office overhead across services, so the cost of running the office stays visible.

Per home

An amount divided by the number of households the town reported to the Province for that year.

Similar towns

Ontario single-tier municipalities with 60% to 160% of this population that had filed their 2024 return, in 2024. This gives 54 towns. "Typical" means the median: half of similar towns are above it and half below. The size limits are a judgement call; moving them a little adds or drops a few towns, so treat small differences in rank as noise. Per-home figures use the household counts each town reports to the Province. Towns do not all count the same way: some include seasonal homes, so per-home comparisons are a guide, not exact.

Faster than prices

Growth is compared with Canada's Consumer Price Index over the same years.

When a question is raised automatically

When a cost grew at least 25 percentage points faster than prices and faster than 80% of similar towns; when a measure of money health is worse than 80% of similar towns; or when a one-year tax increase is higher than 80% of similar towns and well above inflation. "Needs an answer" means worse than 90% of similar towns. When there are fewer than 20 similar towns, automatic questions go no higher than "Worth asking", because one rank moves a lot in a small group.

What this cannot see

These records show totals by category, not individual payments. They cannot show whether a particular contract was fair, whether a purchase was split to avoid tendering, or who was paid. That needs the town's list of payments (its cheque register or accounts payable list), which residents can ask for under Ontario's freedom-of-information law (MFIPPA). That is the next thing we plan to add.