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 2025 for Cambridge, and 2025 for 9 similar places. Figures are what the municipality reported to the Province for each year, prepared on the same basis as its audited financial statements.

2. City of Cambridge, budget documents

   City of Cambridge · retrieved 2026-10-01

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

3. 2026 Approved Budget (Mayor’s budget book)

   City of Cambridge · retrieved 2026-10-05

   The approved 2026 operating, water and capital budgets, with the 10-year capital plan, reserve tables and staffing changes. The city’s page says Council adopted it on December 2, 2025.

4. 2025 Approved Mayor’s Budget Book

   City of Cambridge · retrieved 2026-10-05

   The approved 2025 budget. Read for context on the Recreation Complex only.

5. Consolidated Financial Statements, Year Ended December 31, 2025

   The Corporation of the City of Cambridge (auditor: KPMG LLP) · retrieved 2026-10-05

   Audited consolidated statements for 2025 and 2024, with a clean opinion dated June 11, 2026.

6. City of Cambridge 2024 Annual Report

   City of Cambridge · retrieved 2026-10-05

   The city’s 2024 financial report, which includes its consolidated statements. Opened for context only.

7. Council Expenditures (city web page)

   City of Cambridge · retrieved 2026-10-05

   Says the Treasurer reports council pay and expenses under section 284 of the Municipal Act, and that the reports are given on request.

8. Agenda & Minutes (city web page)

   City of Cambridge · retrieved 2026-10-05

   Where the city points to agendas, minutes and live-streamed meetings.

9. Annual Financial Statement Reports (city web page)

   City of Cambridge · retrieved 2026-10-05

   Lists the statements the city posts and the ones available on request.

10. Council and Committee Meetings (city web page)

    City of Cambridge · retrieved 2026-10-05

    Closed-meeting rules and the closed-meeting investigator.

11. Ontario Ombudsman and Integrity Commissioner (city web page)

    City of Cambridge · retrieved 2026-10-05

    Names the Integrity Commissioner and explains the complaint steps.

12. 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 city 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 city reported to the Province for that year.

Similar places

Ontario lower-tier municipalities with 60% to 160% of this population that had filed their 2025 return, in 2025. This gives 9 places. "Typical" means the median: half of similar places are above it and half below. The size limits are a judgement call; moving them a little adds or drops a few places, so treat small differences in rank as noise. Per-home figures use the household counts each city reports to the Province. Places 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 places; when a measure of money health is worse than 80% of similar places; or when a one-year tax increase is higher than 80% of similar places and well above inflation. "Needs an answer" means worse than 90% of similar places. When there are fewer than 20 similar places, 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 city'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.