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 Cornwall, and 2024 for 8 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 Cornwall, budget documents

   City of Cornwall · retrieved 2026-10-01

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

3. The Corporation of the City of Cornwall, Consolidated Financial Statements, Year ended December 31, 2024 (KPMG LLP, March 24, 2026)

   City of Cornwall (auditor: KPMG LLP) · retrieved 2026-10-05

   Audited statements for 2024. Clean opinion. 45 PDF pages.

4. The Corporation of the City of Cornwall, Consolidated Financial Statements, Year ended December 31, 2023 (KPMG LLP, November 6, 2025)

   City of Cornwall (auditor: KPMG LLP) · retrieved 2026-10-05

   Audited statements for 2023. Used for the auditor's report date and the note on restated 2022 figures.

5. The Corporation of the City of Cornwall, Consolidated Financial Statements, Year ended December 31, 2022 (KPMG LLP, March 26, 2024)

   City of Cornwall (auditor: KPMG LLP) · retrieved 2026-10-05

   Audited statements for 2022. Used for the auditor's report date.

6. Corporation of the City of Cornwall, Consolidated Financial Statements, December 31, 2021 (MNP LLP, July 12, 2022)

   City of Cornwall (auditor: MNP LLP) · retrieved 2026-10-05

   Audited statements for 2021. Used for the auditor's report date.

7. City of Cornwall, 2026 Budget Submission: Draft Operating and Capital Budgets (General Taxation)

   City of Cornwall · retrieved 2026-10-05

   The 2026 budget book, 411 PDF pages, prepared for budget meetings on December 16 to 18, 2025. PDF page numbers match printed page numbers.

8. City of Cornwall, 2026 Water and Wastewater Budget

   City of Cornwall · retrieved 2026-10-05

   The 2026 water and wastewater budget book, 75 PDF pages. Used for sewer overflow figures.

9. Direction to the Treasurer of the City of Cornwall respecting a Draft 2026 Budget (Mayor, October 29, 2025)

   Mayor of Cornwall · retrieved 2026-10-05

   The Mayor's written direction for the draft 2026 budget, including the 4% limit that leaves out police.

10. 2020 Annual Remuneration/Expense Report Summary (Appendix A)

    City of Cornwall · retrieved 2026-10-05

    The newest yearly statement of council remuneration and expenses we found. 4 PDF pages.

11. Report 2025-54-Financial Services: Elected Officials Expense Statements for the Period of July 1 to September 30, 2025

    City of Cornwall · retrieved 2026-10-05

    The newest quarterly expense report. Lists honorariums and expenses, not regular pay.

12. Integrity Commissioner Services, Annual Report, 2024 (April 4, 2025)

    City of Cornwall (Integrity Commissioner) · retrieved 2026-10-05

    The latest Integrity Commissioner annual report posted. 4 PDF pages.

13. 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 single-tier municipalities with 60% to 160% of this population that had filed their 2024 return, in 2024. This gives 8 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.