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 Kirkland Lake, and 2024 for 14 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. Town of Kirkland Lake, budget documents

   Town of Kirkland Lake · retrieved 2026-10-01

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

3. 2025 Operating and Capital Budget (as approved April 15, 2025), Attachments 1 and 3

   Town of Kirkland Lake · retrieved 2026-10-05

   The adopted 2025 operating budget with 2024 comparison, and the capital budget. 16 PDF pages.

4. Report to Council 2025-CORP-013, Supplemental: 2025 Final Town Budget Update (April 15, 2025)

   Town of Kirkland Lake (Corporate Services) · retrieved 2026-10-05

   Council's April 15, 2025 report approving the 2025 budget, with the March 27, 2025 recorded vote and the levy change.

5. Press release: Kirkland Lake Council passes the 2025 municipal budget (April 16, 2025)

   Town of Kirkland Lake · retrieved 2026-10-05

   Two-page notice of the 2025 budget: levy, rate increase, reserves and capital highlights.

6. Press release: Kirkland Lake Council passes the 2024 municipal budget (April 26, 2024)

   Town of Kirkland Lake · retrieved 2026-10-05

   Two-page notice of the 2024 budget: levy, rate increase, reserves and capital highlights.

7. Press release: Kirkland Lake Council passes the 2023 municipal budget (April 19, 2023)

   Town of Kirkland Lake · retrieved 2026-10-05

   Notice of the 2023 budget. Read for context only; the 2023 figures cited come from the report below.

8. Report to Council 2023-FIN-005, 2023 Final Municipal Budget Update (April 18, 2023)

   Town of Kirkland Lake (Corporate Services) · retrieved 2026-10-05

   Council's April 18, 2023 report approving the 2023 budget: levy, rate increase and reserves.

9. Integrity Commissioner Inquiry Report, Inquiry No. 2020-12-01 (Mayor Pat Kiely)

   Integrity Commissioner · retrieved 2026-10-05

   Seven-page report with findings and recommendations. Used for one note.

10. 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 14 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.