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 Latchford, and 2024 for 27 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 Latchford, budget documents

   Town of Latchford · retrieved 2026-10-01

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

3. Regular Meeting of Council agenda package, August 18, 2026 (revised), with the 2025 Consolidated Financial Report

   Town of Latchford (auditors: Kemp Elliott & Blair LLP) · retrieved 2026-10-07

   The 2025 consolidated statements (PDF pages 17 to 38) with a clean opinion, with 2024 beside them, inside the council agenda.

4. Consolidated Financial Report, year ended December 31, 2024

   Town of Latchford (auditors: Kemp Elliott & Blair LLP) · retrieved 2026-10-07

   Audited statements for 2024, with 2023 beside them. Clean opinion, auditors' report dated July 8, 2025.

5. Minutes of the Regular Meeting of Council, February 10, 2026

   Town of Latchford · retrieved 2026-10-07

   Approval of the 2025 paving project and By-law 2026-006.

6. By-law 2026-006, agreement for the 2025 paving project

   Town of Latchford · retrieved 2026-10-07

   The by-law and the contractor's price letter dated May 21, 2025.

7. By-law 2026-021, 2026 Municipal Budget, with the budget package as its schedule

   Town of Latchford · retrieved 2026-10-07

   The adopted 2026 budget by-law and the budget package and workbook attached to it.

8. By-law 2026-024, water and sewer rates

   Town of Latchford · retrieved 2026-10-07

   2026 water and sewer rates, passed July 14, 2026.

9. Minutes of the Regular Meeting of Council, August 18, 2026

   Town of Latchford · retrieved 2026-10-07

   Acceptance of the 2025 statements, the Official Plan consultant award and the closed session. Other 2026 minutes are cited in the findings by their own addresses.

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 27 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.