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 Madawaska Valley, and 2025 for 30 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. Township of Madawaska Valley, budget documents

   Township of Madawaska Valley · retrieved 2026-10-01

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

3. Township of Madawaska Valley, Financial Statements for the year ended 31 December 2025 (MacKillican & Associates, 16 June 2026)

   Township of Madawaska Valley (auditor: MacKillican & Associates) · retrieved 2026-10-07

   Consolidated statements, notes, schedules and the Library Board statements for 2025. Opinion on the consolidated statements: present fairly.

4. Township of Madawaska Valley, Financial Statements for the year ended 31 December 2024 (MacKillican & Associates, 29 September 2025)

   Township of Madawaska Valley (auditor: MacKillican & Associates) · retrieved 2026-10-07

   Consolidated statements for 2024 and the Library Board statements.

5. Township of Madawaska Valley, Financial Statements for the year ended 31 December 2023 (MacKillican & Associates, 7 August 2024)

   Township of Madawaska Valley (auditor: MacKillican & Associates) · retrieved 2026-10-07

   Consolidated statements for 2023 and the Library Board statements.

6. 2026 Budget presentation

   Township of Madawaska Valley, Treasurer · retrieved 2026-10-07

   20-slide summary of the 2026 budget with 2025 budget and actual columns.

7. By-Law 2026-33, adopt the 2026 municipal budget (March 17, 2026)

   Township of Madawaska Valley · retrieved 2026-10-07

   The by-law (page 1 has a text layer); the attached budget schedule is a scan and was not used.

8. By-Law 2025-24, adopt the 2025 municipal budget (March 4, 2025)

   Township of Madawaska Valley · retrieved 2026-10-07

   The by-law only; the attached budget schedule is a scan and was not used.

9. Integrity Commissioner Services, Annual Report 2025 (March 19, 2026)

   Township's Integrity Commissioner · retrieved 2026-10-07

   Counts of requests and complaints for 2025 and their costs.

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 lower-tier municipalities with 60% to 160% of this population that had filed their 2025 return, in 2025. This gives 30 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.