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 Nipissing, and 2025 for 20 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 Nipissing, budget documents

   Township of Nipissing · retrieved 2026-10-01

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

3. Financial Statements, year ended December 31, 2025

   Township of Nipissing, audited by KPMG LLP · retrieved 2026-10-07

   Audited statements and notes, with 2024 comparatives and a note on the budget figures.

4. Financial Statements, year ended December 31, 2024

   Township of Nipissing, audited by KPMG LLP · retrieved 2026-10-07

   Used for the 2024 landfill obligation and landfill capacity notes.

5. Financial Statements, year ended December 31, 2023

   Township of Nipissing, audited by KPMG LLP · retrieved 2026-10-07

   Used for 2022 and 2023 municipal taxation and the 2023 landfill capacity note.

6. Financial Analysis Presentation 2025

   KPMG LLP, to council on March 3, 2026 · retrieved 2026-10-07

   The auditor's slides on the Township's financial position and levy growth.

7. 2026-2036 Capital Forecast

   Township of Nipissing · retrieved 2026-10-07

   Ten-year plan for buying and replacing roads, bridges, vehicles and buildings; adopted March 3, 2026.

8. Council minutes, January 6 to September 15, 2026

   Township of Nipissing · retrieved 2026-10-07

   All 18 sets of 2026 minutes, read for tenders, closed sessions, declarations and spending decisions.

9. Agenda, October 6, 2026 (amended October 5, 2026)

   Township of Nipissing · retrieved 2026-10-07

   Shows council reviewing a draft revision of the Procurement By-Law.

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 2025 return, in 2025. This gives 20 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.