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 Norfolk County, and 2025 for 4 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. Norfolk County, budget documents

   Norfolk County · retrieved 2026-10-01

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

3. Norfolk County, 2025 Financial Report with Audited Consolidated Financial Statements (Millard, Rouse & Rosebrugh LLP, July 14, 2026)

   Norfolk County (auditor: Millard, Rouse & Rosebrugh LLP) · retrieved 2026-10-05

   The 2025 Financial Report with the audited consolidated statements, notes and statistical pages. 48 PDF pages. Clean opinion dated July 14, 2026.

4. Norfolk County, 2024 Financial Report with Audited Consolidated Financial Statements (July 8, 2025)

   Norfolk County (auditor: Millard, Rouse & Rosebrugh LLP) · retrieved 2026-10-05

   The 2024 Financial Report with the audited 2024 statements. 47 PDF pages. Used for the 2024 and 2023 budget and actual figures.

5. Millard, Rouse & Rosebrugh LLP, Audit findings letter for the year ending December 31, 2025 (July 14, 2026)

   Millard, Rouse & Rosebrugh LLP · retrieved 2026-10-05

   The auditor's letter to Council on the 2025 audit. 3 PDF pages. Lists two uncorrected misstatements, judged immaterial by management.

6. Norfolk County, Adopted 2026 Levy Operating Budget

   Norfolk County · retrieved 2026-10-05

   The adopted 2026 levy operating budget book, adopted January 21 to 23, 2026 (Strong Mayor process). Used for the levy tables, initiatives and the news release at the front.

7. Norfolk County, Historical Financial Review: Summary (web page)

   Norfolk County · retrieved 2026-10-05

   A web summary of the County's finances over ten years, prepared after a Council motion of October 16, 2024. Used for the County's own explanations of reserves, capital and investments.

8. Norfolk County, Council members (web page)

   Norfolk County · retrieved 2026-10-05

   Lists the mayor and eight councillors for the term November 15, 2022 to November 15, 2026, with official email addresses.

9. Norfolk County, Accountability and Transparency (web page)

   Norfolk County · retrieved 2026-10-05

   Names the Integrity Commissioner and the Ombudsman as closed meeting investigator.

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 4 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.