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 North Bay, and 2025 for 4 similar places. Figures are what the municipality reported to the Province for each year, prepared on the same basis as its audited financial statements.

2. City of North Bay, council remuneration and expense statements

   City of North Bay · retrieved 2026-10-05

   What each council member was paid, and spent on benefits and expenses, 2023 to 2025. One statement a year; the link is the latest, and the council page links each year.

3. City of North Bay, budget documents

   City of North Bay · retrieved 2026-10-01

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

4. The Corporation of the City of North Bay, Consolidated Financial Statements, Year ended December 31, 2025

   City of North Bay · retrieved 2026-10-05

   Audited statements for 2025 (29 PDF pages). The statements of operations and the notes have a text layer; PDF pages 3 to 7 are images.

5. The Corporation of the City of North Bay, Consolidated Financial Statements, Year ended December 31, 2024

   City of North Bay (auditor: KPMG LLP) · retrieved 2026-10-05

   A scan of the 2024 statements. Opened for the auditor's wording only; no figures taken from it.

6. 2026 Operating Budget (final, March 12)

   City of North Bay · retrieved 2026-10-05

   The 2026 operating budget book, 128 PDF pages. PDF page numbers match the printed page numbers.

7. 2026 Capital Budget (final)

   City of North Bay · retrieved 2026-10-05

   The 2026 capital budget and nine-year forecast, 306 PDF pages.

8. Final 2025 Operating Budget

   City of North Bay · retrieved 2026-10-05

   The 2025 operating budget book, 197 PDF pages. Used for the 2024 and 2025 budgets of one account.

9. Summary of Special Committee Meeting Adjustments (2026 budget)

   City of North Bay · retrieved 2026-10-05

   One page listing the changes made to the 2026 levy at the special committee meetings.

10. Remuneration, Mayor and Members of City Council, 2023, 2024 and 2025

    City of North Bay · retrieved 2026-10-05

    The 2025 statement of pay for the Mayor and each councillor. The 2023 and 2024 statements are linked from the same page.

11. Remuneration and Expenses, Office of the Mayor, 2023, 2024 and 2025

    City of North Bay · retrieved 2026-10-05

    The Mayor's office budget and actual spending for 2025, with each payment listed. The 2023 and 2024 statements are linked from the same page.

12. Inquiry Report, Re Chirico, 2025 ONMIC 6 (Integrity Commissioner, October 25, 2025)

    City of North Bay Integrity Commissioner · retrieved 2026-10-05

    The Integrity Commissioner's report on the Mayor's credit card use, expense claims and reimbursements. 38 pages.

13. Cassellholme Board of Management v. Lowery, 2026 ONMIC 1 (Integrity Commissioner, April 4, 2026)

    City of North Bay Integrity Commissioner · retrieved 2026-10-05

    Decision on an application about a councillor and a 2025 council vote on a non-profit housing corporation. Read for its outcome only.

14. Closed Meeting Investigation, Final Report (Closed Meeting Investigator, November 10, 2025)

    Closed Meeting Investigator (Cunningham Swan Carty Little & Bonham LLP) · retrieved 2026-10-05

    Report on the closed session of the council meeting of August 12, 2025. 7 pages.

15. By-Law No. 2024-55, amending the Council remuneration by-law (vehicle allowance)

    City of North Bay · retrieved 2026-10-05

    Sets a vehicle allowance of $7,200.00 a year for the Mayor. Passed July 9, 2024.

16. 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 city 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 city reported to the Province for that year.

Similar places

Ontario single-tier municipalities with 60% to 160% of this population that had filed their 2025 return, in 2025. This gives 4 places. "Typical" means the median: half of similar places are above it and half below. The size limits are a judgement call; moving them a little adds or drops a few places, so treat small differences in rank as noise. Per-home figures use the household counts each city reports to the Province. Places 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 places; when a measure of money health is worse than 80% of similar places; or when a one-year tax increase is higher than 80% of similar places and well above inflation. "Needs an answer" means worse than 90% of similar places. When there are fewer than 20 similar places, 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 city'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.