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 Frontenac, and 2025 for 21 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 North Frontenac, budget documents

   Township of North Frontenac · retrieved 2026-10-01

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

3. Corporation of the Township of North Frontenac, Financial Statements, December 31, 2025 (KPMG LLP, July 29, 2026)

   Township of North Frontenac (auditor: KPMG LLP) · retrieved 2026-10-07

   Audited 2025 statements with a clean opinion. Several statement tables print their labels apart from their numbers, so we used only notes where the label and number share a line.

4. Corporation of the Township of North Frontenac, Financial Statements, December 31, 2024 (KPMG LLP, June 18, 2025)

   Township of North Frontenac (auditor: KPMG LLP) · retrieved 2026-10-07

   Audited 2024 statements. Used only for the date of the auditor's report.

5. 2026 Budget (final), spreadsheet

   Township of North Frontenac · retrieved 2026-10-07

   One sheet per department, each with a 2025 YTD actuals column, the 2025 total budget and the 2026 total budget.

6. OPP 2026 Annual Billing Statement, North Frontenac Tp

   Ontario Provincial Police, posted by the Township · retrieved 2026-10-07

   Estimated 2026 police billing, with the cap.

7. OPP 2025 Annual Billing Statement, North Frontenac Tp

   Ontario Provincial Police, posted by the Township · retrieved 2026-10-07

   Estimated 2025 police billing.

8. 2025 Asset Management Plan

   Township of North Frontenac · retrieved 2026-10-07

   The Township's plan for its roads, bridges, buildings, vehicles and equipment, with the yearly investment it says is needed.

9. Integrity Commissioner Services, Annual Report, 2025

   Integrity Commissioner (letter to council, March 19, 2026) · retrieved 2026-10-07

   Counts of requests and complaints in 2025, and the 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 21 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.