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 2024 for Norwich, and 2024 for 90 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 Norwich, budget documents

   Township of Norwich · retrieved 2026-10-01

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

3. Consolidated Financial Statements, year ended December 31, 2024 (Millard, Rouse & Rosebrugh LLP, October 14, 2025)

   Township of Norwich · retrieved 2026-10-05

   Audited 2024 statements, clean opinion. 29 PDF pages. Used for the statements, notes 5, 6, 8, 12, 15, 18, 21.

4. Consolidated Financial Statements, year ended December 31, 2023 (Millard, Rouse & Rosebrugh LLP, August 29, 2024)

   Township of Norwich · retrieved 2026-10-05

   Audited 2023 statements. 30 PDF pages. Used for planning and development spending and the opinion date.

5. 2026 Operating Budget (Schedule to the budget by-law)

   Township of Norwich · retrieved 2026-10-05

   The 2026 operating budget, with 2025 actuals. 37 PDF pages.

6. Schedule A to By-Law 02-2026, 2026 Ten Year Capital Budget and Forecast

   Township of Norwich · retrieved 2026-10-05

   The 2026 capital budget and ten-year forecast. Used for the levy impact and debenture forecast.

7. Township of Norwich Asset Management Plan, 2024

   Township of Norwich · retrieved 2026-10-05

   The Asset Management Plan (84 PDF pages including appendices), posted as the "Executive Summary". Used for the replacement cost and funding gaps.

8. Registry - Declarations of Pecuniary Interest (March 10, 2026)

   Township of Norwich · retrieved 2026-10-05

   Read to confirm the registry is posted. No finding built on it.

9. 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 2024 return, in 2024. This gives 90 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.