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 Pelham, and 2025 for 35 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. Town of Pelham, budget documents

   Town of Pelham · retrieved 2026-10-01

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

3. Town of Pelham 2025 Annual Report (Annual Financial Report), dated June 10, 2026

   Town of Pelham · retrieved 2026-10-05

   The Treasurer's written overview of the 2025 results (PDF pages 22 to 36) is text and was used. The statement and note pages (PDF pages 37 to 73) are pictures and were not used. 83 PDF pages.

4. Town of Pelham 2026 Approved Operating Budgets

   Town of Pelham · retrieved 2026-10-05

   The 2026 operating budget book with 2023 and 2024 actuals. PDF pages 4 to 13 are pictures and were not used. 67 PDF pages (printed page = PDF page minus 3).

5. Town of Pelham 2026 Approved Capital Budget

   Town of Pelham · retrieved 2026-10-05

   The 2026 capital budget, including the debenture schedule. 215 PDF pages.

6. Town of Pelham 2025 Approved Operating Budgets

   Town of Pelham · retrieved 2026-10-05

   The 2025 operating budget book. Used for 2024 approved budget figures. 66 PDF pages.

7. Mayor's Budget (web page)

   Town of Pelham · retrieved 2026-10-05

   How strong-mayor budget powers work in Pelham and the 2026 budget schedule.

8. Mayoral Decision 2025-02, Strong Mayor Budget Process, November 18, 2025

   Office of the Mayor, Town of Pelham · retrieved 2026-10-05

   One page saying no amendments to the 2026 budget were proposed or passed.

9. Mayoral Decisions and Directions (web page)

   Town of Pelham · retrieved 2026-10-05

   Lists the Mayor's special powers and the posted decisions and directions.

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 35 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.