Methodology

Data Source

All data originates from BC Local Government Statistics, published annually by the BC Ministry of Municipal Affairs. This is the same data municipalities report through Schedule 401 (Statement of Financial Position), Schedule 402 (Revenue and Expenses), and related schedules.

Values are from the most recent published year (2024 reporting). Population figures use BC Stats estimates for the corresponding year.

Per-Capita Normalization

All financial metrics are divided by the municipality's population to produce per-person values. This allows meaningful comparison between Vancouver (725,000+) and Alert Bay (~500). Without normalization, absolute dollar figures are meaningless for comparison.

Population Bands

Municipalities are grouped into 6 population bands for peer comparison. Comparing a village of 300 to a city of 300,000 is not meaningful, so rankings and averages are computed within bands:

Band	Range	Count
Under 1,500	< 1,500	34
1,500–5,000	1,500–4,999	42
5,000–15,000	5,000–14,999	35
15,000–50,000	15,000–49,999	24
50,000–150,000	50,000–149,999	14
150,000+	≥ 150,000	7

Rankings & Percentiles

Each municipality is ranked within its population band for every metric. Rankings account for polarity — for metrics where lower is better (e.g., debt load, tax burden), rank 1 goes to the lowest value.

Percentiles are calculated as: 1 – (rank – 1) / (bandSize – 1), yielding a 0–1 scale where 1.0 = top of band.

Traffic Light Indicators

The five report card metrics use a three-color system based on percentile position within the municipality's population band:

✓ Green (Strong): Percentile ≥ 0.6 — performing above most peers

~ Yellow (Average): Percentile 0.3–0.6 — in line with peers

! Red (Below Average): Percentile < 0.3 — below most peers

Note: These indicators describe relative position, not absolute quality. A "red" municipality may still be financially healthy — it simply performs below its peers on that specific metric.

The Five Report Card Metrics

Fiscal Balance (Surplus per Person): Operating surplus divided by population. Higher = better. Positive means the municipality took in more than it spent.
Tax Burden (Own-Source Taxation per Person): Property tax and other own-source taxes per person. Lower = better (lower burden on residents).
Debt Load (Liability Capacity Used %): Percentage of provincial borrowing limit used. Lower = better (more room for future infrastructure investment).
Revenue Resilience (Grant Dependency %): Provincial and federal transfers as a share of total revenue. Lower = better (more self-sufficient).
Service Efficiency (Total Expenses per Person): Total operating expenses divided by population. Lower = better (delivering services at lower cost).

Limitations

Data reflects a single reporting year. Year-over-year trends are not yet available.
Per-capita normalization doesn't capture differences in service scope (e.g., some municipalities provide policing, others don't).
Population estimates may differ slightly from census counts.
Infrastructure metrics depend on self-reported asset management data, which varies in completeness.
These benchmarks are descriptive, not prescriptive. Context matters — a municipality spending more may be investing in needed infrastructure.