Evidence
Sources, calculations and the audit crosswalk
Evidence lock: August 20, 2026
Material claims register
The full, filterable claim-by-claim register lives on its own page: Findings.
Official source register
Every claim on this site traces to one of these 37 official sources. Links open the source directly and leave this site — they are marked as external.
| S01 | City of London — 2026 Annual Budget Update | Budget and capital plans | View source |
| S02 | City of London — 2025 Annual Development Report | Permits, timelines, affordable/HSH pipeline | View source |
| S03 | City of London — London exceeds HAF target (2025) | HAF target and permit result | View source |
| S04 | City of London — Corporate Asset Management | 2023 CAM plan and gap context | View source |
| S05 | City Bids and Tenders portal — Contract Awards / Annual Statistics | 1,978-record procurement extraction | View source |
| S06 | City of London — current Procurement of Goods and Services Policy | Policy effective Oct. 1, 2025 | View source |
| S07 | 2025 Procurement Compliance Report | Annual compliance review | View source |
| S08 | Bi-Annual Procurement Report, May 27 2026 | Awards over reporting thresholds | View source |
| S09 | 2024 Annual Report on DC Reserve Funds | 2024 reserves, shortfall, project tables | View source |
| S10 | 2025 Annual Report on DC Reserve Funds | 2025 contribution, disbursement, balance and debt | View source |
| S11 | City financial reporting page — 2024 audited statements | 2024 functional budget/actual and condition | View source |
| S12 | 2025 Consolidated Financial Statements | 2025 audited annual surplus | View source |
| S13 | 2025 Consolidated Financial Report presentation | Variance explanation | View source |
| S14 | City of London Community Grants Program | 42 multi-year and 16 annual allocations | View source |
| S15 | Community Grants Impact Report 2024–2025 | People served, leverage and reported outcomes | View source |
| S16 | Internal Audit Follow-up — grants observations | Grant control findings and status | View source |
| S17 | Susan Stevenson letter re Hubs VfM audit | Primary-source dissent and questions | View source |
| S18 | Housing & Homelessness VfM final report | Hub outcomes and audit findings | View source |
| S19 | Housing & Homelessness VfM supplemental | Operator cost breakdown and comparisons | View source |
| S20 | Community Improvement Plans Audit | 10 observations and management actions | View source |
| S21 | Performance Measurement Audit | Corporate framework recommendations | View source |
| S22 | CEAP Audit final report | 17 observations/recommendations | View source |
| S23 | Subdivision Review Process Audit | Streamlining and technology | View source |
| S24 | Audit Committee Feb. 25, 2026 agenda / follow-up dashboard | Audit plan, recommendations and status | View source |
| S25 | 2024–2033 Tax-Supported Project Detail Records | Named service-improvement projects | View source |
| S26 | City committee and council meeting portal | Project and authorization records | View source |
| S27 | 2026 Growth Management Implementation Strategy | Growth-infrastructure timing and reserve context | View source |
| S28 | Ontario Public Sector Salary Disclosure | 2021–2025 City of London disclosure rows | View source |
| S29 | PEC minutes — LJM brownfield approval | CIP approval status; meeting portal used where a stable deep link was not verified | View source |
| S30 | City Council minutes, Oct. 27 2020 | YOU residential DC grant direction; meeting portal used where a stable deep link was not verified | View source |
| S31 | London Transit Commission — 2025 Annual Report | Transit service, finance and capital metrics | View source |
| S32 | London Police Service Board — 2025 Annual Report summary | Police performance and finance | View source |
| S33 | City of London — Fire Department | Fire service baseline | View source |
| S34 | City of London — Water system | Annual water reporting | View source |
| S35 | City of London — Sewers and wastewater | Wastewater/stormwater reports | View source |
| S36 | City of London — CEAP dashboard and reports | 200 actions and reporting links | View source |
| S37 | City of London contact/council roster | Current council role check at lock date | View source |
Calculations, replayed
Every published calculation is recomputed here from its stated inputs and checked against reproduce.py's own output — never against a hand-typed second copy of the arithmetic. A sensitivity scenario is labelled as a sensitivity, never as a forecast.
| Measure | Inputs | Formula | Published | Replay | Caveat |
|---|---|---|---|---|---|
| Infrastructure gap, 2019→2023 | A = 946.1 B = 568.8 | (A−B)÷B | 0.6633 | 0.6633Replay confirmed | Published plan-cycle values |
| Infrastructure gap, 2014→2023 | A = 946.1 B = 466.1 | (A−B)÷B | 1.0298 | 1.0298Replay confirmed | Published plan-cycle values |
| 2025 PSAB surplus variance ($M) | A = 463.734 B = 281.085 | A−B | 182.649 | 182.6490Replay confirmed | PSAB annual surplus |
| 2025 PSAB surplus variance % | A = 463.734 B = 281.085 | (A−B)÷B | 0.6498 | 0.6498Replay confirmed | Not tax-supported free cash |
| Procurement no-value rate | A = 1394 B = 1978 | A÷B | 0.70475 | 0.7048Replay confirmed | Scraped posted population |
| Top-10 known-value share | A = 732.1 B = 1022.3 | A÷B | 0.7161 | 0.7161Replay confirmed | Not total procurement |
| Construction known-value share | A = 964.1 B = 1022.3 | A÷B | 0.9431 | 0.9431Replay confirmed | Known-value slice |
| DC 2025 net change ($M) | A = 68.5 B = 106.2 | A−B | -37.7 | -37.7000Replay confirmed | Contribution less disbursement |
| DC high-stress net change ($M) | A = 68.5 B = 106.2 C = 0.8 D = 1.1 | A×C−B×D | -62.02 | -62.0200Replay confirmed | Sensitivity, not forecast |
| DC recovery net change ($M) | A = 68.5 B = 106.2 C = 1.3 | A×C−B | -17.15 | -17.1500Replay confirmed | Sensitivity, not forecast |
| HAF target overage (units) | A = 4284 B = 3991 | A−B | 293 | 293.0000Replay confirmed | Permit measure |
| HAF overage % | A = 4284 B = 3991 | (A−B)÷B | 0.0734 | 0.0734Replay confirmed | Permit measure |
| Affordable stages stated | A = 675 B = 1360 | A+B | 2035 | 2035.0000Replay confirmed | In progress plus planning |
| Affordable unclassified remainder | A = 2576 B = 675 C = 1360 | A−B−C | 541 | 541.0000Replay confirmed | Other stages not broken out |
| Multi-year grant ledger ($) | SUM grants | 9200000 | 9200000.0000Replay confirmed | 42 published allocations | |
| LPS strategic completion | A = 288 B = 375 | A÷B | 0.768 | 0.7680Replay confirmed | 288 of 375 deliverables |
Internal-audit crosswalk
Every internal audit or review referenced in this publication, crosswalked to its status at the evidence lock date.
| Audit / review | Risk / volume | Core issue | Status at lock | Ledger link |
|---|---|---|---|---|
| Housing Development Projects — lessons learned | High | Property-manager input; tenant-mix implications; baseline financial sustainability; reserve funding. | Closed after Dec. 1, 2025 management report. | Capital dossiers; housing |
| Community Grants VfM | 2 medium | Score-to-funding rule; mandatory rationale; target areas without overlapping municipal funding. | On track · Q4 2027. | Grants |
| Homelessness VfM | 2 medium | Hubs governance/outcomes; supplemental cost-benefit detail. | Follow-up dashboard plus Feb. 2026 supplement. | Housing / Hubs |
| ARAO Audit | 5 medium | Use/governance of ARAO framework and Equity Tool. | Tracked in follow-up dashboard; detailed actions remain source-specific. | Strategy / governance |
| Performance Measurement | Final Nov. 10, 2025 | Corporate performance framework and implementation tools tied to strategic-plan renewal. | Management targets span Q1–Q4 2026; framework completion Q4 2026. | All modules |
| Community Improvement Plans | 10 observations | Outcome monitoring; consolidated mapping to incentives; forecasting; awareness/communication. | Actions target Q3 2026 through Q2 2027. | CIPs / incentives |
| Subdivision Review Process | Final Jun. 17, 2026 | Streamlining, technology and information-sharing; jurisdictional scan. | Technology target Q1 2027; broader review timing into 2027. | Housing / planning |
| CEAP | 17 observations | Plan measurability, funding, indicators, reporting and action ownership. | Final received Jun. 17, 2026; action-level follow-up needed. | Strategy / climate |
| Continuous Improvement | 2026 plan | Efficiency/effectiveness of the program. | Planned Oct. 7, 2026 at Feb. plan date. | Future update |
| Privacy | 2026 plan | Privacy governance and controls. | Planned Dec. 9, 2026 at Feb. plan date. | Future update |