Not the full picture. Built from public records, which leave things out.Read by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date. Check the sources, and tell us if you spot a mistake. What this site can't tell you Read by hand. We read Barrie's own documents for this site in October 2026; the Sources page lists which ones. The comparisons with other places still come from the Province's yearly reports.
Questions · 11 so far
Things worth asking about
We read Barrie's financial reports and meeting minutes, and compared its numbers with 4 similar Ontario places. These are the things that stood out.
What these are, and what they are not. A question here means a number or practice is unusual, or harder to see than it should be. It does not mean anyone did anything wrong. Most unusual numbers turn out to have ordinary explanations, and every question lists some. The only way to know is to ask.
Worth asking
Worth asking
There may well be a good reason. It is still worth asking what it is.
$245 millionof development charges now expected over five years, against $625 million estimated before
Development charges are fees that builders pay the City when new homes and buildings go up. The money pays for the roads, pipes and recreation centres that growth needs, and for the loans taken out to build them. The City's 2026 budget says it now expects to collect $245 million of these charges over the next five years, not the $625 million it estimated before. It says the balance of its development charge fund is expected to fall below zero in 2026 and stay there through the forecast. The audited statements show the fund already fell from $117,745,521 to $83,438,727 during 2025, as $47,944,642 came in against $94,908,358 the year before. The City has explained the cause: provincial rules that let builders pay later, and a slower building market.
Found by reading the city's own documents · 3 sources
$111.8 milliona year short of replacing the City's assets as they wear out, according to the City's budget
A capital reserve is a savings account that pays for roads, pipes, buildings and vehicles when they wear out. The City's 2026 budget forecasts that its Tax Capital Reserve will go below zero by the end of 2027, with $408 million to be drawn over five years against $267 million paid in. It forecasts a $2.6 million deficit in the Water Capital Reserve by the end of 2026, growing to $54 million by 2030. It also says the City sets aside $111.8 million a year less than it would take to replace its assets as they wear out. The City has said plainly that this is a gap and that future budgets will need higher rates, more debt, or both.
Found by reading the city's own documents · 5 sources
$721,535in the WSIB reserve at the end of 2025, against $43,291,673 of estimated claims
Barrie pays its own workplace injury claims instead of paying into the provincial insurance fund (it is a Schedule 2 employer). Actuaries estimate the claims still to be paid. The audited statements put that at $43,291,673 at the end of 2025. The reserve the City keeps to help cover it holds $721,535. The City's budget says this reserve "is currently inadequate" and raises its yearly contribution by $250 thousand for 2026. It adds that further increases will be needed.
Found by reading the city's own documents · 4 sources
$215.9 millionof estimated capital carryforward from 2025, on top of $207.6 million recommended for 2026
Capital spending is money for things that last, such as roads, pipes and buildings. A carryforward is money approved in an earlier year for work that was not finished. The 2026 budget says it plans $207.6 million of capital spending in 2026, not counting an estimated $215.9 million of carryforward from 2025. It also says the City has carried "a significant unplanned carryover" from year to year for several years. The City says staff are adjusting project timing with the goal of reducing it.
Found by reading the city's own documents · 2 sources
$63,297,514of land added in 2025, against $2,878,874 in 2024
The statements list the cost of every kind of capital asset the City owns. Land additions were $63,297,514 in 2025 against $2,878,874 in 2024. The land line went from $521,612,447 to $584,909,961 and no land was sold or transferred out. The statements do not say which parcels these were. The City's budget names one land purchase for a south Barrie recreation complex and library, but it places that draw on the 2026 carryforward, so we cannot tell whether it is part of this amount.
Found by reading the city's own documents · 3 sources
$11,488,657of transfer payments in planning and development in 2025, against $407,431 in 2024
A transfer payment is money the City hands to someone else, such as a grant or an incentive, rather than spending it on its own services. In the planning and development group, transfer payments were $11,488,657 in 2025 against $407,431 in 2024. The group's total spending was $18,304,312 against a budget of $9,482,752 and $8,635,650 the year before. The same group received $13,613,393 in government grants in 2025, up from $979,428. The statements do not say what the payments were for or who received them.
Found by reading the city's own documents · 2 sources
$41,857,030spent on goods and services in protection services in 2025, against $10,799,490 in 2024
The statements show protection services (police, fire, building and by-law enforcement) cost $175,794,400 in 2025 against a budget of $139,949,203 and $141,842,972 the year before. The notes say the 2025 ice storm activities are included in this section. Spending on goods and services in this group went from $10,799,490 to $41,857,030. Government grants in the same group rose from $9,144,818 to $35,201,395. The City's budget explains that a provincial disaster recovery grant helped pay for the cleanup. By our own subtraction (worked out by us), the grant rose by about $26.1 million and goods and services rose by about $31.1 million.
Found by reading the city's own documents · 3 sources
$179,727,974surplus in 2025, against a budgeted $116,919,909
A surplus is what is left when a year's revenue is more than its spending. The statements show a surplus of $179,727,974 against a budgeted $116,919,909, which is $62,808,065 more (worked out by us). Revenue was higher than budgeted on several lines: government transfers and grants were $75,023,394 against $23,187,218, and investment income was $15,745,628 against $9,704,525. The City recorded $31,620,101 of contributed capital assets (such as roads built by developers), which the budget did not include. Spending was higher too, at $546,541,851 against a budget of $470,462,874. The statements explain that the City budgets on a different basis from the statements.
Found by reading the city's own documents · 3 sources
$245 millionof development charges now expected over five years, against $625 million estimated before
Development charges are fees that builders pay the City when new homes and buildings go up. The money pays for the roads, pipes and recreation centres that growth needs, and for the loans taken out to build them. The City's 2026 budget says it now expects to collect $245 million of these charges over the next five years, not the $625 million it estimated before. It says the balance of its development charge fund is expected to fall below zero in 2026 and stay there through the forecast. The audited statements show the fund already fell from $117,745,521 to $83,438,727 during 2025, as $47,944,642 came in against $94,908,358 the year before. The City has explained the cause: provincial rules that let builders pay later, and a slower building market.
Why it matters
Some of the City's debt is paid back from development charges. If the charges arrive late or in smaller amounts, the City must borrow more, delay projects or ask taxpayers and water customers to cover the gap. Residents can only weigh those choices if they see how big the gap is.
It could be because…
The City says the cause is provincial rules that let builders pay at occupancy or two years after the permit, so the money may be late, not lost.
A slow building market means fewer permits are being taken out right now.
The City lists ways to cover the gap: borrowing, delaying projects and looking for provincial or federal funding. Delaying projects would ease the pressure.
A temporary negative balance may be covered from other City funds until the charges arrive. We did not find how the City plans to do this.
Questions you could ask
If development charges come in at $245 million instead of $625 million, which growth projects will be delayed and which will be paid for with debt?
How much of the $37 million of yearly debt cost depends on development charges that builders have not yet paid?
Will council see a yearly report on the development charge balance and on the borrowing that relies on it?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Barrie?Send us your answer and we will publish it with this question.
The evidence
Under the heading "DC Deferral will put pressure on the Development Charges Reserves": "the City is expecting to collect $245 million over the next five-year period, compared to previous estimates of $625 million. As a result, the DC reserve balance is expected to fall into a negative position in 2026 and remain negative throughout the forecasted period." The page says the lower forecast reflects the effect of recent deferral legislation and the economic climate for builders.
"Debt servicing cost is estimated at $37 million in 2026. Sixty six percent (66%) or $24.3 million of the 2026 debt servicing cost is funded from development charges". Another page says: "The planned debt issuance for 2026 is $25.0 million which includes $20.0 million for DC funded debt". A third says: "DC supported debt is repaid by development charges, but only when that development revenue is received by the City."
Note 5, deferred revenue, obligatory reserve funds: "Development contributions" 47,944,642 in 2025 (2024: 94,908,358). "Development charges" balance at the end of the year 83,438,727 (2024: 117,745,521). "Utilization of funds" (111,251,858) in 2025 (2024: (67,279,767)), for all obligatory reserve funds together.
$111.8 milliona year short of replacing the City's assets as they wear out, according to the City's budget
A capital reserve is a savings account that pays for roads, pipes, buildings and vehicles when they wear out. The City's 2026 budget forecasts that its Tax Capital Reserve will go below zero by the end of 2027, with $408 million to be drawn over five years against $267 million paid in. It forecasts a $2.6 million deficit in the Water Capital Reserve by the end of 2026, growing to $54 million by 2030. It also says the City sets aside $111.8 million a year less than it would take to replace its assets as they wear out. The City has said plainly that this is a gap and that future budgets will need higher rates, more debt, or both.
Why it matters
Reserves are what keep a city from raising taxes or borrowing sharply when a major road or water main fails. Barrie's own budget says these funds are running short, and the choices it lists land on water bills, property taxes or debt.
It could be because…
The City says the gap comes from a long record of not keeping up with replacement costs, and that its 2% yearly increase for infrastructure (the Infrastructure Investment Funding) is meant to narrow it over time.
The shortfall is measured against what it would cost to replace assets today, not against what must be spent this year. Not every asset needs replacing at once.
A reserve can show a deficit for a time because projects are approved ahead of the money, with later contributions planned to cover them.
The Standard and Poor's credit rating, which the City says rose to AAA in 2025, suggests lenders are not alarmed by the present gap.
Questions you could ask
What yearly increase in contributions would close the gap in the Tax and Water Capital Reserves, and when does council plan to make it?
If the Tax Capital Reserve goes below zero in 2027, which renewal projects will be delayed or paid for by borrowing?
Will the City publish the replacement-cost gap by asset type (roads, pipes, buildings) so residents can see where it is largest?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Barrie?Send us your answer and we will publish it with this question.
The evidence
"The 5-year outlook for the Tax Capital Reserve has worsened compared to last year, with the balance projected to fall into a negative position by the end of 2027." "Over the next five years, the City is forecasted to draw $408 million from the reserve." "In total, contributions to the Tax Capital Reserve are projected to reach $267 million over the 2026-2030 period."
"By the end of 2026, the reserve is expected to have a deficit of $2.6 million, and this shortfall is projected to grow to $54 million by the end of 2030." "From 2026 to 2030, the City expects to draw about $130 million from the Water Capital Reserve to fund water system projects, while contributions to the reserve over the same period are forecasted to be $68.8 million." "To address this, future budgets will likely require a combination of higher water rates and/or additional debt financing."
"The transfer to the tax, water, wastewater, and parking capital reserves planned for 2026 is $96.7 million which is $27.3 million greater than the current annual amortization expense." "The replacement value of existing infrastructure yields an annual amount of $208.5 million, resulting in an annual shortfall of over $111.8 million." On the earlier page: "Council committed to a 2% levy increase in 2024 to 2026 for the IIF, or $104 to the property tax bill for a typical home."
"Standard and Poor's (S&P), a financial services company that offers services including credit ratings, data analysis and equity research to both the private and public sectors worldwide, upgraded the City's credit rating in 2025 from AA+ to AAA with a stable outlook on the back of the City's prudent financial management."
$721,535in the WSIB reserve at the end of 2025, against $43,291,673 of estimated claims
Barrie pays its own workplace injury claims instead of paying into the provincial insurance fund (it is a Schedule 2 employer). Actuaries estimate the claims still to be paid. The audited statements put that at $43,291,673 at the end of 2025. The reserve the City keeps to help cover it holds $721,535. The City's budget says this reserve "is currently inadequate" and raises its yearly contribution by $250 thousand for 2026. It adds that further increases will be needed.
Why it matters
If the reserve does not grow, claims are paid out of each year's budget, which falls on property taxes and water bills. A small reserve against a large estimated obligation is something residents may want to see explained in a plan.
It could be because…
The City says it pays these costs as they come due and keeps no assets set aside for them. The estimate covers claims that will be paid over many years, so none of it is due at once.
The City says it has chosen to phase in higher contributions to hold down the tax increase in 2026.
Many municipalities fund benefit costs as they go; a small reserve is not itself a sign that claims cannot be paid.
The estimate depends on the actuaries' assumptions, and the statements show it fell from $47,345,389 in 2024.
Questions you could ask
How much does the City pay in WSIB claims each year, and how many years of claims does the reserve cover?
What yearly contribution would reach a sustainable reserve, and by what year does council plan to get there?
Will the City publish a multi-year plan for this reserve and for the sick leave reserve?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Barrie?Send us your answer and we will publish it with this question.
"As at December 31, 2025, the balance in the workers' compensation reserve is $721,535 (2024 - $814,112), which is included in the reserves balance in Note 10." For sick leave: "the balance in the sick leave reserve is $3,119,379 (2024 - $3,040,051)".
"The non-pension post-retirement and post employment benefits plans are funded on a pay-as-you-go basis. The City funds the plans on a cash basis as benefits are paid. No assets have been formally segregated and restricted to provide for non-pension retirement and post-employment benefits."
"Workplace Safety and Insurance Board (WSIB) Reserve contribution has increased by $250 thousand for 2026. This reserve is currently inadequate to address the current and future level of WSIB expenses. The increased contribution to the reserve planned for 2026 will assist; however further increases will be needed in future budget cycles to reach a sustainable level."
$215.9 millionof estimated capital carryforward from 2025, on top of $207.6 million recommended for 2026
Capital spending is money for things that last, such as roads, pipes and buildings. A carryforward is money approved in an earlier year for work that was not finished. The 2026 budget says it plans $207.6 million of capital spending in 2026, not counting an estimated $215.9 million of carryforward from 2025. It also says the City has carried "a significant unplanned carryover" from year to year for several years. The City says staff are adjusting project timing with the goal of reducing it.
Why it matters
Money approved but not spent is money that was raised or set aside earlier, and the work it was meant to do is late. A carryover this size makes the yearly capital budget hard to read, because the real amount of work underway is more than the figure council votes on.
It could be because…
Large projects such as treatment plant upgrades, road expansions and a new recreation complex take several years, so unspent approvals are normal part-way through.
The statements show the City spent more than its yearly budget on acquiring capital assets in 2025, so some carried-over work was done.
The City says it is adjusting project timing to reduce the carryover, which means the figure may come down.
Some of the carryforward may be tied to contracts already signed, which is not idle money.
Questions you could ask
How much of the $215.9 million is tied to signed contracts, and how much is for work that has not started?
What yearly carryforward does the City treat as normal, and what is its target for 2027?
Will council see a yearly report on carried-over projects, with the reason each one is late?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Barrie?Send us your answer and we will publish it with this question.
The evidence
"The total recommended capital spending for 2026 is $207.6 million, which includes new funding requests and funding that was approved through previous capital plans and for multi-year projects. This does not include estimated capital carryforward from 2025 in the amount of $215.9 million. Over the last several years, the City has carried a significant unplanned carryover from year to year. Through the 2026 plan, staff are continuing to adjust the timing and cash flow on a number of projects, with the goal of reducing the annual carryover amount."
Consolidated statement of change in net debt: "Acquisition of tangible capital assets" budget (194,648,617), 2025 (225,854,596), 2024 (106,963,149). Consolidated statement of financial position: "Tangible capital assets under construction" 154,239,076 (2024: 213,958,011).
$63,297,514of land added in 2025, against $2,878,874 in 2024
The statements list the cost of every kind of capital asset the City owns. Land additions were $63,297,514 in 2025 against $2,878,874 in 2024. The land line went from $521,612,447 to $584,909,961 and no land was sold or transferred out. The statements do not say which parcels these were. The City's budget names one land purchase for a south Barrie recreation complex and library, but it places that draw on the 2026 carryforward, so we cannot tell whether it is part of this amount.
Why it matters
Land is a large and lasting purchase, and it is paid for by reserves, development charges or debt. Residents can only follow it if the City says what was bought, why, and with which money.
It could be because…
Some may be land given to the City by developers as part of their approvals, which the statements record at fair value (contributed assets were $31,620,101 across all asset types).
Some may be land bought ahead of projects named in the budget, such as the south Barrie recreation complex and library.
Some may be parkland conveyed under the City's Master Parkland Agreement with developers.
The cash-in-lieu of parkland fund fell from $25,783,581 to $13,391,791 in 2025, which could mean it was used for land.
Questions you could ask
Which parcels make up the $63,297,514 of land added in 2025, and how much of it was bought and how much given by developers?
Which fund paid for each purchase, and where can residents read the council approval for each one?
Is the South Barrie recreation complex land part of the 2025 additions or still to come?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Barrie?Send us your answer and we will publish it with this question.
The evidence
Note 9, tangible capital assets, 2025: "Land" cost at the beginning of the year 521,612,447, "Additions" 63,297,514, "Disposals/transfers" -, cost at the end of the year 584,909,961. The 2024 table shows land "Additions" of 2,878,874.
"Contributions of tangible capital assets in 2025 amounted to $31,620,101 (2024 - $38,538,008)." The note says typical examples are "roads, storm sewers and sidewalks installed by a developer as part of a subdivision or development agreement". Note 5 shows the "Cash in lieu of parkland" fund at 13,391,791 (2024: 25,783,581).
"The large carryforward draw planned for 2026 is to fund the land purchase for the South Barrie Mixed Use Recreation Complex and Library project (FC1085)." The same page says that in 2018 the City and developers signed "a Master Parkland Agreement, which identified future parkland obligations, land to be conveyed, and a shortfall that resulted."
$11,488,657of transfer payments in planning and development in 2025, against $407,431 in 2024
A transfer payment is money the City hands to someone else, such as a grant or an incentive, rather than spending it on its own services. In the planning and development group, transfer payments were $11,488,657 in 2025 against $407,431 in 2024. The group's total spending was $18,304,312 against a budget of $9,482,752 and $8,635,650 the year before. The same group received $13,613,393 in government grants in 2025, up from $979,428. The statements do not say what the payments were for or who received them.
Why it matters
Money the City passes on to others is public money. Residents may want to know what programs it supports, who pays for them, and whether more will follow.
It could be because…
The payments may be money from another level of government that the City passes on, which the matching rise in grants ($13,613,393) would fit.
They may be a one-time program, such as housing or development incentives, approved by council and paid in 2025.
They may include grants to the Downtown Barrie Business Improvement Area or to community groups, which the segment includes.
The budget column for the group is a single figure, so the budget may have planned for part of this in a form the statements do not show.
Questions you could ask
What programs make up the $11,488,657 of transfer payments in planning and development, and who paid for them?
Were these payments in the 2025 budget, and where can residents read council's approval?
Will similar payments continue in 2026 and later?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Barrie?Send us your answer and we will publish it with this question.
The evidence
Note 18, planning and development segment, 2025: "Transfer payments" 11,488,657; "Government transfers and grants" 13,613,393; total expenses 18,304,312. For 2024: "Transfer payments" 407,431; "Government transfers and grants" 979,428; total expenses 8,635,650.
Consolidated statement of operations: "Planning and development" budget 9,482,752, 2025 actual 18,304,312, 2024 actual 8,635,650. Note 13: "Transfer payments" 55,311,881 in 2025 (2024: 43,255,138).
Barrie spent $38.2M on running the city office in 2019 and $60M in 2025. Prices only went up about 21% in that time.
Why did the cost of running the city office grow 57% in 6 years?
Running the city office
Prices (inflation)
+0%+20%+40%+60%
+57%
2019202020212022202320242025
Show as a table
Year
Running the city office
Prices (inflation)
2019
+0%
+0%
2020
+34%
+1%
2021
+21%
+4%
2022
+30%
+11%
2023
+34%
+16%
2024
+47%
+18%
2025
+57%
+21%
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Why it matters
Money spent running the office is money not spent on roads, water or safety. When office costs grow much faster than the services people see, it is fair to ask what the extra money is buying.
It could be because…
The city added a service, a building or staff that residents asked for.
Costs were moved from another area, so the total did not really change.
Accounting rules changed how costs are sorted.
Large one-time costs, like a study, lawsuit or repair, landed in one year.
Questions you could ask
What did the extra $21.8M a year pay for?
Why did senior management go from $11.1M to $21.9M?
Was each increase approved by council as a separate decision, or did it happen through the yearly budget?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Barrie?Send us your answer and we will publish it with this question.
The evidence
Running the city office: 2019 $38.2M, 2020 $51.2M, 2021 $46.1M, 2022 $49.5M, 2023 $51.1M, 2024 $56.1M, 2025 $60M.
Barrie spent $46.1M on roads and snow in 2019 and $68.8M in 2025. Prices only went up about 21% in that time.
Why did the cost of roads and snow grow 49% in 6 years?
Roads and snow
Prices (inflation)
−20%+0%+20%+40%+60%
+49%
2019202020212022202320242025
Show as a table
Year
Roads and snow
Prices (inflation)
2019
+0%
+0%
2020
−11%
+1%
2021
+4%
+4%
2022
+0%
+11%
2023
+14%
+16%
2024
+23%
+18%
2025
+49%
+21%
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Why it matters
When one area grows much faster than prices, it is either doing more (which may be great) or paying more for the same thing. Residents deserve to know which.
It could be because…
The city added a service, a building or staff that residents asked for.
Costs were moved from another area, so the total did not really change.
Accounting rules changed how costs are sorted.
Large one-time costs, like a study, lawsuit or repair, landed in one year.
Questions you could ask
What did the extra $22.6M a year pay for?
Why did public transit go from $19.4M to $25.7M?
Was each increase approved by council as a separate decision, or did it happen through the yearly budget?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Barrie?Send us your answer and we will publish it with this question.
Barrie spent $108M on police, fire and safety in 2019 and $167M in 2025. Prices only went up about 21% in that time.
Why did the cost of police, fire and safety grow 55% in 6 years?
Police, fire and safety
Prices (inflation)
+0%+20%+40%+60%
+55%
2019202020212022202320242025
Show as a table
Year
Police, fire and safety
Prices (inflation)
2019
+0%
+0%
2020
+0%
+1%
2021
+10%
+4%
2022
+8%
+11%
2023
+32%
+16%
2024
+24%
+18%
2025
+55%
+21%
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Why it matters
When one area grows much faster than prices, it is either doing more (which may be great) or paying more for the same thing. Residents deserve to know which.
It could be because…
The city added a service, a building or staff that residents asked for.
Costs were moved from another area, so the total did not really change.
Accounting rules changed how costs are sorted.
Large one-time costs, like a study, lawsuit or repair, landed in one year.
Questions you could ask
What did the extra $58.9M a year pay for?
Why did emergency planning go from $2,203 to $30.9M?
Was each increase approved by council as a separate decision, or did it happen through the yearly budget?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Barrie?Send us your answer and we will publish it with this question.
The evidence
Police, fire and safety: 2019 $108M, 2020 $108M, 2021 $118M, 2022 $116M, 2023 $142M, 2024 $134M, 2025 $167M.
$41,857,030spent on goods and services in protection services in 2025, against $10,799,490 in 2024
The statements show protection services (police, fire, building and by-law enforcement) cost $175,794,400 in 2025 against a budget of $139,949,203 and $141,842,972 the year before. The notes say the 2025 ice storm activities are included in this section. Spending on goods and services in this group went from $10,799,490 to $41,857,030. Government grants in the same group rose from $9,144,818 to $35,201,395. The City's budget explains that a provincial disaster recovery grant helped pay for the cleanup. By our own subtraction (worked out by us), the grant rose by about $26.1 million and goods and services rose by about $31.1 million.
Why it matters
A storm cost shows how a city copes with a one-off emergency. Residents can see if the grant covered the cost, or if part of it fell on the property tax or on savings.
It could be because…
The City explains the extra grant as a provincial disaster recovery grant awarded for ice storm cleanup, so most of the cost may have been paid by the Province.
Not all of the rise in protection services need be storm cost. Contract and staffing rises explain some of it.
Grants may be paid in a different year from the spending, so the two columns need not match in one year.
Part of the cost could be covered by insurance or by the City's reserves instead of taxes.
Questions you could ask
What was the total cost of the 2025 ice storm, and how much of it has the Province paid or promised?
Is any storm cost left on the City's own budget or reserves, in 2025 or 2026?
Will staff report to council on the storm's total cost and how it was paid for?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Barrie?Send us your answer and we will publish it with this question.
The evidence
Consolidated statement of operations: "Protection services" budget 139,949,203, 2025 actual 175,794,400, 2024 actual 141,842,972.
Note 18 describes the Protection services segment and says: "The 2025 ice storm activities are included in this section." For that segment, 2025: "Government transfers and grants" 35,201,395 and "Goods and services" 41,857,030. For 2024: "Government transfers and grants" 9,144,818 and "Goods and services" 10,799,490.
$179,727,974surplus in 2025, against a budgeted $116,919,909
A surplus is what is left when a year's revenue is more than its spending. The statements show a surplus of $179,727,974 against a budgeted $116,919,909, which is $62,808,065 more (worked out by us). Revenue was higher than budgeted on several lines: government transfers and grants were $75,023,394 against $23,187,218, and investment income was $15,745,628 against $9,704,525. The City recorded $31,620,101 of contributed capital assets (such as roads built by developers), which the budget did not include. Spending was higher too, at $546,541,851 against a budget of $470,462,874. The statements explain that the City budgets on a different basis from the statements.
Why it matters
A budget is the promise to taxpayers about what the year will cost. When a year turns out very different, residents can ask how much of the gap was cash and how much was accounting or one-time money.
It could be because…
The City budgets on a different basis (modified accrual) from the statements, and the statements say the budget shown was adjusted to match.
Contributed capital assets of $31,620,101 are not cash, and the budget had none.
A provincial grant for ice storm cleanup (see the protection services question) raised revenue and spending together.
The surplus is not cash left over. The City spent $225,854,596 on capital assets in 2025, and its net debt (financial liabilities less financial assets) shrank from (87,760,547) to (24,885,292).
Questions you could ask
How much of the $62,808,065 above budget was cash, and how much was non-cash items such as contributed assets?
How much of the surplus was one-time money, such as the ice storm grant, and how much repeats each year?
How was the money used: into reserves, into capital work, or to pay down debt?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Barrie?Send us your answer and we will publish it with this question.
The evidence
Consolidated statement of operations: "Annual surplus" budget 116,919,909, 2025 actual 179,727,974 (2024: 124,340,322). "Government transfers and grants" budget 23,187,218, actual 75,023,394. "Investment income" budget 9,704,525, actual 15,745,628. "Contributed tangible capital assets (Note 9)" budget -, actual 31,620,101. Total expenses budget 470,462,874, actual 546,541,851.
Note 17, budget: "The City of Barrie prepares its budget on a modified accrual basis." The reported budget in the statements "includes adjustments to capital expenditures, revenues, amortization expenses, post-employment benefits, and operating transfers".
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