$37,785,629annual surplus from operations in 2025, against a budget figure of $1,360,006
A surplus is what is left when a year's revenue is more than its spending. The audited 2025 statements show an annual surplus from operations of $37,785,629, against a budget figure of $1,360,006. The year before the surplus was $25,093,753. Three lines explain much of the gap. "Development charges and contributions" (fees paid by builders toward the cost of growth) were budgeted at nil and came in at $13,297,070. "Grants - Ontario" were budgeted at $12,559,163 and came in at $21,382,197. "Contributed tangible capital assets" (roads, pipes and other assets handed to the County, for example by developers) were budgeted at nil and came in at $9,409,507. The County has published how its budget is converted for the statements, in Note 20.
$115,787,940forecast net levy for 2029, from $85,371,329 in 2025
The levy is the amount raised from property taxes to pay for County services. The 2025 budget set it at $85,371,329, up 10.58% from $77,205,219 the year before. The 2026 approved budget sets it at $92,457,575 and forecasts $101,524,129 for 2027, $110,139,523 for 2028 and $115,787,940 for 2029. The budget shows the effect on a home assessed at $391,000: $4,089.07 in 2025 and $4,295.35 in 2026 (5.0%), then forecast increases of 5.3% in 2027, 6.5% in 2028 and 3.2% in 2029. Salaries, wages and benefits are budgeted at $57,531,224 for 2025 and $72,022,189 for 2029.
$9,304,306forecast principal and interest on long-term debt for 2029, from $6,320,253 in 2025
The County owed $53,307,151 on long-term liabilities (the loans listed in Note 15 are almost all labelled "OIPC") at the end of 2025, down from $57,517,296. At the same time its budget forecasts that the yearly cost of principal and interest on long-term debt will rise from $6,320,253 in 2025 to $9,304,306 in 2029. The statements also list a $41,350,000 contract for St. George wastewater treatment plant upgrades, of which $1,414,271 had been spent by the end of 2025. The statements do not say how that contract will be paid for. Net financial assets (what the County holds in cash and receivables, minus what it owes) were a debt of $32,669,392 at the end of 2025, up from $27,194,039.
$29,763,045in the Brant County Power Sale reserve fund at the end of 2025
A reserve is money set aside for a purpose. At the end of 2025 the County's statements list $80,102,578 in reserves and reserve funds, up from $72,547,809. The largest single item is a reserve fund called "Brant County Power Sale" at $29,763,045. The County also holds $69,724,109 in investments. Yet the budget forecasts the cost of paying for loans to rise (see the debt question), and transfers to reserves are forecast to rise from $8,728,634 in 2025 to $15,446,575 in 2029. The documents we read do not say what the Power Sale fund is meant for.