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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Brant County'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 · 8 so far
Things worth asking about
We read Brant County's financial reports and meeting minutes, and compared its numbers with 2 similar Ontario towns. 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.
$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.
Found by reading the town's own documents · 3 sources
$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.
Found by reading the town's own documents · 2 sources
$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.
Found by reading the town's own documents · 5 sources
$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.
Found by reading the town's own documents · 4 sources
$9,176,681forecast net OPP cost for 2029, from $6,240,609 in 2025
The County pays the Ontario Provincial Police to police the municipality. The 2026 approved budget shows the net cost at $6,240,609 for 2025, $6,918,936 for 2026, $7,602,629 for 2027, $8,361,947 for 2028 and $9,176,681 for 2029. That is a rise of $2,936,072, or 47%, over four years (worked out by us). The 2025 budget shows the line was $6,087,211 in 2024, a 2.52% increase to 2025.
Found by reading the town's own documents · 2 sources
$1,675,130boundary compensation counted in the 2025 budget; the payments end in 2027
On January 1, 2017, 2,720 hectares moved from the County to the City of Brantford. The City agreed to pay the County $11,633,500 in 10 equal yearly instalments from January 2018 to January 2027, plus $11,259,144 over a phase-out of County taxes that ends in 2027. At the end of 2025 the County was still owed a receivable of $3,165,486. The 2025 budget counted $1,675,130 of boundary compensation as income, down from $1,845,723 the year before. When the payments stop, that income stops with them.
Found by reading the town's own documents · 4 sources
($401,624)balance of the Development Engineering Reserve Fund at the end of 2025, unchanged from 2024
Obligatory reserve funds hold money the law requires the County to keep for a set purpose, such as development charges. Note 12 shows the "Development Engineering Reserve Fund" at ($401,624) at the end of 2025, with no money added or spent during the year. It stood at ($1,272,192) at the start of 2024. The note also says the County has accumulated total net expenditures of $7,029,715 on fire protection, storm water and water infrastructure that development charges are meant to recover.
Found by reading the town's own documents · 1 source
$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.
Why it matters
A budget is the promise made to taxpayers about what a year will cost. When the result is far better than the promise, residents may have paid more tax than was needed, or the budget may be set in a way that hides money that is really there. The County's own note says the budget Council adopts was a surplus of nil, so Council was not planning for a surplus. The open question is how much of this money is cash that can be spent and how much is tied to building projects or is only an accounting entry.
It could be because…
The budget Council adopts is prepared on a modified-accrual (roughly cash) basis, and the statements are on a full accrual basis. Note 20 shows a reconciliation to $1,360,006, so some of the gap is accounting, not cash.
Development charges are received from builders and kept in reserve funds for growth projects, so they are not free money for day-to-day costs.
Contributed assets are roads and pipes given to the County. They add to what the County owns but bring in no cash.
Grants from the province often arrive for a named project and are spent over several years.
Questions you could ask
How much of the 2025 surplus of $37,785,629 is cash, and how much is contributed assets and grants already committed to projects?
Why was nothing budgeted for development charges and contributed assets, when they were $13,297,070 and $9,409,507 in 2025 and $15,590,815 and $1,861,171 in 2024?
Will Council publish a simple note each year that reconciles the budget it adopts to the surplus in the audited statements?
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 Brant County?Send us your answer and we will publish it with this question.
The evidence
Consolidated Statement of Operations and Accumulated Surplus, 2025: "Annual Surplus from Operations" budget 1,360,006, actual 37,785,629 (2024 actual 25,093,753). "Development charges and contributions" budget "-", actual 13,297,070 (2024 15,590,815). "Grants - Ontario" budget 12,559,163, actual 21,382,197 (2024 18,411,743). "Contributed tangible capital assets" budget "-", actual 9,409,507 (2024 1,861,171). Total revenue budget 137,396,457, actual 171,402,955.
Note 20, Budget Amounts: "County of Brant Council approves the operating and capital budgets each year on a modified-accrual basis of accounting (sometimes referred to as cash basis)." "Operating and capital budget surplus for the year adopted by Council" is shown as "-". It is converted by adding "Net transfers to (from) reserves and reserve funds" 21,804,171, "Debt principal repayments" 4,206,622 and "Accrued interest" 44,329, and subtracting amortization 22,291,287, post-employee benefits 417,515, accretion expense 311,184 and boundary transfer compensation 1,675,130, giving "Budget Surplus (Full Accrual)" 1,360,006.
Statement of Cash Flows: cash and cash equivalents fell from 25,259,212 to 21,447,447 in 2025 (a net change of (3,811,765)), while investments rose from 64,774,377 to 69,724,109 (an increase in investments of (4,949,732)). "Acquisition of tangible capital assets (net of transferred CIP)" was (57,721,882).
$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.
Why it matters
Property tax bills are the largest bill most households pay the County. A forecast that rises faster than inflation in three of four years is worth understanding before an election, because it shows what the next Council has already been set up to spend. The County's budget pages we read give the numbers but we did not find a plain explanation of what is driving the 2027 and 2028 steps.
It could be because…
Growth in the number of homes also adds to the levy without raising the bill for a single home; the budget shows the effect on a median home separately.
Provincial changes, such as policing costs and paramedic and social service cost sharing with the City of Brantford, can push the levy up regardless of local choices.
A forecast is a planning figure. Each year's Council can change the next year's budget.
Part of the rise is transfers to reserves and to capital (building and repairing things), which are choices to save for future needs.
Questions you could ask
What are the main costs behind the 5.3% and 6.5% increases forecast for 2027 and 2028?
How much of the forecast levy increase is for growth in the number of homes and how much is for the same homes?
How much of the rise in transfers to reserves and capital could be slowed without delaying planned projects?
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 Brant County?Send us your answer and we will publish it with this question.
The evidence
2026 Approved Budget, Operating Forecast: "NET LEVY" $85,371,329 (2025), $92,457,575 (2026), $101,524,129 (2027), $110,139,523 (2028), $115,787,940 (2029). "Salaries, Wages & Benefits" 57,531,224 (2025) and 72,022,189 (2029). "Transfer to Reserves" 8,728,634 (2025) and 15,446,575 (2029). "Transfer to Capital" 17,685,559 (2025) and 24,969,059 (2029). Property tax impact, "Residential Home assessed at $391,000 (2026 median)": $4,089.07, $4,295.35, $4,521.72, $4,816.39 and $4,972.40, with increases shown as 5.0%, 5.3%, 6.5% and 3.2%.
Approved 2025 operating budget summary: "Tax Levy" 77,205,219 (2024 budget) and 85,371,329 (2025 budget), an increase of 8,166,110 or 10.58%. "Total County Departments" 49,061,623 and 55,138,575 (12.39%).
$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.
Why it matters
Debt is paid back from future tax and water or sewer bills. Because the forecast cost rises, residents will want to know how much more the County plans to borrow, and for what. A net debt position is normal for a municipality that owns a lot of roads and pipes (it holds $493,434,370 of tangible capital assets), but its size and direction are worth following.
It could be because…
Borrowing for large treatment plants and roads is a normal way to spread the cost over the years that residents use them.
Some of the debt cost may be paid by development charges or by water and sewer rates rather than the general levy.
The County already holds reserves and investments (see the reserves question) and may use them to lower the amount it borrows.
A net debt figure is expected when a municipality holds most of its wealth as buildings and roads, not as cash.
Questions you could ask
How will the $41,350,000 St. George wastewater plant project be paid for: debt, development charges, sewer rates, grants or reserves?
How much new borrowing is in the 2027 to 2029 forecast, and what is it for?
What share of the forecast debt cost is paid from the general levy and what share from other sources?
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 Brant County?Send us your answer and we will publish it with this question.
Under the Taxation & Corporate Finances budget, "Principal & Interest on Long-Term Debt" is 4,886,701 (2025), 5,584,874 (2026), 6,600,882 (2027), 7,735,211 (2028) and 8,056,599 (2029).
Note 15 (b): principal payments on long term debt of 19,900,641 for 2026 to 2030 and 33,406,510 thereafter. Note 15 (c): "Interest expense paid on long term liabilities for the year was $2,072,088 (2024 - $2,223,278)."
Note 22 (o), Contractual obligations and commitments: "St. George Wastewater Treatment Plant Upgrades. The total construction cost of this project is $41,350,000. Of this amount, $1,414,271 has been spent to December 31, 2025 with the remaining balance to be spent in subsequent periods."
$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.
Why it matters
Reserves can protect residents from sudden tax jumps and pay for big projects without borrowing. But money held in reserve while the County also borrows has a cost, because loans carry interest. Residents are entitled to know what each large reserve is for, and whether it will be used to lower borrowing or taxes.
It could be because…
The name suggests the fund holds money from selling a power business, kept for the long term. We did not find a document that says so, and we have not assumed it.
The interest it earns may be what pays for part of the budget. The 2025 budget includes a "Financing" income line of $1,483,529.
Reserves can be earning more than loans cost.
Some reserves are set aside for a set purpose by Council, such as a hospital contribution, and cannot lawfully be used for other work without a Council decision.
Questions you could ask
What was the Power Sale fund created for, what rules govern spending it, and is any of it planned to reduce borrowing or taxes?
How much of the forecast rise in transfers to reserves, from $800,000 to $4,686,502 in the corporate finances line, is for the hospital?
What is the target size for each major reserve, and when would the County stop adding to 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 Brant County?Send us your answer and we will publish it with this question.
The evidence
Note 16, Reserves and Reserve Funds: "Brant County Power Sale" 29,763,045 (2024 29,558,318). "Financing" 4,110,436. "Water development" 16,745,031. "Hospital reserve" 1,021,213 (2024 186,806). "Total Reserves and Reserve Funds" 80,102,578 (2024 72,547,809).
2025 budget, Taxation & Corporate Finances: "266000 Financing" (1,500,000) in 2024 and (1,483,529) in 2025. "271100 SpecialLevy-Contrb Hosptl Rsrv" 800,000 in both years.
$9,176,681forecast net OPP cost for 2029, from $6,240,609 in 2025
The County pays the Ontario Provincial Police to police the municipality. The 2026 approved budget shows the net cost at $6,240,609 for 2025, $6,918,936 for 2026, $7,602,629 for 2027, $8,361,947 for 2028 and $9,176,681 for 2029. That is a rise of $2,936,072, or 47%, over four years (worked out by us). The 2025 budget shows the line was $6,087,211 in 2024, a 2.52% increase to 2025.
Why it matters
Policing is among the largest items in the levy, and the County cannot set the OPP's costs on its own. A steep forecast is worth a clear explanation so residents can tell what is driven by the province and what by local choices.
It could be because…
OPP billing is set by the province, and the County may be planning for higher salaries and other costs in the province's contract with the OPP.
The forecast may include the cost of a larger detachment or more officers as the County grows.
A forecast is a planning number that is revised each year.
Questions you could ask
What is driving the OPP forecast up by $2,936,072 over four years: the province's billing, a larger detachment, or something else?
How much of the OPP cost does the County recover from growth, and how much falls on existing taxpayers?
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 Brant County?Send us your answer and we will publish it with this question.
Brant County spent $9.0M on running the town office in 2019 and $15.3M in 2025. Prices only went up about 21% in that time.
Why did the cost of running the town office grow 70% in 6 years?
Running the town office
Prices (inflation)
+0%+20%+40%+60%+80%
+70%
2019202020212022202320242025
Show as a table
Year
Running the town office
Prices (inflation)
2019
+0%
+0%
2020
+12%
+1%
2021
+21%
+4%
2022
+35%
+11%
2023
+53%
+16%
2024
+64%
+18%
2025
+70%
+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 town 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 $6.3M a year pay for?
Why did office and administration go from $5.1M to $8.6M?
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 Brant County?Send us your answer and we will publish it with this question.
The evidence
Running the town office: 2019 $9.0M, 2020 $10.1M, 2021 $10.9M, 2022 $12.2M, 2023 $13.8M, 2024 $14.8M, 2025 $15.3M.
$1,675,130boundary compensation counted in the 2025 budget; the payments end in 2027
On January 1, 2017, 2,720 hectares moved from the County to the City of Brantford. The City agreed to pay the County $11,633,500 in 10 equal yearly instalments from January 2018 to January 2027, plus $11,259,144 over a phase-out of County taxes that ends in 2027. At the end of 2025 the County was still owed a receivable of $3,165,486. The 2025 budget counted $1,675,130 of boundary compensation as income, down from $1,845,723 the year before. When the payments stop, that income stops with them.
Why it matters
Money that ends on a known date is easy to plan for if the plan is public. The County's own forecast shows its corporate finances budget turning from a net credit of $4,255,210 in 2026 to a net cost of $2,403,799 in 2029, but the pages we read do not say how much of that swing is the end of the boundary payments.
It could be because…
The County has known the end date since 2017 and may have planned for it with the reserve transfers in its forecast.
Growth in homes and businesses may replace the lost income over time.
Most of the swing in the corporate finances line may be debt costs (see the debt question) and not boundary money.
Questions you could ask
How much of the swing in the corporate finances line, from a credit of $4,255,210 in 2026 to a cost of $2,403,799 in 2029, is the end of the boundary payments?
Has Council set aside reserves for the loss of the boundary income, and where does the budget show 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 Brant County?Send us your answer and we will publish it with this question.
The evidence
Note 6, Boundary Adjustment: "The City is required to pay the County $11,633,500 by way of 10 equal annual installments from January 2018 to January 2027." Also "the City must pay the County $11,259,144 for the phase-out of County taxes", received in installments that decline "until 2027". The receivable recognized is "$3,165,486" (undiscounted "$3,350,259").
Note 6, Boundary Adjustment, first sentence: "On January 1, 2017, the County's boundary lines were reduced by 2,720 hectares of land transferred to the City of Brantford ("the City") from the County's jurisdiction."
2026 budget forecast, "Taxation & Corporate Finances" net levy: (4,786,602) in 2025, (4,255,210) in 2026, (1,291,074) in 2027, 1,372,533 in 2028 and 2,403,799 in 2029. (A figure in brackets is a net credit.)
($401,624)balance of the Development Engineering Reserve Fund at the end of 2025, unchanged from 2024
Obligatory reserve funds hold money the law requires the County to keep for a set purpose, such as development charges. Note 12 shows the "Development Engineering Reserve Fund" at ($401,624) at the end of 2025, with no money added or spent during the year. It stood at ($1,272,192) at the start of 2024. The note also says the County has accumulated total net expenditures of $7,029,715 on fire protection, storm water and water infrastructure that development charges are meant to recover.
Why it matters
A fund that is below zero means the County spent money for growth that it has not yet collected from builders, and other money is covering it. That is normal for a time, but it is worth knowing who is covering it and when it will be repaid.
It could be because…
Growth-related spending often comes before the fees from new homes, so a temporary negative is normal.
The County may be waiting for development charges that will be collected as lots are built.
The remaining deficit is small next to the $24,201,030 held in the development charges fund.
Questions you could ask
Which fund or budget is covering the ($401,624) and when will it be repaid?
When will development charges recover the $7,029,715 of net growth-related spending the notes describe?
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 Brant County?Send us your answer and we will publish it with this question.
The evidence
Note 12, Deferred Revenues - Obligatory Reserve Funds: "Development Engineering Reserve Fund" opening balance (401,624), contributions received "-", ending balance (401,624) in 2025. In 2024 opening balance (1,272,192), revenue recognized 870,568, ending balance (401,624). "Development charges" ending balance 24,201,030. "The County has accumulated total net expenditures of $7,029,715 (2024 - $8,625,153) related to fire protection, storm water, and water infrastructure development."
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