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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Brock'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 · 10 so far
Things worth asking about
We read Brock's financial reports and meeting minutes, and compared its numbers with 88 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.
$1,712,769contracted services in 2025, up from $542,435 in 2024
Contracted services means work the township pays outside companies to do. The 2025 statements show $1,712,769, up from $542,435 in 2024 and $986,306 in 2023. Nearly all of the jump is in transportation services (roads and bridges): $1,186,453 in 2025, against $55,641 in 2024 and $555,936 in 2023. The 2025 operating budget had only $407,669 for contracted services, so the extra most likely came from capital or one-time work. We did not find the township explaining it.
Found by reading the town's own documents · 5 sources
$9.1 milliongap between reserve fund balances and cash and investments held in them at the end of 2025 (worked out by us)
Reserve funds are savings kept for future needs, such as replacing roads and fleet, and some (development charges, federal gas tax) can only be spent on set purposes. The 2025 statements split the township's cash and investments between a day-to-day "Operating Fund" and the "Reserve Fund". At the end of 2025 the Reserve Fund held $5,960,981 in cash and $8,902,654 in investments, which is $14,863,635 (worked out by us). The reserve funds ($16,483,696) and the legally restricted "obligatory" reserve funds ($7,467,725) add up to $23,951,421 (worked out by us), about $9.1 million more. At the end of 2024 the two matched to within about $58,000 (worked out by us). Over the same year the Operating Fund's cash rose from $4,187,367 to $9,894,818. The 2026 budget book also estimated its opening reserves at $19,889,213.11, well under the audited total.
Found by reading the town's own documents · 4 sources
$557,874planned draw from the rate stabilization reserve in 2026
A rate stabilization reserve is a savings account used to keep tax increases smaller. It held $1,514,182 at the end of 2024 and $1,374,638 at the end of 2025. The 2026 budget plans to draw $557,874 from it. The budget book's own estimate had it falling from $908,301.24 to $350,427.24 by the end of 2026. Using the audited end-2025 balance instead, about $816,764 would be left (worked out by us). The 2026 budget uses $628,382 of this reserve to pay for operating costs, and the 2025 budget used $707,680. Some of the draws are for items that come back every year, such as $10,000 for an ombudsman, $25,000 for corporate training and $10,000 for fire training.
Found by reading the town's own documents · 4 sources
$192,049.53estimated 2025 building permit revenue, against a budget of $300,000.00
The 2025 budget expected $300,000.00 from building permit fees. The 2026 budget book shows $144,037.15 collected by September 30, 2025 and an estimate of $192,049.53 for the full year. It budgets $215,000.00 for 2026. The township explains that high interest rates and building costs have cut the number of permits, and that it lowered permit fees in 2025. It paid for the 2025 gap from the Building Reserve. That reserve is now empty, so for 2026 the township is drawing $156,258 from the general rate stabilization reserve instead.
Found by reading the town's own documents · 3 sources
$609,309investment income in 2025, against a 2026 budget of $139,015
Investment income is interest the township earns on its savings. The 2025 budget counted on $219,015 and the audited statements show $609,309. In 2024 it was $851,733. The 2026 budget counts on only $139,015, down $80,000 from 2025. The statements show that some interest is added to the restricted reserve funds instead of the day-to-day budget: $271,792 in 2025. That is part of the answer, but not all of it. We did not find the township explaining how it sets this number.
Found by reading the town's own documents · 3 sources
$663,841estimated surplus for 2025 in the 2026 budget book
Each budget book includes the township's estimate, made in the fall, of how the current year will end. The 2025 budget book estimated that 2024 would end with a surplus of $829,282 on a levy of $10,713,732 (the tax the township asks residents to pay for its own spending). The 2026 budget book estimated that 2025 would end with a surplus of $663,841. These are estimates, not audited results, and we did not find the township saying where such surpluses go. The 2026 book shows tax interest and penalties running above budget ($550,000 estimated against $430,000).
Found by reading the town's own documents · 2 sources
At the end of 2024, $3.6M of property tax had been billed but not paid. That is 12% of everything billed. Only 7 of 88 similar towns had a higher share. A year earlier it was $3.1M.
Found automatically from the town's financial reports · 2 sources
$8,455,683surplus in 2025, against a budgeted deficit of $1,860,999
A surplus is what is left when a year's revenue is more than its spending. The 2025 audited statements show a surplus of $8,455,683. The budget in the same statements planned a deficit of $1,860,999. The year before, the statements show a deficit of $827,750. The township explains the biggest piece itself: $5,435,688 of the revenue is "assumed assets", which are roads, land and storm sewers that developers built and handed over to the township. That is not cash. Without it the surplus would be $3,019,995 (worked out by us), which is still well above the plan. Government grants from the Province were $3,763,152 against a budget of $992,617.
Found by reading the town's own documents · 3 sources
$22,000lower levy in the adopted 2026 budget than in the mayor's proposed budget (worked out by us)
Since May 1, 2025, Brock has been one of the Ontario municipalities where the mayor has "strong mayor" powers. Under them the mayor proposes the budget. Council can amend it, the mayor can veto an amendment, and Council can override a veto. For 2026 the mayor's proposed budget asked for a levy of $11,681,808, an increase of $447,478. The adopted budget shows $11,659,808 and an increase of $425,478. That is $22,000 less (worked out by us). The mayor decided not to veto the amendments Council passed on November 26, 2025, and the budget was finalized the same day.
Found by reading the town's own documents · 5 sources
$1,712,769contracted services in 2025, up from $542,435 in 2024
Contracted services means work the township pays outside companies to do. The 2025 statements show $1,712,769, up from $542,435 in 2024 and $986,306 in 2023. Nearly all of the jump is in transportation services (roads and bridges): $1,186,453 in 2025, against $55,641 in 2024 and $555,936 in 2023. The 2025 operating budget had only $407,669 for contracted services, so the extra most likely came from capital or one-time work. We did not find the township explaining it.
Why it matters
Contracts are where large amounts of public money can change quickly. A threefold rise in one year is worth a plain explanation of what was bought, from whom, and whether it was tendered.
It could be because…
The statements say that capital-budget items which are not new assets (repairs, for example) are counted as operating expenses. A big year of road and bridge repair would show up here.
The township received $569,863 labelled "Municipal Ice Storm Assistance" in 2025. Clean-up after a storm is often done by contractors. We did not find the township linking this grant to these contracts.
2023 was also high ($986,306), so the 2024 figure may have been the unusually low year.
Questions you could ask
What work made up the $1,186,453 of contracted transportation services in 2025, and how much of it was storm clean-up paid for by the Ice Storm Assistance grant?
Which of these contracts were tendered, and which were awarded another way?
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 Brock?Send us your answer and we will publish it with this question.
Note 16, Classification of expenses by object: "Contracted services" 1,712,769 in 2025 and 542,435 in 2024. Total expenses 18,701,733 (2024: 17,888,614).
Note 15, Budget figures: "Amounts included in the original Council approved capital budget which are not recognized as tangible capital assets are included in Consolidated statement of operations under the appropriate functional expense category."
$9.1 milliongap between reserve fund balances and cash and investments held in them at the end of 2025 (worked out by us)
Reserve funds are savings kept for future needs, such as replacing roads and fleet, and some (development charges, federal gas tax) can only be spent on set purposes. The 2025 statements split the township's cash and investments between a day-to-day "Operating Fund" and the "Reserve Fund". At the end of 2025 the Reserve Fund held $5,960,981 in cash and $8,902,654 in investments, which is $14,863,635 (worked out by us). The reserve funds ($16,483,696) and the legally restricted "obligatory" reserve funds ($7,467,725) add up to $23,951,421 (worked out by us), about $9.1 million more. At the end of 2024 the two matched to within about $58,000 (worked out by us). Over the same year the Operating Fund's cash rose from $4,187,367 to $9,894,818. The 2026 budget book also estimated its opening reserves at $19,889,213.11, well under the audited total.
Why it matters
Money set aside for roads and other needs should be there when the need comes. If the day-to-day account is holding money that belongs to the reserve funds, residents can ask whether it is a short-term loan between the township's own accounts and when it will be put back.
It could be because…
Municipalities often pool cash in one account and keep track of what belongs to each reserve in the books. The statements do not say whether this is what happened.
The township spent $9,919,701 on new assets in 2025. It may have paid from the day-to-day account first and moved the money out of reserve funds later.
Our comparison is our own reading of Notes 3, 7 and 11. The township may define the accounts differently, and Note 3 does not say whether money for ordinary reserves also sits in the Reserve Fund column.
The budget book's opening balance was an estimate made in the fall of 2025, before year-end entries.
Questions you could ask
Is part of the day-to-day account's cash money that belongs to reserve funds, and if so how much, and when will it be moved back?
Can the treasurer publish a reconciliation of each reserve and reserve fund to the cash and investments that back it at December 31, 2025?
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 Brock?Send us your answer and we will publish it with this question.
Note 7, Deferred revenue: "Obligatory reserve funds" total 7,467,725 at December 31, 2025 (development charges 6,224,488; parkland 266,767; federal gas tax receipts 976,470) and 8,194,457 in 2024.
Summary of Funds, "Estimated Opening Balance per GL Jan 1/26": "Total - All" (19,889,213.11); total reserves (2,202,300.31); total deferred reserve funds (3,971,392.24), of which development charges (1,515,030.00) and (1,703,612.39) and federal gas tax (CCBF) (586,412.92).
$557,874planned draw from the rate stabilization reserve in 2026
A rate stabilization reserve is a savings account used to keep tax increases smaller. It held $1,514,182 at the end of 2024 and $1,374,638 at the end of 2025. The 2026 budget plans to draw $557,874 from it. The budget book's own estimate had it falling from $908,301.24 to $350,427.24 by the end of 2026. Using the audited end-2025 balance instead, about $816,764 would be left (worked out by us). The 2026 budget uses $628,382 of this reserve to pay for operating costs, and the 2025 budget used $707,680. Some of the draws are for items that come back every year, such as $10,000 for an ombudsman, $25,000 for corporate training and $10,000 for fire training.
Why it matters
Savings can hide the real cost of running the township for a year or two. When they are used up, taxes have to rise, or services shrink, to fill the gap. Residents can ask which of these draws are one-time and which will need tax money later.
It could be because…
The township is using the reserve for the purpose it was set up for, and says some draws are temporary: for example the building department's gap is "to be repaid when building activity resumes".
The reserve ended 2025 higher than the budget book estimated ($1,374,638 against $908,301.24), so the real cushion is bigger than the book suggests.
Some draws are one-time costs (new council training, cell phone replacements) that do not repeat.
Questions you could ask
Which of the 2026 draws are one-time, and which will become tax-funded in 2027 when the reserve is lower?
What balance does Council want to keep in this reserve, and when does it plan to put money back?
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 Brock?Send us your answer and we will publish it with this question.
Summary of Rate Stabilization Reserve Draws, 2026: Building 156,258 "Building Revenue Decrease"; Clerks 10,000 "Ombudsman"; Corporate 25,000 "Corporate Training"; Fire 10,000 "Fire Training"; IT 30,700 "50% of increase to IT Subscriptions".
$192,049.53estimated 2025 building permit revenue, against a budget of $300,000.00
The 2025 budget expected $300,000.00 from building permit fees. The 2026 budget book shows $144,037.15 collected by September 30, 2025 and an estimate of $192,049.53 for the full year. It budgets $215,000.00 for 2026. The township explains that high interest rates and building costs have cut the number of permits, and that it lowered permit fees in 2025. It paid for the 2025 gap from the Building Reserve. That reserve is now empty, so for 2026 the township is drawing $156,258 from the general rate stabilization reserve instead.
Why it matters
Permit fees are meant to pay for the building department. When they fall short, money from other savings fills the hole. The township says it will repay the draw if building picks up, which is a promise worth tracking.
It could be because…
Fewer permits were issued because of high interest rates and building costs, as the township says.
The township cut permit fees in 2025 on purpose and paid for the cut from the Building Reserve.
The township has proposed changes and increases to permit fees, which may close the gap.
Questions you could ask
By how much were permit fees cut in 2025, and what did Council expect that to cost?
What is the plan, and the date, for rebuilding the Building Reserve and repaying the rate stabilization 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 Brock?Send us your answer and we will publish it with this question.
The evidence
Building Department Operating Budget, "Bldg Building Permits": 2025 budget 300,000.00; 2025 year-to-date at 09/30/2025 144,037.15; estimated year-end 192,049.53; 2026 budget 215,000.00. Note on the page: "Building Reserves are nil due to shortfall in revenue vs expenses in prior years" and "Fund from Rate Stabilization - to be repaid when building activity resumes".
Building Permit Revenue business case: "$85,000 decrease in anticipated building permit fees." "Building Permit fees were reduced in 2025 and the reduction was funded from a draw from the Building Reserve. The balance in the building reserve is not sufficient to fund the reduction for 2026, therefore, it is being funded from Tax Rate Stabilization Reserve."
Building Department Operating Summary: "User Charges" -302,000 for 2025, -217,000 for 2026; "Building Reserve" -58,393 for 2025, 0 for 2026; "Tax Rate Stabilization" -156,258.
$609,309investment income in 2025, against a 2026 budget of $139,015
Investment income is interest the township earns on its savings. The 2025 budget counted on $219,015 and the audited statements show $609,309. In 2024 it was $851,733. The 2026 budget counts on only $139,015, down $80,000 from 2025. The statements show that some interest is added to the restricted reserve funds instead of the day-to-day budget: $271,792 in 2025. That is part of the answer, but not all of it. We did not find the township explaining how it sets this number.
Why it matters
A budget that expects much less income than the township usually earns can mean taxes are set a little higher than needed. It may also reflect caution about counting on money that may not come. The question is how big the cushion is.
It could be because…
Interest rates have fallen, so the township may expect to earn less in 2026.
Part of the interest belongs to the restricted reserve funds ($271,792 in 2025) and is not available for the day-to-day budget.
Budgeting interest cautiously is a common practice because rates and cash balances can change.
Questions you could ask
How does the township work out its interest budget, and how much of the 2025 interest was kept in the restricted reserve funds?
How much cash and investments does the 2026 interest number assume?
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 Brock?Send us your answer and we will publish it with this question.
The evidence
Consolidated statement of operations: "Investment income" 2025 budget 219,015, actual 609,309; 2024 actual 851,733.
$663,841estimated surplus for 2025 in the 2026 budget book
Each budget book includes the township's estimate, made in the fall, of how the current year will end. The 2025 budget book estimated that 2024 would end with a surplus of $829,282 on a levy of $10,713,732 (the tax the township asks residents to pay for its own spending). The 2026 budget book estimated that 2025 would end with a surplus of $663,841. These are estimates, not audited results, and we did not find the township saying where such surpluses go. The 2026 book shows tax interest and penalties running above budget ($550,000 estimated against $430,000).
Why it matters
If the township regularly collects more tax than it spends, residents may be paying more than the services need. The surplus may instead be going into reserves, which would lower future increases. Either way the question is easy to answer.
It could be because…
Fall estimates are cautious and based on nine months of actual spending, so the final number could differ.
Some of the surplus is extra income, such as tax interest and penalties ($550,000 estimated against $430,000 budgeted), not unspent services.
A surplus may be moved to reserves, which the township uses to keep later increases smaller.
Questions you could ask
How was the surplus from 2024 and from 2025 used: reserves, lower tax, or something else?
Does the township budget on purpose for a cushion, and how big should it be?
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 Brock?Send us your answer and we will publish it with this question.
The evidence
Change in Tax Levy Requirements: "Levy Increase Before Growth and Infrastructure" 2024 approved 10,713,732, 2024 year-end estimate 9,884,450. "Estimated Year -End Surplus (Deficit)" 829,282.
At the end of 2024, $3.6M of property tax had been billed but not paid. That is 12% of everything billed. Only 7 of 88 similar towns had a higher share. A year earlier it was $3.1M.
Why are so many property taxes unpaid?
$0$1.0M$2.0M$3.0M$4.0M
$3.6M
201920202021202220232024
Show as a table
Year
Unpaid property tax at year end
2019
$1.8M
2020
$2.0M
2021
$2.4M
2022
$2.5M
2023
$3.1M
2024
$3.6M
Why it matters
When taxes go unpaid, everyone else carries the cost, and the town may borrow to cover the gap. The Province's financial indicators treat 10% to 15% as a moderate risk and more than 15% as a high risk. Collection is the town's job, so a rising number is worth asking about.
It could be because…
The final tax bill was due late in the year, so some payments simply arrived in January.
A few large properties are in dispute or being sold for back taxes.
Hard times for residents, which the town may be handling with payment plans.
Questions you could ask
How much is more than one year overdue, and from how many properties?
Are the rules for chasing unpaid taxes applied the same way to everyone?
Has the town registered tax arrears certificates on properties about two years behind? If still unpaid a year after that, Ontario law lets the town sell the property.
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 Brock?Send us your answer and we will publish it with this question.
The evidence
Taxes receivable: 2019 $1.8M, 2020 $2.0M, 2021 $2.4M, 2022 $2.5M, 2023 $3.1M, 2024 $3.6M. Of the 2024 total, $1.1M was from earlier years.
Brock spent about $117 per home on council in 2024. The typical similar town spent $50. Only 10 of 88 similar towns spent more.
Why it matters
Spending more than neighbours is not wrong by itself. It might buy better service. But it is the first place to look for costs that could be lower, such as contracts that were not competitively bid.
It could be because…
Geography: more roads, more snow, a bigger area or a landfill of its own.
Accounting: some towns record the same cost in a different category.
A one-time cost in this year.
Questions you could ask
What makes this cost higher here than in similar towns?
When were the main contracts in this area last put out to competitive tender?
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 Brock?Send us your answer and we will publish it with this question.
The evidence
Council per home: Brock $117; typical similar town $50; ranked 11th highest of 89.
$8,455,683surplus in 2025, against a budgeted deficit of $1,860,999
A surplus is what is left when a year's revenue is more than its spending. The 2025 audited statements show a surplus of $8,455,683. The budget in the same statements planned a deficit of $1,860,999. The year before, the statements show a deficit of $827,750. The township explains the biggest piece itself: $5,435,688 of the revenue is "assumed assets", which are roads, land and storm sewers that developers built and handed over to the township. That is not cash. Without it the surplus would be $3,019,995 (worked out by us), which is still well above the plan. Government grants from the Province were $3,763,152 against a budget of $992,617.
Why it matters
A surplus on paper does not mean the township has that much cash to spend. Most of this one is the value of assets the township now has to look after and replace one day. Residents can still ask how much of the rest is real money, and why the budget expected so much less.
It could be because…
The township says $5,435,688 of the surplus is assets handed over by developers, recorded at their fair value. No cash came in.
Much of the Province's money is for roads and bridges (for example $1,444,762 from the Ontario Community Infrastructure Grant). It arrives in the year it is earned but the work may be spread over several years.
The budget in the statements is adjusted to match accounting rules, and leaves out some items such as assumed assets, so the "planned deficit" is not a promise about tax dollars.
Questions you could ask
How much of the 2025 surplus, apart from assets handed over by developers, was money the township can actually spend?
Why did the budget expect $992,617 from the Province when $3,763,152 arrived, and where will the unspent part of those grants go?
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 Brock?Send us your answer and we will publish it with this question.
The evidence
Consolidated statement of operations, 2025: "Annual (deficit) surplus" budget (1,860,999), actual 8,455,683 (2024 actual (827,750)). "Assumed assets" actual 5,435,688 (nothing in 2024, no budget). "Province of Ontario" grants budget 992,617, actual 3,763,152 (2024 actual 1,363,841). "Developer contributions and donations" actual 961,636, no budget.
Note 10(a): "Contributed tangible capital assets assumed in 2025 totaled $5,435,688 (nil in 2024)." The note says typical examples are "land, roadways and storm sewer lines installed by a developer as part of a subdivision agreement."
Note 12, Grants, 2025: Ontario Community Infrastructure Grant 1,444,762 (2024: 330,425); Municipal Ice Storm Assistance 569,863 (nothing in 2024); Ministry of Infrastructure ICIP grant (provincial portion) 670,182 (2024: 72,017); Ontario Municipal Partnership Fund 927,500.
$22,000lower levy in the adopted 2026 budget than in the mayor's proposed budget (worked out by us)
Since May 1, 2025, Brock has been one of the Ontario municipalities where the mayor has "strong mayor" powers. Under them the mayor proposes the budget. Council can amend it, the mayor can veto an amendment, and Council can override a veto. For 2026 the mayor's proposed budget asked for a levy of $11,681,808, an increase of $447,478. The adopted budget shows $11,659,808 and an increase of $425,478. That is $22,000 less (worked out by us). The mayor decided not to veto the amendments Council passed on November 26, 2025, and the budget was finalized the same day.
Why it matters
Strong mayor powers change who writes the budget and who has the last word. The documents are public, but Council's amendments are not easy to find. Residents can ask what Council changed and whether the process left enough time to look.
It could be because…
This is the process the province set for these municipalities, and the township followed it and posted the mayor's decisions.
A $22,000 change on a levy of about $11.7 million is small, which may mean Council had few objections.
Some of Council's changes may be moves between lines that do not change the total levy.
Questions you could ask
Which amendments did Council pass on November 26, 2025, and what did each change?
How long did Council and the public have between receiving the mayor's proposed budget on November 24, 2025 and the final vote?
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 Brock?Send us your answer and we will publish it with this question.
The evidence
Strong Mayors Act page: the Province expanded Strong Mayor Powers to Brock, and Part VI.1 of the Municipal Act, 2001 applies "starting on May 1, 2025". Powers include to "Propose the Municipality’s annual budget subject to Council amendments, a Mayoral veto, and a Council override process".
Mayoral Decision MDE-2025-02, dated November 26, 2025: "The Mayor will not exercise the power under subsection 284.16 of the Municipal Act, 2001, and subsection 7(7) of O.Reg. 530/22, to veto the Council amendments to the proposed budget, passed at the November 26, 2025, Council meeting".
News post "2026 Municipal Operating and Capital Budget", November 27, 2025: "the budget was deemed adopted on Wednesday November 26, 2025". "2026 levy requirement from taxpayers, after growth, is $11,659,808". The post says the budget "was formally presented" on Monday November 24, 2025 and that Council deliberated on Wednesday November 26, 2025.
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