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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Huntsville'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 Huntsville's financial reports and meeting minutes, and compared its numbers with 29 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.
4.87%estimated Town tax rate increase for 2026 (4.84% for 2025), against a Council cap of 4.99%
The Town's two-year budget raises the Town's share of the property tax rate by an estimated 4.84% for 2025 and 4.87% for 2026. Those figures are after counting growth from new homes and buildings (about 2.59% and 2.11%). The Town's own policy lets the yearly increase run between inflation (2.7% in July 2024) and twice that, and Council set the top at 4.99%. The Mayor's 2026 budget shows the total to be raised from property taxes (the levy) going from $23,649,401 to $25,320,722, up $1,671,321. The Town has explained its reasons: more money for roads and other capital, a staff pay review, and $230,000 a year toward a hospital pledge.
Found by reading the town's own documents · 6 sources
$4,335,000less capital spent in 2024 than budgeted, per the Town's year-end report
Capital means large, long-lasting purchases such as roads, bridges, buildings and trucks. The Town's unaudited 2024 year-end report says it spent $9,641,000 on capital, which was $4,335,000 less than budget. The same report says the plan was to take $4,011,000 out of reserves (savings set aside for later use) and in the end $2,180,000 went into them instead. The Town's 2026 first-quarter report says about $3,530,000 of projects were carried forward from 2025 and $1,550,000 is being put off to later years. At the same time the capital part of the property tax levy goes from $7,816,201 in 2025 to $8,624,921 in 2026.
Found by reading the town's own documents · 6 sources
$24,174,500capital forecast for 2027, against $8,462,440 for 2026
The Town's five-year capital forecast, printed on December 6, 2024, shows $11,974,440 for 2025, $8,462,440 for 2026 and $24,174,500 for 2027. Operations accounts for $20,519,500 of the 2027 figure. One line, "Operations - Facilities - Madill Yard", is $8,000,000 in the 2027 column, and a sand and salt storage shed is $1,520,000. The budget report says the Town has not borrowed through a new debenture (a long-term loan) since 2010. It also says staff are looking at an Operations Centre, a fire station and more library space, that these are left out of 2025 and 2026, and that they "would require debenture funding". We did not find where the Town says whether the Madill Yard line is the Operations Centre.
Found by reading the town's own documents · 7 sources
$224,000less Lake of Bays shared service revenue forecast for 2026 than budgeted
Huntsville and the Township of Lake of Bays share one fire department. The 2025-2026 budget asked Lake of Bays for a larger share of the cost, and the Town said this "significantly reduced the net levy impact for Fire Services". The Town's first-quarter 2026 report refers to "the conclusion of the Fire Services Agreement with the Township of Lake of Bays", calls the drop in shared service revenue "a structural change to the Town's revenue base", and forecasts $224,000 less shared service revenue than budgeted. The fire department is forecast to finish 2026 $138,999 over its budget of $1,468,919.
Found by reading the town's own documents · 5 sources
$428,349forecast 2026 deficit at the first quarter (May 27, 2026 report)
A deficit means spending more than the budget allows. The Town's first-quarter report to General Committee on May 27, 2026 forecasts a deficit of $428,349 on a budget of $25,320,722. The report lists causes: lower revenue from Lake of Bays for fire services, more snow plowing and street sweeping, a smaller dividend from Lakeland Holding Ltd. (the electric utility the Town part-owns) and lower building permit revenue. The Town has offset some of it with extra provincial funding. For 2024 the Town's year-end report showed a surplus of $720,000, most of it from interest earned on savings at high rates.
Found by reading the town's own documents · 6 sources
($1,465,097)forecast Fleet Capital reserve balance on December 31, 2026
Reserves are savings that Council sets aside for later use. The Town's first-quarter 2026 reserve forecast shows several below zero at the end of 2026: Fleet Capital (1,465,097) after starting the year at (798,805), IT Capital Replacement (657,502) after (46,647), the Building Department (892,841) after starting at 118,097, and Muskoka Heritage Place capital (201,707). The Town says the Building Department is expected to be about $900,000 below zero because building permit revenue has fallen. We found no reason for the fleet and IT balances in the pages we read. All reserves together are forecast to fall from $27,883,204 to $25,487,485.
Found by reading the town's own documents · 4 sources
$5,072,7672024 surplus in the audited statements, against $720,000 in the year-end report
The Town's audited statements show an annual surplus of $5,072,767 for 2024, against a budgeted $3,176,813. The Town's year-end report says it ended 2024 with a surplus of $720,000. These measure different things. The audited statements are on an accrual basis, which counts the cost of using up roads and buildings (amortization) as an expense and does not count buying new ones. The year-end report compares the tax levy the Council budgeted with the one actually used. The Town's own note shows how the budget moves from one view to the other, but the actual 2024 results are not laid out the same way.
Found by reading the town's own documents · 3 sources
52.83%increase in Council and Administration contracted services in the 2026 budget
Contracted services means work bought from outside companies. In the Mayor's 2026 budget this line in Council and Administration rises by $1,004,601, while transfers from reserves in the same division rise from $86,223 to $952,310. The Town's first-quarter report gives a likely reason: a financial software replacement, with $600,000 for software and $100,000 for consulting, which the Town now says it will put off until 2027 and fund from the Corporate Software Reserve. The Mayor's budget itself does not explain the line.
Found by reading the town's own documents · 2 sources
4.87%estimated Town tax rate increase for 2026 (4.84% for 2025), against a Council cap of 4.99%
The Town's two-year budget raises the Town's share of the property tax rate by an estimated 4.84% for 2025 and 4.87% for 2026. Those figures are after counting growth from new homes and buildings (about 2.59% and 2.11%). The Town's own policy lets the yearly increase run between inflation (2.7% in July 2024) and twice that, and Council set the top at 4.99%. The Mayor's 2026 budget shows the total to be raised from property taxes (the levy) going from $23,649,401 to $25,320,722, up $1,671,321. The Town has explained its reasons: more money for roads and other capital, a staff pay review, and $230,000 a year toward a hospital pledge.
Why it matters
Property tax is the main way the Town pays for its services, so a rise near the top of the allowed range two years in a row is worth understanding. The Town's own reasons are published. What residents cannot see from the budget is how much of the increase each reason accounts for.
It could be because…
The Town says the money goes to priorities it lists: more capital for roads and the hospital pledge. The capital part of the levy rises from $7,816,201 to $8,624,921.
A staff pay review (the Compensation and Internal Equity Review) was carried out and its results were built into the budget.
The Town says the total tax rate increase on a tax bill, including the District of Muskoka and education, is lower than its own share: 3.10% for 2025.
A multi-year budget lets Council plan two years at once and gives residents a steadier idea of future taxes.
Questions you could ask
How much of the 2026 levy increase of $1,671,321 is road capital, how much is pay and benefits, and how much is the hospital pledge?
What would the 2025 and 2026 increases have been at the bottom of the range (2.7%), and which services or projects would have been cut or delayed?
What yearly increase range will Council set for the 2027 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 Huntsville?Send us your answer and we will publish it with this question.
The evidence
"The 2025 Consolidated Budget of $23.6 million as approved results in an estimated tax rate increase of 4.84% after factoring in assessment growth of approximately 2.59%." "The 2026 Consolidated Budget of $25.3 million as approved results in an estimated tax rate increase of 4.87% after factoring in assessment growth of approximately 2.11%." The report says the year over year increase in the net levy is $1.65 million for 2025 and $1.67 million for 2026.
"At the September 9, 2024, Council meeting the Budget Guidelines were presented and provided that the annual allowable tax rate increase for 2025 and 2026 would be between 2.7% (July 2024 CPI-trim) and the upper limit was capped at 4.99%." The report says the policy allows between CPI-trim and 2x CPI-trim in a year.
Impact to the Taxpayer, residential property assessed at $300,000: Town of Huntsville $1,420 (2024), $1,489 (2025), $1,562 (2026). District of Muskoka $951, $990, $1,029. Education $459 in each year. Total $2,831, $2,938, $3,049.
2026 Final Budget against 2025 Final Budget, Total External Organization Tree: $23,649,401 and $25,320,722, a change of $1,671,321 (7.07%). Operating net levy $15,833,200 and $16,695,801 (5.45%). Capital net levy $7,816,201 and $8,624,921 (10.35%). The operating and capital net levies for 2025 add up to the $23,649,401 total (worked out by us).
The Town's list of what the budget delivers includes: "Increase capital contributions including a substantial increase to roads infrastructure"; "Implement the results of a Compensation and Internal Equity Review"; and "Continuing contributions of $230,000 annually to meet the commitment of $10M towards Huntsville's local share of two new hospital sites in Muskoka".
2025 Budget highlights: "Tax rate increase - 4.84%"; "Estimated net overall tax rate increase - 3.10% (including District and Education)"; "Overall impact - additional $107 per $300,000 of property value per household per year".
$4,335,000less capital spent in 2024 than budgeted, per the Town's year-end report
Capital means large, long-lasting purchases such as roads, bridges, buildings and trucks. The Town's unaudited 2024 year-end report says it spent $9,641,000 on capital, which was $4,335,000 less than budget. The same report says the plan was to take $4,011,000 out of reserves (savings set aside for later use) and in the end $2,180,000 went into them instead. The Town's 2026 first-quarter report says about $3,530,000 of projects were carried forward from 2025 and $1,550,000 is being put off to later years. At the same time the capital part of the property tax levy goes from $7,816,201 in 2025 to $8,624,921 in 2026.
Why it matters
Taxpayers are asked for capital money every year. If projects are regularly delayed, money piles up in reserves while prices and road conditions keep moving. The Town's own asset plan warns that infrastructure risk rises if capital funding does not grow, so some of the extra levy may be deliberate catch-up. The question is how much of each year's capital money is spent in that year.
It could be because…
The Town says the shortfall came from projects carried to 2025 and some projects that came in under budget because of lower prices.
The Town says the reserve money for deferred projects was also deferred, "keeping more funds in reserves than anticipated", so the money was not lost.
Staff and supplier availability can limit how much work can be done in a year, whatever the budget says.
The Town's asset plan shows a gap between what it needs to maintain its infrastructure and what it sets aside, so building up capital funding early may be on purpose.
The two 2024 documents give slightly different capital totals ($9,641,000 in the year-end report, $9,410,631 in the statements). The year-end report counts roads taken over from others ($353,000) as a capital cost, which may explain part of the difference.
Questions you could ask
Of the $9,641,000 spent on capital in 2024, how much was on projects carried over from 2023, and how many 2024 projects were finished in 2025?
How much of the $3,530,000 carried into 2026 had been spent by the second-quarter report?
Does the Town set its capital levy from what staff can deliver in a year, or from the size of the funding gap in its asset plan?
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 Huntsville?Send us your answer and we will publish it with this question.
The evidence
"Overall, actual capital expenditures totalled $9,641,000 which was $4,335,000 less than budget. There were several projects carried forward to 2025 and many that were under budget due to lower pricing." The report lists projects deferred because of "resource constraints and/or supplier timelines", including the Centre Street welcome archway sign, a surveillance system for Town and Library, sidewalk replacement, the Hutcheson columbarium and a vehicle lift for the garage. It says road assumptions "with a value of $ 353,000" were recorded as a capital cost, offset by donation revenues.
"The budgeted amount to be transferred out of reserves totalled $4,011,000. The actual reserve activity was a transfer in to reserves totalling $2,180,000." Conclusion: capital "total spending was less than budget, or around 70% spent" and "the reserve funds budgeted for these deferred projects were also deferred to a future year, keeping more funds in reserves than anticipated."
Statement of change in net financial assets, 2024: "Acquisition of tangible capital assets" budget (13,935,859), actual (9,410,631) (2023 actual (4,716,663)).
Capital: "There is an overall increase forecasted of $2,062,000 in capital expenses for 2026." "Of the forecast for 2026, approximately $3,530,000 of capital projects were carried forward from 2025". "Approximately $1,550,000 is being deferred to future years". The report also says $70,000 results from in-year approvals and that there is no net levy impact.
Capital Asset Management Plan: "The financial strategies will show a funding deficit between the annual requirements to maintain existing infrastructure and what funding is available for capital. If increases in capital contributions are not realized, the risk of infrastructure failure can be expected to increase over time as funding to maintain this infrastructure will not be available." Also: "During the 2025 and 2026 budget deliberation, council reallocated operating savings, increasing the capital contributions."
$24,174,500capital forecast for 2027, against $8,462,440 for 2026
The Town's five-year capital forecast, printed on December 6, 2024, shows $11,974,440 for 2025, $8,462,440 for 2026 and $24,174,500 for 2027. Operations accounts for $20,519,500 of the 2027 figure. One line, "Operations - Facilities - Madill Yard", is $8,000,000 in the 2027 column, and a sand and salt storage shed is $1,520,000. The budget report says the Town has not borrowed through a new debenture (a long-term loan) since 2010. It also says staff are looking at an Operations Centre, a fire station and more library space, that these are left out of 2025 and 2026, and that they "would require debenture funding". We did not find where the Town says whether the Madill Yard line is the Operations Centre.
Why it matters
Borrowing adds yearly payments to the budget and is paid back by taxpayers for many years. Residents voting on October 26, 2026 may want to know the plan, and the amounts, before the 2027 budget is set.
It could be because…
Only 2025 and 2026 were approved. The Town says the three later years are a forecast to give a five-year picture, and projects are reshuffled each year.
The projects may be paid for from reserves, grants and development charges rather than loans. The Town's reserve list at the start of 2026 totals $27,883,204, including $7,590,380 for roads capital.
The Town's debt is small: its debt charges were $833,496 in 2024, against a yearly repayment limit of $5,795,981 set by the Province.
The Town says it wants to study these large projects "from an overall, Town-wide, strategic perspective" before choosing how to pay.
Questions you could ask
Which of the 2027 projects does the Town expect to pay for with a debenture, and how large would the yearly payments be?
Is the Madill Yard line the same project as the Operations Centre named in the budget report, and what is its latest cost estimate?
Will the debt options for the operations, fire and library projects be put to the new Council before the 2027 budget is set?
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 Huntsville?Send us your answer and we will publish it with this question.
The evidence
Capital budget summary, 5 Year Budget, run date December 6, 2024, columns 2025 to 2029 and 5 Year total: Operations 9,588,790; 7,518,000; 20,519,500; 3,981,075; 6,648,000; 48,255,365. Fire 220,500; 81,500; 2,683,000; 168,500; 124,500; 3,278,000. Total Organization 11,974,440; 8,462,440; 24,174,500; 5,156,575; 7,133,000; 56,900,955.
Operations project listing: "Operations - Facilities - Madill Yard" (380-01) 8,000,000 in the 2027 column and 8,000 in the 2028 column, 5 Year total 8,008,000. "Operations Facilities - Sand/Salt Storage Shed" (380-02) 1,520,000 in the 2027 column.
Debentures: "The Town of Huntsville has not required new debentures since 2010." Staff are reviewing options for "an Operations Centre, Fire Station and expansion of space for the Library". "These capital projects have not been included in 2025 or 2026 until the various options can be further refined". "It is important to note that these larger facility projects would require debenture funding".
"The total outstanding long-term debt owed by the Town at the end of 2024 was $2,978,000 No new debt was added in 2024 or budgeted for in 2025. The latest debenture issued was in 2010."
Note 9: principal payments $669,828 and interest $163,668, total $833,496 for 2024. "The annual principal and interest payments required to service the Municipality's debt were within the annual debt repayment limit of $5,795,981 prescribed by the Ministry of Municipal Affairs and Housing."
Treasurer's message: "Capital projects are also being presented for approval over a two-year period, with an additional 3-year forecast providing the public with a snapshot of the projects being considered over a 5-year period".
Appendix D, Reserve Forecast: Roads Capital 7,590,380 opening balance on January 1, 2026; all reserves 27,883,204 opening, (2,395,719) change, 25,487,485 expected balance on December 31, 2026.
$224,000less Lake of Bays shared service revenue forecast for 2026 than budgeted
Huntsville and the Township of Lake of Bays share one fire department. The 2025-2026 budget asked Lake of Bays for a larger share of the cost, and the Town said this "significantly reduced the net levy impact for Fire Services". The Town's first-quarter 2026 report refers to "the conclusion of the Fire Services Agreement with the Township of Lake of Bays", calls the drop in shared service revenue "a structural change to the Town's revenue base", and forecasts $224,000 less shared service revenue than budgeted. The fire department is forecast to finish 2026 $138,999 over its budget of $1,468,919.
Why it matters
The budget lowered the tax increase by counting on a bigger payment from a neighbouring township. If that payment falls, the gap is paid by Huntsville taxpayers, from reserves or by cutting something. The Town says plainly that this will need to be addressed in future budgets, but has not yet said how.
It could be because…
A new or changed agreement may be coming that restores part of the revenue. The Town says the shortfall is based on a forecast of cost splitting under the agreement.
Some of the gap is covered: the Town expects more provincial funding (OMPF) in 2025 and 2026, and has dropped a vacant fire position that the budget had approved.
If Lake of Bays now runs its own fire service, Huntsville may also have fewer costs to carry.
It is an early-year forecast and the Town says it will give more detail and strategies in its second- and third-quarter reports.
Questions you could ask
When did the Fire Services Agreement with Lake of Bays end, and what replaced it?
How much shared service revenue did the 2025 and 2026 budgets count on, and how much will be received in 2026?
How will the Town cover the lost revenue in the 2027 budget: higher levy, reserves or a change to service?
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 Huntsville?Send us your answer and we will publish it with this question.
"The 2025 and 2026 budget are proposing an increased contribution from the Town's partner, Lake of Bays, to better reflect the costs associated with the shared services currently in place. This has significantly reduced the net levy impact for Fire Services while continuing to provide the same quality services to both Huntsville and Lake of Bays."
Fire and Emergency Services, changes to note: "Increased revenue forecasted from Lake of Bays Shared Services Agreement". "Currently the HLOBFD is staffed by a total of ninety-one (91) dedicated women and men. Forty-six (46) with Huntsville and forty-five (45) enlisted by Lake of Bays."
"The conclusion of the Fire Services Agreement with the Township of Lake of Bays has resulted in a reduction in shared service revenue." "This represents a structural change to the Town's revenue base that will need to be addressed through future financial planning and budget adjustments."
Deviation list, Fire Department, Shared Service Administration Revenue (224,000): "Reduction in Lake of Bays Shared Service Revenue based on forecasted cost splitting as per Fire Service Agreement, to be partially offset by expected increase in OMPF funding from 2025 and 2026." Another line, 53,000: "Elimination of a vacant position originally approved in the 2025 budget, reflecting changes to the Fire Shared Services Administration Agreement."
$428,349forecast 2026 deficit at the first quarter (May 27, 2026 report)
A deficit means spending more than the budget allows. The Town's first-quarter report to General Committee on May 27, 2026 forecasts a deficit of $428,349 on a budget of $25,320,722. The report lists causes: lower revenue from Lake of Bays for fire services, more snow plowing and street sweeping, a smaller dividend from Lakeland Holding Ltd. (the electric utility the Town part-owns) and lower building permit revenue. The Town has offset some of it with extra provincial funding. For 2024 the Town's year-end report showed a surplus of $720,000, most of it from interest earned on savings at high rates.
Why it matters
Council must pass a balanced budget under the Municipal Act. A forecast deficit this early in the year suggests the 2026 budget, the one with a 4.87% tax rate increase, left little room. Residents voting on October 26, 2026 may want to know how the gap will be closed.
It could be because…
It is a preliminary forecast based on one quarter. The report says it is "subject to change as additional information becomes available".
Part of the pressure is weather: the Town says multiple snow removal operations were needed because of frequent weather events.
The Town says it expects more provincial funding (OMPF) to offset part of the lost fire revenue and the smaller utility dividend.
Interest earned on the Town's money was high in 2024, which helped create that year's surplus. Higher interest was not guaranteed to continue.
Questions you could ask
What is the Town's plan to close the forecast gap in 2026: reserves, spending cuts or both, and what did the second-quarter report say?
How much did the 2026 budget count on from the Lakeland dividend, and when does the Town expect distributions to start again?
Did the 2026 budget count on more interest income or supplementary taxes than the Town now expects?
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 Huntsville?Send us your answer and we will publish it with this question.
The evidence
Q1 consolidated forecast, Total External Organization Tree: 2026 final budget $25,320,722, Q1 forecast 25,749,071, surplus (deficit) ($428,349). Roads and Sidewalks: budget $12,607,784, forecast 12,911,047, ($303,263).
"Based on information available at the end of Q1, the Town is projecting a preliminary year-end deficit of approximately $428,000. This represents a variance of approximately 1.4% of total budgeted expenditures (based on a total budget of $30 million)." The report lists the Lake of Bays fire agreement, roads maintenance costs and lower building department revenue as pressures.
Deviation list, Finance, Dividend Income (212,000): the 2026 Lakeland dividend is forecast below budget because Lakeland Holding Ltd. is "deferring distributions" after storm-related losses in the prior year. Town Wide, OMPF Grant 173,000 and Reserve Contribution 109,000 are forecast to offset operating variances in fire revenue and the Lakeland dividend. Winter Snow Removal contractors (169,000) and Sweeping contractors (150,000).
Note 7: Lakeland Holding Ltd. net income 762,807, less dividends (424,400), for 2024; dividends were also 424,400 in 2023. The Town holds a 21.22% ownership.
"Overall, the Town of Huntsville ended 2024 with a surplus of $720,000." The surplus is the difference between the budgeted net levy and the actual net levy. Operating overview: the year "resulted in a budget surplus, primarily due to an unanticipated increase in interest income from temporarily high market interest rates and increased program revenues in some areas."
Overview of Consolidated Budget: "The 2026 Consolidated Budget of $25.3 million as approved results in an estimated tax rate increase of 4.87% after factoring in assessment growth of approximately 2.11%."
($1,465,097)forecast Fleet Capital reserve balance on December 31, 2026
Reserves are savings that Council sets aside for later use. The Town's first-quarter 2026 reserve forecast shows several below zero at the end of 2026: Fleet Capital (1,465,097) after starting the year at (798,805), IT Capital Replacement (657,502) after (46,647), the Building Department (892,841) after starting at 118,097, and Muskoka Heritage Place capital (201,707). The Town says the Building Department is expected to be about $900,000 below zero because building permit revenue has fallen. We found no reason for the fleet and IT balances in the pages we read. All reserves together are forecast to fall from $27,883,204 to $25,487,485.
Why it matters
A reserve below zero means money has been spent that was not saved first. Someone has to cover it, either other reserves, the tax levy or a later budget. Fleet and computers are things the Town must keep replacing. Residents may want to know how deep the holes are and how they will be filled.
It could be because…
A negative balance can be a timing matter: trucks or computers bought now, with contributions to follow in later budgets.
The Town says the Building Department "is self-funded through a dedicated reserve" and that the fall in permit revenue comes from lower construction activity.
Negative balances may be covered by the Town's other reserves, which together are forecast at $25,487,485, though the pages we read do not say so.
The Town's reserve forecast is a first-quarter estimate and will be updated.
Questions you could ask
When did the Fleet Capital and IT Capital Replacement reserves go below zero, and what does the Town's reserve policy say must happen when a reserve is negative?
How will the $900,000 Building Department shortfall be repaid, and from what?
How much do the fleet and IT reserves need to receive each year to stop falling?
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 Huntsville?Send us your answer and we will publish it with this question.
Appendix D, Reserve Forecast, January 1, 2026 opening balance, 2026 increase (decrease), expected balance December 31, 2026: Building Department 118,097; (1,010,938); (892,841). Fleet Capital (798,805); (666,292); (1,465,097). IT Capital Replacement (46,647); (610,855); (657,502). MHP Capital (147,562); (54,145); (201,707). Total of all reserves 27,883,204; (2,395,719); 25,487,485.
"Based on current projections, the Building Department reserve is expected to move into a negative position of $900,000 as noted in Appendix D, by year-end." Building permit activity is "below budget due to current market conditions, new provincial multi-year allocation requirementsand reduced development activity".
Deviation list, Building Department: Building Permit Revenue (345,000), reflecting "lower building permit volumes and reduced construction activity in 2025". Reserve Transfer 333,000: "The Building Department is self-funded through a dedicated reserve. Due to a significant reduction in revenue, additional funding from the reserve was required to balance the Building Department budget, resulting in the reserve being in a negative position for 2026."
Supplementary schedule of surplus, December 31, 2024: reserves and reserve funds total 25,556,275 (2023: 23,740,798). Capital reserves are listed by service, with transportation services 5,059,351.
$5,072,7672024 surplus in the audited statements, against $720,000 in the year-end report
The Town's audited statements show an annual surplus of $5,072,767 for 2024, against a budgeted $3,176,813. The Town's year-end report says it ended 2024 with a surplus of $720,000. These measure different things. The audited statements are on an accrual basis, which counts the cost of using up roads and buildings (amortization) as an expense and does not count buying new ones. The year-end report compares the tax levy the Council budgeted with the one actually used. The Town's own note shows how the budget moves from one view to the other, but the actual 2024 results are not laid out the same way.
Why it matters
Two surplus numbers for the same year can confuse residents. The Town explains the difference for the budget, which is clear. It does not show the same step-by-step view for the actual results.
It could be because…
The statements and the year-end report follow different rules, as the Town's budget note explains, so the numbers are not meant to match.
The statements count amortization of $7,457,387 as a cost, and capital spending is not a cost in that view, so large capital spending does not show up as a deficit.
Questions you could ask
Can the Town publish a one-page bridge from the $5,072,767 audited surplus to the $720,000 levy surplus for 2024 and for 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 Huntsville?Send us your answer and we will publish it with this question.
The evidence
Statement of operations and accumulated surplus, 2024: "ANNUAL SURPLUS (DEFICIT)" budget 3,176,813, actual 5,072,767 (2023 actual 644,873). Statement of cash flow: amortization 7,457,387.
Note 15, Budget figures: "The unaudited budget adopted for the current year was prepared on a fund basis, and has been amended to conform with the accounting and reporting standards adopted for the current year actual results." Supplementary schedule: consolidated annual surplus 3,176,813; transfer (to) from municipal reserves 3,971,487; transfer to unfunded liabilities (669,828); municipal amortization 7,457,387; municipal capital expenditures (13,935,859); municipal surplus nil.
"Overall, the Town of Huntsville ended 2024 with a surplus of $720,000. This surplus is the difference between the budgeted net levy for the year, and the actual net levy realized in the year. The surplus funds are transferred to the Working Funds Reserve account in accordance with the Financial Reserves Policy".
52.83%increase in Council and Administration contracted services in the 2026 budget
Contracted services means work bought from outside companies. In the Mayor's 2026 budget this line in Council and Administration rises by $1,004,601, while transfers from reserves in the same division rise from $86,223 to $952,310. The Town's first-quarter report gives a likely reason: a financial software replacement, with $600,000 for software and $100,000 for consulting, which the Town now says it will put off until 2027 and fund from the Corporate Software Reserve. The Mayor's budget itself does not explain the line.
Why it matters
A one-year jump of more than half in an administration line is large. The Town's answer, a one-time software project paid from a reserve, would mean it does not raise taxes. The 2026 budget pages do not say so directly, so residents have to work it out from a later report.
It could be because…
The Town says the software project is paid from the Corporate Software Reserve, not from taxes, and has been put off until 2027.
A large one-time project can make one year look high without changing yearly costs.
The 2026 budget pages do not break the line down, so other items may be part of the increase.
Questions you could ask
What are the items that make up the $2,906,114 of contracted services in Council and Administration for 2026?
What is the total cost of the financial software replacement, and what will the yearly cost be once it is in use?
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 Huntsville?Send us your answer and we will publish it with this question.
The evidence
Council and Administration, 2026 Final Budget against 2025 Final Budget: Contracted Services $1,901,513 and $2,906,114, a change of $1,004,601 (52.83%). Transfers from Reserves ($86,223) and ($952,310), a change of ($866,087). Net Levy $2,407,826 and $2,514,194 (4.42%).
Deviation list, Finance: "Deferring Financial Software replacement until 2027, does not impact levy as project is to be funded from Corporate Software Reserve." Two lines: Consulting Fees 100,000 and Software & Services - End User 600,000.
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