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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Whitby'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 Whitby's financial reports and meeting minutes, and compared its numbers with 11 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.
$14,706,000 to $29 millionlong-term debt at the end of 2024 and the end of 2025, with $88,342 thousand more approved and $143,753 thousand more forecast
Long-term debt is money a town borrows and pays back with interest over years, out of taxes or development charges (fees paid by builders). The audited statements show $14,706,000 of long-term debt at December 31, 2024. The 2026 budget says that by December 31, 2025 the Town had $29 million, that council had already approved another $88.3 million for projects under way (including $60,000 thousand, that is $60 million, for the North Whitby Sports Complex), and that it forecasts a further $143.8 million from 2026 to 2035. The budget also says the Town's own limit on yearly debt payments (12% of net revenues) is passed in the later years of the forecast. The Town says it expects growth to bring in more revenue to cover that.
Found by reading the town's own documents · 4 sources
$116,779,052reserves and reserve funds at the end of 2024, from $181,212,124 a year before
A reserve is money set aside for later, such as repairs or growth. The audited statements show reserves and reserve funds of $116,779,052 at the end of 2024, down from $181,212,124 a year earlier. In the same note a line called unfunded capital swung from a shortfall of $5,742,614 to a plus of $70,922,655. The Town spent $80,273,444 on capital assets in 2024, nearly double 2023. The 2026 budget says it will draw $60.7 million from reserves and reserve funds, $51.5 million for capital and $9.2 million for operating costs.
Found by reading the town's own documents · 3 sources
$1,102,749forecast balance of the Contingencies Reserve at the end of 2026, after a draw of $2,762,033
Elexicon is the electricity company the Town part-owns with other towns. In 2025 the Town agreed to stop counting on Elexicon's dividends and interest (about $3.2 million a year) and to turn Elexicon debt into more ownership. The Town says it covers the loss with a contingency reserve at about $1 million a year in 2025, 2026 and 2027. The 2026 budget draws $2,762,033 from the Contingencies Reserve, which started the year at $3,864,782 and is forecast to end it at $1,102,749. The Town says the stop is temporary, and that dividends will go to a reserve when they restart.
Found by reading the town's own documents · 4 sources
$40,432,954taxes receivable at the end of 2024, up from $29,951,075
Taxes receivable is property tax billed but not yet paid. The audited statements show $40,432,954 at the end of 2024, up from $29,951,075. Part is this year's bills ($23,291,170, up from $16,049,031) and part is older (arrears, $17,141,784 up from $13,902,044). The 2026 budget says the Town will mail overdue-tax notices twice a year instead of three times, to save $10 thousand.
Found by reading the town's own documents · 3 sources
February 12, 2025date of the Mayor's direction to the CAO about a Core Services Review
On February 12, 2025 the Mayor, using strong-mayor powers, directed the Chief Administrative Officer to research and advise council on hiring an outside expert for a Core Services Review. It was to ask what services the Town should deliver, whether cheaper ways exist, and to review the procurement policy and use of consultants. We searched the text of the 2026 adopted budget and the 2025 to 2027 adopted budget and did not find the review mentioned. The 2026 budget does describe other savings: $2.4 million of expenditure reductions and a staff report summarizing about $64 million in improvements in recent years.
Found by reading the town's own documents · 2 sources
Whitby spent $21.1M on running the town office in 2019 and $40.5M in 2024. Prices only went up about 18% in that time. Only 2 of 11 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
At the end of 2024, $40.4M of property tax had been billed but not paid. That is 10% of everything billed. None of the 11 similar towns had a higher share. A year earlier it was $30M.
Found automatically from the town's financial reports · 2 sources
$177,596,371held in development charge reserve funds at the end of 2024, which the Town says is nearly all committed
Development charges are fees builders pay so growth helps pay for new roads, parks and fire halls. The audited statements show $177,596,371 in the Development Charges Act reserve funds at the end of 2024. The 2026 budget says nearly all of those funds are committed to projects council already approved, and its reserve table lists much smaller balances for individual development charge funds, such as $17,761,617 for roads.
Found by reading the town's own documents · 3 sources
$1,210,633the DC Parks & Recreation reserve fund's forecast shortfall at the end of 2026, the largest of six negative balances
A reserve is meant to hold a positive balance. The 2026 budget's reserve forecast shows six funds ending 2026 below zero, from $7,361 to $1,210,633 short. The Municipal Election Reserve starts 2026 at $480,000, is to pay out $710,000 and ends at ($35,000). The audited statements show $1,266,730 borrowed from reserve funds for growth projects and still owing at the end of 2024, to be repaid through the budget.
Found by reading the town's own documents · 2 sources
$45,342,415spent on recreation and cultural services in 2024, against a budget of $39,802,235
The statement of operations puts recreation and cultural services at $45,342,415 in 2024 against a budget of $39,802,235 (a difference of $5,540,180), and $37,618,208 in 2023. It is the largest overrun of any service on that statement. The budget in the statements is a converted version of the one council adopted, so the gap may partly come from how that conversion was done.
Found by reading the town's own documents · 2 sources
$14,706,000 to $29 millionlong-term debt at the end of 2024 and the end of 2025, with $88,342 thousand more approved and $143,753 thousand more forecast
Long-term debt is money a town borrows and pays back with interest over years, out of taxes or development charges (fees paid by builders). The audited statements show $14,706,000 of long-term debt at December 31, 2024. The 2026 budget says that by December 31, 2025 the Town had $29 million, that council had already approved another $88.3 million for projects under way (including $60,000 thousand, that is $60 million, for the North Whitby Sports Complex), and that it forecasts a further $143.8 million from 2026 to 2035. The budget also says the Town's own limit on yearly debt payments (12% of net revenues) is passed in the later years of the forecast. The Town says it expects growth to bring in more revenue to cover that.
Why it matters
Debt payments come ahead of other spending. If growth is slower than hoped, the payments land on property taxes.
It could be because…
The 2024 statements show only debt issued through the Region of Durham; the 2026 budget's $29 million is described as financed 'both internally and externally' and includes internal debt of $6,609 thousand.
New debt for land, the fire hall and the operations centre may have been issued in 2025, after the 2024 statements.
Much of the approved debt is to be repaid from development charges, which the Town expects to recover as the housing market does.
The budget says it expects net revenue to rise as the Town grows, which would bring payments back under its 12% line.
Questions you could ask
What are the Town's total yearly debt payments in each year to 2035 if every approved and forecast project goes ahead, and in which years do they pass the 12% of net revenues limit?
What happens to the capital plan if development charges and assessment growth stay at today's slower level?
Which of the $143.8 million of forecast borrowing could be delayed or cut, and who decides?
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 Whitby?Send us your answer and we will publish it with this question.
The evidence
Note 8 lists long term debt of 14,706,000 at December 31, 2024 and 15,529,000 at December 31, 2023, issued through the Regional Municipality of Durham. It says payments are "within the annual repayment limit prescribed by the Ministry of Municipal Affairs and Housing."
"As of December 31, 2025, the Town has $29 million of long-term debt, financed both internally and externally." "The Town previously approved $88 million of additional long-term debt for projects currently in progress." "From 2026-2035 an additional $143.8 million of long-term debt is forecasted over the 10-year planning horizon." "No additional long-term debt is requested in the 2026 Capital Budget."
The table of debt for capital projects in progress lists Mid Arterial Roadway $17,738, North Whitby Sports Complex $60,000, Operations Centre Expansion $10,000 and Marina Pier #2 $604, a total of $88,342 (in thousands of dollars). The forecast table lists Parking Structure (2027-2030) $23,700, Whitby Civic Centre - Municipal Building (2031-2033) $71,211, Dryden Blvd Culvert Replacement (2034) $40,000 and others, a total of $143,753.
Internal long-term debt opens 2026 at $6,609 (thousands) and external debt at $22,389 (thousands). On the Town's debt limit: "The graph also shows that the 12% of Net Revenues line (based on the 2024 valuation) is exceeded in the later years of the forecast. It is expected that as the Town continues to grow, the annual net revenue will increase, thereby accommodating the current projected overage."
$116,779,052reserves and reserve funds at the end of 2024, from $181,212,124 a year before
A reserve is money set aside for later, such as repairs or growth. The audited statements show reserves and reserve funds of $116,779,052 at the end of 2024, down from $181,212,124 a year earlier. In the same note a line called unfunded capital swung from a shortfall of $5,742,614 to a plus of $70,922,655. The Town spent $80,273,444 on capital assets in 2024, nearly double 2023. The 2026 budget says it will draw $60.7 million from reserves and reserve funds, $51.5 million for capital and $9.2 million for operating costs.
Why it matters
Reserves are the Town's cushion for repairs and surprises. Money drawn down now has to be rebuilt later or replaced by taxes or debt.
It could be because…
Reserves are meant to be spent. The Town spent $80,273,444 on capital assets in 2024 against $42,417,082 in 2023, and reserves may have paid for much of it.
The swing in 'unfunded capital' may be a movement between lines in the same note: money moved from reserves to cover projects under way, not money lost.
Capital projects in progress rose to $158,761,359 at the end of 2024, so many of the Town's plans were being built that year.
Questions you could ask
Which projects were paid from reserves in 2024, and which reserves fell the most?
What does the 'unfunded capital' line of $70,922,655 stand for, and how will it be paid for?
What is the Town's target for reserve balances, and where do reserves stand against it at the end of 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 Whitby?Send us your answer and we will publish it with this question.
The evidence
Note 13 Accumulated surplus lists "Reserve and Reserve Funds" of 116,779,052 for 2024 and 181,212,124 for 2023, and "Unfunded capital" of 70,922,655 for 2024 and (5,742,614) for 2023.
The statement of change in net financial assets shows acquisition of tangible capital assets of (80,273,444) in 2024 against a budget of (74,953,033) and (42,417,082) in 2023. Work in progress was 158,761,359 at the end of 2024.
"As outlined in the above tables, the Approved 2026 budget includes $60.7 million in draws from Town reserves and reserve funds ($51.5 million to fund the Town's Capital program and $9.2 million to fund the Operating Budget)."
$1,102,749forecast balance of the Contingencies Reserve at the end of 2026, after a draw of $2,762,033
Elexicon is the electricity company the Town part-owns with other towns. In 2025 the Town agreed to stop counting on Elexicon's dividends and interest (about $3.2 million a year) and to turn Elexicon debt into more ownership. The Town says it covers the loss with a contingency reserve at about $1 million a year in 2025, 2026 and 2027. The 2026 budget draws $2,762,033 from the Contingencies Reserve, which started the year at $3,864,782 and is forecast to end it at $1,102,749. The Town says the stop is temporary, and that dividends will go to a reserve when they restart.
Why it matters
When the bridge runs out, either Elexicon pays again or the $3.2 million moves onto property taxes, spending cuts or other reserves.
It could be because…
The Town says the pause lets Elexicon build the electricity capacity that new housing needs, which in turn should bring tax growth.
The 2026 draw of $2,762,033 also includes $642 thousand to phase in a 2024 pay review, so not all of it is for Elexicon.
The Town may plan to top up the reserve or find other savings before 2027; we did not see a plan either way.
Questions you could ask
What will cover the Elexicon gap in 2028 and after, once the three-year bridge ends?
How is the $28,337,942 promissory note being turned into ownership, and what is the Town's share of Elexicon afterwards?
When does the Town expect Elexicon dividends to restart, and on what terms?
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 Whitby?Send us your answer and we will publish it with this question.
The evidence
"the Town of Whitby, along with other municipal shareholders of Elexicon Corporation (an electrical utility), is supporting Elexicon's plans to invest in infrastructure renewal and new infrastructure required for growth by agreeing to temporarily suspend Elexicon dividend revenues to shareholders and to convert Elexicon debt into more ownership stake in the utility. For the Town, this represents a revenue reduction of $3.2 million (dividends and interest revenue) in the base operating budget"
Council approved "removing the remaining $3.2 million of Elexicon revenues from the Town's 2026 operating budget and using contingency reserves to mitigate the impact to approximately $1 million per year over three years (2025, 2026, and 2027)." The suspension is described as temporary, and when dividends resume they are to be transferred to a reserve fund to pay for capital and pilot programs.
The Corporate Revenue and Expenses section lists "($642 thousand) from the General Contingency Reserve to phase-in the 2024 market compensation review increase" and "($2,120 thousand) for the phase-out of Elexicon revenue". The reserve forecast lists the Contingencies Reserve with an estimated opening balance of $3,864,782, approved operating expenditures of ($2,762,033) and an estimated ending balance of $1,102,749.
Town of Whitby 2026 Adopted Budget · PDF page 25 (Explanation of 2026 Changes) and PDF page 180 (Stabilization Reserve and Reserve Fund List)
At December 31, 2024 the Town carried an Investment in Government Business Enterprise of 81,476,359 and a Promissory note receivable of 28,337,942, both tied to Elexicon (Note 20). Net earnings from the enterprise were 1,773,440 against a budget of 3,400,000. Dividends from Government Business Enterprises were 2,510,920 in 2024 and 1,956,904 in 2023.
$40,432,954taxes receivable at the end of 2024, up from $29,951,075
Taxes receivable is property tax billed but not yet paid. The audited statements show $40,432,954 at the end of 2024, up from $29,951,075. Part is this year's bills ($23,291,170, up from $16,049,031) and part is older (arrears, $17,141,784 up from $13,902,044). The 2026 budget says the Town will mail overdue-tax notices twice a year instead of three times, to save $10 thousand.
Why it matters
Whitby collects taxes for the Region and the school boards as well as for itself (Note 3), so the balance is not all the Town's own money. Unpaid taxes tie up cash and are worth watching from year to year.
It could be because…
Most of the balance is the Region's and school boards' share, not only the Town's. All taxes billed rose from $237,653,978 to $261,542,353 in 2024, so a larger balance is partly expected.
The timing of when bills fall due and when payments arrive at year end can swing the current-year balance.
The notices that were cut are an extra reminder; the Town says taxpayers are still told of balances on the two yearly tax bills.
Questions you could ask
How much of the $40,432,954 is the Town's own share, and how much belongs to the Region and school boards?
What was the balance at the end of 2025, and how much of it is more than a year old?
Did the Town look at collection rates before it cut the number of arrears notices?
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 Whitby?Send us your answer and we will publish it with this question.
The evidence
Note 6 Taxes receivable: current year 23,291,170 (2023: 16,049,031); arrears previous years 17,141,784 (2023: 13,902,044); total 40,432,954 (2023: 29,951,075).
Under efficiencies the budget lists "reduction of the mail-out of tax arrear notices from three to two times a year (in addition to notifying taxpayers of balances outstanding in property tax bills sent twice a year)". The Financial Services section lists "Reduced Frequency of Tax Arrears Notices" with a saving of ($10 thousand).
February 12, 2025date of the Mayor's direction to the CAO about a Core Services Review
On February 12, 2025 the Mayor, using strong-mayor powers, directed the Chief Administrative Officer to research and advise council on hiring an outside expert for a Core Services Review. It was to ask what services the Town should deliver, whether cheaper ways exist, and to review the procurement policy and use of consultants. We searched the text of the 2026 adopted budget and the 2025 to 2027 adopted budget and did not find the review mentioned. The 2026 budget does describe other savings: $2.4 million of expenditure reductions and a staff report summarizing about $64 million in improvements in recent years.
Why it matters
Residents were told the review was a response to tax pressure. Whether it happened, what it cost and what it found helps judge how seriously the savings are being pursued.
It could be because…
The review may have been reported in a council staff report or news release that we did not read; we only searched the two budget books.
Council may have decided another route, such as the savings staff list in the 2026 budget, met the aim.
The direction asked only for research and advice on hiring an expert, so council may have decided not to proceed.
Questions you could ask
Did council retain an outside expert for a Core Services Review? If so, who, at what cost, and where is the report?
Did the review examine the Town's use of consultants and its procurement policy, as the direction asked?
If it was not carried out, why not, and what replaced 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 Whitby?Send us your answer and we will publish it with this question.
The evidence
Mayoral Direction 01-2025, dated 2/12/2025, "hereby directs the Chief Administrative Officer to undertake the necessary research and provide advice to Council on retaining an objective third-party expert to undertake a Core Services Review." The scope includes "Reviewing our Procurement Policy and utilization of consultants" and "Providing a full review of estimated cost savings and options for Council to consider".
The budget summary says staff "have identified $2.4 million in expenditure reductions in the 2026 budget", and that in the October Staff Report CAO 19-25 staff summarized initiatives "that have resulted in approximately $64 million in improvements in recent years." A text search of this document for "core services review" found no match.
Whitby spent $21.1M on running the town office in 2019 and $40.5M in 2024. Prices only went up about 18% in that time. Only 2 of 11 similar towns had faster growth here.
Why did the cost of running the town office grow 92% in 5 years?
Running the town office
Prices (inflation)
+0%+20%+40%+60%+80%+100%
+92%
201920202021202220232024
Show as a table
Year
Running the town office
Prices (inflation)
2019
+0%
+0%
2020
+8%
+1%
2021
+17%
+4%
2022
+35%
+11%
2023
+78%
+16%
2024
+92%
+18%
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 $19.4M a year pay for?
Why did senior management go from $19.7M to $38.6M?
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 Whitby?Send us your answer and we will publish it with this question.
The evidence
Running the town office: 2019 $21.1M, 2020 $22.8M, 2021 $24.8M, 2022 $28.5M, 2023 $37.5M, 2024 $40.5M.
At the end of 2024, $40.4M of property tax had been billed but not paid. That is 10% of everything billed. None of the 11 similar towns had a higher share. A year earlier it was $30M.
Why are so many property taxes unpaid?
$0$10M$20M$30M$40M$50M
$40.4M
201920202021202220232024
Show as a table
Year
Unpaid property tax at year end
2019
$14M
2020
$16.3M
2021
$14.7M
2022
$20.5M
2023
$30M
2024
$40.4M
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 Whitby?Send us your answer and we will publish it with this question.
The evidence
Taxes receivable: 2019 $14M, 2020 $16.3M, 2021 $14.7M, 2022 $20.5M, 2023 $30M, 2024 $40.4M. Of the 2024 total, $14.2M was from earlier years.
$177,596,371held in development charge reserve funds at the end of 2024, which the Town says is nearly all committed
Development charges are fees builders pay so growth helps pay for new roads, parks and fire halls. The audited statements show $177,596,371 in the Development Charges Act reserve funds at the end of 2024. The 2026 budget says nearly all of those funds are committed to projects council already approved, and its reserve table lists much smaller balances for individual development charge funds, such as $17,761,617 for roads.
Why it matters
A big balance looks like cash on hand, but it can only be spent on growth projects and may already be spoken for. Residents can only judge the Town's debt and tax plans if they know how much is free.
It could be because…
The Town says: "Nearly all of the Town's development charges reserve funds have been committed to fund capital projects already approved in prior years."
The 2026 table shows balances at the start of 2026; the statements show December 31, 2024, so 2025 spending may explain much of the gap.
The statements count money tied to approved projects (such as $158,761,359 of work in progress); the budget table may show only what is left over.
Questions you could ask
How much of the development charge money at the end of 2025 was committed to approved projects, and how much was free?
Does the 2026 budget's reserve table show balances after commitments, and where is the reconciliation to the audited figure?
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 Whitby?Send us your answer and we will publish it with this question.
The evidence
Note 9 lists the Development Charges Act obligatory reserve fund at 177,596,371 at the end of 2024 and 183,299,740 at the end of 2023. During 2024, 17,898,472 was received, 9,680,308 of interest was earned and (33,282,149) of revenue was recognized.
"Nearly all of the Town's development charges reserve funds have been committed to fund capital projects already approved in prior years. Subject to an annual review, remaining reserve funds will be held until there is a recovery in development / development charge revenues".
The Development Charge Reserve Fund List shows estimated 2026 opening balances of $17,761,617 for DC Roads & Related, $4,257,381 for DC Development Related Studies and $2,817,951 for DC Operations, and negative balances of ($1,029,633) for DC Parks & Recreation and ($1,008,921) for DC Stormwater Management.
$1,210,633the DC Parks & Recreation reserve fund's forecast shortfall at the end of 2026, the largest of six negative balances
A reserve is meant to hold a positive balance. The 2026 budget's reserve forecast shows six funds ending 2026 below zero, from $7,361 to $1,210,633 short. The Municipal Election Reserve starts 2026 at $480,000, is to pay out $710,000 and ends at ($35,000). The audited statements show $1,266,730 borrowed from reserve funds for growth projects and still owing at the end of 2024, to be repaid through the budget.
Why it matters
A negative reserve is in effect a loan from another pot of Town money. It is common and often planned, but it should be written down with a repayment date.
It could be because…
The Town says internal borrowing from reserve funds is a way to pay for growth projects, repaid through the budget process.
The election reserve is topped up over four years; the 2026 budget describes a yearly contribution toward the election, and the cost lands in the election year.
A small negative balance on a year-end forecast may be corrected by a transfer before the books close.
Questions you could ask
Which funds owe which, and by what date will each negative balance be repaid?
Does the policy for the Municipal Election Reserve allow it to end an election year below zero, and what will the 2027 contribution 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 Whitby?Send us your answer and we will publish it with this question.
The evidence
Forecast ending 2026 balances: DC Parks & Recreation ($1,210,633) and DC Stormwater Management ($976,258) (PDF page 177); Engineering Development Fee Reserve ($314,564) and Mayor's Community Development Reserve ($36,081) (page 178); Municipal Election Reserve ($35,000) and Performing Arts Community Development Fund ($7,361) (page 179). The Municipal Election Reserve table row shows an estimated opening balance of $480,000, estimated contributions of $195,000 and approved operating expenditures of ($710,000).
Note 13 says funds "were borrowed from Reserve Funds for growth-related infrastructure. The internal borrowings are repaid over a determined period of time." The balances were 1,266,730 at the end of 2024 (Recreation and Cultural 779,178; Soccer Dome and Turf 487,552) and 690,434 a year earlier.
$45,342,415spent on recreation and cultural services in 2024, against a budget of $39,802,235
The statement of operations puts recreation and cultural services at $45,342,415 in 2024 against a budget of $39,802,235 (a difference of $5,540,180), and $37,618,208 in 2023. It is the largest overrun of any service on that statement. The budget in the statements is a converted version of the one council adopted, so the gap may partly come from how that conversion was done.
Why it matters
Recreation includes pools, arenas and the new sports complex, which the Town is still phasing in (2025 to 2028). Cost growth in that area is also a clue to what the 2026 to 2028 budgets will carry.
It could be because…
The statements' budget is rebuilt on an accrual basis (Note 15). Council adopted $37,368,844 for recreation, and the statements show it adjusted to $39,802,235.
Amortization (the yearly wearing-out charge on assets) of $6,837,635 sits in this segment and is budgeted differently from the other lines.
The new Sports Complex is being phased in from 2025, so some preparation cost may have started in 2024; we did not find a Town explanation.
Questions you could ask
What drove recreation spending $5.5 million above the statements' budget in 2024?
How much of the increase was staffing and start-up for the Sports Complex, and is it in the 2026 budget's phased costs?
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 Whitby?Send us your answer and we will publish it with this question.
The evidence
Statement of operations: Recreation and cultural services expenses were budget 39,802,235, 2024 actual 45,342,415, 2023 actual 37,618,208.
Note 15 shows recreation and culture at "37,368,844" adopted by council, plus 5,810,923 for consolidated entities and (3,377,532) of accounting adjustments, giving 39,802,235. Schedule 1 shows recreation and culture expenses of 45,342,415, including salaries and wages of 26,527,075 and amortization of 6,837,635.
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