What is a budget?

    Merriam-Webster Dictionary: “A statement of the financial position of an administration for a definite period of time based on estimates of expenditures during the period and proposals for financing them.” 


    A Capital Budget and Forecast is where the Township plans for upcoming years and identifies how to pay for Township infrastructure projects, such as road reconstruction, park improvements and public buildings.


    The Operating Budget encapsulates the Township's plans for day-to-day operations, including salaries, utilities and supplies to deliver Municipal services.  

    How is the Budget Prepared?

    Traditional budgeting – a technique in which all expenses are based on the previous year’s budget and are reviewed/adjusted annual based on new expenditures/revenue 

    Zero-based budgeting – a technique in which all expenses must be justified for a new period or year starting from zero versus starting with the previous budget and adjusting it as needed 

    While preparing the budget, a combination of traditional and zero-based budgeting is utilized. Traditional budgeting is used for items such as materials and supplies, user-fee revenues as without historical trends the amounts are indeterminable. Zero-based budgeting is utilized for expenditures such as salaries and benefits, insurance and grant revenue as the amounts are independent from previous years.

    What makes up a Budget?

    Expenses 

    Operating - Funds incurred to provide core services at the same level as prior year 

    Capital- Physical infrastructure – replacement/new 

    Enhancements - Increases to the currently provided levels of service


    Revenue 

    Funds earned to pay for the expenses

    What is a Reserve?

    Reserve: An allocation of accumulated net revenue that makes no reference to any specific asset and does not require the physical segregation of monies

    Discretionary Reserve Fund: A reserve fund created at the discretion of Council whenever revenues are earmarked to finance future expenditures

    Obligatory Reserve Fund: A reserve fund that is required by legislation or agreement for a special purpose

    What are Operating and Capital Expenses?

    EXAMPLES OF OPERATING EXPENSES

    • Salaries and benefits 
    • Contracted services 
    • Local board levies 
    • Materials and supplies 
    • Repairs and maintenance 
    • Debt repayments

    EXAMPLES OF CAPITAL EXPENSES 

    • Roads 
    • Buildings 
    • Fleet 
    • Equipment & Furnishings 
    • Computer hardware and software 
    • Studies  

    How do we pay for Municipal Expenses?

    OPERATING REVENUES

    • Tax levy 
    • Grants 
    • User fees 
    • Investment income 
    • Donations

     CAPITAL AND ENHANCEMENTS REVENUES

    • Tax levy 
    • Grants 
    • Debt 
    • Reserves 
    • Donations 

    How are house values assessed?

    The Municipal Property Assessment Corporation (MPAC) assesses all properties in Ontario. The assessed value is based on valid property sales in your community. This method of assessment is called the Current Value Assessment. 

    If you have questions about your assessment, call MPAC at 1-866-296-6722 or visit the MPAC website. For property-specific inquiries, visit the About My Property section to view information on your property, access your property assessment notice, and compare your property to others. If you disagree with your assessment, you can file a Request for Reconsideration (deadlines applicable).

    Where do my property tax dollars go?

    The breakdown of taxes in Georgian Bluffs is as follows:

    How can I give input on the Township’s budget?

    The 2025 Budget hub on EngageGB includes the latest news, updates, and engagement opportunities relating to next year’s budget:

    • Engagement will be conducted online starting in August.
    • A survey is available for participation online and hard copies are available at all 3 Township arenas and the Township Administrative Office. 
    • ­­­­A Q&A portal is available on the 2025 Budget page on EngageGB for staff to answer any questions.
    • Any other comments or concerns regarding the budget can be submitted to info@georgianbluffs.ca 

    Feedback will be received until September 30th and will be shared with Council on October 23, 2024.