2025 Budget Update: Local boards and shared services

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Local boards and shared services

The City funds all or part of the operations of several local boards and shared services (LBSS) that have separate governance structures and varied types of relationships with the City. More information about the City’s LBSS is available in the budget manual.

For the 2025 budget confirmation, the budget confirmation process has been separated into two phases: City budget confirmation and LBSS agencies budget confirmation.

The LBSS budget was adopted at a 2.06 per cent tax levy increase for 2025 as part of the 2024-2027 MYB. However, it has been restated for 2025 to include an additional 0.35 per cent that was previously grouped with the Provincial housing, homelessness and hospital investments category in the presentation of the MYB. Inclusive of this presentation adjustment, a total adopted 2025 budget increase of 2.41 per cent over 2024 for the City’s LBSS agencies formed the starting place for the 2025 LBSS budget confirmation.

The LBSS budget process does not trigger the Strong Mayor timelines given that the budget preparation and submission processes are defined in the governing statutes applicable to each LBSS organization. The power of Council to amend and/or approve the budget of each local board or shared services provider also varies based on the governing legislation, as summarized in report 2025-18 – 2025 Budget Update Local Boards and Shared Services Agencies. As such, all LBSS agencies were respectfully requested to prepare a 2025 budget update that aligns with the mayoral direction target of a maximum tax levy increase of 4 per cent.

The City’s LBSS agencies operating budgets impact both Guelph’s tax-supported and non-tax supported budgets.

On January 22, 2025, LBSS agencies presented their 2025 budget update for Council approval. Council approved the updated budgets with a net tax levy increase of 3.12%.

Tax-supported LBSS budget confirmation

In early 2024, LBSS agencies were respectfully requested to bring forward a 2025 budget update with a net budget impact after assessment growth revenue of no greater than four per cent over 2024 to address affordability concerns in the community.

Information about the 2025 tax-supported LBSS agencies budget updates can be found within their respective budget materials linked below.

Guelph Police Services:

County of Wellington:

2025 Budget Report: Social Services, January 8, 2025
Historically, the City has under budgeted for Social Services due to actual year-end surplus trends. However, in 2023, this surplus trend reversed, and there was a significant budget increase for 2024 to respond to housing and homelessness challenges in our community. In the MYB, the City phased-in the increase over the 4-year MYB period. The 2024 budget adopted by Council included a phase-in offset of $4.2 million for 2024, and a plan to decrease the phase-in by $1.4 million each year in 2025, 2026, and 2027. After the City’s 2024 budget was adopted, the County approved the final Social Services budget for 2024, which included an additional $944 thousand above what was included in the City’s budget for 2024. Table 81 provides a reconciliation from the County’s budget increase for the City’s social services costs and the City’s budgeted increase. The City’s 2025 budget continues to include a phase-in of the tax levy impact through reserve transfers totaling $2.8 million from the Tax Operating Contingency Reserve (#180).

Description	Amount
County budget increase per January 13, 2024 draft budget	2.6
2024 budget adjustment	0.9
City phase-in decrease	1.4
Allocated assessment growth revenue	(0.3)
City net tax levy increase for Social Services per Table 78	4.6

Table 81 County/City Budget Reconciliation (in $ millions)

Guelph Public Library:

Guelph Public Library Board approved budget.
The Library Board’s approved budget totaling $12,349,767 is presented net of the administrative adjustment of $1,634,000 between the City services and Guelph Public Library. This adjustment has been made to align funding for debt payments for the new library with the funding for those payments. More information can be found about this adjustment in the City services budget materials, including the 2025 Draft Budget Update Companion Report – Council Budget Decisions, the Mayor’s Draft 2025 Budget Update Council Memo, and the Infrastructure Renewal Strategy.

Wellington-Dufferin Guelph Public Health:

Wellington-Dufferin Guelph Public Health Draft Budget, November 6, 2024.

The Elliott Community:

The Elliott Community 2025 Budget.

Table 82 summarizes the respective contribution to the total tax levy requirement, net of their proportionate allocation of assessment growth, of the City’s LBSS agencies 2025 confirmed budget.

LBSS agency	2024 adopted budget net $	2025 adopted budget increase $	2025 confirmed budget increase $	Change from 2025 adopted to confirmed $	2025 net change over 2024 %	2025 confirmed tax levy impact %
Guelph Police Services	61,399,520	4,285,450	5,142,214	856,764	8.38%	1.58%
County of Wellington	28,881,369	2,695,754	4,528,954	1,833,200	15.68%	1.40%
Guelph Public Library	13,212,867	1,065,737	624,346	(441,391)	4.73%	0.19%
Wellington-Dufferin-Guelph Public Health	4,437,524	39,530	83,051	43,521	1.87%	0.03%
The Elliott Community	3,169,991	(260,606)	(260,606)	0	(8.22%)	(0.08%)
Total LBSS agencies tax impact	111,101,271	7,825,865	10,117,959	2,292,094	9.11%	3.12%

Table 82 LBSS confirmed budget impact on tax levy net of allocated assessment growth

The Downtown Guelph Business Association (DGBA) budget is also included for Council approval. This is a special levy that is applied to downtown commercial properties in addition to the City’s general taxation requirement. Table 83 summarizes the 2025 confirmed budget for the DGBA.

DGBA confirmed budget	2025 adopted budget	2025 confirmed budget	Change from 2025 adopted to confirmed
Gross Expense Budget	$686,480	$787,929	$101,449
Total Levy Requirement	$721,200	$721,200	$0

Table 83: DGBA 2025 confirmed budget

Non-tax-supported LBSS budget confirmation

The City’s share of the Grand River Conservation Authority (GRCA) budget is funded through the Water and Wastewater Services user rates. The 2025confirmed GRCA budget has not changed from adopted, Table 84.

GRCA confirmed budget	2024 adopted budget $	2025 adopted budget Increase $	2025 confirmed budget increase $	Change from 2025 adopted to confirmed $
Gross Expense Budget	1,811,700	51,700	51,700	0
Total Rate Impact (%)	n/a	0.05%	0.05%	0.00%

Table 84: GRCA confirmed 2025 budget

LBSS capital budget confirmation

The Program of Work for Other Boards and Agencies includes capital projects that belong to GPS and GPL. This Program of Work has an increased investment in the 2025 confirmation of $632,708, details on the increased investment can be found within their respective budget materials, linked above. The capital budgets of both organizations are funded through transfers from capital reserve funds, and the transfers to the capital reserve funds are reflected in the operating budgets for both organizations, therefore, these capital budgets do not represent an additional tax levy impact.

LBSS reserve and reserve fund confirmation

GPS and GPL both have contingency and capital reserve funds that under the City of Guelph General Reserve and Reserve Funds policy, require Council approval of transfers that are embedded within the operating and capital budgets of GPS and GPL, and they are therefore presented here in Table 85 through 91.

Description	2024	2025	2026	2027
Opening Balance	0.16	0.21	0.21	0.21
Total Expenditures	0.00	0.00	0.00	0.00
Total Revenue	0.05	0.00	0.00	0.00
Closing Balance	0.21	0.21	0.21	0.21

Table 85: Library Contingency Reserve (102) Budget and Forecast ($ millions)

Description	2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	2034
Opening Balance	3.45	1.06	1.19	0.88	1.02	0.88	0.87	0.65	0.78	1.01	1.11
Total Expenditures	(4.48)	(0.20)	(0.65)	(0.22)	(0.50)	(0.39)	(0.61)	(0.28)	(0.18)	(0.32)	(0.43)
Total Revenue	2.09	0.33	0.34	0.35	0.36	0.38	0.39	0.40	0.41	0.42	0.44
Closing Balance	1.06	1.19	0.88	1.02	0.88	0.87	0.65	0.78	1.01	1.11	1.12

Table 86: Library Capital Reserve Fund (157) Forecast ($ millions)

Description	2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	2034
Opening Balance	6.05	(8.31)	(10.03)	(8.81)	(7.38)	(5.88)	(4.31)	(2.67)	(1.60)	(0.48)	0.67
Total Expenditures	(15.66)	(3.06)	(0.28)	(0.11)	(0.09)	(0.07)	(0.04)	(0.02)	0.00	0.00	0.00
Total Revenue	1.30	1.34	1.50	1.54	1.59	1.64	1.69	1.09	1.12	1.15	1.16
Closing Balance	(8.31)	(10.03)	(8.81)	(7.38)	(5.88)	(4.31)	(2.67)	(1.60)	(0.48)	0.67	1.83
Balance Including Outstanding Debt	(0.07)	(2.91)	(2.83)	(2.55)	(2.23)	(1.85)	(1.43)	(1.60)	(0.48)	0.67	1.83

Table 87: Library Development Charge Reserve Fund (316) Forecast ($ millions)

Description	2024	2025	2026	2027
Opening Balance	2.81	2.48	2.20	2.09
Total Expenditures	(0.33)	(0.28)	(0.11)	(0.12)
Total Revenue	0.00	0.00	0.00	0.00
Closing Balance	2.48	2.20	2.09	1.97

Table 88: Police Contingency Reserve (115) Budget and Forecast ($ millions)

Description	2024	2025	2026	2027
Opening Balance	4.69	4.29	3.89	3.49
Total Expenditures	0.40	0.40	0.40	0.40
Total Revenue	0.00	0.00	0.00	0.00
Closing Balance	4.29	3.89	3.49	3.09

Table 89: Accumulated Sick Leave (Police) reserve (101) budget and forecast ($ millions)

Description	2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	2034
Opening Balance	4.83	3.14	2.82	2.61	0.77	0.49	1.01	0.44	1.75	2.39	0.63
Total Expenditures	(6.01)	(4.74)	(5.39)	(7.20)	(5.78)	(5.14)	(6.39)	(4.67)	(5.52)	(8.08)	(5.61)
Total Revenue	4.32	4.42	5.18	5.36	5.51	5.66	5.82	5.98	6.15	6.32	6.50
Closing Balance	3.14	2.82	2.61	0.77	0.49	1.01	0.44	1.75	2.39	0.63	1.52

Table 90 Police Capital reserve fund (158) Forecast ($ millions)

Description	2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	2034
Opening Balance	(16.67)	(18.22)	(17.04)	(15.69)	(14.39)	(13.02)	(11.58)	(10.08)	(9.10)	(8.06)	(6.97)
Total Expenditures	(3.21)	(0.52)	(0.51)	(0.61)	(0.60)	(0.60)	(0.59)	(0.58)	(0.57)	(0.56)	(14.87)
Total Revenue	1.65	1.70	1.86	1.91	1.97	2.03	2.09	1.56	1.61	1.66	1.51
Closing Balance	(18.22)	(17.04)	(15.69)	(14.39)	(13.02)	(11.58)	(10.08)	(9.10)	(8.06)	(6.97)	(20.33)
Balance Including Outstanding Debt	(7.02)	(6.56)	(5.95)	(5.12)	(4.24)	(3.32)	(2.34)	(1.90)	(1.42)	(0.90)	(14.85)

Table 91 Police Development Charge reserve fund (324) Forecast ($ millions)

LBSS confirmed assessment growth revenue

Budgeted assessment growth revenue of $1.2 million was allocated to offset the LBSS tax levy impact, based on estimated assessment growth of 1.15 per cent. Actual assessment growth returned for 2025 was 1.34 per cent, and the additional assessment growth revenue of $209 thousand will be deposited into the Growth reserve fund (#156) in accordance with the approved Revenue Budgeting Policy.