Budgets
Budget process
Northumberland County follows a detailed and transparent budgeting process to plan for programs, services, and key priorities. In December 2023, County Council approved its first three-year budget, spanning 2024 through 2026.
Why a multi-year budget?
Multi-year budgeting offers several benefits:
- Aligns long-term goals with funding plans.
- Provides residents with more certainty about service levels, fees, and property taxes.
- Improves accountability and transparency in spending.
- Streamlines the budget process for both Council, staff, taxpayers and community members.
The multi-year budget process
- Development of Multi-Year Budget: Staff prepares operating and capital budgets for all County departments, covering a multi-year period.
- Initial approval: In the first year of a cycle, Council approves the multi-year budget framework. If the budget includes years that fall into a subsequent Council term, those years must be adopted by the new Council.
- Annual review: Each subsequent year, the budget is reviewed and re-adopted, as required by the Municipal Act, 2001. Adjustments ensure compliance with financial obligations and may address such changes as:
- New or changed regulation: Legislation or regulations with financial impacts on the County.
- New Council direction: Initiative introduced after the initial budget approval.
- Cost or revenue driver: Adjustments due to economic conditions or changes in government funding.
- New funding opportunities: Opportunities that require additional spending to qualify.
- Carryovers: Approved carryovers from previous budgets via annual Carryover Bylaw.
Changes to future operating budgets are consolidated and approved once per year during the annual update period, ensuring a streamlined and thorough review process.
In addition to the budget, the Finance Department has a long-term financial planning framework that spans the 9 years after the initial budget year – for a total of 10 years. This mode looks at the current year and provides a 9-year future financial plan for the County, ensuring a long-term plan that enable the County to plan for large projects and map out program and service delivery over the longer term. The long-term model will be updated annually or in the first year of a multi-year budget.
Explore key terms and concepts to better understand how Northumberland County plans and manages its finances to serve the community effectively.
Business plan |
| A document created by each department during the budget process to outline their priorities for the current fiscal year and plans for the coming year(s). These priorities are developed in alignment with the County’s Strategic Plan. |
Capital budget |
A budget for long-term asset with a useful life over one year and above a specific value threshold. It funds new infrastructure projects, expansions, and maintenance, such as:
|
Carryovers |
| Budgeted amounts approved to move to a future year due to unforeseen delays (e.g., incomplete capital projects). These funds are reserved and added to the future year’s budget. |
Issue paper |
A document prepared by departments to request council approval for:
|
Levy |
| The amount of property tax revenue included in the annual budget, collected from County taxpayers. |
Multi-year budget |
| A budget that spans more than one year, up to a maximum of five years. |
Municipal Act |
| Legislation governing fiscal management for municipalities in Ontario. For more information, view the Municipal Act, 2001. |
Operating budget |
A budget covering daily municipal operations, including:
|
A document created by each department during the budget process to outline their priorities for the current fiscal year and plans for the coming year(s). These priorities are developed in alignment with the County’s Strategic Plan.
A budget for long-term asset with a useful life over one year and above a specific value threshold. It funds new infrastructure projects, expansions, and maintenance, such as:
- Building a new long-term care facility
- Widening County roads
- Replacing the roof of a County-owned building
Budgeted amounts approved to move to a future year due to unforeseen delays (e.g., incomplete capital projects). These funds are reserved and added to the future year’s budget.
A document prepared by departments to request council approval for:
- Staffing changes
- Tangible capital Assets (items over $5,000)
- Significant program changes (enhancements, cuts or relocations)
- New reserves or use of reserve funding not previously authorized
- Expenditures over $100,000 or 10% of a sub-department’s budget
The amount of property tax revenue included in the annual budget, collected from County taxpayers.
A budget that spans more than one year, up to a maximum of five years.
Legislation governing fiscal management for municipalities in Ontario. For more information, view the Municipal Act, 2001.
A budget covering daily municipal operations, including:
- Salaries and benefits
- Utilities
- Reserve fun contributions
A document created by each department during the budget process to outline their priorities for the current fiscal year and plans for the coming year(s). These priorities are developed in alignment with the County’s Strategic Plan.
A budget for long-term asset with a useful life over one year and above a specific value threshold. It funds new infrastructure projects, expansions, and maintenance, such as:
- Building a new long-term care facility
- Widening County roads
- Replacing the roof of a County-owned building
Budgeted amounts approved to move to a future year due to unforeseen delays (e.g., incomplete capital projects). These funds are reserved and added to the future year’s budget.
A document prepared by departments to request council approval for:
- Staffing changes
- Tangible capital Assets (items over $5,000)
- Significant program changes (enhancements, cuts or relocations)
- New reserves or use of reserve funding not previously authorized
- Expenditures over $100,000 or 10% of a sub-department’s budget
The amount of property tax revenue included in the annual budget, collected from County taxpayers.
A budget that spans more than one year, up to a maximum of five years.
Legislation governing fiscal management for municipalities in Ontario. For more information, view the Municipal Act, 2001.
A budget covering daily municipal operations, including:
- Salaries and benefits
- Utilities
- Reserve fun contributions
2024-2026 Budget
The 2025 County budget was approved at the December 18, 2024, meeting of Council.
View our 2025 Budget Infographic
For a more detailed breakdown of our 2024-2026 budget, view our 2024-2026 Consolidated Budget and Long-Term Plan, or business plans and budgets and long-term plans below:
- Communications – 2024-2026 Business Plan
- Community and Social Services – 2024-2026 Business Plan
- Corporate Services – 2024-2026 Business Plan
- Economic Development, Planning and Strategic Initiatives – 2024-2026 Business Plan
- Finance, Provincial Offences, and Legal Services – 2024-2026 Business Plans
- Golden Plough Lodge – 2024-2026 Business Plan
- Northumberland County Housing Corporation – 2024-2026 Business Plan
- Information Technology – 2024-2026 Business Plan
- Northumberland Paramedics – 2024-2026 Business Plan
- Public Works – 2024-2026 Business Plan
Please note that the documents below were approved as a part of the multi-year budget for 2024-2026. However, some issue papers were updated or postponed following the review and re-adoption of the 2025 Budget to assist with cost-saving measures. For details on these updates, please refer to our 2025 Budget Analysis.
- Communications – 2024-2026 Issue Papers
- Community and Social Services – 2024-2026 Issue Papers
- Corporate Services – 2024-2026 Issue Papers
- Economic Development, Planning and Strategic Initiatives – 2024-2026 Issue Papers
- Finance – 2024-2026 Issue Papers
- Golden Plough Lodge – 2024-2026 Issue Papers
- Northumberland County Housing Corporation – 2024-2026 Issue Paper
- Information Technology – 2024-2026 Issue Papers
- Northumberland Paramedics – 2024-2026 Issue Papers
- Public Works – 2024-2026 Issue Papers
- Communications – 2024-2026 Budget and Long-Term Plan
- Community and Social Services – 2024-2026 Budget and Long-Term Plan
- Corporate Services – 2024-2026 Budget and Long-Term Plan
- Economic Development, Planning and Strategic Initiatives – 2024-2026 Budget and Long-Term Plan
- Finance, Provincial Offences, CAO, Council, Legal Services and Corporate Management – 2024-2026 Budget and Long-Term Plan
- Golden Plough Lodge – 2024-2026 Budget and Long-Term Plan
- Information Technology – 2024-2026 Budget and Long-Term Plan
- Northumberland County Housing Corporation – 2024-2026 Budget and Long-Term Plan
- Northumberland Paramedics – 2024-2026 Budget and Long-Term Plan
- Public Works – 2024-2026 Budget and Long-Term Plan
2025 Budget
The 2025 budget was re-adopted at the December 18, 2024, meeting of County Council, as a part of the 2024-2026 multi-year budget. The adopted budget includes some updates to issue papers and budgets originally proposed for the 2024-2026 budget.
For an overview of the revised 2025 budget, view the 2025 Budget presentation slides and Council report, delivered to Council on December 18, 2024.
For a more detailed breakdown of our revised 2025 budget, view our 2025 Consolidated Budget and 2025 Budget Analysis.
Budgets from previous years
The 2023 budget for Northumberland County was approved at the January 25, 2023 meeting of County Council. For an overview of the 2023 budget, view the presentation slides from the 2023 Draft Budget and 10 Year Financial Plan presentation to County Council, delivered on December 14, 2022, or view the infographic below:
View our 2023 Budget Overview Infographic
For a more detailed breakdown of our 2023 budget, view our 2023 Draft Consolidated Budget and Long Term Plan (draft pending update), or department-specific overviews, business plans and issues papers, or draft budgets and long-term plans below:
- Communications – 2023 Department Overview
- Community and Social Services – 2023 Department Overview
- Corporate Services – 2023 Department Overview
- Economic Development, Planning and Strategic Initiatives – 2023 Department Overview
- Finance – 2023 Department Overview
- Golden Plough Lodge – 2023 Department Overview
- Information Technology – 2023 Department Overview
- Northumberland Paramedics – 2023 Department Overview
- Public Works – 2023 Department Overview
- Communications – 2023 Business Plans and Issue Papers
- Community and Social Services – 2023 Business Plans and Issue Papers
- Corporate Services – 2023 Draft Business Plans and Issue Papers
- Economic Development, Planning and Strategic Initiatives – 2023 Business Plans and Issue Papers
- Finance – 2023 Business Plans and Issue Papers
- Golden Plough Lodge – 2023 Business Plans and Issue Papers
- Information Technology – 2023 Business Plans and Issue Papers
- Northumberland Paramedics – 2023 Business Plans and Issue Papers
- Public Works – 2023 Business Plans and Issue Papers
- Communications – 2023 Budget and Long-Term Plan
- Community and Social Services – 2023 Budget and Long-Term Plan
- Corporate Services – 2023 Draft Budget and Long-Term Plan *draft pending update
- Economic Development, Planning and Strategic Initiatives – 2023 Budget and Long-Term Plan
- Finance, CAO, Council, Legal Services and Corporate Management – 2023 Budget and Long-Term Plan
- Golden Plough Lodge – 2023 Budget and Long-Term Plan
- Information Technology – 2023 Budget and Long-Term Plan
- Northumberland County Housing Corporation – 2023 Budget and Long-Term Plan
- Northumberland Paramedics – 2023 Budget and Long-Term Plan
- Public Works – 2023 Budget and Long-Term Plan
For an overview of the 2022 budget, view our 2022 Budget Overview Infographic or the presentation slides from 2022 Budget presentations to County Council (December 8 and 9, 2021).
For a more detailed breakdown of our 2022 budget, view our 2022 Consolidated Budget and Long Term Plan, or department-specific overviews, business plans, issues papers, budgets and long-term plans below:
- 2022 Communications Department Overview
- 2022 Community & Social Services Department Overview
- 2022 Corporate Services Department Overview
- 2022 Economic Development, Land Use Planning and Tourism Department Overview
- 2022 Finance Department Overview
- 2022 Golden Plough Lodge Department Overview
- 2022 Information Technology Department Overview
- 2022 Northumberland Paramedics Department Overview
- 2022 Public Works Department Overview
- 2022 Communications Business Plan and Issue Papers
- 2022 Community & Social Services Business Plan and Issue Papers
- 2022 Corporate Services Business Plan and Issue Papers
- 2022 Economic Development, Land Use Planning and Tourism Business Plan and Issue Papers
- 2022 Finance Business Plan and Issue Papers
- 2022 Golden Plough Lodge Business Plan and Issue Papers
- 2022 Information Technology and Records Management Business Plan and Issue Papers
- 2022 Northumberland Paramedics Business Plan and Issue Papers
- 2022 Public Works Business Plan and Issue Papers
- 2022 Communications Department Budget and Long-Term Plan
- 2022 Community & Social Services and NCHC Department Budget and Long-Term Plan
- 2022 Corporate Services Department Budget and Long-Term Plan
- 2022 Economic Development, Land Use Planning and Tourism Department Budget and Long-Term Plan
- 2022 Finance, CAO and Council Department Budget and Long-Term Plan
- 2022 Golden Plough Lodge Department Budget and Long-Term Plan
- 2022 Information Technology and Records Management Department Budget and Long-Term Plan
- 2022 Northumberland Paramedics Department Budget and Long-Term Plan
- 2022 Public Works Department Budget and Long-Term Plan
- Communications – 2023 Department Overview
- Community and Social Services – 2023 Department Overview
- Corporate Services – 2023 Department Overview
- Economic Development, Planning and Strategic Initiatives – 2023 Department Overview
- Finance – 2023 Department Overview
- Golden Plough Lodge – 2023 Department Overview
- Information Technology – 2023 Department Overview
- Northumberland Paramedics – 2023 Department Overview
- Public Works – 2023 Department Overview
- Communications – 2023 Business Plans and Issue Papers
- Community and Social Services – 2023 Business Plans and Issue Papers
- Corporate Services – 2023 Draft Business Plans and Issue Papers
- Economic Development, Planning and Strategic Initiatives – 2023 Business Plans and Issue Papers
- Finance – 2023 Business Plans and Issue Papers
- Golden Plough Lodge – 2023 Business Plans and Issue Papers
- Information Technology – 2023 Business Plans and Issue Papers
- Northumberland Paramedics – 2023 Business Plans and Issue Papers
- Public Works – 2023 Business Plans and Issue Papers
- Communications – 2023 Budget and Long-Term Plan
- Community and Social Services – 2023 Budget and Long-Term Plan
- Corporate Services – 2023 Draft Budget and Long-Term Plan *draft pending update
- Economic Development, Planning and Strategic Initiatives – 2023 Budget and Long-Term Plan
- Finance, CAO, Council, Legal Services and Corporate Management – 2023 Budget and Long-Term Plan
- Golden Plough Lodge – 2023 Budget and Long-Term Plan
- Information Technology – 2023 Budget and Long-Term Plan
- Northumberland County Housing Corporation – 2023 Budget and Long-Term Plan
- Northumberland Paramedics – 2023 Budget and Long-Term Plan
- Public Works – 2023 Budget and Long-Term Plan
- 2022 Communications Department Overview
- 2022 Community & Social Services Department Overview
- 2022 Corporate Services Department Overview
- 2022 Economic Development, Land Use Planning and Tourism Department Overview
- 2022 Finance Department Overview
- 2022 Golden Plough Lodge Department Overview
- 2022 Information Technology Department Overview
- 2022 Northumberland Paramedics Department Overview
- 2022 Public Works Department Overview
- 2022 Communications Business Plan and Issue Papers
- 2022 Community & Social Services Business Plan and Issue Papers
- 2022 Corporate Services Business Plan and Issue Papers
- 2022 Economic Development, Land Use Planning and Tourism Business Plan and Issue Papers
- 2022 Finance Business Plan and Issue Papers
- 2022 Golden Plough Lodge Business Plan and Issue Papers
- 2022 Information Technology and Records Management Business Plan and Issue Papers
- 2022 Northumberland Paramedics Business Plan and Issue Papers
- 2022 Public Works Business Plan and Issue Papers
- 2022 Communications Department Budget and Long-Term Plan
- 2022 Community & Social Services and NCHC Department Budget and Long-Term Plan
- 2022 Corporate Services Department Budget and Long-Term Plan
- 2022 Economic Development, Land Use Planning and Tourism Department Budget and Long-Term Plan
- 2022 Finance, CAO and Council Department Budget and Long-Term Plan
- 2022 Golden Plough Lodge Department Budget and Long-Term Plan
- 2022 Information Technology and Records Management Department Budget and Long-Term Plan
- 2022 Northumberland Paramedics Department Budget and Long-Term Plan
- 2022 Public Works Department Budget and Long-Term Plan