The Town of Niagara-on-the-Lake Begins Its First “Mayor’s Budget” Process

For the first time this term, the Town of Niagara-on-the-Lake is preparing what’s known as a Mayor’s Budget — a new process introduced under the Province’s Strong Mayor Powers.

What Has Changed

Under the amended Municipal Act, 2001 (Section 284.3), the responsibility for preparing and delivering the Town’s budget now rests with the Lord Mayor. This legislative change gives the Lord Mayor the authority to initiate the budget, as well as approve or veto it, before Council deliberation.

In accordance with these new requirements, the Lord Mayor has directed Staff to prepare the 2026 budget. While this change centralizes certain powers, the Town remains committed to maintaining a collaborative, transparent, and inclusive approach to fiscal planning.

A Collaborative Approach

Under the leadership of CAO Ruller, Town Staff — including the Finance Department, Directors, and Managers from all departments — have been working together to develop the first draft of the 2026 Budget.

To guide this process, a Budget Office Charter has been established. This working group ensures that the new legislative framework is applied responsibly and that the budget continues to reflect the Town’s strategic priorities, organizational transformation goals, and principles of sound fiscal stewardship.

The Budget Office Charter

Mandate

The Budget Office is responsible for guiding the preparation of the Town’s annual budget in accordance with provincial legislation.

While the Lord Mayor holds statutory authority, the process will:

• Remain collaborative;

• Reflect community and Council priorities; and

• Uphold transparency, accountability, and fiscal prudence.

Membership

• Treasurer – Chair; leads fiscal strategy, policy compliance, and budget oversight

• Deputy Treasurer – Financial analysis and technical preparation

• Chief Administrative Officer (CAO) – Strategic alignment and corporate priorities

• Associate Director, Office of the CAO – Coordination and communications

• Lord Mayor – Budget authority, strategic direction, and veto/approval powers

• Deputy Lord Mayor – Council engagement and liaison support

The Role of Council and Staff

Council will continue to play an active role by:

• Participating in early consultations and drop-in sessions;

• Reviewing the proposed budget;

• Proposing amendments within the 20-day legislative window; and

• Voting on amendments or any potential override motions (requiring two-thirds support).

Staff will:

• Provide accurate, evidence-based financial data;

• Identify cost pressures and opportunities;

• Support transparent communication with both Council and the community throughout the process.

Core Functions of the Budget Office

• Budget Development – Integrating departmental priorities and fiscal realities to deliver a balanced and strategic draft budget.

• Financial Literacy – Strengthening understanding of the budget process within the organization (Phase 1) and across the community (Phase 2).

• Accountability & Transparency – Communicating clearly how new legislation has shaped outcomes and ensuring accessible reporting on variances and assumptions.

2025 Deliverables

• 2026 Budget Calendar

• 2025 Variance Report

• 2026 Base Budget (summary of operating commitments and required increases)

• Launch of Phase 1: Internal Financial Literacy Program

• Standardized Reporting Template

2026 Budget Priorities

The following priorities will guide the development of the 2026 Budget:

• Completion of Key Studies & Plans – Including the Parking Study, Storm Study, Master Servicing Plan, Queen Street Secondary Plan, and comprehensive ditching plan.

• Operationalizing Special Events – Streamlining oversight and permit issuance for community events.

• Investment in Infrastructure & Road Safety – Advancing capital projects that improve safety and preserve Town assets.

• Parks & Recreation Master Plan Implementation – Supporting action items and recommendations from the draft plan.

Moving Forward

While this new approach represents a structural shift in how municipal budgets are developed, the goal remains the same: to ensure that Niagara-on-the-Lake’s financial plan is responsible, transparent, and aligned with community needs and long-term vision.

The introduction of the Mayor’s Budget marks an important step toward modernizing the Town’s fiscal governance while preserving the collaborative spirit that defines Niagara-on-the-Lake.