HALDIMAND—With over 900 capital projects in various stages, Haldimand County has completed its latest round of financial housekeeping, reviewing project progress and closing hundreds of completed files.
On May 20, 2025, Council received the 2024 Capital Status Report on all approved capital projects as of December 31, 2024.
“This is one of the more significant reports that we present annually,” said Mark Merritt, General Manager of Financial and Data Services. “It’s a necessary step in ensuring transparency and accountability in how we handle capital funds.”
The report reviewed 917 projects and recommended closing 410 that were completed on budget and 34 that were approved but never initiated. Another 24 projects required amendments to funding, often for technical or accounting purposes.
The approval of the County’s 2025 capital budget added 469 new projects, bringing the total to 922 active capital projects.
Among the projects not started but recommended for closure were upgrades such as HVAC replacements, arena maintenance, heritage building repairs, and cemetery surveys. These projects were small in cost – often under $10,000 – and represented items considered redundant or to be deferred based on updated needs. Merritt said, “We’re being diligent about clearing the books and making sure we only carry forward what we actually plan to do.”
The funding amendments included community infrastructure and park projects, such as for ineligible grant costs or unforeseen construction challenges. Notably, funding sources were shifted from Development Charges to other reserves in several cases, ensuring compliance with the latest accounting practices.
Merritt noted Haldimand’s updated Procurement Policy, effective January 1, 2024, allows for greater flexibility in managing capital budgets: “Where we can adjust within a reasonable threshold, we do so under delegated authority,” he said. “Larger amendments, such as when we reassign funding sources or close significant projects, still come back to Council.”
The report also addressed the status of annual capital programs, such as road resurfacing, facility upgrades, and stormwater system maintenance. These programs are managed as collections of projects, with some flexibility to shift funding internally for emerging priorities and to complete the greatest number of improvements possible.
Additionally, Merritt noted some projects are tied to external funding or community contributions, which can affect the timing of work. Under the Community Partnership Program, a project cannot proceed until fundraising has been fully completed. As of the end of 2024, all community-led capital projects were in compliance.
Haldimand continues to monitor capital projects for alignment with its financial plan. When savings are realized on one project, they are typically reserved to cover shortfalls in others or to fund provisional work in established programs, such as roads and infrastructure. Some budget reallocations may be needed throughout the year for unexpected cost changes, scope adjustments, or timing of construction. These are handled using a combination of deferrals, scope reductions, savings transfers, or reserve funding.
Council approved the recommendations and expressed appreciation for the level of detail in the report.
“It’s clear that this is an exercise in good governance,” said Councillor Patrick O’Neill. “Our capital dollars are being tracked, our policies are being followed, and our projects are progressing.”
