1. 2026 Mandatory Programs Budget
Overview
The Windsor-Essex County Health Unit (WECHU) is a publicly funded organization; as such, the WECHU has a responsibility to spend funds prudently with the objective of providing public health programs and services as required by the Health Protection and Promotion Act (HPPA) and the Ontario Public Health Standards: Requirements for Programs, Services, and Accountability (OPHS).
The Province of Ontario, more specifically the Ministry of Health, annually grants the WECHU funding to a maximum of 75% of admissible expenditures for its Mandatory Program. In addition, the WECHU receives required contributions from the Corporation of the City of Windsor, the Corporation of the County of Essex, and the Corporation of the Township of Pelee (hereinafter collectively referred to as the Obligated Municipalities) at a minimum of 25% of admissible expenditures.
In August 2023, the Ontario government announced that the province would be moving forward with a strategy to strengthen Ontario’s public health sector. The Strengthening Public Health Strategy aims to optimize capacity, stability, and sustainability in the public health sector. One of the key initiatives of this strategy is clarifying board of health roles and responsibilities through the Ontario Public Health Standards (OPHS). In addition, the Ontario government confirmed a 3-year funding strategy for public health units in Ontario of annual increases of 1% in each of 2024, 2025 and 2026.
In the summer of 2025, a comprehensive program prioritization exercise was completed and priority areas for the WECHU were identified. As a result of this process the 2026 budget includes 3 additional FTEs in the areas of Comprehensive Health Promotion, Substance Use Prevention and Harm Reduction and Infectious Disease Prevention.
In 2025, Phase 1 of the Facility Renewal Project was completed. Phase 1 included extensive renovations on the first floor including the clinic (also serves as a boardroom/meeting room), upgrading the washroom to be fully accessible and gender
neutral, and also included the establishment of a fourth dental operatory to better serve our clients and reduce wait times. In 2026, with Board of Health approval, Phase 2 will commence and involves extensive renovations to floors two through four. This Phase involves relocating client facing departments to enable more efficient service delivery to our clients and staff, addresses AODA deficiencies and increases meeting and storage spaces. A total of $300K has been allocated in the 2026 budget for this Phase. In addition, through the 2025 Annual Service Plan, a one-time business case request in the amount of $1.1M was submitted. Approval of this one-time funding is pending Ministry of Health approval.
For the period January 1, 2026 to December 31, 2026, the proposed budgeted total net expenditures are $25,459,000 representing a 1.0% increase over the 2025 Budget.
Mandatory Programs Budget – Comparison of 2026 Budget to 2025 Budget
| Expense Category | 2026 Budget | 2025 Budget | Variance | % |
|---|---|---|---|---|
| $ | $ | $ | ||
| Salaries | 16,485 | 16,107 | 378 | 2.3% |
| Benefits | 5,063 | 4,837 | 226 | 4.7% |
| Mileage | 322 | 284 | 38 | 13.5% |
| Office and Administration Expenses | 304 | 323 | -19 | -5.8% |
| Professional Fees-Legal, Audit and Consulting | 169 | 185 | -16 | -8.5% |
| Supplies-Programs and Corporate | 895 | 963 | -69 | -7.1% |
| Purchased Services-Programs and Corporate | 211 | 152 | 59 | 39.1% |
| Information Technology | 649 | 667 | -18 | -2.7% |
| Building Maintenance | 495 | 722 | -227 | -31.5% |
| Rent | 855 | 830 | 25 | 3.0% |
| Property Taxes | 227 | 235 | -8 | -3.4% |
| Insurance | 275 | 260 | 15 | 5.8% |
| Utilities, Telephone and Security | 267 | 287 | -20 | -6.9% |
| 26,217 | 25,852 | 365 | 1.4% | |
| Less Offset Revenue | -758 | -645 | -113 | 17.5% |
| Total Budget | 25,459 | 25,207 | 252 | 1.0% |
Analysis of Budget Changes
- Salaries - Increase of $378K or 2.3%
The salaries budget includes 3 additional FTEs and an average wage increase of 2.8%. The impact of the FTE increase was tempered through the shifting of FTE salaries to the Infection Prevention and Control (IPAC) Hub which is a 100% funded program funded by the Ministry of Health and funded outside the Mandatory Programs Budget. This budget also factors in anticipated vacancies in terms of the historical number of resignations, leaves of absence and maternity leaves which effectively lowers the salaries budget. - Benefits – Increase of $226K or 4.7%
The increase in employee benefits is in direct correlation with the negotiated annual salary adjustments across the organization’s employment agreements. Also, the increase is partially attributable to higher statutory benefit rates and group benefit rates. This budget also factors in the impact of anticipated vacancies which effectively lowers the benefits budget. - Purchased Services – Programs and Corporate – Increase of $59K or 39.1%
The increase is due to increased spending in the Needle Exchange Program and a reallocation of approximately $32K from the Supplies budget. - Building Maintenance – Decrease of $227K or 31.5%
The main reason for the decrease is that in the prior year’s budget, a total of $532K was budgeted for the Facility Renewal Project and in the 2026 budget a total of $300K was set aside for the project. - Offset Revenue – Increase of $113K or 17.5%
The main reasons for the change are expected increases in vaccine revenue from the Ministry of Health, increased revenue from seasonal housing inspections and an increase in building occupancy costs allocated to OSDCP and to the Healthy Babies Healthy Children program.
2026 Mandatory Programs Budget Funding
The funding from the Ministry of Health is $18,096,000, which is consistent with the base funding in 2025 of $17,916,832 with an increase of 1%.
The proposed increase of $72,902, (1%) in the contributions from the Obligated Municipalities results in a Municipal funding contribution of 28.9% which is also consistent with 2025.
The table below details the contributions from Obligated Municipalities for the 2026 and 2025 fiscal years. Contributions are calculated based upon the proportionate share of the population in our catchment area based on the most recent census (2021).
| Obligated Municipalities | 2026 Contributions | 2025 Contributions | Change $ | Change (%) |
|---|---|---|---|---|
| City of Windsor | $ 3,998,988 | 3,959,394 | 39,594 | 1% |
| County of Essex | 3,360,117 | 3,326,849 | 33,268 | 1% |
| Township of Pelee | 4,005 | 3,965 | 40 | 1% |
| Total | $ 7,363,110 | $ 7,290,208 | $ 72,902 | 1% |
The table below details the contributions of the Ministry of Health and the Obligated Municipalities for the 2026 Mandatory Programs Budget.
| Item | Contributions | Contributions % | |
|---|---|---|---|
| Total Mandatory Program Funding Approval per Budget -Ministry of Health | (A) | $ 18,096,000 | 71.1% |
| Total Contributions per Budget - Obligated Municipalities | (B) | 7,363,110 | 28.9% |
| Total Mandatory Program Funding | (A+B) | 25,459,110 | 100.0% |
| Total Mandatory Program Budgeted Expenditures -Net | 25,459,110 | 100.0% | |
| Variance | $ - | 0% | |
2. 2026 Ontario Senior Dental Care Program (OSCDP) Budget
Overview
The Ministry of Health annually provides funding for 100% of the admissible expenditures for the Ontario Senior Dental Care Program (OSDCP)
The total budget for OSDCP remained the same as the prior year. Ministry officials have communicated that the OSDCP funding was under review in order to evaluate the impact of the Canada Dental Care Plan (CDCP).
For the period January 1,2026 to December 31, 2026, the proposed budgeted total net expenditures for the OSDCP are $3,032,800 representing a 0% increase from the 2025 OSCDP Budget of $3,032,800.
| Expense Category | 2026 Budget | 2025 Budget | Variance | % |
|---|---|---|---|---|
| $ | $ | $ | ||
| Salaries | 1,522 | 1,501 | 21 | 1.4% |
| Benefits | 495 | 456 | 39 | 8.6% |
| Mileage | 12 | 7 | 5 | 71.3% |
| Professional Fees-Legal | 15 | 0 | 15 | 100.0% |
| Office and Administration Expenses | 7 | 9 | -2 | -23.9% |
| Clinical Supplies | 160 | 228 | -68 | -29.8% |
| Purchased Services | 600 | 682 | -82 | -12.0% |
| Information Technology | 16 | 11 | 5 | 48.0% |
| Occupancy Costs | 140 | 127 | 13 | 9.9% |
| Facility Renewal Project | 51 | 0 | 51 | 100.0% |
| Utilities, Telephone and Security | 20 | 19 | 1 | 4.0% |
| Total | 3,038 | 3,040 | -2 | -0.1% |
| Less Offset Revenue | -5 | -7 | 2 | -28.6% |
| Ministry of Health 2026 Allocation | 3,033 | 3,033 | 0 | 0.0% |
Analysis of Budget Changes
- Salaries – Increase of $21K or 1.4%
The increase in salaries represents the anticipated wage rate increases net of anticipated vacancies in terms of the historical number of resignations, leaves of absence and maternity leaves which effectively lowered the salaries budget. - Benefits – up $39K or 8.6%
The increase in benefits is due to increase statutory benefits and a significant premium increase in employee group benefits. - Professional Fees – Legal -$15K
A total of $15K in legal fees was allocated to the OSDCP to cover employee and corporate matters. - Clinical Supplies – Decrease of $68K or 29.8%
This budget was reduced to reflect the forecasted usage in 2025. - Purchased Services – Decrease of $82K or 12%
This budget was reduced to reflect the forecasted usage in 2025. - Facility Renewal Project – Increase of $51K
In the 2026 budget a total of $51K has been allocated as funding support for Phase 2 of the Facility Renewal Project.
3. Budget Challenges and Risks
- Change Management – New Ontario Public Health Standards (2026)
As part of the Strengthening Public Health strategy announced in 2023, the Ontario Public Health Standards (OPHS) review focused on refining, refocusing, and decreasing burden at the local level with a view to support long-term sustainability and performance for the sector. The new OPHS, released in the fall of 2025, will go into effect on January 1, 2026. As a result of the proactive re-organization implemented last year, the WECHU is well positioned to embrace the new requirements of the provincial standards while remaining locally responsive to public health needs. Although the majority of the provincial standards are available, there are several protocols and one program standard that have not yet been finalized and released. Contents of these finalized documents may affect operational plans (outlined in the mandatory budget) in 2026 if there is misalignment between our local operational plans and provincial mandates. - Funding Increases Not Keeping Pace with Overall Expense Increases
Over the last three years, funding from the Ministry of Health has increased at a rate of 1% per year, however expenses are increasing at a rate of 3% or more. This impact has been mitigated in part by vacancies, however this factor is diminishing as increases are compounding as expense increases outstrip funding increases every year. A related challenge is that all capital expenditures must come from the operating budget which is under escalating pressure. This forces the WECHU to have to make difficult decisions regarding capital expenditure or defer the expenditure. Also, significant uncertainty with respect to one-time funding exacerbates the situation. - Respiratory Syncytial Virus (RSV) and Other One-Time Funding
In the fall of 2025, the Ministry of Health expanded eligibility for publicly funded immunization as part of the Ontario RSV prevention program. In addition to the infant RSV vaccine program, the publicly funded RSV vaccine was expanded to include all individuals aged 75 years and older. This resulted in a change in vaccine administration plans during the 2025-2026 respiratory season. The Ministry of Health has provided an opportunity to apply for one-time funding (Apr.1/25 – Mar. 31/26) for RSV and measles to support additional costs associated with programming, that was submitted in the 2025 Q3 reporting. While the WECHU is positioned to respond to emerging infectious diseases such as RSV or measles through vaccine or infection prevention and control measures, one-time funding will be needed to support resourcing a large-scaled response. - Health Population Disparities
WEC continues to experience overall population growth. The rate of population growth has long-term impacts on public health service and healthcare needs. Changes in our populations age composition, priority populations, density and health behaviours require us to be responsive and adaptive to emerging local population health demands. Along with this overall population growth, significant health disparities in our community continue to increase largely driven by systemic inequalities related to socioeconomic status. Widening income disparities in WEC, together with elevated unemployment, continue to shape the region’s economic landscape. These conditions are contributing to deepening health inequities and increasing pressure on public health and social supports.
This changing landscape within which we operate requires innovative and responsive programming and services that may vary from provincial standards or current operational plans, resulting in adverse impacts on our operating expenditures. - Windsor Site Renovations and Modernization
In 2025, the Board had approved a facilities renewal project (Phase 1) to commence based on the budgeted dollars contained in the 2025 budget. The project was strategically divided up into phases to mitigate exceeding the annual funds available. Recent market value related to time and material costs as well as additional scope of work determined through the demolition phase have increased the overall estimated budget.
4. Management Actions to Respond to the Challenges and Risks
- WECHU Strategic Plan (2026-2030)
The WECHU developed the 2026–2030 Strategic Plan following a thorough process of internal and external engagement. Guided by the Strategic Planning Advisory Committee (SPAC), the process included input from staff, Board members, and a wide range of community partners across sectors such as health, education, social services, and municipal government. It also drew on community-based research, an environmental scan, and a review of organizational strengths/challenges to ensure the plan reflects the current context and future needs of Windsor and Essex County. This plan sets out a clear direction for the next five years, identifying strategic priorities and objectives that are aligned with WECHU’s mission, vision, values, and evolving role in supporting population health. Having an updated strategic plan will allow the WECHU to ensure clear focus and prioritization of locally evidenced programs and services in times of financial constraint and competing demands. - Program Prioritization Process
Since 2023, the WECHU has conducted an annual, structured program review requiring each program area to assess and present evidence on the size and severity of health issues, existing community coverage, related health inequities, and the effectiveness of local interventions. Findings from the 2025 review directly informed 2026 service planning and resource allocation, ensuring that programming decisions are evidence-based and responsive to emerging community needs. This process allows the WECHU to prioritize programs and services based on local evidence and return on investment, particularity in situations of resource deficiency or competing demands. - Conservative Assumptions
The budget includes a conservative estimate of resignations, leaves of absences and maternity leaves. The estimate only considers average time to fill the roles. The fact that all non-management roles are budgeted at the maximum rate adds a significant amount of conservatism and protection as new employees or contract employees hired do not start at the maximum rate in the vast majority of cases. - Ongoing Population Health Assessment
The WECHU remains committed to population health assessment and surveillance activities as defined in the updated OPHS (2026) to ensure that local public health practice is informed to effectively identify and address current and evolving population health issues. This at times will require the WECHU to adapt program and service operations and the associated budgeted dollars to ensure efficient and responsive operations. Our commitment to data and evidence is reinforced in the new strategic plan (2026-2030). - Monthly Review by the Leadership and Management Team
The Leadership Team will continue the practice of reviewing month-to-date and year-to-date actual expenditures against the budget. Expense lines that are running over-budget are analyzed and action take as appropriate. On a quarterly basis, the year-end forecast is updated and reviewed.
On a monthly basis the Management Team will continue to review their departmental expenses versus budget with their Director. - Quarterly Reporting to the Finance & Audit Committee and to the Board of Health
The budget vs. actual results will be reviewed in detail quarterly with action plans reported as needed. Also, on a quarterly basis the Committee reviews the revised year-end forecast. - Space Optimization Plan
A funding strategy for Phase 2 of the Facility Renewal Project is being developed and the project scope is under review to determine what is feasible in 2026 and what parts of the project may need to be delayed to 2027.
Proposed Motion
Whereas, the Windsor-Essex County Health Unit receives grants annually from the Ministry of Health to a maximum of seventy-five (75%) percent of admissible expenditures associated with the Mandatory Program. In addition, WECHU receives required contributions from the Obligated Municipalities at a minimum of twenty-five (25%) percent of admissible expenditures, and
And Whereas, the Ministry of Health annually provides grants for certain related health protection and promotion programs at a rate of one hundred (100) percent of admissible expenditures.
And Whereas, at its meeting of November 10,2025, the Finance and Audit Committee passed a motion recommending to the Board of Health the approval of the 2026 Mandatory Programs Budget and the approval of the 2026 Ontario Seniors Dental Care Program budget.
Now therefore be it resolved that the Windsor-Essex County Board of Health approve the 2026 Mandatory Programs Budget, requiring $18,096,000 (71.1%) in base funding from the Ministry of Health and $7,363,110 (28.9%) in contributions from the Obligated Municipalities, the Corporation of the City of Windsor, the Corporation of the County of Essex, and the Corporation of the Township of Pelee.
Further that, the Windsor-Essex County Board of Health approve the 2026 Mandatory Programs Budget with total expenditures of $25,459,110, and offset revenue of $758,700, and
Further that, the Windsor-Essex County Board of Health approve the 2026 Ontario Seniors Dental Care Program, funded at a rate of one hundred (100) percent with total budgeted expenditures of $3,032,800.