PREPARED BY: Finance

DATE: 2026-09-24

The Ontario Ministry of Health requires boards of health to submit quarterly Standards Activity Reports to provide interim financial forecasts, program activity information, and explanations for material variances from approved budgets. The 2026 Q1/Q2 Standards Activity Report for the Board of Health for the Windsor-Essex County Health Unit (WECHU) covers the period ending June 30, 2026. This report provides the Board of Health with a summary of the completed Q1/Q2 financial submission, including base funding, one-time funding, variance explanations, and vaccine reimbursement information.

DISCUSSION

The updated Q1/Q2 Standards Activity Report forecasts total 2026 base-funded expenditures of $27,895,032 against a total 2026 budget of $28,491,910, resulting in a forecasted underspend of $596,878, or 2.1%, at 100% funding. Direct costs are forecasted to be under budget by $975,075, while indirect costs are forecasted to be over budget by $378,196. The revised reporting also shows a provincial-share forecast of $21,642,038 against an approved allocation of $21,128,900, resulting in a projected provincial-share deficit of $513,138, or 2.4%.

Key base-funding variances. Under the updated reporting threshold, explanations are required for variances that are both at least 5% and $25,000, as well as for costs reported against a zero budget. Eleven base-funding explanations are included. Material underspends relate to Effective Public Health Practice, Population Health Assessment, Healthy Pregnancy and Preparation for Parenting Education, Vaccine Management, RSV Vaccine Program, Communicable Diseases and Outbreak Management, Facility Infection Prevention Compliance, Safe Water, Healthy Smiles Ontario Program, and Oral Health Assessment and Surveillance. Drivers include vacancies and recruitment timing, seasonal activity, deferred procurement, reduced program demand, and lower outbreak activity. Indirect costs are forecasted to exceed budget by $378,196 due to legal and professional fees, consulting and advisory support, labour relations and collective bargaining costs, IT system enhancements, and other operational requirements.

One-time funding. The revised template separates one-time funding by approval period. For 2025-26, approvals total $3,225,900, with $1,572,919 reported for April to December 2025 and $716,540 for January to March 2026, for total actual expenditures of $2,289,459 and an unspent variance of $936,441, or 29.0%. The largest remaining balances relate to COVID-19 Vaccine Program funding ($376,078) and RSV Prevention Program funding ($487,789), reflecting delayed funding announcements, reduced vaccine demand, and fewer immunization clinics and administration costs. The Purpose-Built Immunization Product Refrigerator was completed within scope and $25,339 under approval. No 2026-27 one-time funding approvals, expenditures, or forecasts are reported.

Vaccine reimbursement. The revised Q1/Q2 vaccine reimbursement section reports 18 Universal Influenza Immunization Program doses, 955 Meningococcal Quadrivalent vaccine doses, and 3,277 Human Papillomavirus Program doses. The corresponding reimbursements are $90, $8,117.50, and $27,854.50, respectively, for a total reimbursable amount of $36,062. Reported doses must match the related PEAR/PR1043 reports and UIIP reimbursement forms submitted with the quarterly report.

IPAC Hub (Q1 2026) - For Q1 of the 2026-27 fiscal year, the Windsor-Essex IPAC Hub remains on track to deliver its planned program activities and staffing commitments. Year-to-date expenditures as of June 30, 2026, totaled $156,328, with a full-year forecast of $640,138 against an approved budget of $642,200, resulting in a projected year-end underspend of approximately $2,062 (0.3%). Staffing is stable, with 5.75 FTEs in place, including 4.5 frontline positions supporting infection prevention and control services across the region and 1.25 non-frontline positions providing management and administrative support. Education and professional development expenditures were higher than originally budgeted due to participation in the IPAC Canada 2026 National Education Conference, while all other expense categories are projected to remain on budget. Overall, the Hub is operating within approved funding parameters, has no reported staffing vacancies, and is forecasting a balanced year with continued capacity to provide infection prevention and control expertise and support to community and congregate living settings throughout Windsor-Essex.

MCCSS (Q1 2026) – Currently there is no formal quarterly reporting cycle for this program. Any ministry required reporting for the 2026-2027 program will be shared with the board as completed. For the first quarter ended June 30, 2026, the Healthy Babies Healthy Children (HBHC) program remains financially on track, with total salary expenditures of $547,138 and employee benefit costs of $163,290, resulting in combined compensation expenses of approximately $710,428 for the quarter. Salary costs were closely aligned with the approved budget, with an overall variance of only $1,266 (0.2%), reflecting stable staffing levels and effective management of personnel resources. In addition to compensation costs, the program incurred approximately $72,205 in operating expenses, primarily related to facility occupancy/rent ($40,821), staff mileage and insurance reimbursements ($18,473), audit services ($5,570), information technology and communications ($3,522), interpretation and translation services ($3,044), and other program support costs ($775). Total HBHC expenditures for Q1 were therefore approximately $782,633, with spending patterns consistent with program delivery requirements and no significant financial concerns identified at this time.

Grants Programs: City of Windsor and EAAA Flip the Script

The updated Q1/Q2 Standards Activity Report indicates that WECHU is forecasting an overall base-funded underspend of approximately $596,878, or 2.1%, at 100% funding by year-end. However, because the provincial-share calculation is based on the applicable funding-share methodology, forecasted provincial-share expenditures exceed the approved allocation by approximately $513,138, or 2.4%. Several program variances are expected to change through Q3 and Q4 as recruitment, seasonal activities, procurement, and program delivery continue. The completed Ministry reporting template will be submitted in accordance with Ministry timelines.