Schedule of Reserve Funds

Shown in $000's

A. Reserves for Existing Infrastructure
Infrastructure Sustainability (Repair & Replacement)
$000’s	Bylaw Schedule or Reference	Closing Balance as of December 31, 2023
Tax Rate Funded
Roads & Related R&R	RR1	$10,183.3
Federal Gas Tax Reserve	RR2	$2,004.1
Facilities R&R	RR3	$7,392.3
Fleet R&R	RR4	$3,735.4
Parks & Rec R&R	RR5	$3,351.5
Information Technology R&R	RR6	$1,490.2
Emerald Ash Borer Remediation R&R	RR11	$118.0
St. Max Artificial Turf	RR12	$466.4
Ontario Community Infrastructure Fund (OCIF)	RR13	(-$45.0)
Total Tax Rate Funded Infrastructure Sustainability Reserves		$28,696.3

Utility Rate Funded
Water	RR8	$12,429.5
Wastewater	RR9	$6,347.6
Stormwater	RR10	$13,909.1
Total Utility Rate Funded Infrastructure Sustainability Reserves		$32,686.2
Total Infrastructure Sustainability Reserves		$61,382.5

B. Reserves for New Infrastructure
Development Charges Reserve Funds
$000’s	Bylaw Schedule or Reference	Closing Balance as of December 31, 2023

General Government	By-law 6166-19	$442.9
Fire Services		($2,203.3)
Parks & Recreation		$3,069.4
Library Services		$1,974.1
Municipal Parking Services		$431.0
Roads & Related		$14,357.2
Water		$1,364.8
Sewers		$1,750.3
Total Development Charges		$21,186.30

Growth & New Capital Reserve	NI1	$5,548.2
Studies & Other Capital Reserve	NI2	$1,598.8
Dev/Sale of Municipal Lands	NI3	$3,566.1
Cash in Lieu of Parkland	NI4	$26,415.8
Cash in Lieu of Parking	NI5	$43.5
Parks New Capital	NI6	$734.5
Community Benefit Fee	NI7	$410.0
Engineering Inspections Fees	NI8	$2,413.6
Landscape Inspection Fees	NI9	$2,570.4
Total New Infrastructure Reserves		$64,487.3

C. Reserve Funds for Special Purposes
$000’s	Bylaw Schedule or Reference	Closing Balance as of December 31, 2023
Stabilization
Tax Rate Stabilization	S1	$6,890.5
Election Reserve	S2	$379.8
WSIB	S3	$1,210.9
Winter Control Reserve	S5	$855.4
Total Stabilization Reserves		$9,336.6

Other Special Purposes Accounts
Trails Donations	SP1	$127.9
Green Initiatives	SP2	$374.6
Heritage Fund	SP3	$342.8
Arts & Culture	SP4	$32.8
Public Art	SP5	$368.0
Parks & Rec Participant Sponsorship	SP6	$113.4
Cenotaph Restoration	SP7	$4.2
Recreation Sponsorships	SP8	$635.2
John West Memorial Scholarship Award	SP9	$30.9
Economic Development Reserve Fund	SP10	$405.8
Building Department - Bill 124	SP11	$6,523.0
Aurora Sports Dome	SP12	$587.6
Tree Compensation Fee Reserve	SP13	$900.7
Hydro Sale Investment Reserve Fund	By-law 5439-12	$13,070.7
Council Discretionary Reserve Fund	By-law 5440-12	$42.7
Total Other Special Purposes		$23,560.4
Total Special Purposes Reserves		$32,897.0

D. Central York Fire Services Managed Reserve Funds
$000’s	Bylaw Schedule or Reference	Closing Balance as of December 31, 2023
Fire Services - General	n/a	$375.1
Fire Services - Asset Replacement	n/a	$830.0
Total CYFS Managed Reserve Funds		$1,205.0

E. Library Managed Reserve Funds
$000’s	Bylaw Schedule or Reference	Closing Balance as of December 31, 2023
Library Managed R & R	LIB1	$915.9
Library Donation & Bequests	LIB2	$47.9
Total Library Managed Reserve Funds		$963.8

*Balances reflect all processed reserve draws and contributions to date. In addition, Development Charges, Cash in lieu of Parkland, and the Other Special Purpose Reserve Funds reflect cash receipts to date.