Schedule of Reserve Funds
Shown in $000's
A. Reserves for Existing Infrastructure
Infrastructure Sustainability (Asset Management)
| $000’s | Closing Balance as of December 31,2025 |
| Tax Rate Funded |
|
| Roads & Related Asset Management |
$7,407.8 |
| Canada Community Building Fund (Gas Tax) | $115.7 |
| Facilities Asset Management |
$10,862.5 |
| Fleet and Equipment Asset Management | $4,539.8 |
| Parks and Recreation Asset Management | $4,580.1 |
| Information Technology Asset Management | $2,012.4 |
| Emerald Ash Borer | $122.3 |
| St Maximillian Kolbe Turf | $582.0 |
| Ontario Community Infrastructure Fund (OCIF) | $0.0 |
| Total Tax Rate Funded Infrastructure Sustainability Reserves | $30,222.7 |
| Utility Rate Funded | |
| Water | $14,341.6 |
| Wastewater | $10,267.1 |
| Stormwater | $17,341.2 |
| Total Utility Rate Funded Infrastructure Sustainability Reserves | $41,949.9 |
| Total Infrastructure Sustainability Reserves | $72,172.6 |
B. Reserves for New Infrastructure
Development Charges Reserve Funds
| $000’s | Closing Balance as of December 31,2025 |
| General Government | $338.5 |
| Fire Services | ($2,057.1) |
| Parks & Recreation | ($3,716.7) |
| Library Services | $358.8 |
| Municipal Parking Services | $433.5 |
| Roads & Related | $19,130.3 |
| Water | $1,982.5 |
| Sewers | $2,530.7 |
| Total Development Charges |
$19,000.5 |
| Growth & New Capital Reserve | $8,914.3 |
| Studies & Other Capital Reserve | $1,692.2 |
| Development and Sale of Municipal Lands | $3,563.3 |
| Cash in Lieu of Parkland | $46.9 |
| Cash in Lieu of Parking | $7,560.6 |
| Parks Master Plan (Parks New Capital) | $793.9 |
| Community Benefit Fee | $452.4 |
| Landscape Inspection Fees | $3,343.0 |
| Other Development Revenue in Support of Growth Infrastructure | $907.0 |
| Affordable Housing Reserve | $0.0 |
| Total New Infrastructure Reserves | $46274.1 |
C. Reserve Funds for Special Purposes
| $000’s | Closing Balance as of December 31,2025 |
| Stabilization | |
| Tax Rate Stabilization | $6,384.0 |
| Election Reserve | $642.4 |
| WSIB | $902.3 |
| Insurance Reserve | $445.4 |
| Winter Control Reserve | $1,040.6 |
| Total Stabilization Reserves | $9,414.7 |
| Other Special Purposes Accounts | |
| Trail Donations | $141.2 |
| Green Initiative Reserve | $507.6 |
| Heritage Reserve | $345.7 |
| Arts & Culture | $36.2 |
| Public Art | $406.1 |
| Leisure Service Sponsorship | $187.6 |
| War Memorial | $0.3 |
| Recreation Sponsorships | $846.4 |
| John West Memorial Scholarship Award | $29.9 |
| Economic Development Initiatives | $417.9 |
| Bill 124 - Building Reserve | $5,861.0 |
| Aurora Sports Dome | $645.0 |
| Provincial Grants | $627.1 |
| Federal Grants | ($53.0) |
| Other Grant Reserve | $3.8 |
| Tree Compensation Fee Reserve | $1,697.9 |
| Hydro Sale Investment Reserve Fund | $1,995.4 |
| Council Discretionary Reserve Fund | $47.1 |
| Total Other Special Purposes | $13,743.2 |
| Total Special Purposes Reserves | $23,157.9 |
D. Central York Fire Services Managed Reserve Funds
| $000’s | Closing Balance as of December 31,2025 | |
| Fire Services - General | $316.5 | |
| Fire Services - Asset Replacement | $915.9 | |
| Total CYFS Managed Reserve Funds | $1,232.3 | |
E. Library Managed Reserve Funds
| $000’s | Closing Balance as of December 31,2025 |
| Library General Capital | $968.9 |
| Library Donation & Bequests | $48.9 |
| Total Library Managed Reserve Funds | $1,017.8 |
*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.
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