Schedule 4 Projected Reserve Balances

March 3, 2026Pages 31–332 sectionsOriginal PDF

Forecasted balances for capital, operating, and statutory reserve accounts through 2030.

Capital reserve funds total (2026): $11,055,905Statutory reserve funds total (2026): $12,720,326

Schedule 4 Projected Reserve Balances

See note

Capital reserve funds

Capital Works and Land	2025	2026	2027	2028	2029	2030
Opening balance	1,538,966	1,239,378	1,246,178	1,334,278	1,425,478	1,519,778
Contributions	62,000	62,000	63,200	64,500	65,800	67,100
Capital projects	(414,991)	(80,000)	-	-	-	(40,000)
Interest	53,403	24,800	24,900	26,700	28,500	30,400
Capital Works and Land Total	1,239,378	1,246,178	1,334,278	1,425,478	1,519,778	1,577,278

Capital Renewal	2025	2026	2027	2028	2029	2030
Opening balance	1,864,669	3,070,129	4,200,329	5,988,322	8,492,115	11,175,908
Transfer from other fund	200,000	300,000	567,193	667,193	667,193	667,193
Contributions	929,800	1,159,800	1,556,800	1,786,800	1,916,800	2,046,800
Capital projects	(1,980)	(391,000)	(420,000)	(70,000)	(70,000)	(70,000)
Interest	77,640	61,400	84,000	119,800	169,800	223,500
Capital Renewal Total	3,070,129	4,200,329	5,988,322	8,492,115	11,175,908	14,043,401

Park Improvement	2025	2026	2027	2028	2029	2030
Opening balance	766,039	905,494	915,694	1,011,594	1,093,094	1,202,994
Contributions	130,000	130,000	132,600	135,300	138,000	140,800
Capital projects	(19,146)	(137,900)	(55,000)	(74,000)	(50,000)	-
Interest	28,601	18,100	18,300	20,200	21,900	24,100
Park Improvement Total	905,494	915,694	1,011,594	1,093,094	1,202,994	1,367,894

Machinery and Equipment	2025	2026	2027	2028	2029	2030
Opening balance	219,031	250,720	319,220	191,620	261,520	184,120
Contributions	63,500	63,500	64,800	66,100	67,400	68,700
Capital projects	(40,186)	-	(198,800)	-	(150,000)	-
Interest	8,375	5,000	6,400	3,800	5,200	3,700
Machinery and Equipment Total	250,720	319,220	191,620	261,520	184,120	256,520

Fire Department Equipment	2025	2026	2027	2028	2029	2030
Opening balance	193,381	256,917	318,017	381,517	408,717	476,317
Contributions	56,000	56,000	57,100	58,200	59,400	60,600
Capital projects	-	-	-	(38,600)	-	-
Interest	7,536	5,100	6,400	7,600	8,200	9,500
Fire Department Equipment Total	256,917	318,017	381,517	408,717	476,317	546,417

Police Capitalization	2025	2026	2027	2028	2029	2030
Opening balance	382,675	386,200	295,900	303,800	311,900	320,100
Contributions	-	2,000	2,000	2,000	2,000	2,000
Capital projects	(9,931)	(100,000)	-	-	-	-
Interest	13,456	7,700	5,900	6,100	6,200	6,400
Police Capitalization Total	386,200	295,900	303,800	311,900	320,100	328,500

Sewer Capital	2025	2026	2027	2028	2029	2030
Opening balance	1,201,652	1,261,239	745,339	909,639	454,839	285,239
Contributions	138,900	188,900	242,700	297,600	353,600	410,700
Capital projects	(122,974)	(730,000)	(93,300)	(770,600)	(532,300)	(730,000)
Interest	43,661	25,200	14,900	18,200	9,100	5,700
Sewer Capital Total	1,261,239	745,339	909,639	454,839	285,239	(28,361)

Growing Communities Fund	2025	2026	2027	2028	2029	2030
Opening balance	3,805,285	3,815,127	3,015,227	2,764,827	2,727,627	2,687,827
Core operating	-	-	-	-	-	-
Non-capital requests	-	(88,900)	(90,700)	(92,500)	(94,400)	(96,300)
Capital projects	(123,859)	(787,300)	(220,000)	-	-	(455,000)
Interest	133,702	76,300	60,300	55,300	54,600	53,800
Growing Communities Fund Total	3,815,127	3,015,227	2,764,827	2,727,627	2,687,827	2,190,327

| Capital reserve funds Total | 11,185,205 | 11,055,905 | 12,885,598 | 15,175,291 | 17,852,284 | 20,281,977 |

Operating reserve funds

Future Expenditures	2025	2026	2027	2028	2029	2030
Opening balance	1,465,086	1,575,917	1,713,417	1,855,817	2,003,217	2,155,817
Contributions	106,000	106,000	108,100	110,300	112,500	114,800
Non-capital requests	(48,000)	-	-	-	-	-
Interest	52,831	31,500	34,300	37,100	40,100	43,100
Future Expenditures Total	1,575,917	1,713,417	1,855,817	2,003,217	2,155,817	2,313,717

Police Operating	2025	2026	2027	2028	2029	2030
Opening balance	2,890,775	3,009,939	2,627,639	2,432,839	2,229,139	2,016,339
Contributions	17,000	17,000	17,300	17,600	18,000	18,400
Core operating	-	(259,500)	(264,700)	(270,000)	(275,400)	(280,900)
Non-capital requests	-	(200,000)	-	-	-	-
Interest	102,164	60,200	52,600	48,700	44,600	40,300
Police Operating Total	3,009,939	2,627,639	2,432,839	2,229,139	2,016,339	1,794,139

| Operating reserve funds Total | 4,585,856 | 4,341,056 | 4,288,656 | 4,232,356 | 4,172,156 | 4,107,856 |

Statutory reserve funds

Drainage DCCs	2025	2026	2027	2028	2029	2030
Opening balance	1,604,923	1,661,523	1,704,723	1,748,823	1,793,823	1,839,723
Contributions	-	10,000	10,000	10,000	10,000	10,000
Non-capital requests	-	-	-	-	-	-
Capital projects	-	-	-	-	-	-
Interest	56,600	33,200	34,100	35,000	35,900	36,800
Drainage DCCs Total	1,661,523	1,704,723	1,748,823	1,793,823	1,839,723	1,886,523

Highways DCCs	2025	2026	2027	2028	2029	2030
Opening balance	3,236,619	3,156,358	3,046,058	3,225,958	2,821,158	2,539,158
Contributions	-	119,000	119,000	119,000	119,000	119,000
Non-capital requests	-	(264,700)	-	-	-	-
Capital projects	(193,629)	(27,700)	-	(588,300)	(457,400)	-
Interest	113,367	63,100	60,900	64,500	56,400	50,800
Highways DCCs Total	3,156,358	3,046,058	3,225,958	2,821,158	2,539,158	2,708,958

Park Improvements DCCs	2025	2026	2027	2028	2029	2030
Opening balance	1,289,157	1,302,583	1,349,583	1,397,483	1,437,383	1,515,183
Contributions	-	58,000	58,000	58,000	58,000	58,000
Non-capital requests	-	-	-	-	-	-
Capital projects	(31,909)	(37,100)	(37,100)	(46,000)	(8,900)	(8,900)
Interest	45,336	26,100	27,000	27,900	28,700	30,300
Park Improvements DCCs Total	1,302,583	1,349,583	1,397,483	1,437,383	1,515,183	1,594,583

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Parkland Acquisition DCCs	2025	2026	2027	2028	2029	2030
Opening balance	2,105,424	2,179,674	2,320,274	2,463,674	2,609,974	2,759,174
Contributions	-	97,000	97,000	97,000	97,000	97,000
Non-capital requests	-	-	-	-	-	-
Interest	74,250	43,600	46,400	49,300	52,200	55,200
Parkland Acquisition DCCs Total	2,179,674	2,320,274	2,463,674	2,609,974	2,759,174	2,911,374

Sewer DCCs	2025	2026	2027	2028	2029	2030
Opening balance	2,626,054	2,718,660	2,626,660	2,551,460	1,432,060	1,491,960
Contributions	-	114,000	114,000	114,000	114,000	114,000
Non-capital requests	-	(198,000)	-	-	-	-
Capital projects	-	(62,400)	(241,700)	(1,284,400)	(82,700)	-
Interest	92,606	54,400	52,500	51,000	28,600	29,800
Sewer DCCs Total	2,718,660	2,626,660	2,551,460	1,432,060	1,491,960	1,635,760

Parks and Open Space	2025	2026	2027	2028	2029	2030
Opening balance	1,584,354	1,640,228	1,673,028	1,706,528	1,740,628	1,775,428
Interest	55,874	32,800	33,500	34,100	34,800	35,500
Parks and Open Space Total	1,640,228	1,673,028	1,706,528	1,740,628	1,775,428	1,810,928

| Statutory reserve funds Total | 12,659,026 | 12,720,326 | 13,093,926 | 11,835,026 | 11,920,626 | 12,548,126 |

Reserve accounts

Casino Revenue	2025	2026	2027	2028	2029	2030
Opening balance	4,628,773	4,136,947	3,303,847	2,334,047	1,869,747	1,767,047
Gaming revenue	1,745,372	1,700,000	1,666,000	1,632,700	1,600,000	1,568,000
Grants in aid	(60,842)	(87,200)	(85,000)	(83,300)	(81,600)	(80,000)
West Shore Parks and Recreation	(790,789)	(752,500)	(687,500)	(622,500)	(557,500)	(492,500)
Debt servicing	(167,193)	(167,193)	-	-	-	-
Core operating	(45,565)	(60,007)	(54,500)	(64,500)	(54,500)	(54,500)
Non-capital requests	(215,152)	(696,300)	(458,000)	(369,500)	(191,500)	(57,000)
Capital projects	(757,657)	(469,900)	(783,600)	(290,000)	(150,400)	(1,441,100)
Transfer to other fund	(200,000)	(300,000)	(567,200)	(667,200)	(667,200)	(667,200)
Casino Revenue Total	4,136,947	3,303,847	2,334,047	1,869,747	1,767,047	542,747

Community Works Fund	2025	2026	2027	2028	2029	2030
Opening balance	1,915,247	1,148,061	1,335,961	1,687,061	2,250,061	2,766,661
Federal gas tax grant	590,466	590,500	602,300	614,300	626,600	639,100
Non-capital requests	-	(20,000)	(35,000)	(30,000)	-	-
Capital projects	(1,415,702)	(405,600)	(242,900)	(55,000)	(155,000)	(485,000)
Interest	58,050	23,000	26,700	33,700	45,000	55,300
Community Works Fund Total	1,148,061	1,335,961	1,687,061	2,250,061	2,766,661	2,976,061

Tree Replacement Funds	2025	2026	2027	2028	2029	2030
Opening balance	129,044	129,464	129,464	129,464	129,464	129,464
Contributions	1,820	10,000	10,000	10,000	10,000	10,000
Core operating	(1,400)	(10,000)	(10,000)	(10,000)	(10,000)	(10,000)
Tree Replacement Funds Total	129,464	129,464	129,464	129,464	129,464	129,464

Local Government Climate Action Program	2025	2026	2027	2028	2029	2030
Opening balance	509,069	507,188	383,988	290,988	169,688	83,088
Contributions	-	-	-	-	-	-
Core operating	(1,881)	(66,400)	(67,800)	(69,200)	(70,600)	(72,000)
Non-capital requests	-	(56,800)	(25,200)	(52,100)	(16,000)	(16,400)
Local Government Climate Action Program	507,188	383,988	290,988	169,688	83,088	(5,312)

Local Government Housing Initiatives	2025	2026	2027	2028	2029	2030
Opening balance	192,279	115,000	-	-	-	-
Contributions	-	-	-	-	-	-
Non-capital requests	(77,279)	(115,000)	-	-	-	-
Local Government Housing Initiatives Total	115,000	-	-	-	-	-

| Reserve accounts Total | 6,036,660 | 5,153,260 | 4,441,560 | 4,418,960 | 4,746,260 | 3,642,960 |

Multi-purpose reserve funds

Community Amenity Contributions	2025	2026	2027	2028	2029	2030
Opening balance	2,270,697	2,350,776	2,387,776	2,425,576	2,464,076	2,483,376
Contributions	-	-	-	-	-	-
Capital projects	-	-	-	-	(20,000)	-
Non-capital requests	-	(10,000)	(10,000)	(10,000)	(10,000)	(10,000)
Interest	80,079	47,000	47,800	48,500	49,300	49,700
Community Amenity Contributions Total	2,350,776	2,387,776	2,425,576	2,464,076	2,483,376	2,523,076

Cash in Lieu of Parking	2025	2026	2027	2028	2029	2030
Opening balance	521,335	539,721	550,521	561,521	572,721	584,221
Contributions	-	-	-	-	-	-
Interest	18,386	10,800	11,000	11,200	11,500	11,700
Cash in Lieu of Parking Total	539,721	550,521	561,521	572,721	584,221	595,921

| Multi-purpose reserve funds Total | 2,890,496 | 2,938,296 | 2,987,096 | 3,036,796 | 3,067,596 | 3,118,996 |

| Total | 37,357,243 | 36,208,843 | 37,696,836 | 38,698,429 | 41,758,922 | 43,699,915 |

Note: Values are draft and not final

Page 31–33

Extracted from: 2026 03 03 Council Meeting - Agenda - Pdf(193 pages total)