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BYLAW - Amend 5553 13 Establish Various Reserve Funds - 20171212 - 603817The Corporation of the Town of Aurora By-law Number 6038-17 Being a By-law to amend By-law Number 5553-13, as amended, to establish various Reserve Funds for the Town of Aurora. Whereas section 9 of the Municipal Act, 2001, S.O. 2001, c. 25, as amended (the "Act"), provides that a municipality has the capacity, rights, powers and privileges of a natural person for the purpose of exercising its authority under the Act or any other statute; And whereas subsection 11(2) of the Act, provides that lower -tier municipalities may pass by-laws respecting, among other items, the financial management of the municipality and its local boards; And whereas over time, The Corporation of the Town of Aurora (the "Town") has established various reserve accounts for various purposes without the benefit of separate formalizing bylaws; And whereas on November 26, 2013, the Council of the Town enacted By-law Number 5553-13 to establish various reserve funds for the Town; And whereas on December 12, 2017, the Council of the Town adopted a resolution that directed staff to bring forward the necessary by-law to further amend By-law Number 5553-13 to create additional reserve funds as detailed in Report No. FS17- 051; Now therefore the Council of The Corporation of The Town of Aurora hereby enacts as follows: By-law Number 5553-13, as amended, be and is hereby further amended by adding the reserve funds set out in the schedules attached hereto and forming part of this by-law. 2. Schedules UR1, UR2 and UR3 to By-law Number 5553-13, as amended, be and are hereby re -indexed to SP11, N18 and N19 respectively. Enacted by Town of Aurora Council this 12th day of December, 2017. eoffrey , Mayor JL Michael de Rond, Town Clerk By-law Number 6038-17 Page 2 of 3 Schedule: S1310 Reserve Fund Category: Special Purpose Reserve Funds Reserve Fund Name: Economic Development The Economic Development Reserve Fund is hereby established to receive and hold all funds received from various special economic development initiatives undertaken with the approval of the Aurora Economic Development Board or its successor. Balances in the Fund will be planned for specific projects by the Aurora Economic Development Board or its successor including supporting the implementation of the Aurora Promenade Community Improvement Plan, deemed to be in the best interest of the Town and expected to further the economic development of the Town. Such funding allocations are to be recommended to or by Council during the annual budget process, or other times throughout the year. Due to the nature of this reserve fund, there is no specific target balance identified. At any time, acting in the best interests of the Town, Council may direct that some or all balances in the Fund be transferred to other reserve funds, or used for other purposes, provided that the transfer or use of tax sourced funding is appropriate in the circumstances. The Fund is established by transfer and closure of the current balance in the Town's capital project account #81015: Community Improvement Plan. By-law Number 6038-17 Page 3 of 3 Schedule: S5 Reserve Fund Category: Stabilization Reserve Funds Reserve Fund Name: Winter Control The Winter Control Reserve Fund (the "Fund") is hereby established to receive and hold annual surpluses arising within the Town's Winter Control budget due to lighter than expected winter weather, which are not required otherwise to balance the overall annual operating budget results of the Town. Funding transfers will arise by allocations during the annual year-end processes and surplus/deficit control activities as approved by Council. Balances in the Fund will be used to fund overspending in the Town's Winter Control budget which arise due to abnormally severe winter weather, where required to balance the overall annual operating budget results of the Town. The upset limit of this reserve fund is set at 1.5 times the annual winter control budget of the prior year. At any time, acting in the best interests of the Town, Council may direct that some or all balances in the Fund be transferred to other reserve funds, or used for other purposes, provided that the transfer or use of tax sourced funding is appropriate in the circumstances. The Fund is established by transfer of $500,000 from the Town's Tax Rate Stabilization reserve fund.