Title
LEGACY RESERVE ADJUSTMENTS
1.	That the following amounts be transferred to the Tax Rate Stabilization Reserve (13-04-0461) and the legacy reserves be closed:
a)	Contingencies (13-04-0402) 	$ 610,309;
b)	Insurance (13-04-0403)	$ 86,318;
c)	Bad Debts (13-04-0463)	$ 4,661; and
d)	Suggestion Awards Program (13-04-0465)	$ 88,212.
2.	That the Council Priorities Reserve (13-04-0410) be renamed the Strategic Priorities Reserve and used to fund projects that advance Council Strategic Priorities, with the following associated parameters: 
a)	An annual operating budget account for Strategic Priorities (01-13-1525-0000-3000) shall be maintained to provide funding for opportunities that support strategic priorities which may arise during the year; and
b)	Any deficit/surplus that exists in this account at year end shall be transferred to/from this reserve.
3.	That the Taxes Reserve (13-04-0464) be renamed the Assessment Appeal Reserve and be used to fund unanticipated assessment appeal activity, with the following associated parameters: 
a)	An annual operating budget account for Assessment Appeal (01-24-0804-0000-8005) shall be maintained to provide funding for assessment appeal decisions; and
b)	Any deficit/surplus that exists in this account at year end shall be transferred to/from this reserve.
4.	That the Early Retirement Reserve (13-04-0462) be used to fund unplanned early retirements and terminations, with the following associated parameters: 
a)	An annual operating budget account for unplanned Early Retirements (01-12-1410-0000-2820) shall be maintained to provide funding for unplanned early retirements or terminations that cannot be funded within the associated departmental operating budget; and
b)	Any year-end deficit/surplus in this account as it relates to Early Retirements shall be transferred to/from this reserve.
5.	That the Working Funds Reserve (13-04-0401) and the General Support Services Reserve (13-04-0460...
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