Is that money really available to spend?

Large reserve balances and annual surpluses can look like money waiting to be spent, but their meaning depends on the accounting and restrictions behind them. The County’s 2025 audited statements report $22,686,292 in deferred development-charge revenue. Those funds are distinct from unrestricted operating resources. The same accounts contain estimates and subsequent events that need their own time frame: landfill liabilities are modelled, while the 808 Dundas acquisition happened after the 2025 year end. Clear public scrutiny should ask what money can lawfully support a proposal, what commitments already exist and what future operating costs follow a new capital asset.