Toronto Spends - earmarked line items

[melkuo]

See discussion here

[kuzhao]

Looks like it's dragging for a while. @melkuo it should be just a few sankey json adjustment and I will take a look.
Will need legislature consolidation on which items for capital reserve and also locked income

[melkuo]

Amazing – Jeho has done the scoping and has the locked line items here

[kuzhao]

Reposting here for dev purpose:

Locked Line Items - Reserve funds and government business enterprises

• Development Charges [789M as deferred revenue for restricted to capital spend project by legislation]
• Toronto Hydro [60% of income as into dividends to the City (83.9M in 2024), 40% into capital spending for Toronto Hydro https://www.torontohydro.com/documents/20143/204243691/fourth-quarter-financial-report-2024]
• Toronto Parking [75% of net income sent to City of Toronto (32.81M in 2024), 25% is given to Parking for capital spending https://parking.greenp.com/app/uploads/2025/05/TPA_AR2024_AODA_250527.pdf]
• Solid Waste Management Services [8M surplus after capital contribution in 2024, deposited into Waste Management Reserve Fund], under ???

Locked line items - Government Transfers

• Provincial funding for Gardiner and DVP construction [197.5M capital and 6.9M operating in 2024], part of Ontario Grants for Tangible Capital Assets and Ontario Conditional Grants under the "New Deal Between Ontario and Toronto"
• Provincial funding for subway and transit safety, recovery and sustainable operations [100M in 2024], part of Ontario Grants for Tangible Capital Assets and under the "New Deal Between Ontario and Toronto" for Finch West and Eglinton LRT
• Provincial funding for emergency shelters [200M in 2024]
• Provincial for Ontario Works [1.12B in 2024]
• Federal funding for [262M in 2024] Asylum seekers, [$118M in 2024] for the Housing Accelerator Fund (not sure if there are restrictions on how this money can be spent)

[kuzhao]

Hard to split those items from the current grouping method, which goes differently from T1/T2 tiering in https://docs.google.com/spreadsheets/d/1nbUIUaV75xoTXwj6MvtV3pw4vmw1yb-b/edit?gid=1584018801#gid=1584018801 .
If the current method is maintained, I need further data to decide how to split i.e. how much in tangible asset grant and conditional grant, respectively, for emergency shelters prov funding.

[melkuo]

Hmm good point. I would perhaps suggest:

• Treating the visuals of the entire line items differently (perhaps hatched lines or a different colour?)
• Having a tooltip or other disclaimer that can then explain these details, including if it's only some % of it that's earmarked

I think this gets the point across to readers that these are special line items that can't just be treated as just cash, without having to deal with these allocations.