The City of Winnipeg was incorporated in 1873 by a charter granted by the legislature of Manitoba. At incorporation, the City established a committee system of government: while Council was the governing body for the City, it was in committee that civic policies were formed and executed. The initial task for the first and all subsequent Councils was to strike standing committees for the Council year. In addition to standing committees, Council established special committees to investigate and manage various projects, issues and questions placed before the City. Special committees were typically struck by a Council motion that outlined committee composition and responsibilities. From about 1924 onward, special committees and their associated files were assigned an alpha-numeric code beginning with the letter "A".

The Special Committee on the Future of the Winnipeg Board of Parks and Recreation was established by Council motion in May of 1962. It was composed of the mayor and two aldermen each from the Committees of Finance, Utilities, Personnel and Public Works and was instructed to determine whether or not to submit a referendum to ratepayers concerning dissolution of the Winnipeg Board of Parks and Recreation, and what to do should ratepayers vote to retain the Board. Although the committee advised against a referendum and prepared a draft agreement identifying services the City would perform for the Board, a referendum held in October of 1964 (By-Law 19003)) resulted in dissolution of the Winnipeg Board of Parks and Recreation. The file code for this special committee was A107.