PinnedQuick Summary: Six Changes to Normalize the City of Toronto 2023 Operating BudgetThe City of Toronto operating budgets are quite distorted. Fortunately there’s an easy fix. Here’s a summary.Sep 13, 2023Sep 13, 2023
PinnedA Mental Framework for Understanding the City of Toronto BudgetToronto’s budget is big, and it has a lot of parts, which can make it hard to get your mind around. This article tries to help with that…Mar 3, 2022Mar 3, 2022
PinnedRisks of the City of Toronto’s Financial Systems Transformation ProgramBackgroundOct 14, 2021Oct 14, 2021
Clarification of the “How we reconcile our budget” section of the City of Toronto 2023 Financial…See the City’s 2023 Financial Report here.Sep 1, 2024Sep 1, 2024
The mystification of the City of Toronto budgetNote: for a detailed list of technical issues with the Toronto budget, see my article Pathways to Excellence for City of Toronto budgets.Aug 20, 2024Aug 20, 2024
Pathways to Excellence for City of Toronto budgetsby Henrik Bechmann, July, 2024Jul 22, 2024Jul 22, 2024
Tracing the City of Toronto expenditure budget to the audited expense budget (2023)Note: See also Clarification of the “How we reconcile our budget” section of the City of Toronto 2023 Financial ReportJul 8, 2024Jul 8, 2024
Six Easy Steps to Normalize Toronto’s Operating BudgetsNote: for a quick summary, see Quick Summary: Six Changes to Normalize the City of Toronto 2023 Operating Budget.Aug 31, 2023Aug 31, 2023
Example: The City of Toronto 2023 budget using the ‘cash allocation basis’ of budget accountingFor the background to the ‘cash allocation basis’ see the companion article Why Toronto should transition to a new ‘cash allocation basis’…Jul 21, 2023Jul 21, 2023
Why Toronto should transition to a new ‘cash allocation basis’ of accounting for budgetsFor an example of the application of the ‘cash allocation basis’, see the companion article Example: The City of Toronto 2023 budget using…Jul 18, 2023Jul 18, 2023