PinnedHenrik BechmannQuick 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
PinnedHenrik BechmannA 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
PinnedHenrik BechmannRisks of the City of Toronto’s Financial Systems Transformation ProgramBackgroundOct 14, 2021Oct 14, 2021
Henrik BechmannTracing the City of Toronto expenditure budget to the audited expense budget (2023)This is the story of how the City of Toronto external auditor transforms the City budgets to be directly comparable to audited actuals (for…Jul 8Jul 8
Henrik BechmannSix 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
Henrik BechmannExample: 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
Henrik BechmannWhy 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
Henrik BechmannDraft: Why Toronto should transition to a new ‘cash allocation basis’ of accounting for budgetsThe new ‘cash allocation basis’ of budget accounting would allocate cash to three basic groupings: external revenue allocations, external…Jul 13, 2023Jul 13, 2023
Henrik BechmannInvestigating two City of Toronto radically differing year end financial reportsAfter every fiscal year ending December 31, the City of Toronto releases several key reports — the Annual Financial Report, the Operating…May 2, 2023May 2, 2023
Henrik BechmannImagining a budget process in a democratic City of TorontoA new Civic Tech Toronto workgroup — #governance-toronto — is aiming to “design and support a new governance system for Toronto”, and the…Feb 5, 2023Feb 5, 2023
