Achievement of binding targets

The goal of the assessment

The assessment examined whether the binding operational targets set by the City Council in the 2022 budget had been met in the city and the City Group. As part of its assessment of meeting the targets, the Audit Committee considered whether its assessment was consistent with that in the financial reporting.

Conclusions

The 2022 budget had a total of 33 binding operational targets for the divisions, municipal enterprises and departments, which the City Council had approved. Forty-two per cent of them were achieved. There were a total of 59 indicators to measure the achievement of the objectives. Fifty-eight per cent of them were met. The financial statements assessed 19 binding operational targets as unmet, which is one more than the Audit Committee estimated. One of the Social Services and Health Care Division’s objectives could not be assessed because the budget did not set target values for this indicator. According to the construction service Stara, their renewable diesel target was not met because the staff had doubts about the suitability of renewable diesel for their machinery, and because they believed they were saving money by using fossil-based fuel. However, at Stara’s contract price, renewable diesel is nearly the same price as fossil-based diesel.

Just over half the Central Administration’s targets were met. This was influenced by the fact that only two of the Central Administration’s 14 objectives had more than one indicator. Two of the Urban Environment Division’s five binding targets were achieved. The Social Services and Health Care Division had four targets, two of which were achieved. The Education Division and Culture and Leisure Division each had two binding operational targets, neither of which was met. At the beginning of 2022, the coronavirus pandemic still directly affected meeting targets, especially in the Culture and Leisure Division.