Meeting binding targets

The goal of the assessment

The assessment examined whether the binding operational targets set by the City Council in the 2023 budget had been met in the city. 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

Fifty-eight per cent of the binding operational targets and 60% of the indicators in the 2023 budget were met. The Education Division and the Culture and Leisure Division achieved their binding targets especially well. The Audit Committee’s assessment of meeting the objectives deviated from the assessment in the city’s financial statements regarding one indicator. According to the Audit Committee’s assessment, it cannot be assessed because the budget did not set target values for the treatment guarantee indicators for health stations; this was done later. The documentation for the City Executive Office’s two indicators was inadequate, as the supporting documentation does not allow external evaluators to determine how the values for the indicators were calculated.