Targets set for the Group

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The goal of the assessment

In 2023, the Committee assessed progress on meeting the objectives of the cultural group of subsidiaries. A total of 14 objectives were set in the ownership strategies of the four subsidiaries in the cultural sector. Nine, or 64%, of the objectives were met, according to the consolidated reporting to the City Board’s City Group Sub-committee. The Audit Committee’s view is that seven, or 50%, of the objectives were achieved. As the indicators for the objectives had not been set at any target levels or criteria, or they were otherwise unclear, they could not be assessed.

Conclusions

It is difficult to assess the progress on the objectives of the subsidiaries in the cultural sector. For example, a single indicator may contain many measurable elements. In addition, subsidiary reporting and financial reporting were not always consistent.

The Audit Committee concludes that

the City Executive Office should 

  • ensure that each of the indicators for the objectives set out in the subsidiaries’ ownership strategies contains only one measurable element. 
  • ensure that the indicators for the objectives set in the subsidiaries’ ownership strategies have defined target levels or criteria and that they are described in the budget so that meeting these objectives can be verified. 
  • ensure that the achievement of the objectives is consistently documented in subsidiary reporting and financial statements.

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