Budget - Operating Budget Program Summary by Expenditure Category

This dataset identifies the approved and recommended annual operating budget summary by expenditure category in each program or division starting from 2011. A new budgetary file is published annually in this dataset.

### Attributes for 2025 Operating Budget:
Program - Name of program, division or agency 
Service - A detailed account of key offerings that are associated with each program currently delivered by a division. 
Activity - A sub-set of the defined service, which includes unique processes and a discrete output delivered to the client(s) 
Category Name - Category of Expense / Revenue Sub-Category Name - Sub-Category of Expense / Revenue 
Commitment item - Commitment items classify budget transactions into revenue and expenditure items 
Expense/Revenue - Indicate whether this item is Expense or Revenue 
Year - Recommended or Approved Budget of the budget year (eg. 2025)


### Attributes for 2024 Operating Budget:
Program - Name of program, division or agency 
Service - A detailed account of key offerings that are associated with each program currently delivered by a division. 
Activity - A sub-set of the defined service, which includes unique processes and a discrete output delivered to the client(s) 
Category Name - Category of Expense / Revenue Sub-Category Name - Sub-Category of Expense / Revenue 
Commitment item - Commitment items classify budget transactions into revenue and expenditure items 
Expense/Revenue - Indicate whether this item is Expense or Revenue 
Year - Recommended or Approved Budget of the budget year (eg. 2024)

### Attributes for 2023 Operating Budget:

Program - Name of program, division or agency
Service - A detailed account of key offerings that are associated with each program currently delivered by a division.
Activity - A sub-set of the defined service, which includes unique processes and a discrete output delivered to the client(s)
Category Name - Category of Expense / Revenue
Sub-Category Name - Sub-Category of Expense / Revenue
Commitment item - Commitment items classify budget transactions into revenue and expenditure items
Expense/Revenue - Indicate whether this item is Expense or Revenue
Year - Recommended or Approved Budget of the budget year (eg. 2023)


### Attributes for 2022 Operating Budget:

Program - Name of program, division or agency
Service - A detailed account of key offerings that are associated with each program currently delivered by a division.
Activity - A sub-set of the defined service, which includes unique processes and a discrete output delivered to the client(s)
Category Name - Category of Expense / Revenue
Sub-Category Name - Sub-Category of Expense / Revenue
Commitment item - Commitment items classify budget transactions into revenue and expenditure items
Expense/Revenue - Indicate whether this item is Expense or Revenue
Year - Recommended or Approved Budget of the budget year (eg. 2022)

### Attributes for 2021 Operating Budget:

Program - Name of program, division or agency   
Service - A detailed account of key offerings that are associated with each program currently delivered by a division.   
Activity - A sub-set of the defined service, which includes unique processes and a discrete output delivered to the client(s)   
Category Name - Category of Expense / Revenue  
Sub-Category Name - Sub-Category of Expense / Revenue  
Commitment item - Commitment items classify budget transactions into revenue and expenditure items  
Expense/Revenue - Indicate whether this item is Expense or Revenue   
Year - Recommended or Approved Budget of the budget year (eg. 2021)


### Attributes for 2020 Operating Budget:

Program - Name of program, division or agency   
Service - A detailed account of key offerings that are associated with each program currently delivered by a division.   
Activity - A sub-set of the defined service, which includes unique processes and a discrete output delivered to the client(s)   
Category Name - Category of Expense / Revenue  
Sub-Category Name - Sub-Category of Expense / Revenue  
Commitment item - Commitment items classify budget transactions into revenue and expenditure items  
Expense/Revenue - Indicate whether this item is Expense or Revenue   
Year - Recommended or Approved Budget of the budget year (eg. 2020)

### Attributes for 2019 Operating Budget:

Program - Name of program, division or agency   
Service - A detailed account of key offerings that are associated with each program currently delivered by a division.   
Activity - A sub-set of the defined service, which includes unique processes and a discrete output delivered to the client(s)   
Category Name - Category of Expense / Revenue  
Sub-Category Name - Sub-Category of Expense / Revenue  
Commitment item - Commitment items classify budget transactions into revenue and expenditure items  
Expense/Revenue - Indicate whether this item is Expense or Revenue   
Year - Recommended or Approved Budget of the budget year (eg. 2019)


### Attributes for 2018:

Program - Name of program or division  
Service - A detailed account of key offerings that are associated with each program currently delivered by a division.  
Activity - A sub-set of the defined service, which includes unique processes and a discrete output delivered to the client(s)   
Category Name - Category Name of Expense  
Expense/Revenue - Indicate whether this item is Expense or Revenue   
Year - Recommended or Approved Budget of the budget year (eg. 2018)

### Attributes for 2017:

Program - Name of program or division  
Service - A detailed account of key offerings that are associated with each program currently delivered by a division.  
Activity - A sub-set of the defined service, which includes unique processes and a discrete output delivered to the client(s)   
Category Name - Category Name of Expense  
Expense/Revenue - Indicate whether this item is Expense or Revenue   
Year - Recommended or Approved Budget of the budget year (eg. 2017)

### Attributes for 2016:

Program - Name of program or division  
Service - A detailed account of key offerings that are associated with each program currently delivered by a division.  
Activity - A sub-set of the defined service, which includes unique processes and a discrete output delivered to the client(s)   
Category - Code of Expense Category  
Category Name - Category Name of Expense  
Expense/Revenue - Indicate whether this item is Expense or Revenue   
Year - Recommended or Approved Budget of the budget year (eg. 2016)

### Attributes for 2015:

Program - Name of program or division  
Service - A detailed account of key offerings that are associated with each program currently delivered by a division.  
Activity - A sub-set of the defined service, which includes unique processes and a discrete output delivered to the client(s)   
Category - Code of Expense Category  
Category Name - Category Name of Expense  
Expense/Revenue - Indicate whether this item is Expense or Revenue   
Year - Recommended or Approved Budget of the budget year (eg. 2015)

### Attributes for 2014:

Program - Name of program or division  
Category - Code of Expense Category  
Category Name - Category Name of Expense  
Expense/Revenue - Indicate whether this item is Expense or Revenue   
Year - Recommended or Approved Budget of the budget year (eg. 2014)

### Attributes for 2013:

Program - Name of program or division  
Category - Code of Expense Category  
Category Name - Category Name of Expense  
Year - Recommended or Approved Budget of the budget year (eg. 2014)

### Attributes for 2011 and 2012:

Program Name - Name of program or division  
Title - Program Summary by Expenditure Category  
Column 1 - Category of Expense  
Column 2 - Prior Year's Actual  
Column 3 - Prior Year's Actual  
Column 4 - Immediate Prior Year's Budget  
Column 5 - Immediate Prior Year's Actual  
Column 6 - Current Year's Approved Budget  
Column 7 - $ Change over prior year  
Column 8 - % Change over prior year  
Column 9 - Future Year Outlook  
Column 10 - Future Year Outlook

The budget amount is in thousands of dollars.


Tags: budget, operating budget
Organization: City of Toronto