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 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.

Datasets available for download

• approved-operating-budget-summary-2024XLSX
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• approved-operating-budget-summary-2023XLSX
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• approved-operating-budget-summary-2022XLSX
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• approved-operating-budget-summary-2021XLSX
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• approved-operating-budget-summary-2020 XLSX
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• approved-operating-budget-summary-2019XLSX
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• approved-operating-budget-summary-2018XLSX
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• approved-operating-budget-summary-2017XLSX
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• approved-operating-budget-summary-2016XLSX
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• preliminary-operating-budget-summary-2016XLSX
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• approved-operating-budget-summary-2015XLSX
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• approved-operating-budget-summary-2014XLSX
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• recommended-operating-budget-summary-2013-2014XLS
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• approved-operating-budget-summary-2012ZIP
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• recommended-operating-budget-summary-2012ZIP
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• approved-operating-budget-summary-2011ZIP
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• operating-budget-summary-readmeXLS
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• budget
• operating budget

Additional Info

• Maturity Level 1 (54%)
• Maturity Level 2 (46%)
• Maturity Level 3 (0%)
• Maturity Level 4 (10%)
• Maturity Level 5 (0%)
• Maturity Level 6 (0%)

Field	Value
Last Updated	December 17, 2025, 18:40 (UTC)
Created	December 17, 2025, 18:40 (UTC)
Domain / Topic Domain or topic of the dataset being cataloged.	City government, Finance
Title Title for the Dataset.	Budget - Operating Budget Program Summary by Expenditure Category
Description A description of the dataset.	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 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 / Keywords Keywords/tags categorizing the dataset.	budget operating budget
Format (CSV, XLS, TXT, PDF, etc) File format of the dataset.
Dataset Size Dataset size in megabytes.
Metadata Identifier Metadata identifier – can be used as the unique identifier for catalogue entry
Published Date Published date of the dataset.	2011-06-15
Time Period Data Span (start date) Start date of the data in the dataset.
Time Period Data Span (end date) End date of time data in the dataset.
GeoSpatial Area Data Span A spatial region or named place the dataset covers.

Field	Value
Access category Type of access granted for the dataset (open, closed, service, etc).
License License used to access the dataset.	License not specified
Limits on use Limits on use of data.
Location Location of the dataset.	https://open.toronto.ca/dataset/budget-operating-budget-program-summary-by-expenditure-category
Data Service Data service for accessing a dataset.
Owner Owner of the dataset.	Financial Planning, [email protected]
Contact Point Who to contact regarding access?
Contact Point Email The email to contact regarding access?
Publisher Publisher of the dataset.
Publisher Email Email of the publisher.	[email protected]
Author Author of the dataset.	[email protected]
Author Email Email of the author.	[email protected]
Accessed At Date the data and metadata was accessed.

Field	Value
Identifier Unique identifier for the dataset.
Language Language(s) of the dataset
Link to dataset description A URL to an external document describing the dataset.
Persistent Identifier Data is identified by a persistent identifier.
Globally Unique Identifier Data is identified by a persistent and globally unique identifier.
Contains data about individuals Does the data hold data about individuals?
Contains data about identifiable individuals Does the data hold identifiable data about individual?
Contains Indigenous Data Does the data hold data about Indigenous communities?
Portal Type Platform type of the source portal.

Field	Value
Version Version of the datatset	None
Source Source of the dataset.	https://www.toronto.ca/city-government/budget-finances/
Version notes Version notes about the dataset.
Is version of another dataset Link to dataset that it is a version of.
Other versions Link to datasets that are versions of it.
Provenance Text Provenance Text of the data.
Provenance URL Provenance URL of the data.
Temporal resolution Describes how granular the date/time data in the dataset is.
GeoSpatial resolution in meters Describes how granular (in meters) geospatial data is in the dataset.
GeoSpatial resolution (in regions) Describes how granular (in regions) geospatial data is in the dataset.

Field	Value
Indigenous Community Permission Who holds the Indigenous Community Permission. Who to contact regarding access to a dataset that has data about Indigenous communities.
Community Permission Community permission (who gave permission).
The Indigenous communities the dataset is about Indigenous communities from which data is derived.

Field	Value
Number of data rows If tabular dataset, total number of rows.
Number of data columns If tabular dataset, total number of unique columns.
Number of data cells If tabular dataset, total number of cells with data.
Number of data relations If RDF dataset, total number of triples.
Number of entities If RDF dataset, total number of entities.
Number of data properties If RDF dataset, total number of unique properties used by the triples.
Data quality Describes the quality of the data in the dataset.
Metric for data quality A metric used to measure the quality of the data, such as missing values or invalid formats.

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