Was the Staff report on the budget setting procedure for 2026 written with the help of AI?

By Pepper Parr

June 26^th, 2025

BURLINGTON, ON

 

Most people are enjoying a decent summer – the same can’t be said for the people in the finance department.

This is the time they do that “line by line” review of the budget that will go to Council

It has always been my view that the line-by-line is more a’ matter of speaking’ rather than something they actually do.

Last April, Finance sent a report to Council with a recommendation that they receive for information an outline of the 2026 budget process.

The report provides an overview of the process that will be undertaken to develop and finalize the 2026 Budget. Similar to previous years, the budget process will include:

A; substantial internal review and prioritization by city staff; B; numerous opportunities for public engagement throughout the process and C; opportunities for Council to bring motions to modify the Proposed Budget.

The 2026 Budget will again be aligned with the key principles of Affordability, Livability, Sustainability, and Transparency.

Additionally, the budget will provide a clear linkage to the Corporate Strategy, demonstrating accountability between what is achieved and the value to taxpayers.

Based on the draft schedule outlined in this report, the 2026 Budget is anticipated to be finalized in late November 2025. Budget approval in advance of the new year allows for the early tendering of capital projects, which can result in favourable pricing and construction timelines.

Before I go any deeper into the details Staff provided  – some questions:  What evidence does the city have that an early budget gives the city access to lower prices?

A clear linkage to the Corporate Strategy would be nice, but I don’t believe the Corporate Strategy has been completed.

Background – was this written with the help of AI?

This report provides an overview of the process that will be undertaken to develop and finalize the 2026 Budget

Similar to last year, the 2026 Budget will be aligned with the following 4 key budget principles

1. Affordability – Balance providing for today while preparing for our future.
2. Livability – Making sure the quality of life for the residents of Burlington is upheld and the services you depend on are enhanced, especially as we continue to grow by over forty per cent in the next 25 years.

3. Sustainability – Our budget must provide for present needs while preparing for our future.
4. Transparency – A simpler, easier to track and understand presentation of the budget, to foster better community engagement.

This rushing the budget as it is processed certainly doesn’t foster better community engagement.

Alignment to Corporate Strategy

As outlined in a Staff report (TRN-01-25), Burlington’s Strategic Planning approach on this same agenda, the City is undergoing an internal strategic realignment. This includes a revised 25-year Strategic Plan as well as a shift from the service-based Vision to Focus to a department-based 5-year Corporate Strategy.

That Strategic Plan has not yet been updated to reflect Council’s thinking since the last revision.

This Corporate Strategy includes:

Strategic Directions for the organization. These are the high-level, overarching priorities to achieve the vision and mission; Deliver Positive Community Impact; Build Transparency and Public Trust; Unlock Innovation and Partnerships; Enable Sustainable Growth; and Objectives that Help Deliver the Goals. The objectives bridge the gap between the high level priorities and operational execution. These objectives are grouped in four balanced scorecard perspectives.

If these words were voiced by the Mayor or a member of Council they would make sense; they are a good election platform.

But this is a Staff report with data that is subjective and on point.

Has anyone seen these balanced scorecard perspectives?

How were they arrived at?

The following wording from the Staff report is pure public relations speak, ticking off the boxes – an insult to people who care deeply about their city.

1. 1. 1. Customer, Community, and Partners

Strengthen community resilience and environmental sustainability

Foster collaboration with external partners

Ensure services and decisions reflect community priorities

1. 1. 2. Financial Stewardship

Drive financial sustainability

Optimize resource planning and utilization

1. 1. 3. Internal Processes (Enablement & Operations)

Streamline operational and decision-making processes

Improve governance and accountability

Leverage technology for efficiency and enhanced customer experience

Build a foundation for operational excellence and future growth

1. 1. 4. Our People

Strengthen leadership and staff relationships

Cultivate a high-performing leadership team

Develop a future-thinking and stable workplace culture

Strategic Performance Indicators that provide quantifiable insights into how effective the organization is executing and delivering the 5-year corporate strategy.

Linking the Corporate Strategy to the budget provides accountability between what is achieved and the value to taxpayers. This process provides a clear link between the strategy and the investment required to implement the initiatives.

The budget is one mechanism that implements the Corporate Strategy through specific project initiatives.

The internal process to inform the development of the 2026 Proposed Budget will include:

An extensive line by line review of the draft operating base budget submitted by each

department will be conducted by the Finance Department and Members of XLT

(Executive Leadership Team)

An extensive review of the draft capital budget will be conducted by the Corporate

Infrastructure Committee (CIC), that includes prioritizing projects based on council

priorities, asset management principles, and financial resource availability.

Staff will prepare a Financial Needs and Multi-Year Forecast report which will be presented to Committee of the Whole in June. This report will outline key budget pressures and significant drivers as well as make recommendations for additional budget investments to address key risks, increase or enhance service levels or address operational challenges.

This is embarrassing!

Public Engagement Process

The city will continue to use existing online engagement tools such as survey opportunities on GetInvolvedBurlington.ca.

The budget will be one of the featured booths at the City’s annual Food for Feedback event in September and a Telephone Townhall is again planned for November.

Budget Townhalls are scheduled in each of the City’s 6 Wards.

The Open Book platform will also be used to present the budget and allow the public to view the budget data in an interactive and intuitive format. This is a useful feature.

To facilitate public input, a draft budget summary document will be posted to the city’s website and hard copies made available in advance of the Budget Ward meetings, which begin on September 18, 2025.

Council Budget Review Process

Similar to 2024, should a Member of Council wish to propose an amendment to the budget they are requested to complete a budget review form, which will be provided to all members of council

in an electronic format.   Staff request that each Council member use these forms to highlight proposed amendments to the capital and operating budgets.

The consolidated listing of the budget review forms will structure the agenda for the budget review at the Budget Committee meetings beginning November 24th.

Key Dates & Milestones

In addition to the other public engagement methods mentioned earlier, the following schedule outlines key budget town halls and other public feedback opportunities:

Budget Townhalls and Feedback Opportunities (Draft Dates)

Location Ward Time Date

Food for Feedback (Central Park) September 13, 2025

Haber Community Centre (Community Room 1) 6 7:00-8:30 pm September 18, 2025

LaSalle Pavilion (Main Ballroom) 1 7:00-8:30 pm September 22, 2025

Burlington Senior Centre (Community Room 3) 2 7:00-8:30 pm September 23, 2025

Brant Hills Community Centre (Community Room 1) 3 7:00-8:30 pm September 24, 2025

Tansley Woods Community Centre (Community Room 1) 4 7:00-8:30 pm September 29, 2025

Appleby Ice Centre (Community Room 1) 5 7:00-8:30 pm October 2, 2025

Telephone Townhall (Date TBD) 7:00-8:30 pm Mid – November, 2025

The following schedule outlines the process Council will follow to review the Proposed Budget:

Draft Budget Review Dates

2026 Financial Forecast Committee of the Whole June 9, 2025

Release of Proposed Budget (agenda available October 24)

Committee of the Whole November 3, 2025

Divisional Budget Presentations by XLT Budget Committee November 13, 2025

Committee review of Proposed Budget, amendments proposed via Budget Review Form process take place at the Budget Committee November 24 & 25, 2025

Council review of Proposed Budget Special Council Meeting December 2, 2025

Notes:

Legislation requires a 30-day period for Council to review and amend the Proposed Budget once it has been released. This period can be shortened via a Council vote.

Following Council review of the Proposed Budget there is a 10-day period in which the Mayor can veto a budget amendment. This period can be shortened via a Mayoral Decision.

If the veto power were exercised, there is a 15-day period in which a 2/3rds majority of Council can override the veto.

After the process of amendments, vetos and overrides has passed the budget is deemed to have been adopted.

Financial Matters; Implications

The approved 2025 Budget invested $346.2M into delivering city services to the community and $88.6M into the capital program to renew aging infrastructure and invest in new community assets.

The budget process provides a venue in which decisions are aligned and made to ensure an appropriate balance between affordability, maintaining/enhancing service levels and financial sustainability is achieved over the long term.

The Financial Forecast will be prepared to recognize key budget drivers including ongoing inflationary pressures as well as investments required to stabilize service delivery. It will also make recommendations for increased funding to key areas to address the needs of our growing community.

Which inflationary pressures is Staff talking about?  The latest report from the Bank of Canada had inflation at 1.7%

There is so much pure bumf in the city’s document that one might ask – was this written with the help of AI?