City of Thunder Bay management needs this book ASAP. They keep reusing the same excuses for their lengthy run of unfavorable budget variances.
My belief is that managers are intentially low balling their budgets in order to appear as sound fiscal managers. If the stars align just right and their gamble pays off, they win. If their departments spend more money than their budget allows they also win. They got more money than they asked for.
Where does that additional money come from? Who knows? We are not told. Some other program will be cut. Some other service will be cut. Some other facility (Centennial Botanical Conservatory?) will be closed. The cuts might be in their department. Might not.
How hard is it to come up with a budget that will become an unfavorable variance? Not very hard at all.
The people of Thunder Bay deserve better. Our City Management needs a major shake-up. Someone’s head must roll. I have some suggestions. Just ask me.