Good Accounting is M.I.A
City budget system is obsolete: daycare is as much a capital item as bridges

Roberts, Wayne
http://www.nowtoronto.com/news/story.cfm?content=182695
Date Written:  2011-09-15
Publisher:  NOW Magazine
Year Published:  2011
Pages:  2pp   Resource Type:  Article

The author calls on Toronto's city hall to recognize that environmental and social programs are a kind of infrastructure in that they create stakeholders in the community. He advocates that the municipal budget treat these as such and consider them an investment rather than an expenditure.

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