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Audit Committee · 2025-11-05 · 2025.AU10.10

The filed record

Business Improvement Areas - Update on the 2024 Audited Financial Statements

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The decision

2025-11-12 · Toronto City Council · adopted

As filed

City Council on November 12 and 13, 2025, adopted the following: 1. City Council approve the 2024 Audited Financial Statements and Management Letters of the Business Improvement Areas as attached in Appendices A to BA to the report (October 1, 2025) from the Chief Financial Officer and Treasurer.

On the agenda

As the city filed it

The purpose of this report is to present the Audit Committee and City Council with the audited financial statements and management letters of Business Improvement Areas as outlined below: Number of BIAs: Fiscal 2024 Included in this report 50 Approved previously (see Decision History) 13 To be included in future reports 20 Total number of active BIAs 83 All of the audited financial statements included in this report received unqualified audit opinions and have been approved by the Business Improvement Areas' respective Boards of Management (Board).

Show the rest of As the city filed it, 897 more characters as filed

10 Business Improvement Areas (Cabbagetown, Corso Italia, Downtown Yonge, Hillcrest Village, Weston Village, Liberty Village, Bloor by the Park, Mount Pleasant Village, St. Clair Gardens and Mirvish Village) received recommendations to strengthen internal controls and operations for fiscal 2024. These recommendations are minor in nature and have been accepted by the Business Improvement Areas' management and Board. The remaining 20 audited financial statements for the 2024 fiscal year are in the process of being finalized and will be presented to the Audit Committee and City Council at a future date. During 2025, the Historic Queen Street East Business Improvement Area became active again, and Cedarbrae Markham Lawrence Business Improvement Area and Upper Avenue Business Improvement Area were established. This brings the total number of active Business Improvement Areas in 2025 to 86.

Staff recommended

The Chief Financial Officer and Treasurer recommends that: 1. City Council approve the 2024 audited financial statements and management letters of the Business Improvement Areas as attached in Appendices A to BA to this report.

Considered

  • 2025-11-05 · Audit Committee · adopted

    Decision as filed

    The Audit Committee recommends that: 1. City Council approve the 2024 audited financial statements and management letters of the Business Improvement Areas as attached in Appendices A to BA to the report (October 1, 2025) from the Chief Financial Officer and Treasurer.

  • 2025-11-12 · Toronto City Council · adopted

On the record

The item as the City filed it

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