This presentation includes information on municipal government and affairs. The information will guide people to asking questions of their politicians when it comes to managing both the taxes and social spending with their various local governments.

1. MUNICIPAL AFFAIRS – ISSUES AND
SOLUTIONS – MUNICIPAL
GOVERNMENT
BY: PAUL YOUNG, CPA, CGA
DATE: AUGUST 31, 2019

2. PAUL YOUNG - BIO
• CPA, CGA (1996)
• Financial Solutions (FOPM/FPM)
• SME – Risk Management
• SME – Close, Consolidate and
Reporting
• SME – Public Policy
• SME – Financial Solutions
• SME – Advance Technology and
Market Entry
• SME – Supply Chain Management
• SME – Business Strategy and
Restructuring
Contact information:
Paul_Young_CGA@Hotmail.com

3. AGENDA
1. Constitution Powers
2. Town of Orangeville (F/S Sample)
3. City of Hamilton (F/S Sample)
4. Government Financial Reporting
5. Operational Issues
6. Capital Spending
7. Municipal Issues
8. Greenbelt
9. Blog – Infrastructure
10.Blog – Big City vs Rural
11.Blog – Liberal Party of Ontario – Waste and
Misinformation
12.Blog – Conservation authority
13.Blog – Property Tax
14.Blog – Municipal Affairs
15.Blog – Daycare
16.Blog – City of Toronto
17.Blog – GAP Analysis (School Boards and Local
Government)
18.Tweet – City of Toronto
19.Lean Government

4. INTRODUCTO
RY
• Municipal government exist to provide programs and
services at the municipal level.
• Provincial governments in various municipal acts that
govern how municipalities operate across Canada
• Limitation on how municipal government can raise
taxation
• Powers over the size of government
• Approximately 98% of taxation comes from the
following areas
• Property Taxes
• User Fees
• Municipal government is responsible for the following
areas
• Emergency Services (Fire and Police)
• Infrastructure (Roads, Bridges, Sewer, Water
Treatment and lighting, etc)
• Parks and Recreation (pools, parks, arenas, etc)
• Other areas

5. MUNICIPAL ACT
Two Acts
• Municipal Act – 2001
• Toronto Act - 2006
Objective
The Municipal Act, 2001 (the Act) recognizes municipalities as
responsible local governments with a broad range of
powers. The Act balances increased local autonomy and
flexibility with requirements for improved accountability and
transparency of municipal operations.
• Source - http://www.mah.gov.on.ca/Page184.aspx

6. CONSTITUTIONAL POWERS
• Source - http://www.mah.gov.on.ca/Page184.aspx or https://www.amo.on.ca/AMO-Content/Municipal-101/How-Municipal-Government-Works or https://lop.parl.ca/About/Parliament/Education/ourcountryourparliament/html_booklet/three-levels-
“The notwithstanding clause isn’t something you toss around
lightly,” Smokey Thomas, president of the Ontario Public Service
Employees Union, said in a statement. “If Conservative MPPs
respect democracy and the judicial system, now’s their chance to
take back their party.”
Smokey Thomas – OPSEU Union President – September 12, 2018
Source -
https://www.canadianmanufacturing.com/regulation/this-is-
about-preserving-democracy-ford-defends-moves-on-council-
cutting-plan-219260/
Municipal Act
The provincial government by law can change the size of
government
Source - https://www.canlii.org/en/on/laws/stat/rso-1990-c-
m45/latest/rso-1990-c-m45.html or
https://news.ontario.ca/opo/en/2018/07/the-better-local-
government-act.html

7. 2018
ELECTION
ISSUES
Issues
1. Arbitration (arbitration is not based on the
municipalities ability to pay)
2. Crumpling infrastructure (move moneys
required for roads, bridges and sewers)
3. OPP costs continue to rise for municipalities
4. Economic development (creating new jobs)
5. Clean Technology (forcing clean technologies
on to municipalities without their consent)
6. Declining school enrolment forcing school
closures (ARC studies)
7. Lack of affordable housing
8. Rural vs Big City
9. Size of Council

8. 1. The grants are from the gas tax and build Canada fund
2. Many municipalities are struggling with a broken arbitration
system - http://business.financialpost.com/opinion/the-
ontario-laws-that-force-cities-to-keep-spending-more-on-
unionized-workers
3. Towns that switch to OPP see costs go up -
http://www.haliburtonecho.ca/opp-costs-too-high
4. Union Support – OPFFA -
http://www.cbc.ca/news/canada/toronto/ontario-political-
party-fundraising-largest-donors-1.3540674. 2014 election
seen municipal workers claiming their jobs would be cut and
that was not going to be case. 96% of the municipal budget
comes from local sources. There are grants, but those grants
are for infrastructure
5. Economic development –
http://www.windconcernsontario.ca/municipalities-demand-
halt-to-wind-power-development-in-ontario/ or
https://www.theglobeandmail.com/opinion/is-ontarios-land-
plan-driving-housing-prices-higher/article31894191/

9. CITY OF HAMILTON – F/S
Source - https://d3fpllf1m7bbt3.cloudfront.net/sites/default/files/media/browser/2018-
06-25/2017-hamilton-financial-report.pdf
Elected Govt # Size
MP 5 107,300
MPP 5 107,300
City
Councillors
15 35,800
Cost
• Salary $90,385 + perks
• Councillor office budgets
Source -
https://www.cbc.ca/news/canada/toronto/som
e-councillors-from-smaller-gta-
municipalities-making-big-bucks-1.4609427
or
https://www.cbc.ca/news/canada/hamilton/he
adlines/change-to-how-city-councillors-get-
paid-will-cost-taxpayers-434k-1.3186325

10. HALTON
REGIONAL
Source -
https://www.halton.ca/The-
Region/Finance-and-
Transparency/Annual-
Financial-Report

11. DAYCARE AND MUNICIPAL BUDGETS
• Federal government plays a limited role -
https://findingqualitychildcare.ca/child-care-in-canada/who-is-
responsible
• Cities provide funding to daycare through local taxes -
https://www.hamilton.ca/operating-business/child-care-operators
• AG for Ontario has called out daycare – Source -
www.auditor.on.ca/en/content/annualreports/arreports/en14/302en
14.pdf
• Municipal governments have called out waste when it comes to
delivering affordable childcare -
https://www.cbc.ca/news/canada/ottawa/mismanagement-child-
care-subsidies-costing-city-audit-1.4426337

12. REPORTING CHALLENGES / PUBLIC SECTOR

13. FINANCIAL REPORTING / CHALLENGES
Public Sector Accounting
Reporting
•Financial Statements
•Keeping up-to-date with the
standards
•Internal Audit and Controls
SORP Reporting
•Fixed Assets
•Cash Flow
•Debt
•Effectiveness of program
spending

14. HOTTEST TECHNOLOGY
Source – Next big Future – March 6, 2017

15. HOTTEST TECHNOLOGY
Source – Next big Future – March 6, 2017

16. MARKET SIZE / POTENTIAL
Source – Next big Future – March 6, 2017

17. CAN AI REALLY CREATE 800,000+ JOBS BY 2021?
THIS REPORT SAYS YES
• http://www.techrepublic.com/article/can-ai-really-create-800000-jobs-by-2021-this-report-says-
yes/?ftag=TREe01923b&bhid=23321323188161054569322732153870
New research from IDC, released by Salesforce, claims that
artificial intelligence (AI) will create 823,734 jobs by the year
2021, surpassing the number of jobs lost to AI technologies
such as machine learning and automation. Additionally, the
report predicted that AI will increase global business
revenues by $1.1 trillion in the same time frame.
The two statistics mentioned above will both come about as
a result of "efficiencies driven by AI in CRM," the report
found. And, if one includes indirect obs, the number of jobs
added by AI jumps to 2 million. "This is a net-positive figure
in that it includes an estimate of jobs lost to automation
from AI," according to the report.

18. ACCOUNTING SYSTEMS – AI AND REPORTING
Tools/Financial
• ETL (Datawatch)
• Analytics (OLAP,
add-ins, data
warehouse,
Microsoft Excel
AI and Finance
• Analysis Credit Reporting and Accounts
Receivable
• Analysis Inventory reporting (trends)
• Liabilities/asset testing (pensions,
environmental, drug trials, capital asset
utilization, supply chain (risk analytics,
financial stress testing, automation internal
audit procedures (test/analysis)
• Key market trends/Sales
• Assessing program spending
• Internal Controls / Procurement

19. AI AND OFFICE OF FINANCE
• Office of Finance is part of business decisions (finance and cost)
• Many business process could be automated (Big Data => analyzed
=> Management Reports)
• Accounting Systems have over time reduced the need for manual
input (automation of processes)
• Storing the rules (accounting, tax, pricing, etc.) and then crunch the
big data as part of analyzing the business
• Cost controls (Internal Audit, cybersecurity, approval processes)

20. OTHER SOURCES
• Close, Consolidate and Reporting Process -
https://www.slideshare.net/paulyoungcga/close-consolidate-and-
reporting-cfo-and-office-of-finance
• Internal Audit - https://www.slideshare.net/paulyoungcga/artificial-
intelligence-ai-with-value-for-money-auditing
• Internal audit/Automation -
https://www.slideshare.net/paulyoungcga/internal-audits-automated-
solutions-office-of-finance-and-cfo
• IBM and AI - https://www.ibm.com/watson/
• Reporting Challenges for Business -
https://www.slideshare.net/paulyoungcga/reporting-challenges-for-
accounting-and-finance-january-2017

21. OPERATIONAL ISSUES

22. Here are key issues facing the cities
• Development fees are drying up due to lack of land available for
development
• Arbitration – OPP settlements have put pressure on municipal budgets
due to matching of those settlements. OPP Costs -
http://www.durhamregion.com/news-story/4414447-municipalities-
pushing-back-against-opp-costs/ or Arbitration -
http://www.thestar.com/opinion/editorialopinion/2012/02/28/ontario_
municipalities_struggle_with_cost_of_essential_services.html or
http://www.parrysound.com/news-story/5447183-new-opp-billing-
model-angers-municipalities/ or
https://ca.news.yahoo.com/blogs/dailybrew/are-police-officers-
getting-paid-too-much-174554130.html
• OMERS – OMERS is underfunded as such the municipalities will be part of
the pension solution
http://www.omers.com/corporate/news_article.aspx?newsid=7000
• Transportation – Why are you not pushing Ontario Government for an
integrated solution for transit including using GO with TTC as well as
other Transit systems to help move people around the city?
http://www.metrolinx.com/en/docs/pdf/board_agenda/20140905/201
40905_BoardMtg_PPI_Report_EN.pdf
• Size of Government – You increased your staff budget when other parts
of the economy have either cut or reduced their costs. You have asked
other departments to cut, but you grew your budget, why?
http://www.torontosun.com/2015/02/12/crombie-says-22-

23. • Here are key issues facing the cities
• Build Canada and Gas Tax Funds link Municipalities: http://www.slideshare.net/paulyoungcga/municipalities-canada
• Economic Development - Key Market Indicators KPIs for January 2015 - http://www.slideshare.net/paulyoungcga/key-
market-and-industry-indicators-for-canada-january-2015
• Hydro Rates/Rental - http://www.slideshare.net/paulyoungcga/power-generation-canada
• Housing Prices - http://www.cbc.ca/news2/interactives/housing-canada/
• Property Taxes - http://c.ymcdn.com/sites/www.realpac.ca/resource/resmgr/research/2013_realpac_-_altus_propert.pdf
• Greenbelt Legislation - http://www.mah.gov.on.ca/Page195.aspx.
• CPPIB Proposal - http://news.nationalpost.com/2015/01/23/kelly-mcparland-justin-trudeaus-hidden-agenda/
• OPP Costs - http://www.durhamregion.com/news-story/4414447-municipalities-pushing-back-against-opp-costs/
• Arbitration -
http://www.thestar.com/opinion/editorialopinion/2012/02/28/ontario_municipalities_struggle_with_cost_of_essential_servi
ces.html.
• Private Sector –vs- Public Sector - http://www.cfib-fcei.ca/english/article/6301-a-closer-look-at-private-public-sector-
wage-gaps.html.
• P3 Failures http://www.auditor.on.ca/en/reports_en/en14/305en14.pdf
• Corporation taxation http://www.slideshare.net/paulyoungcga/corporation-taxation-canada-44675640.
• Internal trade barriers - http://www.slideshare.net/paulyoungcga/internal-trade-canada. Wynne will not budge on union
contracts - http://www.theglobeandmail.com/news/politics/saskatchewan-premier-wall-threatens-retaliation-over-

24. CAPITAL SPENDING
https://www.fraserinstitute.org/sites/default/files/myths-of-
infrastructure-spending-in-canada.pdf
Commentary
• 1993-2006 the
liberals were the
ruling government
• 2006-2015 the CPC
were the ruling
Government
• CPC introduced both
the Gas Tax and
Build Canada Funds

25. GOVERNMENT SPENDING

26. CAPITAL SPENDING
Source – AMO/York Region

27. CAPITAL
SPENDING
Source – AMO/York Region

28. CAPITAL
SPENDING
Source – AMO/York Region

29. GAS TAX FUND

30. BUILD
CANADA
FUND

31. FEDERAL GOVERNMENT
SPENDING ON
INFRASTRUCTURE

32. FEDERAL
GOVERNMENT
SPENDING ON
INFRASTRUCTU
RE

33. COMPENSATION
http://www.cfib-fcei.ca/english/article/7114-
public-sector-workers-earn-more-work-less.html

34. DOWNLOADIN
G
• T here are a range of ways this happens, but some of the
most common forms of senior government downloading
include:
• Direct offloading of federal or provincial programs and/or
responsibilities without adequate funding or revenue tools;
• Regulatory changes that require spending by municipalities.
• Enforcement of federal and provincial regulations;
• Cancellation of programs and services that are needed or
expected by the public;
• Reduction or cancellation of senior government transfers or
program funding;
• Programs that are paid for municipally, but where
municipalities have little control over costs;
• Grant-based or 'one time only' funding of downloaded or
new programs encouraged by senior governments;
• Underinvestment by senior governments in infrastructure
maintenance, renewal and replacement; and Failure to
adequately address issues or problems that should fall
under provincial or federal jurisdiction
• Source:
http://thetyee.ca/Opinion/2014/09/24/Downloading-

35. PENSION FUNDING
Funding of pensions is becoming an issue for many cities/municipalities. The latest to come forward has been the city of Houston
- http://www.click2houston.com/news/mayor-turner-to-announce-historic-pension-reform-plan.
The issue has been market returns a pension funds have a portion tied money market investments. Money market investments
are driven by interest rates.
Shortfall in pensions are the responsibility of the municipalities. Municipalities are under pressure as such dealing with shortfalls
in pension plan will be put pressure on taxation as well as delivery of program spending.
Pensions plans also driven by contributions/matching by various municipalities. The problem is that public sector has not moved
enough when it comes to salary/pension reforms - http://www.cfib-fcei.ca/english/article/7114-public-sector-workers-earn-
more-work-less.html
Here are key plans in Canada
• OMERS - http://www.theglobeandmail.com/report-on-business/omers-posts-67-return-in-2015-bolstered-by-
infrastructure-real-estate-assets/article28925778/. OMERS is underfunded by about 10%. OMERS is investing heavily into
infrastructure projects, like transportation systems.
• British Colombia - http://www.fic.gov.bc.ca/pdf/pensionplans/ReportOnPensionPlans2016.pdf - Issues with unfunded
liabilities - https://www.moodys.com/research/Moodys-US-government-pension-shortfall-overshadowed-by-Social-
Security-Medicare--PR_346878 http://business.financialpost.com/news/fp-street/inside-the-risky-strategy-that-made-
canadas-biggest-pension-plans-the-new-masters-of-the-universe
What needs to happen:
• More regulations over pension funding including risk testing as well as ensure there are plans to make the plans including
solvent.
• Pension/Salaries reforms to close the gap between private and public sector payroll gaps
• Fixing a broken arbitration systems

36. ARBITRATION ISSUES
• OPP Costs - http://www.durhamregion.com/news-
story/4414447-municipalities-pushing-back-against-opp-
costs/
• Arbitration -
http://www.thestar.com/opinion/editorialopinion/2012/02/28
/ontario_municipalities_struggle_with_cost_of_essential_service
s.html

37. WATER ACT
• http://www.thestar.com/news/queenspark/2014/12/09/public
private_financing_cost_ontario_taxpayers_8_billion_auditor_say
s.html

38. MUNICIPAL PENSIONS

39. REVENUE

40. GREEN ACT
• http://www.lfpress.com/2014/12/02/pov-rural-urban-divide-
blowing-in-the-wind
• http://www.windconcernsontario.ca/ontario-rural-citizens-no-
say-in-wind-farm-development/

41. FISCAL MONITOR / FEBRUARY 2019
Source – Fiscal Monitor - https://www.fin.gc.ca/fiscmon-revfin/2019/2019-01-eng.asp
• CCA raised concerns that money
was not flowing -
http://www.cca-acc.com/press-
release/ccas-2018-budget-
reaction/
• Transit Funding -
https://www.cbc.ca/news/canad
a/ottawa/mayor-watson-says-
nothing-on-cancelled-gas-tax-
1.5095560
• Ontario scrapping the plan hikes
to gas tax -
https://dailyhive.com/toronto/f
ord-scraps-gas-tax-increase-
2019

42. JUSTIN TRUDEAU /FUNDING – FEBRUARY
2019
Source - https://www.fin.gc.ca/fiscmon-revfin/pdf/2017-08-eng.pdf

43. LPC/ INFRASTRUCTURE FUNDING
Source - http://www.cbc.ca/news/politics/infrastructure-pbo-delays-
CBC News – February 2, 2017

44. INFRASTRUCTURE BANK
Source - http://www.financialpost.com/m/wp/news/blog.html?b=business.financialpost.com/fp-
comment/jack-m-mintz-beware-a-new-infrastructure-bank-canadas-had-enough-of-these-failures-
already&pubdate=2017-05-19

45. VALUE FOR MONEY
Source - https://www.hamiltonnews.com/news-story/7044004-ontario-minister-brushes-off-
municipalities-demand-for-audit-on-npca/

46. BLOG – INFRASTRUCTURE
• http://www.ctvnews.ca/politics/liberals-to-delay-billions-in-planned-infrastructure-spending-cp-
1.3654609?cid=sm%3Atrueanthem%3Actvnews%3Apost&utm_campaign=trueAnthem%3A+Trending+Content&utm_content=59f7063
304d30133dcb791a8&utm_medium=trueAnthem&utm_source=facebook
• I have done this presentation to highlight a few myths about infrastructure - https://www.slideshare.net/paulyoungcga/government-
policies-and-issues-municipalities-and-cities-canada-july-2017
• CPC increased funding to local governments for infrastructure funding through the creation of Build Canada and Gas Tax Fund. The
Liberals keep saying in the CPC did nothing on infrastructure is a myth - https://www.youtube.com/watch?v=8BZ3RFwPx7o
• Aecon - https://beta.theglobeandmail.com/news/politics/us-watchdog-warns-aecon-takeover-may-block-firms-access-to-
infrastructure-projects/article36761079/?ref=http://www.theglobeandmail.com&
• There are systemic issues with municipalities that need to be address, but have not for over a decade.
• Jack Mintz wrote a very good blog on the infrastructure bank -
http://www.financialpost.com/m/wp/news/blog.html?b=business.financialpost.com/fp-comment/jack-m-mintz-beware-a-new-
infrastructure-bank-canadas-had-enough-of-these-failures-already&pubdate=2017-05-19
• Transit projects receive operational grants from cities as part of their budgets. https://www.slideshare.net/paulyoungcga/pension-
funds-and-infrastructure-investments-june-2017
• CPPIB is concern with projects that meet their investment criteria - http://www.timescolonist.com/canadian-infrastructure-deals-
scarce-but-would-be-welcome-cppib-chief-executive-1.20033106
•
• I cannot believe that Minister Sohi has the gal to say CPC did nothing on infrastructure as that comment is beyond absurd, but a lie -
https://www.youtube.com/watch?v=sMx--jYi07I

47. BLOG – RURAL MUNICIPALITIES VS URBAN
• “The Mayor of Goderich says events like the recent ROMA conference provide mayors and councillors of smaller municipalities with a unique
opportunity to express their concerns to Provincial officials. Kevin Morrison says one of the things that those Provincial officials need to
understand is that everything doesn’t happen in Toronto; and the issues that are facing rural municipalities are not necessarily the same as
those facing politicians in bigger cities.
Comments:
• Wynne does not care about the rural vote as such will not make concessions to rural Ontario
• OPP costs continue to be a big problem for municipalities - https://tvo.org/article/current-affairs/the-next-ontario/small-towns-cant-
afford-independent-policing-but-dont-know-where-to-turn
• Pension reforms needs to be undertaken for all levels of government. Defined Benefit pension plans are too risky -
http://www.omers.com/pdf/OMERS_AnnualReport_2016.pdf (Omers has a $5.7B pension deficit)
• There needs to be a new strategy for rural areas including economic development. More focus on innovation including working with
Universities and Colleges to create start up in areas like farming, power generation, advance manufacturing, etc.
• Hydro rates are killing rural Ontario. Wynne excludes municipalities when it comes to power generation - https://www.thespec.com/news-
story/7104518-rural-ontario-hydro-users-hoping-for-deliverance-from-high-bills/
• Source - http://blackburnnews.com/midwestern-ontario/2018/02/05/goderich-mayor-pleased-roma-opportunities/

48. ECONOMIC DEVELOPMENT – RURAL AREAS
• I have often argued to fix the housing issues means pushing more and
more economic opportunities out to rural areas
Tulsa is looking at attracting new economic development to their city.
Tulsa, OK is a city in the USA heartland
• https://www.industryweek.com/talent/creating-jobs-heartland-tulsa-
style?NL=IW-07&Issue=IW-07_20181023_IW-
07_617&sfvc4enews=42&cl=article_3&utm_rid=CPG03000001519274&ut
m_campaign=30241&utm_medium=email&elq2=9825884b1d3d48aa999
7ffe56312f931

49. LPO - WASTE
• Wynne’s waste
• P3 Costs $8B (source:
http://www.thestar.com/news/queenspark/2014/12/09/publicprivate_financing_cost_ontario_taxpayers_8_billion_auditor_says.html)
•
• Equalization $10B (http://www.fin.gc.ca/fedprov/mtp-eng.asp#Ontario)
• Gas Plant Cancellation $1.1B (http://www.thestar.com/news/canada/2013/10/08/liberals_power_plant_cancellations_cost_11b_auditor_general.html)
• eHealth $1B (http://www.cbc.ca/news/canada/toronto/ehealth-scandal-a-1b-waste-auditor-1.808640)
• Selling excess power $1B/year http://kitchener.ctvnews.ca/ontario-paid-1-billion-to-export-surplus-power-in-2013-ndp-say-1.1647299 - 2013
amount only)
• Wind Subsidies $1B/year (http://www.netnewsledger.com/2014/03/05/ontario-wind-energy-plans-costing-1-billion-annually/)
• Ontario capital Expenditures $11.8B (http://www.fin.gov.on.ca/en/budget/paccts/2014/)
• Ontario shares of gas tax $750M (http://www.infrastructure.gc.ca/alt-format/pdf/GTF-FTE-20140905-eng.pdf)
• Municipalities Capital spending $6B
(http://www.amo.on.ca/Advocacy.aspx?searchtext=capital&searchmode=exactphrase&date=0;&issue=0;&category=0;)
• Wynne’s AIT Issues - http://www.cbc.ca/news/canada/saskatchewan/saskatchewan-premier-brad-wall-concerned-about-ontario-quebec-position-on-
energy-east-1.2848930.
• Oliver and Wynne barb over infrastructure - http://www.canadianmanufacturing.com/procurement/ontario-ottawa-trade-barbs-infrastructure-funding-
plan-142206/
• Broken Arbitration system - http://www.lfpress.com/2014/02/22/small-municipalities-across-ontario-crushed-by-soaring-opp-policing-costs - Wynne
was McGuinty’s right hand person - https://www.theglobeandmail.com/news/politics/mcguinty-defends-85-per-cent-pay-hike-for-opp-in-
2014/article1360155/
• Forest Management cuts - http://www.torontosun.com/2013/12/17/liberals-latest-disaster-in-works-leaves-northern-ontario-vulnerable
•

50. CONSERVATION AUTHORITY
• https://toronto.ctvnews.ca/ontario-cuts-conservation-authority-funding-for-flood-programs-1.4387699?fbclid=IwAR16lf9meDknN8HEnaP-e1QOvw-
pn2lFz1LL7A0Iy0jwJVeR307AYKQQapY
• “Ontario conservation authorities say the provincial government has cut their funding for flood management programs in half.”
• Where does OCA talk about administration costs have risen under them!
•
• This whole article is full of misleading information. It would be nice if MSM discuss all angles - https://www.slideshare.net/paulyoungcga/ontario-fiscal-and-
economic-mess-april-2019 (see slide 22)
• https://toronto.ctvnews.ca/ontario-cuts-conservation-authority-funding-for-flood-programs-1.4387699?fbclid=IwAR16lf9meDknN8HEnaP-e1QOvw-
pn2lFz1LL7A0Iy0jwJVeR307AYKQQapY
“OCA say the prov govt has cut their funding for flood mgmt. programs in half.” Where does OCA talk about administration costs have risen under them!
https://www.slideshare.net/paulyoungcga/ontario-fiscal-and-economic-mess-april-2019 (see slide 22)
@AndreaHorwath never reads AG reports!
@JYakabuskiMPP
•
• @MikeSchreiner
Do you look at AG reports? I bet you don't, right?

51. BLOG – PROPERTY TAX
• Hamilton has some of highest property tax for a major urban center -
https://www.thespec.com/news-story/9292818-hamilton-residents-pay-higher-
property-taxes-than-other-ontario-municipalities-says-
report/?fbclid=iwar3m06f0rawtuywx4amxnzmlxl1s-h-
cywiff3z04ggztr7yj9i6fpwwdio#.XL2EhR2_ekc.facebook
• https://www.huffingtonpost.ca/2018/08/06/best-worst-cities-canada-property-
taxes_a_23496904/
• Toronto should be looking at increasing its’ property taxes.
• Hamilton needs to review all its’ programs to ensure the City of Hamilton is getting value
for money
•

52. BLOG – MUNICIPAL AFFAIRS
• Municipal governments have been complaining for years. Ford gets elected then all of sudden they hammered Ford, right?
• Labor and compensation reform – All levels of government are paid a premium when you compare to similar work in the private sector -
https://www.slideshare.net/paulyoungcga/canada-public-sector-vs-private-sector-april-2019
• Transit is a mess as there is lack of integration. Transit is heavily subsidized - https://www.slideshare.net/paulyoungcga/election-2019-transit-canada-february-
2019
• Municipalities have done a poor job of urban planning - https://www.slideshare.net/paulyoungcga/urban-planning-issues-facing-urban-planners-april-2019
• Too many councils are pushing clean agenda at all costs without properly understanding that climate always changes -
https://www.slideshare.net/paulyoungcga/2019-election-environmental-climate-change-canada-analysis-and-commentary
• Lack of effective infrastructure management plan - https://www.slideshare.net/paulyoungcga/2019-election-infrastructure-and-capital-spending-canada.
Trudeau has never provided the goods when it came to his big dig
• Public Safety costs are a big issue which the cities say nothing, why? https://www.slideshare.net/paulyoungcga/public-safety-policing-and-crime-stats-canada or
https://thereview.ca/2018/12/28/more-for-less-municipalities-still-facing-tough-policing-costs/
• There is no rural strategy by all levels of government as part of dealing with housing costs - https://www.slideshare.net/paulyoungcga/rural-affairs-
canadajanuary-2018
• More and more people are making longer commutes due to issues with affordable housing - https://www150.statcan.gc.ca/n1/daily-
quotidien/190225/dq190225a-eng.htm
• Cities need to become more creative in terms of economic development, i.e. incubation centers - https://www.slideshare.net/paulyoungcga/2019-election-issues-
technology-sector-canada-april-2019
• When are cities going to deal with brown sites - https://www.bdo.ca/en-ca/insights/industries/real-estate-construction/are-you-considering-brownfield-
development/

53. BLOG – DAYCARE
Source - https://www150.statcan.gc.ca/n1/pub/89-652-x/89-652-
Mulcair Daycare Policy
http://ottawacitizen.com/news/politics/tom-mulcair-on-the-details-of-the-ndps-child-care-policy
FYI – Mulcair estimates 70,000 people will return to work. If so, where is his analysis/risk management
impact from his tax policies - http://www.slideshare.net/paulyoungcga/mulcair-vs-harper? Mulcair’s
only focus is on small business - http://www.cme-mec.ca/?lid=JCKNC-E742G-
1W6JA&comaction=show&cid=HRH7K-9UE34-ACUS8. http://canadianentrepreneurtraining.com/six-
statistics-about-small-business-and-entrepreneurship-in-canada/. Typically small businesses pay less
money than medium to large business. So, why does Mulcair never discuss salaries issues? It seems to
me that like all Mulcair policies that he inflates the number like he did with the federal minimum wage
numbers, right? http://www.slideshare.net/paulyoungcga/federal-minimum-wage-canada
Canada Social Transfer Programs
The Federal government provides transfer as part of the social transfer agreements between the federal
government and the provinces - http://www.fin.gc.ca/fedprov/cst-eng.asp
Funding
1. http://www.slideshare.net/paulyoungcga/provincial-transfers-and-program-spending or
http://www.fin.gc.ca/access/fedprov-eng.asp#Major
a. Harper formed his first government February 6, 2006 as such transfers were 8.4B to the
provinces for CST. Harper continued to fund CST as such the amount close to 13B.
b. The average cost of subsidized daycare is $23/day -
http://ottawacitizen.com/news/national/the-child-care-conundrum-part-3-who-will-pay-
and-how-much-for-universal-day-care.
c. Mulcair wants to use the Quebec model, but it has been a failure -
http://www.nationalpost.com/news/story.html?id=5a5e1555-093f-4959-9395-
028c36daadc7&p=2
Auditor General of Ontario Report - http://www.auditor.on.ca/en/reports_en/en14/302en14.pdf

54. BLOG – CITY OF TORONTO
• Did the councilors not vote for bigger budgets for themselves -
https://www.cbc.ca/news/canada/toronto/city-council-boosting-councillors-staffing-office-budgets-
in-wake-of-province-s-cuts-1.4933621. Councilors have no clue how to run lean budgets
• Mismanagement of forest management - https://globalnews.ca/news/5221912/toronto-forestry-crews-
audit/
• Toronto could raise property taxes which they have refused to do, why?
https://www.cbc.ca/news/canada/toronto/toronto-has-room-to-hike-property-taxes-by-20-to-fund-
city-services-researchers-say-1.5038175
• Councilors also do not expect people to read either the budget or F/S – The annual revenue to the city is
$12.5. The $177 would represent just over 1% reduction. The City had surplus of $1.2B in 2017. The city
can adjust through gap action planning and analysis cycle.
• Toronto should be lobbying changes to arbitration as way to control public sector compensation -
https://www.slideshare.net/paulyoungcga/2019-election-issues-public-vs-private-sector-
compensation-canada-may-2019
• Too many councilors elected have zero grasp on economics and public finance as such always seem to
want a handout.
• People will read the headlines when it comes to the Councilors bitching about the cuts. The problem is
the $177M cuts is about 1.2% of the total budget. The city of Toronto had surplus of $1.2B for 2017 as

55. BLOG – GAP ANALYSIS (LOCAL GOVERNMENT)
• All munis and school boards must prepare their F/S including doing gap analysis. The problem is with leadership as they rather asked for money then take
a deep look at what is required to run their areas
• https://www.slideshare.net/paulyoungcga/gap-analysis-closing-down-budget-deficits-for-government-september-2017
• It is very clear that many people that are attacking Ford do not read AG reports or Drummond Reports or F/S or actually google mismanagement. Ontario is
a mess! Ford is doing his best to fix it! BTW: The so call billions quote on beer has neither been proven nor is accurate. Brewers Retail is not in compliance
with their past agreement which included allowing more micro breweries to be shelved at their location. I suggest you look at Brewers Retail F/S before
spouting on inaccurate information! https://www.slideshare.net/paulyoungcga/ontario-lcbo-and-brewers-retail-issues-facing-alcohol-distribution
• The left only knows how to use emotions, because facts just get away of a good cry! Here are my comments on fiscal management:
• It is time for municipal governments to undertake reforms as part of their fiscal mgmt. cycle - https://www.slideshare.net/paulyoungcga/2019-election-
municipal-and-local-government-analysis-and-commentary or https://www.toronto.ca/city-government/budget-finances/city-finance/financial-
reporting/ (Toronto has low property taxes as well as $1.2B surplus). Why is that not mentioned? How AG reports -
https://www.theglobeandmail.com/news/toronto/auditor-general-uncovers-waste-fraud-and-fake-sick-time-at-toronto-city-hall/article566311/
• All munis and school boards must prepare their F/S including doing gap analysis. The problem is with leadership as they rather asked for money then take
a deep look at what is required to run their areas
• https://www.slideshare.net/paulyoungcga/gap-analysis-closing-down-budget-deficits-for-government-september-2017
• Vacant government buildings - https://www.cbc.ca/news/canada/toronto/ontario-auditor-general-empty-government-buildings-1.4437910
(Annual Cost - Maintaining the empty sites is costing Ontario taxpayers $18.9 million a year, Auditor General Bonnie Lysyk found. But she's even
more concerned about the slow pace of the government's efforts to dispose of the unused propert
• Govt cutting red-tape sell land and property - https://www.insauga.com/the-ontario-government-is-selling-massive-amounts-of-land
• TDSB under utilized or empty schools - https://www.theglobeandmail.com/news/toronto/ontario-to-put-new-pressure-on-tdsb-over-underused-
schools/article23630307/
• Funding growth held - https://www.ctvnews.ca/canada/ontario-marginally-increases-school-board-funding-but-per-pupil-amount-drops-
1.4396534
• Liberals highlighted that 300 schools needed to be closed - https://globalnews.ca/news/3298540/education-minister-reveals-300-schools-in-
ontario-slated-to-close/
• Municipalities are not dealing with their cost to serve model https://torontoist.com/2015/08/what-the-citys-surplus-means/
• Bluewater Education - http://www.bayshorebroadcasting.ca/news_item.php?NewsID=104323 (selling of vacant schools)
• Elimination of the Catholic School Board could save billions - https://www.ctvnews.ca/canada/is-it-time-to-merge-the-ontario-school-systems-

56. LEAN
GOVERNMEN
T
• @justintrudeau is for big
government as he has never
called out the size of
government
• @Andrewscheer platform needs
to included tackling the size of
government.
• Great work by the McKinsey
group on calling out the need
for all levels of government
adopt automation as part of
streamlining government
operations.
• https://www.mckinsey.com/ind
ustries/public-sector/our-
insights/how-governments-
can-harness-the-power-of-
automation-at-scale?cid=other-
pso-twi-mps-mps-oth-1908

57. FORD / CUTS
Source - https://www.cbc.ca/news/canada/toronto/ont-municipal-funding-1.5251772?cmp=rss
https://www.municipalworld.com/feature-story/big-city-
mayors-seek-modernized-federal-relationship/
The mayors of the nation’s largest communities are united in
calling for a closer federal-municipal relationship to better
serve Canadians.
Are you going to start dealing with systemic issues or put more
blame on both the provinces and the federal govt?
https://www.slideshare.net/paulyoungcga/2019-election-
municipal-and-local-government-ontario-and-canada-may-
2019
@joe_cressy @JohnTory @m_layton
https://www.slideshare.net/paulyoungcga/2019-election-issues-municipal-and-local-government-issues-and-
analysis-may-2019
It is abundantly clear that you do not read AG reports as you would see the waste and mismanagement in city
government!
1. Audit Reports - https://toronto.ctvnews.ca/auditor-general-says-city-saved-35m-in-2018-some-
employees-dismissed-amid-complaints-1.4297726
2. City Leases - https://www.cbc.ca/news/canada/ottawa/ottawa-city-leases-audit-1.5089940
3. Wastewater - https://www.stcatharinesstandard.ca/news-story/8894854-report-examines-decisions-that-
cost-region-2-1-million/
@FCM_online

58. CITY OF TORONTO
•
https://torontosun.com/opinion/columnists/lilley-city-begs-for-more-money-while-
wasting-your-cash
• Look who Toronto has elected @joe_cressy @m_layton that neither read a F/S and AG
reports nor care to read the reports.
• It should be mandatory that all politicians take accounting and public finance courses
before running for office!

59. BLOG – MUNICIPAL GOVERNMENT
• https://www.municipalworld.com/feature-story/big-city-mayors-seek-modernized-
federal-relationship/
• The mayors of the nation’s largest communities are united in calling for a closer federal-
municipal relationship to better serve Canadians.
• Are you going to start dealing with systemic issues or put more blame on both the
provinces and the federal govt?
• There are systemic issues with local government:
https://www.slideshare.net/paulyoungcga/2019-election-municipal-and-local-
government-ontario-and-canada-may-2019

60. WHAT’S NEXT
• Fixing of a broken arbitration
• Consolidation of agencies and departments
• Re-looking at the size of council
• Re-looking at urban planning - https://www.slideshare.net/paulyoungcga/urban-planning-issues-facing-
urban-planners-april-2019
• Cleaning up of brown sites
• Expanding P3 options
• Better capital planning (i.e. dedicated funding from federal and provincial governments)
• Stop pushing social policy at all cost
• More value for money auditing
• Embracing technology / automation