Here is my latest work on building a stronger governance model for the public sector

1. HOW TO FIX
THE
GOVERNANC
E MODEL
FOR
GOVERNMEN
T
Presenter Name: Paul Young CPA CGA
July 11, 2022

2. PAUL YOUNG - BIO
• CPA, CGA
• Academia (PF1, FA4, FN2, MU1. and MS2)
• SME – Risk Management
• SME – Close, Consolidate and Reporting
• SME – Public Policy
• SME – Emerging Technology
• SME – Business Process Change
• SME – Financial Solutions
• SME – Macro/Micro Indicators
• SME – Supply Chain Management
• SME – Data, AI, Security, and Platform
• SME – Internal Controls and Auditing
Contact information: Paul_Young_CGA@hotmail.com
LinkedIn: https://www.linkedin.com/in/paul-young-055632b/
SlideShare - https://www.slideshare.net/paulyoungcga

3. PAUL YOUNG - BIO
• CPA, CGA
• Academia (PF1, FA4, FN2, MU1. and MS2)
• SME – Risk Management
• SME – Close, Consolidate and Reporting
• SME – Public Policy
• SME – Costing and Profitability Solutions
• SME – Emerging Technology
• SME – Business Process Change
• SME – Financial Solutions
• SME – Macro/Micro Indicators
• SME – Supply Chain Management
Contact information: Paul.Young@ca.ibm.com

4. AGENDA
What is the Fiscal Management Cycle
What is governance?
What factors impact governance?
How can performance audits help with governance?
How to improve data ethics?
How to improve data literacy?
How to mitigate risk from geopolitical events?
Public sector is no island
Summary
PRESENTATION TITLE 5/30/201 4

5. WHAT IS THE FISCAL MANAGEMENT
CYCLE
PRESENTATION TITLE 2/11/20XX 5
What is financial management cycle process?
The Financial Management Cycle includes four phases that are essential for the overall
evaluation of the financial management of any firm. The four phases are Planning,
Budgeting, Managing Operations, and Annual Reporting.

6. FEDERAL GOVERNMENT – CANADA (FISCAL
MONITOR)
PRESENTATION TITLE 2/11/20XX 6
Source – Government of Canada

7. KEY FINANCIAL STATS – FEDERAL
GOVERNMENT
PRESENTATION TITLE 2/11/20XX 7

8. PROVINCIAL GOVERNMENT
PRESENTATION TITLE 2/11/20XX 8
Source – Stats Canada

9. MUNICIPAL AND LOCAL GOVERNMENT
PRESENTATION TITLE 2/11/20XX 9

10. WHAT IS
GOVERNANCE
Source: https://www.caaf-fcar.ca/en/oversight-concepts-and-context/what-is-oversight-and-how-
does-it-relate-to-governance/what-is-governance
PRESENTATION TITLE 5/30/2021 10
While governance includes oversight, it is a broader concept. Governance refers to the structures,
systems, and practices an organization has in place to:
• assign decision-making authorities, define how decisions are to be made, and establish the
organization’s strategic direction;
• oversee the delivery of its services; the implementation of its policies, plans, programs, and
projects; and the monitoring and mitigation of its key risks; and
• report on its performance in achieving intended results and use performance information to drive
ongoing improvements and corrective actions.

11. FACTORS THAT IMPACT GOVERNANCE
• Ability of ombudsman, commissioner, auditor-general, and other key members of government to work
free of partisan appointment
• Government ability to provide open, transparent, and accountable reporting through financial statements,
fiscal management cycle, and performance and operational audits
• Ability of committees to work free of partisan politics as part of reviewing laws or spending bills or other
areas of government.
• Ability of government to make key appointments without partisan politics
• Ability of government to digitalize its government through use of technology as part of focusing on the tax
fairness and the delivery of program spending with value for money.
PRESENTATION TITLE 5/30/2021 11

12. HOW CAN PERFORMANCE AUDITS HELP
IMPROVE THE GOVERNANCE MODEL
• All levels of government provide key performance reporting in areas like accounting standards -
https://www.bdo.ca/en-ca/services/assurance-and-accounting/a-a-knowledge-centre/psas/
• All levels of government providing key performance measurements through SORP Reporting -
https://www.frascanada.ca/en/psab/about/due-process/what-are-sorps
• Mandatory emergency and crisis management reporting including annual audit review by external and
internal auditors – https://ibm.box.com/s/rsp6p9tez8uru9fo0wu5d13bxt7rtrr0
• Use of data and AI as part of automation of various audit programs -
https://ibm.box.com/s/noi1j6ixzl6ralxkm4g0zzs911wf6s76
• Various ombudsman, commissioner, and other groups reporting into committee and the house.
• Monthly updates of the fiscal management results including key areas like taxation and program
spending. This should include key targets, i.e., outcomes and results (Planned vs Actual)
PRESENTATION TITLE 5/30/2021 12

13. HOW TO IMPROVE DATA ETHICS
Data ethics
Data ethics is a branch of ethics that evaluates data practices—collecting, generating, analyzing and disseminating data, both
structured and unstructured—that have the potential to adversely impact people and society. It includes addressing and
recommending concepts of right and wrong conduct, with transparency in and defensibility of actions and decisions driven by
automated/artificial intelligence (AI) in relation to data in general and personal data in particular.
Source - https://www.turing.ac.uk/research/publications/what-data-ethics or https://www.cognizant.com/glossary/data-ethics
Global Standard / Data Ethics:
EUGDPR - https://edps.europa.eu/data-protection/our-work/subjects/general-data-protection-regulation_en
Data Governance - https://www.datanami.com/2021/01/21/governance-privacy-and-ethics-at-the-forefront-of-data-in-2021/
I have done a lot of work on blogs and presentation related to how best to managed data:
Data and AI - https://ibm.box.com/s/6w39nl609pl1gv1p49lsp87fme7pjlwv
Government, Risk, and Compliance - https://ibm.box.com/s/noi1j6ixzl6ralxkm4g0zzs911wf6s76
Emergency and Crisis Management – https://ibm.box.com/s/rsp6p9tez8uru9fo0wu5d13bxt7rtrr0
Close, consolidate, and reporting - https://ibm.box.com/s/i7efp948qvb5l8bt96y8sigsup8yes2u
ESG Reporting - https://ibm.box.com/s/vmyitcackqevvm1hcxv7wke6gudrpnce
FP&A with Predictable Analytics - https://www.afponline.org/ideas-inspiration/topics/articles/Details/five-keys-for-fp-a-when-
applying-predictive-analytics
PRESENTATION TITLE 5/30/2021 13

14. HOW TO IMPROVE DATA LITERACY
Blog – How improve data literacy for both the public and private sector?
What is data literacy?
That’s essentially how a data-driven business functions when there is no data literacy. If no one outside the department understands what is being
said, it does not matter if data and analytics offers immense business value and is a required component of digital business.
By 2020, 50% of organizations will lack sufficient AI and data literacy skills to achieve business value.
“The prevalence of data and analytics capabilities, including artificial intelligence, requires creators and consumers to ‘speak data’ as a common
language,” says Valerie Logan, Senior Director Analyst, Gartner. “Data and analytics leaders must champion workforce data literacy as an enabler of
digital business and treat information as a second language.”
As data and analytics becomes a core part of digital business and data becomes an organizational asset, employees must have at least a basic ability to
communicate and understand conversations about data. In short, the ability to “speak data” will become an integral aspect of most day-to-day jobs.
https://www.gartner.com/smarterwithgartner/a-data-and-analytics-leaders-guide-to-data-literacy/
I have done a lot of work on blogs and presentation related to how best to managed data:
Data and AI - https://ibm.box.com/s/6w39nl609pl1gv1p49lsp87fme7pjlwv
Government, Risk, and Compliance - https://ibm.box.com/s/noi1j6ixzl6ralxkm4g0zzs911wf6s76
Emergency and Crisis Management – https://ibm.box.com/s/rsp6p9tez8uru9fo0wu5d13bxt7rtrr0
Close, consolidate, and reporting - https://ibm.box.com/s/i7efp948qvb5l8bt96y8sigsup8yes2u
ESG Reporting - https://ibm.box.com/s/vmyitcackqevvm1hcxv7wke6gudrpnce
FP&A with Predictable Analytics - https://www.afponline.org/ideas-inspiration/topics/articles/Details/five-keys-for-fp-a-when-applying-predictive-
analytics
PRESENTATION TITLE 5/30/2021 14

15. HOW TO MITIGATE RISKS FROM GEOPOLITICAL
EVENTS
The world needs a coordinated effort as part of mitigation geopolitical risks - https://globalriskinsights.com/
Global risks need to be assessed by both the private and public sectors - https://www.govtech.com/em/emergency-
blogs/disaster-zone/the-global-risks-report-2021.html. It is very important for both the private and public sectors to have
audited risk and crisis management reports. - https://www.slideshare.net/paulyoungcga/why-there-needs-to-be-audited-
reports-of-crisis-emergency-management-policies-and-procedures
World is moving more to a digital cloud base model. More needs to be done to mitigate security risks -
https://www.splunk.com/en_us/form/top-50-security-
threats.html?utm_campaign=google_amer_en_search_generic_dynamic&utm_source=google&utm_medium=cpc&utm_con
tent=dynamic_search&utm_term=&_bk=&_bt=427536315752&_bm=b&_bn=g&_bg=107944675828&device=c&gclid=Cj
wKCAiAm-2BBhANEiwAe7eyFNHAbY5qDr2iRWGLWWQn1UfJ6Y-
kMfs7TSfPotXlM7htbW5l2cv2PhoC5NwQAvD_BwE
PRESENTATION TITLE 5/30/2021 15

16. PUBLIC SECTOR IS NO ISLAND
• Goal of government has always been to deliver program spending with value for money -
https://www.slideshare.net/paulyoungcga/designing-social-programs-and-tax-fairness-policies
• Government ability to manage their taxation policies as part of protecting the environment while growing the
economy is a sustainable way will also lead to a stronger governance model. More oversight into planned vs
actual results related to key environmental targets and economic targets. This means all levels of
government need to adopt ESG reporting including setting standards for ESG reporting -
https://ibm.box.com/s/vmyitcackqevvm1hcxv7wke6gudrpnce
• Elected officials need to held accountable including enforcing balance budget acts or recall elections or
other areas that will provide people with a better governance model from their elected officials.
• Government needs to revisit its operational model as part of better management and oversight into taxation
and program spending - https://www.slideshare.net/paulyoungcga/the-importance-of-value-for-money-and-
perfomance-based-audits
PRESENTATION TITLE 5/30/202 16

17. VALUE FOR MONEY AND PERFORMANCE
AUDITING
• All levels of government need to re-look at the internal controls and testing including development AI and Data
models that get better safeguard assets.
• All levels of government need to invest in internal audit and risk base solutions.
• All levels of government need to work with auditors and departments as part of implementing changes
recommended in the audit reports. There should be status reports on each and every audit to ensure changes
have been implemented.
Here is a brief look at why value for money and performance audits are very important for all levels of
government - https://www.slideshare.net/paulyoungcga/why-are-value-for-money-and-performance-audits-
important-for-government-public-sector
PRESENTATION TITLE 2/11/20XX 17

18. ALL LEVELS OF GOVERNMENT COMPLIANCE
GROUP
• Various levels of government create different departments / agencies
• Auditor-General
• Attorney-General
• Ethics Commissioner
• Language commissioner
• Environmental commissioner
• Parliamentary budget officer
• Other officers and commissioners
• Ombudsman Office (Procurement, media complaints, etc.,
• Other independent oversight agencies and departments
• All the above areas should fall under a compliance group that reports into both the house and committee
PRESENTATION TITLE 2/11/20XX 18

19. SUMMARY
• The world continues to face many challenges through the new normal - https://www.slideshare.net/paulyoungcga/new-normal-for-
canada-and-the-world-248752153
• The world continues to head through difficult times. The ability of the public sector to provide sustainable program spending will
bey key for the public sector - https://www.oecd.org/coronavirus/policy-responses/the-territorial-impact-of-covid-19-managing-the-
crisis-and-recovery-across-levels-of-government-a2c6abaf/
• Balancing the protection of the environment with growing the economy in a sustainable way -
https://www.slideshare.net/paulyoungcga/how-best-to-managed-the-circular-economy
• Government moving to digital model including assessing security, data, AI, and Platform -
https://ibm.box.com/s/6w39nl609pl1gv1p49lsp87fme7pjlwv o
• Zero-Trust becomes a key focus area for both the private and public sectors. https://www.linkedin.com/pulse/blog-how-best-
implement-zero-trust-security-paul-young/?published=t
• Blog – Rise of Cybersecurity Threats to both the Private and Public Sectors – Here is a brief look at cybersecurity and how to mitigate
the threats from cybersecurity attacks on both the private and public sectors. https://www.linkedin.com/pulse/blog-rise-
cybersecurity-threats-both-private-public-sectors-young/?published=t
• Gentile points out the two sides of the trend toward total digitalization. “With ‘going digital,’” she says, “we see organizations
collecting more information about their clients than ever. On the good side, you have a lot of data available for AI analysis. The
challenge is, you need a data governance framework that allows for the secure collection and organization of that data so that it can
be securely leveraged.” https://www.ibm.com/blogs/watson/2021/04/ai-governance-risk-compliance-whats-next/ This ties nicely
into my work on audit and risk management -https://ibm.box.com/s/noi1j6ixzl6ralxkm4g0zzs911wf6s76
PRESENTATION TITLE 5/30/2021 19
Blog – How to reform the Fiscal and Governance Model for the Public Sector
tbs-pssd-compendiu
m-salary-disclosed-2021-en-utf-8-2022-03-25.xlsx
Ontario just released
its 2021 Sunshine List of $100K+ earners. See it for yourself CBC News.pdf
Number of Ontario
teachers on Sunshine List doubles Toronto Sun.pdf
Owen Sound fire
arbitration decision will produce 'substantial savings' Owen Sound Sun Times.pdf
Kenora, Ont., mayor
calls for provincial help as municipal policing costs skyrocket CBC News.pdf
Pandemic hiring
boom Government added nearly 20,000 staff in one year Ottawa Citizen.pdf
'There is going to be
a cost' Federal carbon pricing to generate 'net loss' for most households, PBO finds National Post.pdf
CCA budget
submission Infrastructure spending needs to close ‘serious gaps’ - constructconnect.com.pdf
What needs to be
fixed in Quebec's daycare system CBC News.pdf
• Global digital
competitiveness country ranking 2021 Statista.pdf
How Public Sector
Organizations Will Transform in 2022 Salesforce.pdf
The era of big
government is right now. Plus three more takeaways from WA lawmakers’ session The Seattle Times.pdf
Summary:
I have written many presentations and blogs over the years on transforming the public sector. The
public sector needs to reform its model including stronger crisis and risk management planning and
analysis, creating new a compliance group that ensure all oversight agencies are free from partisan
policies, governments need to learn to live within its means, all program spending should undertake a
program review, taxation focus should be on tax fairness, policies should address issues like wage
reform or pension reform or other reforms.
1. Sunshine list - https://torontosun.com/news/provincial/number-of-ontario-teachers-on-
sunshine-list-doubles or https://www.cbc.ca/news/canada/toronto/ontario-2021-sunshine-list-
1.6397437
2. Arbitration model - https://www.owensoundsuntimes.com/news/local-news/owen-sound-fire-
arbitration-decision-will-produce-substantial-savings
3. OPP costing - https://www.cbc.ca/news/canada/thunder-bay/kenora-opp-costs-1.6271300
4. Public sector payroll - https://ottawacitizen.com/business/local-business/pandemic-hiring-
boom-federal-government-added-nearly-20000-workers-in-a-single-year
5. Tax neutral - https://nationalpost.com/news/politics/there-is-going-to-be-a-cost-federal-
carbon-pricing-to-generate-net-loss-for-households-pbo-finds
6. Infrastructure gap - https://canada.constructconnect.com/dcn/news/government/2022/03/cca-
budget-submission-infrastructure-spending-needs-to-close-serious-gaps
7. Childcare - https://www.cbc.ca/news/canada/montreal/quebec-daycare-problems-1.6096763
8. Public sector continues to drag its feet on digital adoption -
https://www.statista.com/statistics/1042743/worldwide-digital-competitiveness-rankings-by-
country/ and https://www.salesforce.com/blog/predictions-public-sector-organizations/
9. Era of big government - https://www.seattletimes.com/seattle-news/politics/the-era-of-big-
government-is-right-now-plus-three-more-takeaways-from-wa-lawmakers-session/