This presentation looks at different aspects of government including taxation and the delivery of social programs. COVID19 told the world many things including how government needs to change on how it operates.

1. Reforming
all levels of
the Public
Sector
PAUL YOUNG CPA CGA
JUNE 31, 2020

2. Paul Young - Bio
• CPA, CGA
• Academia (PF1, FA4 and MS2)
• SME – Risk Management
• SME – Close, Consolidate and Reporting
• SME – Public Policy
• SME – Emerging Technology
• SME – Financial Solutions
• SME – Business Process Change
• SME – Supply Chain Management
Contact information:
Paul_Young_CGA@Hotmail.com

3. Municipal and Local Government
1. Taxation
2. Operational Expenses
3. Fiscal Management
4. Pandemic / COVI19 Impact
5. A need for Rural vs Urban Strategy
6. Economic Development
7. Public Safety / Policing and the Legal System
8. Firefighting
9. Broken Arbitration
10. Infrastructure
11. Summary
12. Training/Learning Development

4. Taxation

5. Operational
Expenses

6. Fiscal Management
1. Many local cities have fiscal management issues including pension shortfalls - https://www.slideshare.net/paulyoungcga/state-and-
local-government-united-stats-what-needs-to-change
2. More money is required as part of supporting local govt - https://www.ncsl.org/research/fiscal-policy/state-fiscal-responses-to-covid-
19.aspx
3. All local government need to implement more performance and operational audits -
https://www.slideshare.net/paulyoungcga/search_my_uploads?type=&new=&q=audit
4. Many cities have budget holes including high taxes - https://www.forbes.com/sites/mayrarodriguezvalladares/2019/01/29/americas-
largest-cities-are-practically-broke/#3a201b372ebb
5. Canadian Cities – Transparency ranking - https://psdrcs.com/open-cities-index2019/ and per capita spending -
https://everythinggp.com/2020/06/17/ctf-report-calls-for-alberta-municipalities-to-curtail-spending-amid-downturn/

7. Public vs Private Sector Wages
Source - https://www.fraserinstitute.org/studies/comparing-government-and-private-sector-compensation-in-canada-2020 https://www.globenewswire.com/news-release/2020/01/30/1977289/0/en/Fraser-
Institute-News-Release-Public-sector-workers-in-Atlantic-Canada-were-paid-11-9-per-cent-higher-wages-than-comparable-private-sector-workers-in-2018.html or
https://www.fraserinstitute.org/article/trudeau-government-must-rein-in-compensation-for-government-workers
• Nova Scotia’s premier says public-sector workers will have to
dampen their wage expectations in the coming years as the
province grapples with a projected $853-million deficit as a result
of the COVID-19 pandemic. Source -
https://www.canadianmanufacturing.com/financing/fight-against-
nova-scotias-deficit-will-need-co-operation-of-labour-premier-
258215/
• All levels of government will need to tackle their operational
expenses include wage/benefit reforms -
https://www.slideshare.net/paulyoungcga/analysis-wages-and-
employment-canada-may-2020

8. Pandemic /
COVID19
1. City of Windsor shortfall “An administrative report shows $11.2-million in lost
revenue at the end of April.” -
https://www.iheartradio.ca/am800/news/pandemic-having-major-impact-on-
city-finances-1.12325586
2. City of Regina shortfall – “Regina city council has approved a plan to make up for
a $20.7-million shortfall projected by the end of September due to the COVID-19
pandemic.” - https://leaderpost.com/news/local-news/regina-city-council-
approves-plan-to-make-up-projected-20-7-million-shortfall/
3. FCM –” FCM’s data shows municipalities facing a minimum of $10-15 billion in
near-term, non-recoverable losses due to COVID-19. That figure includes
foregone property taxes, utility charges and user fees—including an estimated
$400 million each month from lost transit ridership alone. At the same time,
municipalities are taking unprecedented steps to support public health and
safety.” https://fcm.ca/en/news-media/news-release/covid-19-municipalities-
seek-emergency-funding
4. US federal government provided local/municipal government support- “The US
Congress recently allotted US$67.5 billion for direct support to municipalities in
its COVID-19 relief package. Some experts believe a commensurate package for
Canadian municipalities would be in the range of $10 billion. CUPE represents
almost 200,000 workers in the municipal sector who work in public transit,
sanitation, roads, water, planning, public health, child care, and more. Their
essential work touches the lives of Canadians every day. ” -
https://business.financialpost.com/pmn/press-releases-pmn/business-wire-
news-releases-pmn/local-governments-need-federal-help-now-says-canadas-
largest-union

9. Rural vs
Urban
Strategy
2019 Election – Municipal Affairs
This is all about economic opportunity. People
will select a community based on their career
objectives.
@justintrudea supports large urbanized areas
as that is his base
@andrewscheer was part of a govt that
provided allot of support to rural areas.
https://www.slideshare.net/paulyoungcga/201
9-election-rural-areas-and-affairs-canada

10. Economic Development
Source - https://www.industryweek.com/the-economy/article/21136923/corporation-expansions-will-be-
in-suburbs-midsized-cities?utm_source=IY+IW+Daily+Headlines+-
+Morning&utm_medium=email&utm_campaign=CPS200717060&o_eid=7930I4506489J2B&rdx.ident%5Bp
ull%5D=omeda%7C7930I4506489J2B&oly_enc_id=7930I4506489J2B

11. Economic development
1. Cost and availability of land will see businesses re-thinking their expansion plans - https://www.brookings.edu/research/whos-to-blame-for-high-housing-costs-its-
more-complicated-than-you-think/
2. Automation will continue replace jobs - https://www.slideshare.net/paulyoungcga/technology-what-needs-to-happen-for-canada-and-the-world
3. All levels of government need to work together to better support in country solutions related to supply chain management -
https://www.slideshare.net/paulyoungcga/how-best-to-reshore-supply-chains
4. Retail will continue expand its online model - https://www.slideshare.net/paulyoungcga/ecommerce-whats-next
5. Transit systems will need to be overhaul as part of looking at the best way to move people around geographic areas - https://www.slideshare.net/paulyoungcga/mass-
transit-canada-whats-next
6. Countries around the world need to revisit how best handle the natural resources and AG sector - https://www.slideshare.net/paulyoungcga/how-best-to-get-goods-
to-market
7. Healthcare reforms are required as part of supporting local healthcare systems - https://www.slideshare.net/paulyoungcga/whats-next-for-global-healthcare-post-
covid19
8. Cities and local government need to address better ways to managed housing - https://www.slideshare.net/paulyoungcga/latest-news-housing-canada-june-2020
9. Training and education needs to be more accessible at a rural level - https://www.slideshare.net/paulyoungcga/human-capital-management-skills-and-education
10. Managing the cost of electricity and supply needs to be address - https://www.slideshare.net/paulyoungcga/electricty-the-grid-whats-next-for-co2-emissions

12. Public Safety and Policing
1. Defunding the police is not the answer to fixing both the public safety system and the legal/court system
2. There needs to be more oversight into both public safety and the court systems. This oversight includes more
audits as well as peer to peer review of performance related to judges, lawyers, etc.
3. There needs to be review of bail conditions as well as sentencing
Tweet – July 19, 2020
Why are mayors and police forces not having a summit via zoom on what needs to be done to resolve issues facing
public safety and the legal system?
https://www.slideshare.net/paulyoungcga/crime-and-public-safety-how-to-fix-a-broken-public-safety-and-legal-
system
@MayorJenny @chicagosmayor @KeishaBottoms @MayorOfLA @MjrCitiesChiefs

13. Firefighting
1. Key investments in both equipment and Staffing - https://www.bls.gov/ooh/protective-service/firefighters.htm or
https://www.businesswire.com/news/home/20200304005461/en/New-Study-Quantifies-Aerial-Firefighting-Effectiveness or
https://www.fireapparatusmagazine.com/2017/12/12/cain-uncertain-budgets/#gref
2. Trends - https://www.firerescue1.com/2019-year-review/articles/2020-trends-fire-service-leaders-predict-whats-ahead-in-the-new-
year-5BUYtz3wBpfy7Od7/
3. Changes in firefighting – Highrise http://www.chinadaily.com.cn/a/201910/24/WS5db14167a310cf3e35572501.html or
https://www.firehouse.com/apparatus/type/pumper/press-release/21110841/pierce-manufacturing-custom-fire-truck-builder-
pumpers-ladders-quints-rescues-puc-enforcer-pierce-manufacturing-introduces-new-ultra-highrise-pumper-at-china-fire-2019-
for-firefighting
1. Aerial firefighting https://interestingengineering.com/los-angeles-fire-department-turns-to-technology-to-fight-southern-california-fires
2. Building code - https://www.youtube.com/watch?v=AIWvVFnQtBs

14. Broken
Arbitration
City of Mississauga Fire Fighters – https://www.mississauga.com/news-story/7382325-city-of-mississauga-and-firefighters-union-
prepping-for-arbitration-to-settle-labour-dispute/
City of Owen Sound Fire Fighters - http://www.owensoundsuntimes.com/2017/01/17/owen-sound-aims-to-stem-fire-costs
Stratford City Police covering St.Marys - https://www.ourperth.ca/news-story/7144384-repercussions-in-perth-south-discussed-
due-to-st-marys-swap-to-stratford-police/
OPP costs hurting Municipalities - http://www.torontosun.com/2014/02/21/ontario-municipalities-and-ontario-provincial-police-
face-rising-policing-costs
London Fire Fighters - http://globalnews.ca/news/3377263/firefighters-city-of-london-reach-tentative-contract-after-nearly-7-
year-dispute/
Espanola Police - http://www.thesudburystar.com/2016/12/01/espanola-considers-going-with-opp-service
Public Safety and Kathleen Wynne - http://www.cbc.ca/news/canada/toronto/police-services-act-reform-strategy-for-safer-
ontario-1.3969134
Brockville and OPP - http://www.recorder.ca/2016/09/15/brockville-police-service-lauded-as-costing-looms
Suspended Officers - http://www.cbc.ca/news/canada/toronto/sunshine-list-police-officers-suspended-with-pay-1.4053012
Paramedics and Fire Department - http://tvo.org/article/current-affairs/the-next-ontario/why-ontarios-paramedics-dont-want-
firefighters-performing-emergency-care
Paramedics - http://cfjctoday.com/article/557388/paramedics-call-same-bargaining-rights-police-and-fire

15. Broken
Arbitration
Summary:
The current arbitration system is not based on a city’s ability to pay, but what other
departments are getting in terms of raises and compensation. A good union lawyer will
will research how other departments are paid including salary increases and wages
Councilors have complained for years that system is broken, but have done little in
terms of requesting the government to fix the arbitration settlement
Many cities, towns, municipalities, etc. are now re-looking at how they contained their
public safety costs. Some cities are now looking at composite department (Full-Time
and Part-time) or re-configuring their stations or outsourcing to OPP or cutting back the
the # of patrols by the OPP in their area.
Public Sector employees in general make about 12% more than people in the private
sector. Many municipal governments are strapped for cash as such are making tough
decision on their public safety budgets in terms of cost containment.
Other Sources
Public Safety – https://www.slideshare.net/paulyoungcga/government-policies-public-
safety-canada-june-2017
Municipal - https://www.slideshare.net/paulyoungcga/government-policies-and-issues-
issues-municipalities-and-cities-canada-june-2017

16. Infrastructure
@justintrudeau said there would emphasis on
infrastructure through different funding like
the infrastructure bank. The problem is the
infrastructure bank has done little in terms of
getting projects off the ground.
@andrewscheer was part of a govt that set up
dedicated funding for infrastructure
https://www.slideshare.net/paulyoungcga/201
9-election-construction-and-business-
investment-canada-june-2019

17. Provincial
1. Both Education and Healthcare need to be reformed - https://www.slideshare.net/paulyoungcga/education-
transforming-of-education-canada-and-around-the-world and
https://www.slideshare.net/paulyoungcga/reforming-healthcare
2. All program spending should go through more performance-based auditing -
https://www.slideshare.net/paulyoungcga/internal-audit-and-performance-base-auditing
3. Focus should be on expanding GDP including getting goods to market -
https://www.slideshare.net/paulyoungcga/canada-gdp-and-economy-truth-and-what-needs-to-change
4. Provinces need to work with federal and local governments as part of reforming government taxation and
program spending - https://www.slideshare.net/paulyoungcga/analysis-efficiency-and-effective-government-
canada-and-the-world

18. Federal Government
Focus areas
1. Social Spending
1. All programs should undertake a program review - https://www.slideshare.net/paulyoungcga/designing-
social-programs-and-tax-fairness-policies
2. Income tax reform –
1. Closing-down tax havens - https://www.slideshare.net/paulyoungcga/closing-down-of-tax-havens
2. Reforming the income tax act - https://www.slideshare.net/paulyoungcga/wealth-tax-does-the-world-
need-a-wealth-tax

19. Summary
1. There are many issues facing municipal and local government that need to be address as part
of reforming government
2. All levels of government need to have audited crisis and risk management plans -
https://www.slideshare.net/paulyoungcga/crisis-management-how-best-to-managed-a-crisis
3. More emphasis on economic development as part of expanding the tax base.
4. More emphasis on reforming public sector compensation -
https://www.slideshare.net/paulyoungcga/2019-election-public-sector-efficiency-canada-
july-2019
5. Innovation needs to be considered in terms of addressing the issues facing infrastructure
6. Innovation needs to be considered in terms of fixing systemic issues with housing -
https://www.slideshare.net/paulyoungcga/latest-new-housing-market-canada-april-2020
7. Automation and the government
1. AI - https://www.ipsoft.com/2018/09/24/ai-has-massive-potential-for-government-
agencies/?utm_campaign=Amelia-
Search&utm_term=&utm_medium=ppc&utm_source=adwords&hsa_cam=6973691898&hsa_grp=83695
928847&hsa_mt=b&hsa_kw=&hsa_src=g&hsa_ver=3&hsa_acc=8919316266&hsa_tgt=dsa-
402123986380&hsa_net=adwords&hsa_ad=409333054759&gclid=Cj0KCQjwgo_5BRDuARIsADDEntQefFX
VuaQZ9r1bqKrsXE5Rq-lG_jLtGStQM9N4XAl7GdFDa5Cvg5MaAs46EALw_wcB
2. RPA - https://digital.gov/communities/rpa/
3. Chatbots - https://newsroom.ibm.com/2020-04-02-IBM-Offers-Watson-Assistant-for-Citizens-to-Provide-
Responses-to-COVID-19-Questions
4. Audits - https://www.slideshare.net/paulyoungcga/internal-audit-and-performance-base-auditing

20. Training and Development
If you like to learn more about
trade and/or other subjects as
part of your professional
learning and development then
feel free to review my material
on https://www.udemy.com/
(search Paul Young CPA CGA)
These subjects address how to
fixed issues with housing and/or
systemic issues related to
economy including government
policies