Business leaders in Northern Ireland have called for urgent public sector reforms to help off-set anticipated funding cuts of up to £2bn over the next four years.
The Confederation of British Industry Northern Ireland wants to see the introduction of an immediate pay freeze and revised pension arrangements for the public sector.
It says that while public expenditure has almost doubled since 2000, productivity has fallen.
As of December 2008, the public sector accounted for more than 30% of the total workforce in Northern Ireland.
CBI Northern Ireland claims that average public sector earnings are 27% higher than in the private sector.
It wants to see the introduction of water charges, which it says could raise more than £200m a year, and an increase in domestic rates and MOT charges.
It says recent policy initiatives, such as the introduction of free prescriptions and free transport for the over-60s, should be reversed.
The report comes a day after Northern Ireland's Finance Minister Sammy Wilson warned that the budget could be cut by more than £2bn over the next four years.
The British Chancellor reveals his UK-wide spending review on the 20 October.
