Expenditure Estimates for the Ministry of Education (2024-25)
The 2024-2025 Expenditure Estimates set out details of the operating and capital spending requirements of the Ministry of Education for the fiscal year commencing April 1, 2024.
Summary
The Ministry of Education is responsible for Kindergarten to Grade 12 education for all students in English, French and Catholic publicly-funded education systems and in provincially operated schools in addition to early years and child care policies and programs. The Ministry is committed to ensuring children and students have the skills and knowledge they need to reach their full potential and achieve lifelong success, through legislation, policy, funding models and in partnership with school boards and authorities, municipalities, agencies and a range of other partners involved in supporting children and students in safe, inclusive and supportive learning environments.
Ministry program summary
| Vote | Program | Estimates 2024-25 $ | Estimates 2023-24 $ | Difference between 2024-25 and 2023-24 $ | Actual 2022-23 $ |
|---|---|---|---|---|---|
Operating expense | |||||
| 1001 | Ministry Administration Program | 24,913,300 | 21,416,100 | 3,497,200 | 27,981,696 |
| 1002 | Elementary and Secondary Education Program | 29,394,255,700 | 30,858,633,400 | (1,464,377,700) | 27,399,924,869 |
| 1003 | Community Services Information and Information Technology Cluster | 56,453,300 | 56,231,200 | 222,100 | 50,425,570 |
| 1004 | Child Care and Early Years Programs | 5,333,920,700 | 4,462,792,200 | 871,128,500 | 3,617,718,915 |
| Total operating expense to be voted | 34,809,543,000 | 35,399,072,900 | (589,529,900) | 31,096,051,050 | |
| Statutory appropriations | 1,700,083,187 | 1,711,083,187 | (11,000,000) | 1,661,082,346 | |
| Ministry total operating expense | 36,509,626,187 | 37,110,156,087 | (600,529,900) | 32,757,133,396 | |
| Consolidation Adjustment - Office des télécommunications éducatives de langue française de l'Ontario (TFO) | 3,920,000 | 3,873,700 | 46,300 | 11,110,288 | |
| Consolidation Adjustment - Ontario Health | - | - | - | (392,500) | |
| Consolidation Adjustment- Education Quality and Accountability Office | (660,600) | (377,500) | (283,100) | (1,540,630) | |
| Consolidation Adjustment - Ontario Educational Communications Authority (TVO) | 14,436,100 | 12,004,200 | 2,431,900 | 7,942,827 | |
| Consolidation Adjustment - School Board Trust Debt Payment Reclassification | (65,723,500) | (65,723,500) | - | (65,836,548) | |
| Consolidation Adjustment - Schools | 845,346,300 | (810,899,000) | 1,656,245,300 | 1,801,650,496 | |
| Consolidation Adjustment - Colleges | (25,421,200) | (24,072,200) | (1,349,000) | (25,999,586) | |
| Consolidation Adjustment - Hospitals | (10,481,300) | (8,283,800) | (2,197,500) | (9,908,207) | |
| Consolidation Adjustment - Science North | (1,200,000) | - | (1,200,000) | (750,000) | |
| Consolidation Adjustment - Ontario Science Centre | (1,000,000) | - | (1,000,000) | - | |
| Consolidation Adjustment - General Real Estate Portfolio | (5,112,500) | (5,111,700) | (800) | (5,223,026) | |
| Total including consolidation and other adjustments | 37,263,729,487 | 36,211,566,287 | 1,052,163,200 | 34,468,186,510 | |
Operating assets | |||||
| 1002 | Elementary and Secondary Education Program | 1,000 | 1,000 | - | - |
| 1003 | Community Services Information and Information Technology Cluster | 1,000 | 1,000 | - | - |
| Total operating assets to be voted | 2,000 | 2,000 | - | - | |
| Ministry total operating assets | 2,000 | 2,000 | - | - | |
Capital expense | |||||
| 1002 | Elementary and Secondary Education Program | 2,333,597,400 | 1,995,357,000 | 338,240,400 | 1,794,777,209 |
| 1004 | Child Care and Early Years Programs | 222,427,600 | 222,545,500 | (117,900) | 1,975,567 |
| Total capital expense to be voted | 2,556,025,000 | 2,217,902,500 | 338,122,500 | 1,796,752,776 | |
| Statutory appropriations | 3,609,100 | 4,486,000 | (876,900) | 3,932,370 | |
| Ministry total capital expense | 2,559,634,100 | 2,222,388,500 | 337,245,600 | 1,800,685,146 | |
| Consolidation Adjustment - Office des télécommunications éducatives de langue française de l'Ontario (TFO) | 961,900 | 1,570,700 | (608,800) | 1,279,271 | |
| Consolidation Adjustment - Ontario Educational Communications Authority (TVO) | 794,200 | 494,600 | 299,600 | 1,413,188 | |
| Consolidation Adjustment - Education Quality and Accountability Office | 225,000 | 200,000 | 25,000 | 153,854 | |
| Consolidation Adjustment - Schools | (506,053,300) | (180,622,400) | (325,430,900) | 34,890,287 | |
| Consolidation Adjustment - Federal - Flowthrough expense Reversal | (5,041,900) | (38,725,800) | 33,683,900 | (100,229,235) | |
| Consolidation Adjustment - General Real Estate Portfolio | (8,611,500) | (8,611,500) | - | (4,642,545) | |
| Total including consolidation and other adjustments | 2,041,908,500 | 1,996,694,100 | 45,214,400 | 1,733,549,966 | |
Capital assets | |||||
| 1002 | Elementary and Secondary Education Program | 438,500 | 438,500 | - | 2,128,550 |
| 1004 | Child Care and Early Years Programs | 4,709,200 | 1,000 | 4,708,200 | - |
| Total capital assets to be voted | 5,147,700 | 439,500 | 4,708,200 | 2,128,550 | |
| Ministry total capital assets | 5,147,700 | 439,500 | 4,708,200 | 2,128,550 | |
| Ministry total operating and capital including consolidation and other adjustments (not including assets) | 39,305,637,987 | 38,208,260,387 | 1,097,377,600 | 36,201,736,476 | |
Reconciliation to previously published data
| Operating expense | Estimates 2023-24 $ | Actual 2022-23 $ |
|---|---|---|
| Total operating expense previously published | 34,058,956,087 | 32,757,279,674 |
| Government reorganization | ||
Transfer of functions to other ministries | - | (146,278) |
| Supplementary Estimates | ||
2023-24 Supplementary Estimates | 3,051,200,000 | - |
| Restated total operating expense | 37,110,156,087 | 32,757,133,396 |
Ministry Administration Program - Vote 1001
To provide the overall direction required for the Ministry of Education to meet its objectives and to provide the administrative and support services for the operational programs of the ministry.
Vote summary
| Item number | Item | Estimates 2024-25 $ | Estimates 2023-24 $ | Difference between 2024-25 and 2023-24 $ | Actual 2022-23 $ |
|---|---|---|---|---|---|
Operating expense | |||||
| 1 | Ministry Administration | 24,913,300 | 21,416,100 | 3,497,200 | 27,981,696 |
| Total operating expense to be voted | 24,913,300 | 21,416,100 | 3,497,200 | 27,981,696 | |
| S | Minister's Salary, the Executive Council Act | 47,841 | 47,841 | - | 49,301 |
| S | Parliamentary Assistants’ Salaries, the Executive Council Act | 32,346 | 32,346 | - | 28,274 |
| S | Bad Debt expense, the Financial Administration Act | 1,000 | 1,000 | - | - |
| Total statutory appropriations | 81,187 | 81,187 | - | 77,575 | |
| Total operating expense | 24,994,487 | 21,497,287 | 3,497,200 | 28,059,271 | |
Standard account by item and sub-items
| Vote- Item number | Standard account by item and sub-items | Amount $ | Amount $ | |
|---|---|---|---|---|
Operating expense | ||||
| 1001-1 | Ministry Administration | |||
Salaries and wages | 18,341,700 | |||
Employee benefits | 2,619,200 | |||
Transportation and communication | 404,500 | |||
Services | 11,773,100 | |||
Supplies and equipment | 314,500 | |||
| Subtotal | 33,453,000 | |||
| Less: Recoveries | 8,539,700 | |||
| Total operating expense to be voted | 24,913,300 | |||
| Sub-Items: | ||||
| Main Office | ||||
Salaries and wages | 3,390,800 | |||
Employee benefits | 404,700 | |||
Transportation and communication | 153,800 | |||
Services | 127,600 | |||
Supplies and equipment | 61,500 | 4,138,400 | ||
| Financial and Administrative Services | ||||
Salaries and wages | 8,130,900 | |||
Employee benefits | 1,238,500 | |||
Transportation and communication | 93,700 | |||
Services | 1,215,700 | |||
Supplies and equipment | 54,900 | |||
Subtotal | 10,733,700 | |||
Less: Recoveries | 1,031,000 | 9,702,700 | ||
| Human Resources | ||||
Salaries and wages | 2,528,800 | |||
Employee benefits | 360,500 | |||
Transportation and communication | 46,000 | |||
Services | 103,700 | |||
Supplies and equipment | 31,500 | |||
Subtotal | 3,070,500 | |||
Less: Recoveries | 148,700 | 2,921,800 | ||
| Communications Services | ||||
Salaries and wages | 4,271,200 | |||
Employee benefits | 598,100 | |||
Transportation and communication | 111,000 | |||
Services | 6,299,400 | |||
Supplies and equipment | 166,600 | |||
Subtotal | 11,446,300 | |||
Less: Recoveries | 6,143,400 | 5,302,900 | ||
| Legal Services | ||||
Salaries and wages | 20,000 | |||
Employee benefits | 17,400 | |||
Services | 4,026,700 | |||
Subtotal | 4,064,100 | |||
Less: Recoveries | 1,216,600 | 2,847,500 | ||
| Total operating expense to be voted | 24,913,300 | |||
| Statutory appropriations | ||||
| Statutory | Minister's Salary, the Executive Council Act | 47,841 | ||
| Statutory | Parliamentary Assistants’ Salaries, the Executive Council Act | 32,346 | ||
| Statutory appropriations | ||||
Other transactions | ||||
| Statutory | Bad Debt expense, the Financial Administration Act | 1,000 | ||
| Total operating expense for Ministry Administration Program | 24,994,487 | |||
Elementary and Secondary Education Program - Vote 1002
To provide policy and program direction, and financial support to publicly funded school boards, provincial and demonstration schools, school authorities, agencies and Indigenous partners and organizations in Ontario, while fostering and sustaining a high-quality education system for every student in the province which includes student mental health and well-being as a foundation in order to prepare students with the skills and knowledge they need to be successful in school, work and life. As the ministry continues to focus on students' strengths and needs required to reach their potential, it also focuses on mental health, well-being, inclusion, identifying and removing systemic barriers including for students with special education needs and disabilities, and collaborates with parents and partners to ensure learners, as a whole, remain the main focus.
Vote summary
| Item number | Item | Estimates 2024-25 $ | Estimates 2023-24 $ | Difference between 2024-25 and 2023-24 $ | Actual 2022-23 $ |
|---|---|---|---|---|---|
Operating expense | |||||
| 1 | Policy and Program Delivery | 29,240,543,200 | 30,707,305,100 | (1,466,761,900) | 27,267,685,968 |
| 2 | Educational Operations | 153,712,500 | 151,328,300 | 2,384,200 | 132,238,901 |
| Total operating expense to be voted | 29,394,255,700 | 30,858,633,400 | (1,464,377,700) | 27,399,924,869 | |
| S | Teachers' Pension Plan | 1,700,000,000 | 1,711,000,000 | (11,000,000) | 1,661,004,769 |
| S | Bad Debt expense, the Financial Administration Act | 1,000 | 1,000 | - | - |
| Total statutory appropriations | 1,700,001,000 | 1,711,001,000 | (11,000,000) | 1,661,004,769 | |
| Total operating expense | 31,094,256,700 | 32,569,634,400 | (1,475,377,700) | 29,060,929,638 | |
Operating assets | |||||
| 4 | Policy and Program Delivery | 1,000 | 1,000 | - | - |
| Total operating assets to be voted | 1,000 | 1,000 | - | - | |
| Total operating assets | 1,000 | 1,000 | - | - | |
Capital expense | |||||
| 3 | Support for Elementary and Secondary Education | 2,333,596,400 | 1,995,356,000 | 338,240,400 | 1,794,777,209 |
| 5 | Elementary and Secondary Education – expense related to capital assets | 1,000 | 1,000 | - | - |
| Total capital expense to be voted | 2,333,597,400 | 1,995,357,000 | 338,240,400 | 1,794,777,209 | |
| S | Amortization, the Financial Administration Act | 1,812,000 | 2,688,900 | (876,900) | 2,388,033 |
| Total statutory appropriations | 1,812,000 | 2,688,900 | (876,900) | 2,388,033 | |
| Total capital expense | 2,335,409,400 | 1,998,045,900 | 337,363,500 | 1,797,165,242 | |
Capital assets | |||||
| 6 | Elementary and Secondary Education | 438,500 | 438,500 | - | 2,128,550 |
| Total capital assets to be voted | 438,500 | 438,500 | - | 2,128,550 | |
| Total capital assets | 438,500 | 438,500 | - | 2,128,550 | |
Standard account by item and sub-items
| Vote- Item number | Standard account by item and sub-items | Amount $ | Amount $ | |
|---|---|---|---|---|
Operating expense | ||||
| 1002-1 | Policy and Program Delivery | |||
Salaries and wages | 69,356,200 | |||
Employee benefits | 10,371,100 | |||
Transportation and communication | 3,590,000 | |||
Services | 44,078,200 | |||
Supplies and equipment | 327,800 | |||
Transfer payments | ||||
School Board operating Grants | 21,255,047,400 | |||
Education Property Tax Non-Cash expense | 7,093,457,600 | |||
School Board Debt Service Costs | 297,555,200 | |||
Responsive Education Programs | 297,750,200 | |||
Funding to External Partners | 105,104,200 | |||
Official Languages Projects | 32,718,600 | |||
Education Quality and Accountability Office | 28,686,200 | |||
Partner Sustainability Grants | 2,500,500 | |||
Provincial Benefits Trusts | 1,000 | 29,112,820,900 | ||
| Subtotal | 29,240,544,200 | |||
| Less: Recoveries | 1,000 | |||
| Total operating expense to be voted | 29,240,543,200 | |||
| 1002-2 | Educational Operations | |||
Salaries and wages | 46,225,100 | |||
Employee benefits | 6,848,300 | |||
Transportation and communication | 1,059,100 | |||
Services | 14,974,200 | |||
Supplies and equipment | 3,988,100 | |||
Transfer payments | ||||
Ontario Educational Communications Authority (TVO) | 50,462,900 | |||
Office des télécommunications éducatives de langue française de l'Ontario (TFO) | 30,216,000 | |||
Provincial Schools Student Enhancement Program | 100,000 | |||
Payments in lieu of municipal taxation | 63,800 | 80,842,700 | ||
| Subtotal | 153,937,500 | |||
| Less: Recoveries | 225,000 | |||
| Total operating expense to be voted | 153,712,500 | |||
| Statutory appropriations Teachers' Pension Plan | ||||
Transfer payments | ||||
| Statutory | Government Costs, the Teachers' Pension Act | 1,700,000,000 | ||
| Statutory appropriations | ||||
Other transactions | ||||
| Statutory | Bad Debt expense, the Financial Administration Act | 1,000 | ||
| Total operating expense for Elementary and Secondary Education Program | 31,094,256,700 | |||
Operating assets | ||||
| 1002-4 | Policy and Program Delivery | |||
Deposits and prepaid expenses | 1,000 | |||
| Total operating assets to be voted | 1,000 | |||
| Total operating assets for Elementary and Secondary Education Program | 1,000 | |||
Capital expense | ||||
| 1002-3 | Support for Elementary and Secondary Education | |||
Transfer payments | ||||
School Board capital Grants | 2,138,780,800 | |||
School Board – capital Funding for Child Care | 167,992,500 | |||
Early Learning Program | 8,412,600 | |||
Investing in Canada Infrastructure Program (ICIP) | 7,263,000 | |||
Ontario Educational Communications Authority (TVO) | 1,536,000 | |||
Office des télécommunications éducatives de langue française de l'Ontario (TFO) | 1,000,000 | 2,324,984,900 | ||
Other transactions | ||||
Support for Elementary and Secondary Education | 8,611,500 | |||
| Total capital expense to be voted | 2,333,596,400 | |||
| 1002-5 | Elementary and Secondary Education – expense related to capital assets | |||
Other transactions | 1,000 | |||
| Total capital expense to be voted | 1,000 | |||
| Statutory appropriations | ||||
Other transactions | ||||
| Statutory | Amortization, the Financial Administration Act | 1,812,000 | ||
| Total capital expense for Elementary and Secondary Education Program | 2,335,409,400 | |||
Capital assets | ||||
| 1002-6 | Elementary and Secondary Education | |||
Information technology hardware | 437,500 | |||
Business application software - asset costs | 1,000 | |||
| Total capital assets to be voted | 438,500 | |||
| Total capital assets for Elementary and Secondary Education Program | 438,500 | |||
Community Services Information and Information Technology Cluster - Vote 1003
The Community Services I&IT Cluster (CSC) is the strategic information and information technology (I&IT) partner for five ministries including the ministries of Education, Colleges and Universities, Municipal Affairs and Housing, Citizenship and Multiculturalism, and Tourism, Culture and Sport. CSC provides strategic advice and leadership on the effective use of IT and Digital, ensuring that security, integrity and the protection of privacy, balanced with transparency, are key. To achieve this, CSC partners with ministries to deliver digital services that are:
- citizen - and user-centric – making government services accessible, simple to use, and convenient, while ensuring the security/protection of information and helping OPS employees do their jobs better
- more efficient – from reusing and leveraging new technology, to fueling transformation across the entire service delivery chain
- transforming the business of government – collaborating with ministries is critical, as IT investments are based on business outcomes
Vote summary
| Item number | Item | Estimates 2024-25 $ | Estimates 2023-24 $ | Difference between 2024-25 and 2023-24 $ | Actual 2022-23 $ |
|---|---|---|---|---|---|
Operating expense | |||||
| 1 | Community Services Information and Information Technology Cluster | 56,453,300 | 56,231,200 | 222,100 | 50,425,570 |
| Total operating expense to be voted | 56,453,300 | 56,231,200 | 222,100 | 50,425,570 | |
| Total operating expense | 56,453,300 | 56,231,200 | 222,100 | 50,425,570 | |
Operating assets | |||||
| 2 | Community Services Information and Information Technology Cluster | 1,000 | 1,000 | - | - |
| Total operating assets to be voted | 1,000 | 1,000 | - | - | |
| Total operating assets | 1,000 | 1,000 | - | - | |
Standard account by item and sub-items
| Vote- Item number | Standard account by item and sub-items | Amount $ | |
|---|---|---|---|
Operating expense | |||
| 1003-1 | Community Services Information and Information Technology Cluster | ||
Salaries and wages | 37,992,000 | ||
Employee benefits | 4,418,300 | ||
Transportation and communication | 647,500 | ||
Services | 54,950,100 | ||
Supplies and equipment | 285,000 | ||
| Subtotal | 98,292,900 | ||
| Less: Recoveries | 41,839,600 | ||
| Total operating expense to be voted | 56,453,300 | ||
| Total operating expense for Community Services Information and Information Technology Cluster | 56,453,300 | ||
Operating assets | |||
| 1003-2 | Community Services Information and Information Technology Cluster | ||
Deposits and prepaid expenses | 1,000 | ||
| Total operating assets to be voted | 1,000 | ||
| Total operating assets for Community Services Information and Information Technology Cluster | 1,000 | ||
Child Care and Early Years Programs - Vote 1004
The government knows that a strong child care and early years system plays a key role in helping families raise their children. The government is committed to ensuring children and families have access to a range of healthy, affordable, inclusive, safe, and high-quality early years and child care programs where parents have the flexibility to choose options that work best for their families.
Vote summary
| Item number | Item | Estimates 2024-25 $ | Estimates 2023-24 $ | Difference between 2024-25 and 2023-24 $ | Actual 2022-23 $ |
|---|---|---|---|---|---|
Operating expense | |||||
| 1 | Policy Development and Program Delivery | 5,333,920,700 | 4,462,792,200 | 871,128,500 | 3,617,718,915 |
| Total operating expense to be voted | 5,333,920,700 | 4,462,792,200 | 871,128,500 | 3,617,718,915 | |
| S | Bad Debt expense, the Financial Administration Act | 1,000 | 1,000 | - | 2 |
| Total statutory appropriations | 1,000 | 1,000 | - | 2 | |
| Total operating expense | 5,333,921,700 | 4,462,793,200 | 871,128,500 | 3,617,718,917 | |
Capital expense | |||||
| 2 | Child Care capital | 222,426,600 | 222,544,500 | (117,900) | 1,975,567 |
| 5 | Child Care – expense related to capital assets | 1,000 | 1,000 | - | - |
| Total capital expense to be voted | 222,427,600 | 222,545,500 | (117,900) | 1,975,567 | |
| S | Amortization, the Financial Administration Act | 1,797,100 | 1,797,100 | - | 1,544,337 |
| Total statutory appropriations | 1,797,100 | 1,797,100 | - | 1,544,337 | |
| Total capital expense | 224,224,700 | 224,342,600 | (117,900) | 3,519,904 | |
Capital assets | |||||
| 4 | Child Care IT Modernization | 4,709,200 | 1,000 | 4,708,200 | - |
| Total capital assets to be voted | 4,709,200 | 1,000 | 4,708,200 | - | |
| Total capital assets | 4,709,200 | 1,000 | 4,708,200 | - | |
Standard account by item and sub-items
| Vote- Item number | Standard account by item and sub-items | Amount $ | Amount $ | |
|---|---|---|---|---|
Operating expense | ||||
| 1004-1 | Policy Development and Program Delivery | |||
Salaries and wages | 18,408,000 | |||
Employee benefits | 2,255,600 | |||
Transportation and communication | 100,000 | |||
Services | 11,537,400 | |||
Supplies and equipment | 50,000 | |||
Transfer payments | ||||
Child Care and Early Years | 5,013,598,000 | |||
Ontario Child Care Tax Credit | 287,971,700 | 5,301,569,700 | ||
| Total operating expense to be voted | 5,333,920,700 | |||
| Statutory appropriations | ||||
Other transactions | ||||
| Statutory | Bad Debt expense, the Financial Administration Act | 1,000 | ||
| Total operating expense for Child Care and Early Years Programs | 5,333,921,700 | |||
Capital expense | ||||
| 1004-2 | Child Care capital | |||
Transfer payments | ||||
Child Care and Early Years capital | 222,426,600 | |||
| Total capital expense to be voted | 222,426,600 | |||
| 1004-5 | Child Care – expense related to capital assets | |||
Other transactions | 1,000 | |||
| Total capital expense to be voted | 1,000 | |||
| Statutory appropriations | ||||
Other transactions | ||||
| Statutory | Amortization, the Financial Administration Act | 1,797,100 | ||
| Total capital expense for Child Care and Early Years Programs | 224,224,700 | |||
Capital assets | ||||
| 1004-4 | Child Care IT Modernization | |||
Business application software - asset costs | 4,709,200 | |||
| Total capital assets to be voted | 4,709,200 | |||
| Total capital assets for Child Care and Early Years Programs | 4,709,200 | |||
Footnotes
- footnote[1] Back to paragraph Total operating expense includes statutory appropriations, special warrants and total operating expense to be voted.