Expenditure Estimates for the Treasury Board Secretariat (2025–26)

The 2025–2026 Expenditure Estimates set out details of the operating and capital spending requirements of the Treasury Board Secretariat for the fiscal year commencing April 1, 2025.

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Summary

Treasury Board Secretariat (TBS) provides leadership and advisory services that support evidence-based decision-making, prudent financial and risk management, transparency, accountability, transformation and modernization efforts across the public sector in Ontario. TBS strengthens the way government is managed and helps to ensure value for money in government spending and results for Ontarians. TBS also serves as the enterprise Employer during collective bargaining with unions; provides oversight over labour relations between the government and the Ontario Public Service (OPS) and broader public sector; provides enterprise pay and benefits services and job classification services; delivers human resources services to all ministries; offers enterprise level executive recruitment, learning and development, talent management, and recruiting of youth and new professionals; provides oversight of corporate policy and agency governance; provides leadership on public service ethics, engagement, antiracism, inclusion and diversity in the OPS; delivers management consulting services for organizational transformation; provides human resources policy function; provides internal audit function; and oversees enterprise risk management.

Ministry program summary

Operating expense
Vote	Program	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
3401	Ministry Administration Program	28,970,600	27,539,900	1,430,700	27,093,192
3402	Labour Relations and Compensation	134,388,300	133,133,000	1,255,300	68,285,080
3403	Employee and Pensioner Benefits (Employer Share) Program	1,814,999,000	1,368,000,000	446,999,000	1,342,268,016
3404	Treasury Board Support Program	2,870,997,500	2,348,957,200	522,040,300	33,115,114
3405	Centre for People, Culture and Talent Program	81,574,200	76,359,800	5,214,400	100,663,885
3411	Bulk Media Buy Program	51,949,200	51,949,200	-	-
3412	Office of the Comptroller General	57,466,000	54,280,000	3,186,000	52,417,672
	Total operating expense to be voted	5,040,344,800	4,060,219,100	980,125,700	1,623,842,959
	Statutory appropriations	300,588,187	223,587,187	77,001,000	(306,230,300)
	Ministry total operating expense	5,340,932,987	4,283,806,287	1,057,126,700	1,317,612,659
	Consolidation adjustment — Employee and Pensioner Benefits	(50,000,000)	(45,000,000)	(5,000,000)	(50,868,048)
	Other adjustments — Non-cash Actuarial Adjustment for Pensions and Retiree Benefits	(537,505,000)	(323,005,000)	(214,500,000)	-
	Other adjustments — Bill 124	-	-	-	(22,543,447)
	Consolidation adjustment — General Real Estate Portfolio	-	-	-	(2,706,810)
	Total including consolidation and other adjustments	4,753,427,987	3,915,801,287	837,626,700	1,241,494,354

Operating assets
Vote	Program	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
	Statutory appropriations	1,000	1,000	-	1,313,701,419
	Ministry total operating assets	1,000	1,000	-	1,313,701,419

Capital expense
Vote	Program	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
3401	Ministry Administration Program	1,000	1,000	-	-
3402	Labour Relations and Compensation	1,000	1,000	-	-
3404	Treasury Board Support Program	175,001,000	100,661,000	74,340,000	5,714,236
	Total capital expense to be voted	175,003,000	100,663,000	74,340,000	5,714,236
	Statutory appropriations	3,499,200	2,075,000	1,424,200	1,367,368
	Ministry total capital expense	178,502,200	102,738,000	75,764,200	7,081,604
	Consolidation adjustment — General Real Estate Portfolio	-	-	-	(3,345,713)
	Total including consolidation and other adjustments	178,502,200	102,738,000	75,764,200	3,735,891

Capital assets
Vote	Program	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
3401	Ministry Administration Program	1,000	1,000	-	-
3402	Labour Relations and Compensation	1,000	1,000	-	-
3404	Treasury Board Support Program	6,491,000	13,783,400	(7,292,400)	6,049,057
	Total capital assets to be voted	6,493,000	13,785,400	(7,292,400)	6,049,057
	Ministry total capital assets	6,493,000	13,785,400	(7,292,400)	6,049,057
	Ministry total operating and capital including consolidation and other adjustments (not including assets)	4,931,930,187	4,018,539,287	913,390,900	1,245,230,245

Reconciliation to previously published data

Operating expense	Estimates 2024–25 $	Actual 2023–24 $
Total operating expense previously published^{footnote 1[1]}	4,710,333,687	1,493,707,502
Government reorganization
Transfer of functions to other ministries	(426,527,400)	(176,094,843)
Restated total operating expense	4,283,806,287	1,317,612,659

Capital expense	Estimates 2024–25 $	Actual 2023–24 $
Total capital expense previously published^{footnote 2[2]}	108,741,000	13,111,431
Government reorganization
Transfer of functions to other ministries	(6,003,000)	(6,029,827)
Restated total capital expense	102,738,000	7,081,604

Capital assets	Estimates 2024–25 $	Actual 2023–24 $
Total capital assets previously published^{footnote 3[3]}	13,786,400	6,049,057
Government reorganization
Transfer of functions to other ministries	(1,000)	-
Restated total capital assets	13,785,400	6,049,057

Ministry Administration Program — Vote 3401

The Ministry Administration Program provides administrative and support services to enable the ministry to deliver results to support the government’s objectives and fiscal priorities. Its functions include financial and human resource management. The program also provides legal and communications services. The program assists and supports ministry program areas in achieving their business goals.

Vote summary

Operating expense
Item number	Item	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
1	Ministry Administration	28,970,600	27,539,900	1,430,700	27,093,192
	Total operating expense to be voted	28,970,600	27,539,900	1,430,700	27,093,192
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	-	23,751
S	Bad Debt expense, the Financial Administration Act	1,000	1,000	-	-
	Total statutory appropriations	81,187	81,187	-	73,052
	Total operating expense	29,051,787	27,621,087	1,430,700	27,166,244

Capital expense
Item number	Item	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
2	Ministry Administration	1,000	1,000	-	-
	Total capital expense to be voted	1,000	1,000	-	-
S	Amortization, the Financial Administration Act	1,000	1,000	-	-
	Total statutory appropriations	1,000	1,000	-	-
	Total capital expense	2,000	2,000	-	-

Capital assets
Item number	Item	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
3	Ministry Administration	1,000	1,000	-	-
	Total capital assets to be voted	1,000	1,000	-	-
	Total capital assets	1,000	1,000	-	-

Standard account by item and sub-items

Operating expense
Vote- item number	Standard account by item and sub-items	Amount $	Amount $
3401-1	Ministry Administration
	Salaries and wages		22,571,300
	Employee benefits		1,729,500
	Transportation and communication		456,300
	Services		6,629,100
	Supplies and equipment		584,400
	Subtotal		31,970,600
	Less: Recoveries		3,000,000
	Total operating expense to be voted		28,970,600
	Sub-items:
	Main Office
	Salaries and wages	2,902,100
	Employee benefits	384,900
	Transportation and communication	109,700
	Services	205,400
	Supplies and equipment	54,000	3,656,100
	Financial and Administrative Services
	Salaries and wages	12,182,100
	Employee benefits	540,400
	Transportation and communication	197,700
	Services	154,100
	Supplies and equipment	217,900	13,292,200
	Legal Services
	Salaries and wages	76,300
	Employee benefits	5,000
	Transportation and communication	54,600
	Services	4,156,900
	Supplies and equipment	149,500	4,442,300
	Communications Services
	Salaries and wages	3,894,500
	Employee benefits	398,200
	Transportation and communication	66,700
	Services	2,049,200
	Supplies and equipment	136,700
	Subtotal	6,545,300
	Less: Recoveries	3,000,000	3,545,300
	Human Resources
	Salaries and wages	3,516,300
	Employee benefits	401,000
	Transportation and communication	27,600
	Services	63,500
	Supplies and equipment	26,300	4,034,700
	Total operating expense to be voted		28,970,600
	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		29,051,787

Capital expense
Vote- item number	Standard account by item and sub-items	Amount $
3401-2	Ministry Administration
	Other transactions	1,000
	Total capital expense to be voted	1,000
	Statutory appropriations
	Other transactions
Statutory	Amortization, the Financial Administration Act	1,000
	Total capital expense for Ministry Administration Program	2,000

Capital assets
Vote- item number	Standard account by item and sub-items	Amount $
3401-3	Ministry Administration
	Business application software — asset costs	1,000
	Total capital assets to be voted	1,000
	Total capital assets for Ministry Administration Program	1,000

Labour Relations and Compensation — Vote 3402

The Labour Relations and Compensation program supports the government’s commitment to positive labour relations within the Ontario Public Service (OPS) and broader public sector (BPS). The program represents the Crown as the employer in all collective bargaining and labour relations issues affecting the OPS, provides employee and labour relations advisory services, supports ongoing union-management relations, manages corporate compensation strategies and programs, and is a centre of expertise for organizational management and job classification. It also provides fiscal governance of all benefit and pension plans for employees and retirees of the OPS and the judiciary. The program analyzes internal and external factors that drive collective bargaining outcomes in the BPS in order to develop and provide evidence-based strategic guidance and advice to government, ministries and BPS employers related to ongoing collective bargaining and labour relations issues. The program also provides bi-weekly payroll services and client services on pay and benefits to all OPS employees and select agency employees in compliance with legislative requirements and collective agreements. In addition, the program serves as a centre of expertise supporting government initiatives impacting total compensation policy in the BPS (for example, executive compensation and oversight regarding insurance benefits program participation).

Vote summary

Operating expense
Item number	Item	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
1	Labour Relations and Compensation	134,388,300	133,133,000	1,255,300	68,285,080
	Total operating expense to be voted	134,388,300	133,133,000	1,255,300	68,285,080
	Total operating expense	134,388,300	133,133,000	1,255,300	68,285,080

Capital expense
Item number	Item	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
2	Labour Relations and Compensation	1,000	1,000	-	-
	Total capital expense to be voted	1,000	1,000	-	-
S	Amortization, the Financial Administration Act	2,073,000	2,073,000	-	1,367,368
	Total statutory appropriations	2,073,000	2,073,000	-	1,367,368
	Total capital expense	2,074,000	2,074,000	-	1,367,368

Capital assets
Item number	Item	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
4	Labour Relations and Compensation	1,000	1,000	-	-
	Total capital assets to be voted	1,000	1,000	-	-
	Total capital assets	1,000	1,000	-	-

Standard account by item and sub-items

Operating expense
Vote- item number	Standard account by item and sub-items	Amount $
3402-1	Labour Relations and Compensation
	Salaries and wages	122,114,000
	Employee benefits	5,277,000
	Transportation and communication	805,800
	Services	8,679,600
	Supplies and equipment	364,700
	Subtotal	137,241,100
	Less: Recoveries	2,852,800
	Total operating expense to be voted	134,388,300
	Total operating expense for Labour Relations and Compensation	134,388,300

Capital expense
Vote- item number	Standard account by item and sub-items	Amount $
3402-2	Labour Relations and Compensation
	Other transactions	1,000
	Total capital expense to be voted	1,000
	Statutory appropriations
	Other transactions
Statutory	Amortization, the Financial Administration Act	2,073,000
	Total capital expense for Labour Relations and Compensation	2,074,000

Capital assets
Vote- item number	Standard account by item and sub-items	Amount $
3402-4	Labour Relations and Compensation
	Business application software — asset costs	1,000
	Total capital assets to be voted	1,000
	Total capital assets for Labour Relations and Compensation	1,000

Employee and Pensioner Benefits (Employer Share) Program — Vote 3403

The Employee and Pensioner Benefits (Employer Share) Program provides for the government’s expenses as an employer for insured benefits, statutory programs, non-insured benefits and certain public service pension plans including third party administration and adjudication costs. The expenses are based on changes in the accrued liabilities of the government as sponsor or co-sponsor of certain insured benefit plans, pension plans and termination of employment entitlements.

Vote summary

Operating expense
Item number	Item	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
1	Employee and Pensioner Benefits (Employer Share)	1,814,999,000	1,368,000,000	446,999,000	1,342,268,016
	Total operating expense to be voted	1,814,999,000	1,368,000,000	446,999,000	1,342,268,016
S	Prior Period Obligations and Actuarial adjustments, the Financial Administration Act	300,507,000	223,506,000	77,001,000	(306,303,352)
	Total statutory appropriations	300,507,000	223,506,000	77,001,000	(306,303,352)
	Total operating expense	2,115,506,000	1,591,506,000	524,000,000	1,035,964,664

Standard account by item and sub-items

Operating expense
Vote- item number	Standard account by item and sub-items	Amount $	Amount $
3403-1	Employee and Pensioner Benefits (Employer Share)
	Employee benefits
	Associate Judges Supplemental Pension Plan	1,999,000
	Canada Pension Plan	273,731,700
	Dental Plan	79,018,300
	Employer Health Tax	135,827,500
	Employment Insurance	90,038,900
	Group Life Insurance	10,384,700
	Justices of the Peace Supplemental Pension Plan	1,000,000
	Legislative Severance	75,000,000
	Long-Term Income Protection	150,923,700
	Ontario Provincial Police Association Benefits	59,090,100
	Ontario Public Service Employees’ Union Pension Plan	250,000,000
	Other Benefits	14,999,000
	Provincial Judges’ Registered Pension Plan	10,000,000
	Provincial Judges’ Retirement Compensation Arrangement	40,001,000
	Provincial Judges’ Supplemental Pension Plan	15,000,000
	Public Service Pension Plan	1,120,000,000
	Public Service Pension Plan Retirement Compensation Arrangement	27,000,000
	Retired Employees’ Benefits	260,000,000
	Supplementary Health and Hospital Plan	189,643,800	2,803,657,700
	Less: Recoveries		988,658,700
	Total operating expense to be voted		1,814,999,000
	Statutory appropriations Prior Period Obligations and Actuarial adjustments, the Financial Administration Act
	Employee benefits
Statutory	Other Benefits		1,000
Statutory	Associate Judges Supplemental Pension Plan		1,000
Statutory	Continuation of Benefits for WSIB and LTIP		3,000,000
Statutory	Group Life Insurance		1,000
Statutory	Justices of the Peace Supplemental Pension Plan		1,000,000
Statutory	Legislative Severance		1,000
Statutory	Long-Term Income Protection (LTIP)		1,000,000
Statutory	Ontario Public Service Employees’ Union Pension Plan		98,000,000
Statutory	Provincial Judges’ Registered Pension Plan		1,000
Statutory	Provincial Judges’ Retirement Compensation Arrangement		1,000
Statutory	Provincial Judges’ Supplemental Pension Plan		36,500,000
Statutory	Public Service Pension Plan		1,000
Statutory	Public Service Pension Plan Retirement Compensation Arrangement		39,000,000
Statutory	Retired Employees’ Benefits		11,000,000
Statutory	Vacation Pay and Compensated Absences		10,000,000
Statutory	Workers Compensation Insurance Board (WSIB)		101,000,000
	Total operating expense for Employee and Pensioner Benefits (Employer Share) Program		2,115,506,000

Treasury Board Support Program — Vote 3404

The Treasury Board Support Program provides leadership and advisory services that support evidence-based decision making, prudent financial management and transparent public reporting across the public sector in Ontario. The program also provides leadership to ministries and provincial agencies through the delivery of strategic enterprise-wide policies, directives and advice designed to promote excellence in public service, including leading and supporting the review of Ontario’s provincial agencies.

The program fosters accountability and fiscal integrity by providing expertise and advice on the development and implementation of fiscal, financial management, performance measurement and infrastructure frameworks. The program ensures the appropriate use of public resources to meet government priorities by supporting Treasury Board/Management Board of Cabinet and providing advice on ministries’ annual multi-year plans, the management of in-year expenditures and the design of programs. In addition, the program assists the President of the Treasury Board, Deputy Minister and Secretary of the Treasury Board/Management Board of Cabinet and the government with public reporting on plans and results through, for example, the Expenditure Estimates. The program also provides the Ontario Public Service and broader public sector with accountability and oversight advice.

Vote summary

Operating expense
Item number	Item	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
1	Treasury Board Support and Financial Planning	45,997,500	43,529,200	2,468,300	33,115,114
2	Contingency Fund	2,825,000,000	2,305,428,000	519,572,000	-
	Total operating expense to be voted	2,870,997,500	2,348,957,200	522,040,300	33,115,114
	Total operating expense	2,870,997,500	2,348,957,200	522,040,300	33,115,114

Capital expense
Item number	Item	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
4	Capital Contingency Fund	175,000,000	100,000,000	75,000,000	-
7	Treasury Board Support — Capital expense	1,000	661,000	(660,000)	5,714,236
	Total capital expense to be voted	175,001,000	100,661,000	74,340,000	5,714,236
S	Amortization, the Financial Administration Act	1,425,200	1,000	1,424,200	-
	Total statutory appropriations	1,425,200	1,000	1,424,200	-
	Total capital expense	176,426,200	100,662,000	75,764,200	5,714,236

Capital assets
Item number	Item	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
6	Treasury Board Support — Capital asset	6,491,000	13,783,400	(7,292,400)	6,049,057
	Total capital assets to be voted	6,491,000	13,783,400	(7,292,400)	6,049,057
	Total capital assets	6,491,000	13,783,400	(7,292,400)	6,049,057

Standard account by item and sub-items

Operating expense
Vote- item number	Standard account by item and sub-items	Amount $	Amount $
3404-1	Treasury Board Support and Financial Planning
	Salaries and wages		26,616,300
	Employee benefits		3,389,500
	Transportation and communication		718,600
	Services		15,244,000
	Supplies and equipment		479,100
	Subtotal		46,447,500
	Less: Recoveries		450,000
	Total operating expense to be voted		45,997,500
	Sub-items:
	Expenditure Management
	Salaries and wages	18,582,500
	Employee benefits	2,310,400
	Transportation and communication	477,600
	Services	2,604,400
	Supplies and equipment	318,500	24,293,400
	Planning and Performance
	Salaries and wages	8,033,800
	Employee benefits	1,079,100
	Transportation and communication	241,000
	Services	12,639,600
	Supplies and equipment	160,600
	Subtotal	22,154,100
	Less: Recoveries	450,000	21,704,100
	Total operating expense to be voted		45,997,500
3404-2	Contingency Fund
	Other transactions		2,825,000,000
	Total operating expense to be voted		2,825,000,000
	Total operating expense for Treasury Board Support Program		2,870,997,500

Capital expense
Vote- item number	Standard account by item and sub-items	Amount $
3404-4	Capital Contingency Fund
	Other transactions	175,000,000
	Total capital expense to be voted	175,000,000
3404-7	Treasury Board Support — Capital expense
	Services	1,000
	Total capital expense to be voted	1,000
	Statutory appropriations
	Other transactions
Statutory	Amortization, the Financial Administration Act	1,425,200
	Total capital expense for Treasury Board Support Program	176,426,200

Capital assets
Vote- item number	Standard account by item and sub-items	Amount $
3404-6	Treasury Board Support — Capital asset
	Business application software — Asset costs	6,491,000
	Total capital assets to be voted	6,491,000
	Total capital assets for Treasury Board Support Program	6,491,000

Centre for People, Culture and Talent Program — Vote 3405

The Centre for People, Culture and Talent (CPCT) program provides leadership and oversight for setting human resource strategy and policy that supports the government’s commitment to a healthy, inclusive, accessible, and anti-racist workplace across the public service of Ontario. The program also provides corporate leadership in the delivery of integrated, consistent, and customer-focused human resources services to all ministries. The program shapes and defines the organizational culture, leadership capacity, and talent development to build a diverse, skilled and engaged Ontario Public Service workforce. CPCT drives organizational performance through employee experience priority-setting, workforce analytics, and human resource strategy and policy development. CPCT provides strategic advice and secretariat services for the Public Service Commission and enables OPS compliance with the Public Service of Ontario Act, 2006.

Vote summary

Operating expense
Item number	Item	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
1	Centre for People, Culture and Talent	81,573,200	76,358,800	5,214,400	100,663,885
5	OPS Workplace Safety and Insurance Board Centralized Services	1,000	1,000	-	-
	Total operating expense to be voted	81,574,200	76,359,800	5,214,400	100,663,885
	Total operating expense	81,574,200	76,359,800	5,214,400	100,663,885

Standard account by item and sub-items

Operating expense
Vote- item number	Standard account by item and sub-items	Amount $
3405-1	Centre for People, Culture and Talent
	Salaries and wages	61,391,600
	Employee benefits	6,868,400
	Transportation and communication	1,118,900
	Services	19,061,900
	Supplies and equipment	224,800
	Other transactions	10,714,100
	Subtotal	99,379,700
	Less: Recoveries	17,806,500
	Total operating expense to be voted	81,573,200
3405-5	OPS Workplace Safety and Insurance Board Centralized Services
	Services	100,001,000
	Less: Recoveries	100,000,000
	Total operating expense to be voted	1,000
	Total operating expense for Centre for People, Culture and Talent Program	81,574,200

Bulk Media Buy Program — Vote 3411

The Bulk Media Buy Program supports the purchase of media for paid government marketing. Funding also covers associated agency fees, creative production costs, market research costs, marketing and data management technology and services, and the development of related marketing materials to support integrated campaigns associated with government initiatives. Paid government advertising is subject to the Government Advertising Act, 2004 and is reviewed and reported on by the Auditor General.

Vote summary

Operating expense
Item number	Item	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
1	Bulk Media Buy	51,949,200	51,949,200	-	-
	Total operating expense to be voted	51,949,200	51,949,200	-	-
	Total operating expense	51,949,200	51,949,200	-	-

Standard account by item and sub-items

Operating expense
Vote- item number	Standard account by item and sub-items	Amount $
3411-1	Bulk Media Buy
	Services	51,949,200
	Total operating expense to be voted	51,949,200
	Total operating expense for Bulk Media Buy Program	51,949,200

Office of the Comptroller General — Vote 3412

The Office of the Comptroller General program is responsible for government-wide direction and leadership for provincial controllership, enterprise risk management and administrative oversight with respect to the internal audit function.

This program provides oversight of functions that ensure strong fiscal accountability, transparency in reporting, a modern public sector comptrollership framework, and financial management, risk management, internal control and audit capability and capacity. The program also supports the Ontario Public Service and broader public sector in meeting their business objectives by providing a challenge function to support planning and decision-making and evaluating and making recommendations to improve governance, risk management, control, accountability and compliance processes and to improve the effectiveness, efficiency and economy of ministry and provincial agency operations.

In addition, the program supports the President of the Treasury Board and the government with public reporting of the Public Accounts and Annual Report and Consolidated Financial Statements. It provides the Ontario Public Service with guidance related to financial accountability, financial management policy and leading risk management practices across government. The program also provides leadership in building capacity and capability in the comptrollership community across the Ontario Public Service.

Vote summary

Operating expense
Item number	Item	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
1	Office of the Comptroller General	57,466,000	54,280,000	3,186,000	52,417,672
	Total operating expense to be voted	57,466,000	54,280,000	3,186,000	52,417,672
	Total operating expense	57,466,000	54,280,000	3,186,000	52,417,672

Operating assets
Item number	Item	Estimates 2025–26 $	Estimates 2024–25 $	Difference between 2025–26 and 2024–25 $	Actual 2023–24 $
S	Harmonized Sales Tax, the Financial Administration Act	1,000	1,000	-	1,313,701,419
	Total statutory appropriations	1,000	1,000	-	1,313,701,419
	Total operating assets	1,000	1,000	-	1,313,701,419

Standard account by item and sub-items

Operating expense
Vote- item number	Standard account by item and sub-items	Amount $	Amount $
3412-1	Office of the Comptroller General
	Salaries and wages		43,795,900
	Employee benefits		4,981,600
	Transportation and communication		902,900
	Services		11,030,400
	Supplies and equipment		531,500
	Transfer payments
	Grants in Support of Effective Financial and Risk Management Practices		1,000,000
	Subtotal		62,242,300
	Less: Recoveries		4,776,300
	Total operating expense to be voted		57,466,000
	Sub-items:
	Office of the Chief Risk Officer
	Salaries and wages	5,505,400
	Employee benefits	595,700
	Transportation and communication	216,800
	Services	296,800
	Supplies and equipment	144,400
	Transfer payments
	Grants in Support of Effective Financial and Risk Management Practices	1,000,000	7,759,100
	Office of the Provincial Controller Division
	Salaries and wages	9,777,700
	Employee benefits	1,497,400
	Transportation and communication	359,300
	Services	8,130,200
	Supplies and equipment	281,400	20,046,000
	Ontario Internal Audit Division
	Salaries and wages	28,512,800
	Employee benefits	2,888,500
	Transportation and communication	326,800
	Services	2,603,400
	Supplies and equipment	105,700
	Subtotal	34,437,200
	Less: Recoveries	4,776,300	29,660,900
	Total operating expense to be voted		57,466,000
	Total operating expense for Office of the Comptroller General		57,466,000

Operating assets
Vote- item number	Standard account by item and sub-items	Amount $
	Statutory appropriations
	Advances and recoverable amounts
Statutory	Harmonized Sales Tax, the Financial Administration Act	1,000
	Total operating assets for Office of the Comptroller General	1,000

Updated: June 04, 2025

Published: June 04, 2025

Footnotes

footnote[1] Back to paragraph Total operating expense includes statutory appropriations, special warrants and total operating expense to be voted.
footnote[2] Back to paragraph Total capital expense includes statutory appropriations, special warrants and total capital expense to be voted.
footnote[3] Back to paragraph Total capital assets includes statutory appropriations, special warrants and total capital assets to be voted.