Expenditure Estimates for the Treasury Board Secretariat (2026–2027)
Summary
Treasury Board Secretariat (TBS) is committed to supporting the government function efficiently and effectively through its role as the enterprise Employer and lead for financial and resource management, transparency, accountability, transformation and modernization. Its key roles include:
- supporting prudent financial management and evidence-based decision-making, overseeing enterprise risk management and providing an internal audit function across the Ontario Public Service (OPS)
- leading and overseeing collective bargaining and labour relations with bargaining agents for the OPS and broader public sector
- managing enterprise pay, benefits, job classification and human resources policy and services
- leading executive recruitment, learning and development, talent management and youth and new professional programs
- providing leadership on employee ethics, engagement and inclusion in the OPS
- overseeing corporate policy and agency governance
Ministry program summary
| Vote | Program | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| 3401 | Ministry Administration Program | 29,686,300 | 28,970,600 | 715,700 | 28,917,395 |
| 3402 | Labour Relations and Compensation | 131,041,400 | 134,388,300 | (3,346,900) | 76,573,366 |
| 3403 | Employee and Pensioner Benefits (Employer Share) Program | 1,984,819,000 | 1,814,999,000 | 169,820,000 | 1,400,699,395 |
| 3404 | Treasury Board Support Program | 1,397,434,200 | 4,920,597,500 | (3,523,163,300) | 38,994,939 |
| 3405 | Centre for People, Culture and Talent Program | 85,189,500 | 81,574,200 | 3,615,300 | 102,115,735 |
| 3411 | Bulk Media Buy Program | 51,949,200 | 51,949,200 | - | - |
| 3412 | Office of the Comptroller General | 59,622,600 | 57,466,000 | 2,156,600 | 57,291,352 |
| Total operating expense to be voted | 3,739,742,200 | 7,089,944,800 | (3,350,202,600) | 1,704,592,182 | |
| Statutory appropriations | 308,929,561 | 300,588,187 | 8,341,374 | (35,329,924) | |
| Ministry total operating expense | 4,048,671,761 | 7,390,532,987 | (3,341,861,226) | 1,669,262,258 | |
| Consolidation adjustment — Employee and Pensioner Benefits | (58,000,000) | (50,000,000) | (8,000,000) | (58,414,942) | |
| Other adjustments — Non-cash actuarial adjustment for pensions and retiree benefits | (314,635,000) | (537,505,000) | 222,870,000 | - | |
| Total including consolidation and other adjustments | 3,676,036,761 | 6,803,027,987 | (3,126,991,226) | 1,610,847,316 |
| Vote | Program | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| Statutory appropriations | 1,000 | 1,000 | - | 1,460,426,773 | |
| Ministry total operating assets | 1,000 | 1,000 | - | 1,460,426,773 |
| Vote | Program | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| 3401 | Ministry Administration Program | 1,000 | 1,000 | - | - |
| 3402 | Labour Relations and Compensation | 1,000 | 1,000 | - | - |
| 3404 | Treasury Board Support Program | 150,001,000 | 175,001,000 | (25,000,000) | 203,727 |
| Total capital expense to be voted | 150,003,000 | 175,003,000 | (25,000,000) | 203,727 | |
| Statutory appropriations | 5,941,500 | 3,499,200 | 2,442,300 | 1,367,368 | |
| Ministry total capital expense | 155,944,500 | 178,502,200 | (22,557,700) | 1,571,095 | |
| Total including consolidation and other adjustments | 155,944,500 | 178,502,200 | (22,557,700) | 1,571,095 |
| Vote | Program | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| 3401 | Ministry Administration Program | 1,000 | 1,000 | - | - |
| 3402 | Labour Relations and Compensation | 1,000 | 1,000 | - | - |
| 3404 | Treasury Board Support Program | 1,000 | 6,491,000 | (6,490,000) | 6,475,261 |
| Total capital assets to be voted | 3,000 | 6,493,000 | (6,490,000) | 6,475,261 | |
| Ministry total capital assets | 3,000 | 6,493,000 | (6,490,000) | 6,475,261 | |
| Ministry total operating and capital Including consolidation and other adjustments (not including assets) | 3,831,981,261 | 6,981,530,187 | (3,149,548,926) | 1,612,418,411 |
Reconciliation to previously published data
| Operating expense | Estimates 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|
| Total operating expense previously published |
5,340,932,987 | 1,669,280,595 |
| Government reorganization | ||
Transfer of functions to other Ministries |
- | (18,337) |
| Supplementary estimates | ||
2025–26 Supplementary estimates |
2,049,600,000 | - |
| Restated total operating expense | 7,390,532,987 | 1,669,262,258 |
| Capital expense | Estimates 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|
| Total capital expense previously published |
178,502,200 | 2,088,471 |
| Government reorganization | ||
Transfer of functions to other Ministries |
- | (517,376) |
| Restated total capital expense | 178,502,200 | 1,571,095 |
| Capital assets | Estimates 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|
| Total capital assets previously published |
6,493,000 | 8,826,251 |
| Government reorganization | ||
Transfer of functions to other Ministries |
- | (2,350,990) |
| Restated total capital assets | 6,493,000 | 6,475,261 |
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, human resource, and service management. The program also provides legal and communications services. The program assists and supports ministry program areas in achieving their business goals.
Vote summary
| Item number | Item | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| 1 | Ministry administration | 29,686,300 | 28,970,600 | 715,700 | 28,917,395 |
| Total operating expense to be voted | 29,686,300 | 28,970,600 | 715,700 | 28,917,395 | |
| S | Minister’s salary, the Executive Council Act | 66,559 | 47,841 | 18,718 | 49,302 |
| S | Parliamentary assistants’ salaries, the Executive Council Act | 45,002 | 32,346 | 12,656 | 33,513 |
| S | Bad debt expense, the Financial Administration Act | 1,000 | 1,000 | - | - |
| Total statutory appropriations | 112,561 | 81,187 | 31,374 | 82,815 | |
| Total operating expense | 29,798,861 | 29,051,787 | 747,074 | 29,000,210 |
| Item number | Item | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| 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 | - | - |
| Item number | Item | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| 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 accounts classification
| Vote- item number |
Standard account by item and sub-items | Amount $ | Amount $ |
|---|---|---|---|
| 3401-1 | Ministry administration | ||
Salaries and wages |
23,276,100 | ||
Employee benefits |
1,735,200 | ||
Transportation and communication |
456,300 | ||
Services |
6,634,300 | ||
Supplies and equipment |
584,400 | ||
| Subtotal | 32,686,300 | ||
| Less: recoveries | 3,000,000 | ||
| Total operating expense to be voted | 29,686,300 | ||
| Sub-items: | |||
| Main office | |||
Salaries and wages |
3,025,100 | ||
Employee benefits |
373,000 | ||
Transportation and communication |
109,700 | ||
Services |
195,400 | ||
Supplies and equipment |
54,000 | 3,757,200 | |
| Financial and administrative services | |||
Salaries and wages |
12,383,400 | ||
Employee benefits |
558,000 | ||
Transportation and communication |
197,700 | ||
Services |
169,300 | ||
Supplies and equipment |
217,900 | 13,526,300 | |
| 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 |
4,123,800 | ||
Employee benefits |
398,200 | ||
Transportation and communication |
66,700 | ||
Services |
2,049,200 | ||
Supplies and equipment |
136,700 | ||
Subtotal |
6,774,600 | ||
Less: recoveries |
3,000,000 | 3,774,600 | |
| Human resources | |||
Salaries and wages |
3,667,500 | ||
Employee benefits |
401,000 | ||
Transportation and communication |
27,600 | ||
Services |
63,500 | ||
Supplies and equipment |
26,300 | 4,185,900 | |
| Total operating expense to be voted | 29,686,300 | ||
| Statutory appropriations | |||
| Statutory | Minister’s salary, the Executive Council Act |
66,559 | |
| Statutory | Parliamentary assistants’ salaries, the Executive Council Act |
45,002 | |
| Statutory appropriations | |||
Other transactions |
|||
| Statutory | Bad debt expense, the Financial Administration Act |
1,000 | |
| Total operating expense for Ministry Administration Program | 29,798,861 |
| 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 |
| 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 collective bargaining and 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, policies and programs, and is a centre of expertise for organizational management and job classification. It also provides governance and oversight of all insured benefits 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
| Item number | Item | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| 1 | Labour Relations and Compensation | 131,041,400 | 134,388,300 | (3,346,900) | 76,573,366 |
| Total operating expense to be voted | 131,041,400 | 134,388,300 | (3,346,900) | 76,573,366 | |
| Total operating expense | 131,041,400 | 134,388,300 | (3,346,900) | 76,573,366 |
| Item number | Item | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| 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 |
| Item number | Item | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| 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 accounts classification
| Vote- item number |
Standard account by item and sub-items | Amount $ |
|---|---|---|
| 3402-1 | Labour Relations and Compensation | |
Salaries and wages |
118,743,200 | |
Employee benefits |
5,343,700 | |
Transportation and communication |
805,800 | |
Services |
9,336,800 | |
Supplies and equipment |
364,700 | |
| Subtotal | 134,594,200 | |
| Less: recoveries | 3,552,800 | |
| Total operating expense to be voted | 131,041,400 | |
| Total operating expense for Labour Relations and Compensation | 131,041,400 |
| 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 |
| 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
| Item number | Item | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| 1 | Employee and Pensioner Benefits (Employer Share) | 1,984,819,000 | 1,814,999,000 | 169,820,000 | 1,400,699,395 |
| Total operating expense to be voted | 1,984,819,000 | 1,814,999,000 | 169,820,000 | 1,400,699,395 | |
| S | Prior Period Obligations and Actuarial Adjustments, the Financial Administration Act | 308,817,000 | 300,507,000 | 8,310,000 | (35,412,739) |
| Total statutory appropriations | 308,817,000 | 300,507,000 | 8,310,000 | (35,412,739) | |
| Total operating expense | 2,293,636,000 | 2,115,506,000 | 178,130,000 | 1,365,286,656 |
Standard accounts classification
| 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 |
294,191,700 | ||
Dental Plan |
79,018,300 | ||
Employer Health Tax |
164,467,500 | ||
Employment Insurance |
92,088,900 | ||
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 |
179,563,700 | ||
Ontario Provincial Police Association Benefits |
59,090,100 | ||
Ontario Public Service Employees’ Union Pension Plan |
274,550,000 | ||
Other benefits |
14,999,000 | ||
Provincial Judges’ Registered Pension Plan |
15,120,000 | ||
Provincial Judges’ Retirement Compensation Arrangement |
40,001,000 | ||
Provincial Judges’ Supplemental Pension Plan |
26,250,000 | ||
Public Service Pension Plan |
1,242,760,000 | ||
Public Service Pension Plan Retirement Compensation Arrangement |
33,140,000 | ||
Retired Employees’ Benefits |
260,000,000 | ||
Supplementary Health and Hospital Plan |
189,643,800 | 3,053,267,700 | |
| Less: recoveries | 1,068,448,700 | ||
| Total operating expense to be voted | 1,984,819,000 | ||
| 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 |
59,450,000 | |
| 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 |
38,860,000 | |
| Statutory | Retired Employees’ Benefits |
58,000,000 | |
| 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 | 2,293,636,000 |
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.
Vote summary
| Item number | Item | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| 1 | Treasury Board Support and Financial Planning | 47,434,200 | 45,997,500 | 1,436,700 | 38,994,939 |
| 2 | Contingency fund | 1,350,000,000 | 4,874,600,000 | (3,524,600,000) | - |
| Total operating expense to be voted | 1,397,434,200 | 4,920,597,500 | (3,523,163,300) | 38,994,939 | |
| Total operating expense | 1,397,434,200 | 4,920,597,500 | (3,523,163,300) | 38,994,939 |
| Item number | Item | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| 4 | Capital Contingency Fund | 150,000,000 | 175,000,000 | (25,000,000) | - |
| 7 | Treasury Board Support — Capital Expense | 1,000 | 1,000 | - | 203,727 |
| Total capital expense to be voted | 150,001,000 | 175,001,000 | (25,000,000) | 203,727 | |
| S | Amortization, the Financial Administration Act | 3,867,500 | 1,425,200 | 2,442,300 | - |
| Total statutory appropriations | 3,867,500 | 1,425,200 | 2,442,300 | - | |
| Total capital expense | 153,868,500 | 176,426,200 | (22,557,700) | 203,727 |
| Item number | Item | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| 6 | Treasury Board Support — Capital Asset | 1,000 | 6,491,000 | (6,490,000) | 6,475,261 |
| Total capital assets to be voted | 1,000 | 6,491,000 | (6,490,000) | 6,475,261 | |
| Total capital assets | 1,000 | 6,491,000 | (6,490,000) | 6,475,261 |
Standard accounts classification
| Vote- item number |
Standard account by item and sub-items | Amount $ | Amount $ |
|---|---|---|---|
| 3404-1 | Treasury Board Support and Financial Planning | ||
Salaries and wages |
28,053,000 | ||
Employee benefits |
3,389,500 | ||
Transportation and communication |
718,600 | ||
Services |
15,244,000 | ||
Supplies and equipment |
479,100 | ||
| Subtotal | 47,884,200 | ||
| Less: recoveries | 450,000 | ||
| Total operating expense to be voted | 47,434,200 | ||
| Sub-items: | |||
| Expenditure Management | |||
Salaries and wages |
19,531,400 | ||
Employee benefits |
2,310,400 | ||
Transportation and communication |
477,600 | ||
Services |
2,604,400 | ||
Supplies and equipment |
318,500 | 25,242,300 | |
| Planning and Performance | |||
Salaries and wages |
8,521,600 | ||
Employee benefits |
1,079,100 | ||
Transportation and communication |
241,000 | ||
Services |
12,639,600 | ||
Supplies and equipment |
160,600 | ||
Subtotal |
22,641,900 | ||
Less: recoveries |
450,000 | 22,191,900 | |
| Total operating expense to be voted | 47,434,200 | ||
| 3404-2 | Contingency fund | ||
Other transactions |
1,350,000,000 | ||
| Total operating expense to be voted | 1,350,000,000 | ||
| Total operating expense for Treasury Board Support Program | 1,397,434,200 |
| Vote- item number |
Standard account by item and sub-items | Amount $ |
|---|---|---|
| 3404-4 | Capital Contingency Fund | |
Other transactions |
150,000,000 | |
| Total capital expense to be voted | 150,000,000 | |
| 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 |
3,867,500 |
| Total capital expense for Treasury Board Support Program | 153,868,500 |
| Vote- item number |
Standard account by item and sub-items | Amount $ |
|---|---|---|
| 3404-6 | Treasury Board Support Capital Asset |
|
Business application software — asset costs |
1,000 | |
| Total capital assets to be voted | 1,000 | |
| Total capital assets for Treasury Board Support Program | 1,000 |
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 and respectful 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, talent development, and succession planning to build a skilled and engaged Ontario Public Service workforce. CPCT drives organizational performance through employee experience priority-setting, workforce analytics, human resource strategy, and policy development and implementation. 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
| Item number | Item | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| 1 | Centre for People, Culture and Talent | 85,188,500 | 81,573,200 | 3,615,300 | 102,115,735 |
| 5 | OPS Workplace Safety and Insurance Board Centralized Services | 1,000 | 1,000 | - | - |
| Total operating expense to be voted | 85,189,500 | 81,574,200 | 3,615,300 | 102,115,735 | |
| Total operating expense | 85,189,500 | 81,574,200 | 3,615,300 | 102,115,735 |
Standard accounts classification
| Vote- item number |
Standard account by item and sub-items | Amount $ |
|---|---|---|
| 3405-1 | Centre for People, Culture and Talent | |
Salaries and wages |
65,006,900 | |
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 | 102,995,000 | |
| Less: recoveries | 17,806,500 | |
| Total operating expense to be voted | 85,188,500 | |
| 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 | 85,189,500 |
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
| Item number | Item | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| 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 accounts classification
| 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 modernized 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
| Item number | Item | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| 1 | Office of the Comptroller General | 59,622,600 | 57,466,000 | 2,156,600 | 57,291,352 |
| Total operating expense to be voted | 59,622,600 | 57,466,000 | 2,156,600 | 57,291,352 | |
| Total operating expense | 59,622,600 | 57,466,000 | 2,156,600 | 57,291,352 |
| Item number | Item | Estimates 2026–27 $ |
Estimates 2025–26 $ |
Difference between 2026–27 and 2025–26 $ |
Actual 2024–25 $ |
|---|---|---|---|---|---|
| S | Harmonized Sales Tax, the Financial Administration Act | 1,000 | 1,000 | - | 1,460,426,773 |
| Total statutory appropriations | 1,000 | 1,000 | - | 1,460,426,773 | |
| Total operating assets | 1,000 | 1,000 | - | 1,460,426,773 |
Standard accounts classification
| Vote- item number |
Standard account by item and sub-items | Amount $ | Amount $ |
|---|---|---|---|
| 3412-1 | Office of the Comptroller General | ||
Salaries and wages |
45,952,500 | ||
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 | 64,398,900 | ||
| Less: recoveries | 4,776,300 | ||
| Total operating expense to be voted | 59,622,600 | ||
| Sub-items: | |||
| Office of the Chief Risk Officer | |||
Salaries and wages |
5,785,100 | ||
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 | 8,038,800 | |
| Office of the Provincial Controller Division | |||
Salaries and wages |
10,341,200 | ||
Employee benefits |
1,497,400 | ||
Transportation and communication |
359,300 | ||
Services |
8,130,200 | ||
Supplies and equipment |
281,400 | 20,609,500 | |
| Ontario Internal Audit Division | |||
Salaries and wages |
29,826,200 | ||
Employee benefits |
2,888,500 | ||
Transportation and communication |
326,800 | ||
Services |
2,603,400 | ||
Supplies and equipment |
105,700 | ||
Subtotal |
35,750,600 | ||
Less: recoveries |
4,776,300 | 30,974,300 | |
| Total operating expense to be voted | 59,622,600 | ||
| Total operating expense for Office of the Comptroller General | 59,622,600 |
| 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 |
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.