Published plans and annual reports 2025–2026: Treasury Board Secretariat

Ministry Overview

Ministry’s Vision

Treasury Board Secretariat (TBS) was established to support the President of the Treasury Board in leading the government's efforts on accountability, risk management, openness, and modernization. In its government-wide leadership capacity, TBS plays a crucial role in building a smarter and more efficient government in support of the government’s fiscal plan. It does this by strategically driving cultural change and embedding a focus on fiscal responsibility across the whole of government. TBS also serves as the enterprise Employer accountable for OPS human resources functions, including collective bargaining with unions, pay and benefits, leadership on public service ethics, employee experience, inclusion, anti-racism and diversity.

TBS’ responsibilities include:

1. Leading expenditure management, supporting Treasury Board/Management Board of Cabinet (TB/MBC) decision making, and overseeing agency governance:
   • Providing planning and expenditure management to support the role of TBS in managing the government’s fiscal plan, to ensure sound stewardship and investment of public funds, and to develop and maintain corporate policies related to government administration and accountability. Also providing advice to support decision-making by TB/MBC.
   • Overseeing enterprise-wide provincial agency policy and oversight, including guidance to ministries and agencies to ensure strong governance and accountability; leading mandate reviews for provincial agencies to ensure all agencies are aligned with government priorities, relevant, efficient, sustainable in the long-term, and have appropriate oversight structures in place; and tracking compliance of provincial agencies with the Agencies and Appointments Directive.
2. Supporting labour relations and compensation: Overseeing labour relations, organization management, job classification and compensation in the Ontario Public Service (OPS) and the broader public sector (BPS).
3. Delivering human resources and payroll services: Leading and executing change management initiatives and new business models to transform enterprise human resources, providing centralized human resource, and recruitment services to all ministries as well as providing payroll services to all OPS employees and select agency employees in compliance with legislative requirements and collective agreements.
4. Enabling an engaged, inclusive, and future-ready OPS: Attracting the best talent, building a skilled and diverse public service, developing future-ready talent at all levels, building competencies and capacity, and retaining employees by strengthening the employee experience and enabling a modern and equitable workplace culture.
5. Strengthening and modernizing financial management, controllership practices, Enterprise Risk Management (ERM) and internal control systems across the OPS:
   • Providing leadership and advice to modernize financial management, controllership practices and internal control systems across the OPS, and includes leading the implementation of new Public Sector Accounting Standards (PSAS) and controllership policies for the province.
   • Leveraging ERM to inspire a smart risk management culture that provides key risk information to decision makers for the delivery of trusted services, programs and policies to Ontarians while ensuring value for taxpayer dollars.
   • Providing value-added, independent internal audit services that support the delivery of excellence to Ontarians, and ensuring accountability and fiscal prudence in government spending by coordinating processes that support the work and responsibilities of the Audit and Accountability Committee (AAC), the Ontario Internal Audit Committee (OIAC), and Sector Audit Committees (SACs).
6. Supporting the development, preparation, and release of financial reporting, including development and delivery of the Public Accounts, and other public documents supporting prudent management of taxpayers’ dollars and safeguarding of the province’s assets.
7. Providing OPS-wide support on Auditor General matters.

Ministry Programs

TBS is committed to innovation and to transforming processes, programs and services to help government function better.

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.

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 biweekly 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 (e.g., executive compensation and oversight regarding insurance benefits program participation).

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.

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.

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 resources 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.

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.

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.

2025-26 Strategic Plan

In its enterprise-wide capacity and as an enabler of change, TBS is at the centre of developing and implementing the government’s fiscal plan supporting Ontarians across the province.

Strategic Priority: Human Resources (HR)

This strategic priority demonstrates the role of TBS as Employer for the Ontario Public Service (OPS). TBS leads enterprise-level HR policies and delivers HR programs and services (including payroll administration), provides oversight of labour relations on behalf of government (including collective bargaining with unions), and provides enterprise leadership for people, culture, and talent enabling an engaged, inclusive, and future-ready OPS. TBS works in collaboration with the Head of the OPS and the Public Service Commission to deliver on this role.

Programs that contribute to the KPI result

• OPS-wide with Centre for People, Culture and Talent as enterprise lead

Key Programs and Initiatives:

TBS advances its strategic priority in human resources as the Employer for the OPS and through key programs and initiatives including:

• Leading enterprise employee and labour relations on behalf of government and collective bargaining with unions.
  • Developing bargaining mandates and representing the Crown in negotiations in the OPS and supporting bargaining mandate approval for BPS agencies, overseeing coordination and operation of labour dispute contingency planning for the OPS, and supporting strategic partnerships and providing oversight in the management of labour relations in the BPS.
  • Setting the foundation for enterprise organization management and job classification to reflect and adapt to the evolution of work and organization models, and to respond to changing priorities.
  • Working with ministry and BPS partners to enhance oversight of organization management and job classification, compensation, and collective bargaining in the BPS to ensure fiscal sustainability of public services for Ontarians.
  • Supporting the collection of provincial workforce data to support evidence-based decision-making on labour relations, organization management, job classification, and compensation issues.
  • Monitoring legislation that has impacts for BPS employers and considering potential options to manage associated risks.
• Developing and implementing OPS human resource policies, and leading advancement of strategies and programs for an inclusive workplace for all (e.g., OPS People Plan, Leadership Pledge and the Multi-Year Accessibility Plan).
  • Overseeing including public sector compensation strategy and policy.
  • Setting strategic direction and advancing initiatives through the OPS People Plan (2023 to 2026) – the human resources strategy for the OPS.
  • Transforming the Workplace Discrimination and Harassment Prevention (WDHP) program to prioritize preventing and effectively addressing workplace discrimination and harassment across the full conflict continuum (i.e., early intervention, prevention, early conflict resolution, complaint management, and workplace restoration).
  • Advancing the OPS Mental Health and Well-being Action Plan to empower individuals, strengthen leadership competencies and increase psychological health and safety across the organization.
  • Modernizing OPS recruitment services, tools, and practices to improve talent attraction and quality of hires, recruitment outcomes for equity-deserving groups, user experience and time to hire outcomes.
  • Promoting the OPS as an employer of choice through entry-level corporate programs that source, develop and deploy top new, diverse talent into the public service.
  • Developing and implementing programs to support the recruitment and retention of equity-deserving groups with a specific focus on Black, Persons with Disabilities, bilingual and Indigenous candidates, and to support population-specific anti-racism strategies, with a focus on anti-Indigenous racism, anti-Black racism, anti-Asian racism, antisemitism, and anti-Islamophobia in the workplace.
  • Continuing the implementation of the OPS French Bilingual Human Resources Initiative focused on actions at all levels of the talent spectrum to enable the OPS to attract, retain and develop French bilingual talent.
  • Advancing initiatives and reporting through the Accessible by Design: 2022-2025 OPS Multi-Year Accessibility Plan to meet and exceed legislated accessibility requirements as an employer and provider of information, facilities, and services. In 2025-26, TBS will also engage with ministries, employees with disabilities, and other experts and key partners to develop the next generation OPS multi-year accessibility plan.
• Delivering strategic and operational human resources services and programs.
  • Providing payroll services to all OPS employees and select agency employees in compliance with legislative requirements and collective agreements.
  • Advancing the commitment to growth and development through delivering on the Learning and Development Action Plan.
  • Strengthening the OPS succession management process and performance management practices, and building manager skills to drive employee performance and delivery.
  • Implementing the Human Resources Advisory Services strategic roadmap, designed to align ongoing work with modernization efforts and the OPS People Plan, and providing HR community modernization and capacity building.
  • Implementing initiatives to identify and address systemic employment barriers that may arise from human resource management directives, policies or practices, and workplace culture.
  • Providing business transformation consulting services.
• Leading HR data governance and workforce analytics/reporting.
  • Leading OPS human resource analytics, insights, processes, and tool development for evidence-based decision making to improve the employee experience and support partners across the organization.

Strategic Priority: Expenditure Management & Oversight

This strategic priority demonstrates the role of TBS in overseeing government financial management and spending. TBS provides decision support to Treasury Board/Management Board of Cabinet (TB/MBC), leads expenditure management policy and multi-year allocation and planning (including support for development of the Ontario Budget), leads enterprise risk management, controllership (including the Public Accounts), internal audit and forensic services, and supports the OPS on Auditor General matters.

TBS demonstrates accountability in action, ensures transparency and trust in public finances, delivers value for taxpayer dollars, and enables investments in key programs and services that Ontarians. TBS also drives responsive transformation and applies sound business practices to government, thereby achieving greater efficiency to ensure programs and services are protected, sustainable, efficient, effective, and equitable.

Programs that contribute to the KPI result

• Ministry-wide

In addition, in its central-agency role, TBS monitors:

• average increases in negotiated wages for public sector workers under direct government oversight
• progress of implementing the Auditor General’s recommended actions from Value-for-Money Audits to support effective and efficient operations of government programs and services
• the timeliness of finalization of agencies’ business plans in accordance with the Agencies and Appointments Directive

Key Programs and Initiatives:

TBS advances its strategic priority in expenditure management and oversight through key programs and initiatives including:

• Supporting Treasury Board/Management Board of Cabinet (TB/MBC) decision-making processes by providing sound analysis, advice and operational support to TB/MBC enabling ministries to deliver on government priorities.
  • Transforming and modernizing public service delivery and enhancement of organizational efficiency, effectiveness, and sustainability.
• Leading expenditure management policy and the enterprise multi-year allocation/business planning through the Strategic Planning Process (SPP), including supports to line ministries.
• Leading and coordinating labour relations fiscal policy to support central agency decision-making for multi-year planning and in-year TB/MBC decisions.
• Overseeing the expenditure estimates process (legal spending authority) and supporting development of the Ontario Budget.
• Providing enterprise-wide policy leadership for provincial agency governance, accountability and oversight.
  • Leading mandate reviews for provincial agencies to ensure all provincial agencies are aligned with government priorities, relevant, efficient and have appropriate oversight structures in place.
• Building capacity, capability and community across the OPS in risk management, controllership, and internal controls through the Comptroller General Academy and services.
  • Enabling a smart risk culture that enhances decision-making and achievement of business objectives through leadership, support and tools for modern enterprise risk management.
  • Providing strategic oversight on financial reporting, including development and delivery of the Public Accounts, supporting prudent management of taxpayers’ dollars and safeguarding of the province’s assets.
  • Supporting the delivery of services to Ontarians independent and value-added internal audit services that; includes forensic investigation and fraud risk advisory services. Internal audit services are conducted in alignment with international professional standards and practices.
• Procuring and implementing an information technology solution to improve efficiencies in government financial planning and management processes.
• Leading the Integrated Financial Information System (IFIS) in Cloud project that is a key modernization initiative aimed at transforming OPS financial systems to improve scalability, security, and cost efficiency.
• Continuing to monitor and implement efficiencies through a strong expenditure management strategy to ensure resources are available to improve programs and services while ensuring value for Ontarians.
• Assessing and monitoring sector performance to augment information about program results with a financial and return-on-investment lens.

Detailed Financial Information

Chart 1: Distribution of 2025-26 Approved Allocation by Vote

Note: Chart includes Statutory Appropriations and Consolidation and Other Adjustments

For additional financial information, see:

Expenditure Estimates      
Public Accounts of Ontario      
2025 Budget

Provincial Agencies and Other Bodies

Associate Judges Remuneration Commission (Previously Case Management Masters)

Commissioner: George Strathy       
Established by Order in Council. Conducts inquiries and makes non-binding recommendations to the President of the Treasury Board regarding the remuneration of Ontario Associate Judges (provincially appointed judicial officers). The Commission’s report is submitted to the Lieutenant Governor in Council for a response.

Deputy Judges Remuneration Commission

Commissioner: Vacant

Established by Order in Council. Conducts inquiries and makes non-binding recommendations to the President of the Treasury Board regarding the remuneration of Deputy Judges. The Commission’s report is submitted to the Lieutenant Governor in Council for a response.

Justices of the Peace Remuneration Commission

Chair: William Kaplan

Established under the Justices of the Peace Act. Conducts inquiries and makes non-binding recommendations to the President of the Treasury Board regarding the remuneration of Ontario Justices of the Peace. The Commission’s report is submitted to the Lieutenant Governor in Council for a response.

Ontario Internal Audit Committee

Chair: Michael Stramaglia

The Ontario Internal Audit Committee (OIAC) is a provincial advisory agency supporting the Government of Ontario’s efforts to ensure the effectiveness and efficiency of operations, and the stewardship and accountability of public funds. Sector Audit Committees (SACs) are established as sub-committees of the OIAC. The OIAC and the SACs support the Audit and Accountability Committee’s (AAC) mandate by providing independent strategic advice on government-wide internal audit services, including risk management, governance, and internal control practices. The OIAC reports to the President of the Treasury Board (in role as Chair of the AAC), in consultation with the Secretary of the Cabinet and the broader AAC, as appropriate.

Ontario Public Service Employees’ Union Pension Plan Board of Trustees

Chair: Richard Nesbitt

An independent trust organization (not a provincial agency or a public body) established under a Joint Sponsorship Agreement between Ontario and the Ontario Public Service Employees Union (OPSEU) under the Ontario Public Service Employees’ Union Pension Act, 1994. Administers the OPSEU Pension Plan, including the investment of the OPSEU Pension Fund and the adjudication and provision of benefits under the plan.

Ontario Public Service Pension Board

Chair: Geraldine Markvoort

A public body and Trust agency constituted as a corporation without share capital in accordance with the Public Service Pension Act. Administers the Public Service Pension Plan, including the investment of the Public Service Pension Fund and the adjudication and provision of benefits under the plan. Also carries out administrative functions in relation to the Provincial Judges Pension Plan for the Provincial Judges Pension Board and other benefit programs for government.

Provincial Judges Pension Board

Chair: Deborah Anne Oakley

A public body and Trust agency continued by O. Reg. 290/13 made under the Courts of Justice Act. Administers the Provincial Judges Pension Plan, including the investment of the associated trusts and the adjudication and provision of benefits under the plan.

Provincial Judges Remuneration Commission

Chair: Marilyn Nairn

Continued under the Framework Agreement between Ontario and the Provincial Judges set out as a schedule to O. Reg. 407/93 under the Courts of Justice Act. Conducts inquiries and makes binding recommendations to the President of the Treasury Board regarding the salaries and benefits, and non-binding recommendations regarding the pensions, of Provincial Judges.

Public Service Commission

Chair: Carlene Alexander

Continued under the Public Service of Ontario Act, 2006 (PSOA). Ensures the effective management and administration of human resources in relation to public servants appointed under Part III of PSOA. Ensures non-partisan recruitment and employment of public servants. PSOA also sets out the rights and duties of public servants concerning ethical conduct and political activity.

Note: The figures above represent expenses incurred by Treasury Board Secretariat on behalf of these entities. The amounts above do not represent the full financial position for each entity.

Ministry Organization Chart

• President of the Treasury Board — The Honourable Caroline Mulroney
  • Group of 5 Chair positions:
    • Chair, Public Service Commission
    • Chair, Ontario Pension Board
    • Chair, Provincial Judges Pension Board
    • Chair, Ontario Internal Audit Committee
    • Chair, OPSEU Pension Trust
  • Deputy Minister, Treasury Board Secretariat and Secretary of Treasury Board and Management Board of Cabinet — Carlene Alexander
    • Director of Operations — William Snowball
    • Legal Director — Len Hatzis
    • Communications Director — Michelle Burr
    • Chief Administrative Officer and ADM, Corporate Services Division — Sandy Yee
    • Associate Deputy Minister, Office of the Treasury Board — Shannon Fenton
      • ADM, Planning and Performance Division — Martin Schlaepfer
      • ADM, Health, Social and Communities Division — Fuad Abdi
      • ADM, Resources and Economic Development Division — Sohaeb Raashid
    • Chief Negotiation Officer, OPS Strategic Labour Relations and Compensation Practice Group — Matt Siple
      • ADM, Employee Relations and Negotiations Division — Steven MacKay
      • ADM, Pay and Benefits Services Division — Bev Hawton
      • ADM, Centre for Learning and Modernization — Nisha Haji
    • Chief Labour Relations Strategist, Public Sector Strategic Labour Relations and Compensation Practice Group — Darren Harper
      • ADM, Broader Public Sector Partnerships and Oversight Division — Jay Porter
      • ADM, Total Rewards and Classification Division — Sarah O’Callaghan
    • Chief Talent Officer and Associate Deputy Minister, Centre for People, Culture and Talent — Mercedes Watson
      • ADM, People and Culture Division — Bart Nowak
      • ADM, Talent and Leadership and Performance Division — Vacant
      • ADM, Human Resources Service Delivery Division — Deen Ajasa
      • ADM, Centre for Learning and Modernization — Nisha Haji
    • Comptroller General and Associate Deputy Minister, Office of the Comptroller General — Beili Wong
      • Chief Risk Officer and ADM, Office of the Chief Risk Officer — Nancy Lavoie
      • Provincial Controller and ADM, Office of the Provincial Controller Division — Khalida Noor
      • Chief Internal Auditor and ADM, Ontario Internal Audit Division — Sanjeev Batra

Acts Administered by The Treasury Board Secretariat

Adjudicative Tribunals Accountability, Governance and Appointments Act, 2009

Auditor General Act

Broader Public Sector Accountability Act, 2010, except in respect of sections 5, 6, 8, 14, 15, 17, 18 and 20

Broader Public Sector Executive Compensation Act, 2014

Cabinet Ministers' and Opposition Leaders' Expenses Review and Accountability Act, 2002

Crown Foundations Act, 1996

Financial Administration Act, in respect of sections 1.0.1, 1.0.3 to 1.0.10, 1.0.21, 1.0.24, 1.0.25.1, 1.1, 9 to 10, 11.1 to 11.4, 11.5 to 11.9, 15 to 16.0.2 and 47; and in respect of sections 1, 1.0.2, 1.0.14, 1.0.16, 1.0.17, 1.0.20, 1.0.22, 1.0.25, 1.0.26, 2, paragraph 3(1) (h.1), sections 5, 5.1, 6, 7, 7.1, 8.1, 10.1, 11, 11.4.1, 14.1, 16.3, 16.4, 28 and 38 (except clause (1) (a.3)) to 45, the administration of the Act is shared between the President of the Treasury Board and the Minister of Finance

Floral Emblem Act

Government Advertising Act, 2004

Interim Appropriation for 2024-2025 Act, 2023

Interim Appropriation for 2025-2026 Act, 2024

Lobbyists Registration Act, 1998

Management Board of Cabinet Act

Ministry of Government Services Act, in respect of services provided by the Treasury Board Secretariat

Ontario Provincial Police Collective Bargaining Act, 2006

Ontario Public Service Employees' Union Pension Act, 1994

Public Sector Expenses Review Act, 2009

Public Sector Salary Disclosure Act, 1996

Public Service of Ontario Act, 2006, except in respect of sections 21 to 27 and clause 31 (1) (b)

Public Service Pension Act

Supplementary Interim Appropriation for 2024-2025 Act, 2024

Supply Act, 2024

Supporting Retention in Public Services Act, 2022

Annual Report

TBS supports the President of the Treasury Board and leads transformation that builds better public services for the future of Ontario.

Below are the highlights of TBS’ 2024-25 achievements that support the government in ensuring fiscal stewardship, sustainability, transparency, producing effective outcomes and value-for-money.

Strategic Priority: Human Resources (HR)

This strategic priority demonstrates the role of TBS as Employer for the Ontario Public Service (OPS). TBS works in collaboration with the Head of the OPS and the Public Service Commission to deliver on this role. TBS also leads enterprise-level HR policies and delivers HR programs and services (including payroll administration), provides oversight of labour relations on behalf of government (including collective bargaining with unions), and provides enterprise leadership for people, culture, and talent to enable an engaged, inclusive, and future-ready OPS.

Programs that contribute to the KPI result

• OPS-wide with Centre for People, Culture and Talent as enterprise lead

Strategic Priority: Expenditure Management & Oversight

This strategic priority demonstrates the role of TBS in overseeing government financial management and spending. TBS provides decision support to Treasury Board/Management Board of Cabinet (TB/MBC), leads expenditure management policy and multi-year allocation and planning (including support for development of the Ontario Budget), leads enterprise risk management, controllership (including Public Accounts), internal audit and forensic services, and supports the OPS on Auditor General matters.

Note: Measures variance between ministry’s year-end actual spending to the approved budget in the Printed Estimates.

Programs that contribute to the KPI result

• Ministry-wide

Key Program Results:

Supporting Fiscal Responsibility and Transparency

In its leadership role of fiscal responsibility and ensuring that government services and programs are sustainable, TBS led and effectively managed the enterprise-wide strategic planning and in-year expenditure management processes.

TBS also supports the government’s commitment to enhance transparency, timeliness, and accountability of public financial reporting. The Public Accounts, Expenditure Estimates and Public Sector Salary Disclosure were released on time to support this commitment and demonstrate full compliance with the applicable requirements.

Strengthening Accountability and Controllership

TBS continues to deliver on government accountability through a collaborative working relationship with the Auditor General. This was demonstrated by the province receiving its seventh clean audit opinion on the 2023-24 Public Accounts from the Auditor General. This means that, in the opinion of the Auditor General, the consolidated financial statements were prepared in accordance with Canadian Public Sector Accounting Standards and presented fairly.

TBS also ensures that information provided by the government about the annual deficit or surplus is fair, consistent, and comparable to previous years, and follows Public Sector Accounting Standards (PSAS). Building on the previous year implementation of five new accounting standards, TBS successfully led the implementation of two new accounting standards related to Public Private Partnerships and Revenue and one PSAS Guideline (i.e., Purchased Intangible Assets) in the fiscal year. This further reflects the government’s commitment to transparency and accountability to the people of Ontario.

In keeping with Ontario's commitment to openness and transparency, and in compliance with the Public Sector Salary Disclosure Act, 1996, the government released the names, positions, salaries, and total taxable benefits of public sector employees (OPS, BPS and municipal) paid $100,000 or more in the 2024 calendar year. The Compendium was released in a downloadable, machine-readable format, and made available in sortable, searchable tables on the Ontario website making the information completely accessible to the public.

To support the government’s long-term plan of ensuring accountability and trust in the province’s finances, the government previously undertook a comprehensive review of provincial agencies. This agency modernization work started with the Agency Review Task Force, followed by an additional agency evaluation process in fall 2020. Recommendations from these reviews focused on ensuring agencies remain transparent and sustainable. In addition, the recommendations identified efficient and effective ways to improve the customer experience by offering more virtual and online services. The government is continuing its work to implement the recommendations from these reviews and is monitoring progress. In 2021, the government launched mandate reviews for all provincial agencies. Between 2021 and 2027, every provincial agency will be reviewed to ensure their mandate continues to align with government priorities.

Public Service Modernization

TBS is committed to advancing the modernization of the OPS and creating a purpose-driven workplace culture that attracts, retains, reskills, and redeploys skilled and diverse talent to successfully deliver on government priorities.
TBS advanced multiple initiatives to achieve successful organizational transformation that is responsive to government priorities and outcome-based program and service delivery, such as:

• Rolled-out Phase 2 of the OPS People Plan for 2023 to 2026. Progress continues on initiatives related to modern working, growth and development, and belonging.
• Launched the OPS Learning and Development Action Plan to guide our investments in employee growth and development. This comprehensive plan sets clear priorities, actions, and metrics that aim to accelerate professional development and career growth for all employees.
• Developed human resource strategies and policies to enable employees to leverage their full potential, and supported the OPS in implementing transformation and achieving organizational effectiveness.
• Facilitated and supported OPS-wide strategic workforce planning to address emerging ministry and enterprise business priorities.
• Improved socio-demographic data collection related to leadership staffing to measure ministry diversity targets to diversify leadership, and introduced a pilot to identify systemic employment barriers in the staff-level recruitment process through the collection of applicant socio-demographic data.
• Released the OPS’s 2023 Multi-Year Accessibility Plan Annual Status report, which highlights the areas where meaningful progress and achievements have been made to advance accessibility in the second year of the plan.
• Implemented the OPS Digital Accessibility Standard (ODAS) jointly with the Accessibility Centre of Excellence, effective September 1, 2024. The standard establishes consistent accessibility principles for the entire OPS to comply with the Accessibility for Ontarians with Disabilities Act (AODA) and to create inclusive digital products and services for colleagues, partners, and the public.
• Continued to lead an Implementation Advisory Council to provide advice, input and feedback on initiatives related to the OPS Leadership Pledge commitments to build an equitable, accessible, and anti-racist public service.
• Launched and delivered additional initiatives to implement the OPS Leadership Pledge, including:
  • Advanced the transformation of the Workplace Discrimination and Harassment Program, which prioritizes the prevention of workplace conflict, discrimination, and harassment, and offered early conflict resolution services.
  • Established a multi-ministry working group to embed the OPS Code of Conduct into public-facing operations.
  • Expanded mental health resources and services, including the expanded Inclusive Counselling Service for underrepresented OPS employees and their family members to receive access to counsellors who are representative of the communities that they belong to. This expansion also includes delivery of small group trauma counselling, expanded capacity to deliver mental health first aid training, incorporated psychological health and safety into learning programs for OPS leaders, new self-directed mental health modules and raising awareness of mental health and well-being.
  • Advanced the Black Career Enhancement Program enhancing career pathways for Black women in administrative roles seeking to advance their career in the OPS.
  • Initiated an evidence-based approach to identifying systemic employment barriers within the OPS, with a focus on hiring, including recruitment and promotion.
  • Implemented a new Disability Management Information System solution to deliver an improved user experience through self-service tools, while driving operational efficiencies, and improving reporting and analytics capabilities.
• Created Indigenous OPS Wellness Days in March and October 2024 to provide culturally specific supports for Indigenous employees that address their unique mental health and wellness needs.
• Promoted the ethical framework in the Public Service of Ontario Act, 2006 (PSOA), including rules and restrictions governing oaths of office and allegiance, conflict of interest, political activity, and disclosure of wrongdoing.
• Hired approximately 5,000 students and recent graduates across corporate student and recent graduate programs with increased representation of equity-seeking groups. Student and recent graduate programs are a foundational element for building a skilled and diverse workforce of the future while driving modernization.
• Implemented a diversity strategy as part of program offerings for the Ontario Internship Program and the Summer Employment Opportunities program. The strategy has resulted in recruitment and retention of students and recent graduates who self-identify as Black, Indigenous, bilingual, or as a Person with a Disability. This includes the OIP-Abilities Internship Stream, the OIP-Black Internship Stream, and the introduction of the OIP-Indigenous Internship Stream, as well as reserved placements for summer student positions identifying as Black, Indigenous, Persons with Disabilities, or bilingual.
• Launched a new Workplace Health Information Management System to deliver an improved user experience through self-service portals, while driving operational efficiencies, and improving reporting and analytics capabilities.
• Supported implementation of the OPS French Bilingual Human Resources initiative to strengthen the OPS’ capacity to deliver government services in French, which includes enhancing processes for attracting, retaining, and developing French bilingual talent.
• Delivered manager training programs to enable new and experienced managers to build capability in managing business results, leading teams, developing employees, and creating inclusive and anti-racist workplaces.
• Conducted a lean review of the OPS’ Employment Security Screening process, resulting in actionable recommendations to modernize the process across the enterprise. The recommendations will enhance user experience for candidates and hiring managers, increase service delivery efficiency and accelerate the hiring process for OPS positions requiring security screening, while continuing to safeguard vulnerable people and provincial assets.