Schedule - Order in Council 442/2025

Order in Council 442/2025

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Appendix A

Statutes Administered by the President of the Treasury Board

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 paragraph (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

Supporting Retention in Public Services Act, 2022

Appendix B

Assignment and Transfer of Powers, Duties, Functions, Responsibilities and Programs to the President of the Treasury Board

Minister

The Minister shall exercise the powers and perform the duties, functions and responsibilities, except in respect of emergency management, that had been previously assigned and transferred to the Minister under Order in Council O.C. 1177/2024 dated August 29, 2024. These include but are not limited to:
1. the powers, duties, functions and responsibilities of the President of the Treasury Board in respect of:
  1. enterprise-wide capital and operational planning, expenditure management, controllership, internal audit; and
  2. the Financial Administration Act, as set out in Column C of Appendix C to this Order in Council;
2. the powers, duties, functions and responsibilities of the Chair of the Management Board of Cabinet in respect of the Courts of Justice Act and the Justices of the Peace Act; and
3. the powers, duties, functions and responsibilities in respect of human resources (including pay and benefit services).
The Minister shall share (with the Minister of Public and Business Service Delivery and Procurement) the powers, duties, functions and responsibilities in respect of the Ministry of Government Services Act insofar as they may be necessary or advisable for the purposes of presiding over the Ministry and otherwise exercising the powers and performing the duties, functions and responsibilities related to the Minister’s portfolio. Shared powers, duties, functions and responsibilities may be exercised or performed by each minister individually or by both ministers jointly.
The Minister shall share (with the Minister of Finance) the powers, duties, functions and responsibilities in respect of the Financial Administration Act, as set out in Column D of Appendix C to this Order in Council. Shared powers, duties, functions and responsibilities may be exercised or performed by each minister individually or by both ministers jointly.
The Minister shall support the Minister of Finance in the Minister of Finance’s exercise of the powers and performance of the duties, functions and responsibilities under the Fiscal Sustainability, Transparency and Accountability Act, 2019, including powers, duties, functions and responsibilities related to the Auditor General’s pre-election review under that Act.

Ministry

The Ministry shall carry out the functions, responsibilities and programs, except in respect of emergency management, that had been previously carried out by the Treasury Board Secretariat under Order in Council O.C. 1177/2024 dated August 29, 2024. These include but are not limited to the functions, responsibilities and programs in respect of human resources (including pay and benefit services).

Appendix C

Financial Administration Act

Ministerial Powers, Duties, Functions and Responsibilities

A. FAA provision	B. Minister of Finance	C. President of the Treasury Board	D. Minister of Finance and President of the Treasury Board (Shared)
1 Definitions	no	no	yes

A. FAA provision

B. Minister of Finance

C. President of the Treasury Board

D. Minister of Finance and President of the Treasury Board (Shared)

Definitions

yes

PART 0.1
Treasury Board And Ministry Of Finance
Treasury Board

A. FAA provision	B. Minister of Finance	C. President of the Treasury Board	D. Minister of Finance and President of the Treasury Board (Shared)
1.0.1 Treasury Board continued	no	yes	no
1.0.2 Members	yes — in respect of the Minister of Finance’s membership	yes — except in respect of the Minister of Finance’s membership	no
1.0.3 Chair and vice-chair	no	yes	no
1.0.4 Procedure	no	yes	no
1.0.5 Powers and duties	no	yes	no
1.0.6 Board may require right to consent to fees, etc.	no	yes	no
1.0.7 Special warrants	no	yes	no
1.0.8 Board orders, supplementary expenditures	no	yes	no
1.0.9 Expenditure transfer	no	yes	no
1.0.10 Regulations	no	yes	no

PART 0.1
Treasury Board And Ministry Of Finance
Ministry of Finance

A. FAA provision	B. Minister of Finance	C. President of the Treasury Board	D. Minister of Finance and President of the Treasury Board (Shared)
1.0.11 Ministry of Finance continued	yes	no	no
1.0.12 Minister of Finance to have charge	yes	no	no
1.0.13 Seal	yes	no	no
1.0.14 Duties and powers of Minister of Finance	yes — in respect of the Ministry of Finance, economic policy, taxation policy, and economic and statistical functions	yes — in respect of the Treasury Board Secretariat, accounting policy and accounting functions	yes — in respect of finance policy, finance functions, management of the Consolidated Revenue Fund and all public money; and in respect of issuing directives, policies and guidelines and establishing practices and procedures
1.0.15 Deputy Minister of Finance	yes	no	no
1.0.16 Delegation of powers	no	no	yes
1.0.17 Protection from personal liability	yes — in respect of the Deputy Minister of Finance and the Ministry of Finance	yes — in respect of the Deputy Minister of the Treasury Board Secretariat and the Treasury Board Secretariat	no
1.0.18 Expenditures	yes	no	no
1.0.19 Grants	no	no	no

PART 0.1
Treasury Board And Ministry Of Finance
Financial Management

A. FAA provision	B. Minister of Finance	C. President of the Treasury Board	D. Minister of Finance and President of the Treasury Board (Shared)
1.0.20 Financial responsibility	no	no	yes
1.0.21 Payment may be withheld	no	yes	no
1.0.22 Payment for special cases	no	no	yes
1.0.24 Expenditures authorized by the Assembly	no	yes	no
1.0.25 Provision of information to the Minister of Finance	no	no	yes
1.0.25.1 Duty of businesses, etc., to provide certain information	no	yes	no
1.0.26 Preparation of Public Accounts	no	yes — in respect of subsections (2), (4) to (6) and (8)	yes — in respect of subsections (1), (3), (7) and (9)

PART I
Public Money

A. FAA provision	B. Minister of Finance		C. President of the Treasury Board	D. Minister of Finance and President of the Treasury Board (Shared)
1.1 Ontario Opportunities Fund	no		yes	no
2 Public money to be credited to Minister of Finance	yes — in respect of subsections (1) to (2)		no	yes — in respect of subsections (3) to (5)
3(1)(a) – (h), and (i) Minister of Finance’s investment powers		yes	no	no
3(1)(h.1) Minister of Finance’s investment powers		no	no	Yes, as agreed between the Ministers
3(2)-(6) Minister of Finance’s investment powers	yes		no	no
4 Vesting of securities, etc., in Minister of Finance and successors	yes		no	no
5 Settlement of or determination of uncollectability of debts, etc.	no		no	yes
5.1 Remission of amounts owing to or recoverable by the Crown	yes — in respect of tax-related remissions		yes — except in respect of tax-related remissions	no
5.2 Payment or credit re Excise Tax Act (Canada)	yes		no	no
6 Minister of Finance authorized to accept certain gifts and bequests	no		yes — in respect of subsection (2)	yes — in respect of subsection (1)
7 Money received for special purpose	no		no	yes
7.1 Proxy investment funds	no		no	yes, as agreed between the Ministers
8 Recovery of balance of public money	yes		no	no
8.1 Additional fee for failure of payment	no		no	yes
9 Refunds	no		yes	no
9.1 Transition	no		yes	no
10 Interest and penalties on unpaid debts to Crown	no		yes	no
10.1 Collection, etc., of information	no		no	yes

PART II
Disbursement Of Public Money

A. FAA provision	B. Minister of Finance	C. President of the Treasury Board	D. Minister of Finance and President of the Treasury Board (Shared)
11 Payments out of Consolidated Revenue Fund (CRF)	yes — except in respect of subsection (5) and related approvals under subsection (4)	yes — in respect of subsection (5) and related approvals under subsection (4)	no
11.1 Appropriation required	no	yes	no
11.2 Limits on charges to appropriations	no	yes	no
11.3 Expenses limited to appropriations	no	yes	no
11.4 Certificate for payments	no	yes	no
11.4.1 Authority to pay interest on overdue amounts	yes — in respect of the provincial borrowing program	yes — except in respect of the provincial borrowing program	no
11.5 Authorized investments	no	yes	no
11.6 Estimates	no	yes	no
11.7 Payment of certain accrued liabilities	no	yes	no
11.8 Payment re: certain environmental remediation liabilities	no	yes	no
11.9 Payment re: newly recognized liabilities	no	yes	no
12 Payment of guarantee or indemnity	yes	no	no
13 How public money to be paid in certain circumstances	yes	no	no
14.1 Advances	no	no	yes
15 Interim payments from CRF	no	yes	no
16.0.1 Refund or repayment of expenditure or advance	no	yes	no
16.0.2 Application of accounting principles	no	yes	no
16.1 Collection agency fees	yes	no	no

PART II.1
Financial Management And Control

A. FAA provision	B. Minister of Finance	C. President of the Treasury Board	D. Minister of Finance and President of the Treasury Board (Shared)
16.3 Definition	no	no	yes
16.4 Payment of surplus funds into consolidated revenue fund	no	no	yes
16.5 Deposits and investment by ministries of surplus funds	yes	no	no
16.6 Financial activities	yes	no	no

PART III
Public Debt

A. FAA provision	B. Minister of Finance	C. President of the Treasury Board	D. Minister of Finance and President of the Treasury Board (Shared)
17 Definitions	yes	no	no
18 Loans to be authorized	yes	no	no
19 Money raised a charge on CRF	yes	no	no
20 Authorization to borrow	yes	no	no
21 Additional borrowing authorized	yes	no	no
22 Guarantee or indemnity authorized	yes	no	no
23 Temporary bank loans not exceeding $4 billion authorized	yes	no	no
24 Recitals and declarations	yes	no	no
25 Borrowing in foreign currencies authorized	yes	no	no
26 Calculation of borrowing limit	yes	no	no
26.1 Power to change form of debt	yes	no	no
27 Exemption from taxation	yes	no	no
28 Transactions that increase provincial liabilities	no	no	yes
29 Execution of security certificates	yes	no	no
30 Contents and conditions of securities	yes	no	no
31 Registrars and fiscal agents	yes	no	no
32 Officers not bound to see to trust	yes	no	no
33 Payment of lost securities	yes	no	no
34 Sinking funds	yes	no	no
35 Payment of loan expenses out of CRF	yes	no	no
36 Power to cancel securities acquired on sinking fund account	yes	no	no
37 Statement re authority	yes	no	no
38 Regulations	no	no	yes — in accordance with underlying subject matter, except with respect to clause 38 (1) (a.3)

PART IV
Civil Liability

A. FAA provision	B. Minister of Finance	C. President of the Treasury Board	D. Minister of Finance and President of the Treasury Board (Shared)
39 Notice to person failing to pay over public money	no	no	yes
40 Unapplied public money for purpose to be applied out of CRF	no	no	yes
41 Evidence	no	no	yes
42 Liability for loss	no	no	yes
43 Collection of debt by set-off	no	no	yes
44 Books, etc., property of the Crown	no	no	yes
45 Nothing in this Act to impair other remedies of the Crown	no	no	yes

PART V
Reciprocal Taxation Agreements

A. FAA provision	B. Minister of Finance	C. President of the Treasury Board	D. Minister of Finance and President of the Treasury Board (Shared)
46 Reciprocal taxation agreements	yes	no	no

A. FAA provision

B. Minister of Finance

C. President of the Treasury Board

D. Minister of Finance and President of the Treasury Board (Shared)

Reciprocal taxation agreements

yes

PART VI

Disbursements For Events At Which Politicians Speak

A. FAA provision	B. Minister of Finance	C. President of the Treasury Board	D. Minister of Finance and President of the Treasury Board (Shared)
47 Prohibition	no	yes	no

A. FAA provision

B. Minister of Finance

C. President of the Treasury Board

D. Minister of Finance and President of the Treasury Board (Shared)

Prohibition

yes

Décret 442/2025

Updated: May 05, 2025

Published: May 05, 2025