The Treasury Board is a cabinet committee that oversees federal government spending, human resources management, and administrative policy. The Treasury Board sets expenditure policies, reviews departmental spending plans, approves regulations, and establishes policies for the public service. The Treasury Board Secretariat supports the Board's work and serves as the employer for collective bargaining with federal public sector unions. Treasury Board approval is required for significant expenditures, contracts, and policy initiatives. The Board's role as management board for government distinguishes it from Finance (which focuses on overall fiscal policy and the budget). Treasury Board decisions on public service wages, benefits, and working conditions affect a large portion of the federal workforce and set benchmarks that influence other public sector negotiations.