This section provides an overview of our planned spending and human resources for the next three fiscal years and compares planned spending for 2023–24 with actual spending for the current year and the previous year.
Planned spending
Departmental spending 2020–21 to 2025–26
The following graph presents planned spending (voted and statutory expenditures) over time.
| Spending | 2020-21 Actual |
2021-22 Actual |
2022-23 Forecast |
2023-24 Planned |
2024-25 Planned |
2025-26 Planned |
|---|---|---|---|---|---|---|
| Statutory | 85 | 42 | 52 | 46 | 38 | 37 |
| Voted | 4,752 | 5,364 | 5,396 | 5,938 | 5,538 | 5,520 |
| Total | 4,837 | 5,406 | 5,448 | 5,984 | 5,576 | 5,557 |
Note: Some totals may not add up due to rounding.
Our budget changes each year because of the demand-driven nature of our programs and services, which are based on the supports and services for which Veterans come forward. Annually, we update our client and expenditure forecasts to ensure that all Veterans who come forward receive the benefits and services to which they deserve.
In other words, no matter how many Veterans come forward, Veterans Affairs Canada will always provide the services and supports. Over 90% of our budget is allocated for expected payments to Veterans, their families and other program recipients.
Overall, planned spending is currently forecasted to increase in 2023–24 when compared to 2022–23. This increase is mostly attributed to temporary investments made to continue our mission to reduce wait times for disability benefits [MLC1], support the further development of the Mental Health Benefits Program [MLC7], extend resources to support case management services, maintain and modernize our commemorative memorials, and support the 2025 Invictus Games.
Planned spending is currently shown to decrease in the outer years as some of these temporary investments conclude. Temporary funding to address the backlog of disability applications concludes in 2024–25, while funding to support case management services and to support the Invictus Games concludes in 2025–26.
While planned spending is currently shown to decrease in the outer years, it is expected we will see increased demand for many of our programs and services. In the future, the budgets for Veteran benefits will be updated through the Estimates process to align with the latest forecast of client demand and expenditures.
Budgetary planning summary for core responsibilities and internal services (dollars)Footnote 19
The following table shows information on spending for each of our core responsibilities and for its internal services for 2023–24 and other relevant fiscal years.
| Core responsibilities and internal services | 2020-21 expenditures |
2021-22 expenditures |
2022-23 forecast spending |
2023-24 budgetary spending (as indicated in Main Estimates) |
2023-24 planned spending |
2024-25 planned spending |
2025-26 planned spending |
|---|---|---|---|---|---|---|---|
| Benefits, Services and Support | 4,660,494,971 | 5,240,551,120 | 5,261,529,589 | 5,826,610,032 | 5,826,610,032 | 5,424,185,936 | 5,414,015,405 |
| Commemoration | 42,205,327 | 38,038,138 | 53,887,059 | 41,854,568 | 41,854,568 | 47,625,409 | 38,999,132 |
| Veterans Ombudsperson | 5,193,514 | 3,828,088 | 4,396,400 | 4,465,311 | 4,465,311 | 4,528,110 | 4,541,629 |
| Subtotal | 4,707,893,812 | 5,282,417,346 | 5,319,813,048 | 5,872,929,911 | 5,872,929,911 | 5,476,339,455 | 5,457,556,166 |
| Internal services | 128,739,691 | 123,974,450 | 127,918,342 | 111,486,760 | 111,486,760 | 99,953,942 | 99,043,151 |
| Total | 4,836,633,503 | 5,406,391,796 | 5,447,731,390 | 5,984,416,671 | 5,984,416,671 | 5,576,293,397 | 5,556,599,317 |
With respect to each Core Responsibility, Benefits, Services and Support is a large piece of our budget. Planned spending will see an increase in 2023–24 due to temporary funding to address the backlog, to support the further development of the Mental Health Benefits Program [MLC7], and to extend resources to support case management services.
Planned spending is forecasted to decrease in 2024–25 due to the conclusion of temporary funding to address the backlog of disability applications as operational capacity returns to our base level. Temporary funding to support case management services also concludes in 2025–26. While planned spending is currently shown to decrease in the outer years, it is expected we will see increased demand for many of our programs and services. Additional funding for this demand will be sought through future Estimates process to align with the latest forecast of client demand and expenditures (as previously discussed).
Planned spending for Commemoration will decrease in 2023–24 as we see the end of temporary funding related to the Budget 2018 initiative to expedite repairs to graves we care for. Funding to support Juno Beach Centre also concludes, as well as funding for the government advertising program. Planned spending will then increase in 2024–25 as we have temporary funding in place to support the 2025 Invictus Games. In addition, we have received funding to address maintenance and modernization needs for Vimy and Beaumount-Hamel memorials. Planned spending will decrease in 2025–26 with the conclusion of the temporary funding for the Invictus Games.
Planned spending for the Veterans Ombudsman remains stable and is not expected to change.
Finally, approximately 2% of our total planned spending is allocated to internal services, to support program delivery and the corporate obligations of the organization. The planned spending for internal services is forecasted to decrease due to the end of temporary funding to address the backlog of disability benefits applications and to support case management.
Programs continue to be monitored in advance of future investments to support the needs of Canada’s Veterans.
Planned human resources
The following table shows information on human resources, in full-time equivalents (FTEs), for each of our Core Responsibilities and for internal services for 2022–23 and the other relevant years.
| Core responsibilities and internal services | 2020-21 actual FTEs |
2021-22 actual FTEs |
2022-23 forecast FTEs |
2023-24 planned FTEs |
2024-25 planned FTEs |
2025-26 planned FTEs |
|---|---|---|---|---|---|---|
| Benefits, Services and Support | 2,549.7 | 2,739.9 | 2,615.9 | 2,701.9 | 2,136.4 | 2,044.4 |
| Commemoration | 70.0 | 68.9 | 72.9 | 89.1 | 89.1 | 89.1 |
| Veterans Ombudsperson | 34.2 | 31.8 | 33.9 | 39.0 | 39.0 | 39.0 |
| Subtotal | 2,653.9 | 2,840.6 | 2,722.7 | 2,830.0 | 2,264.5 | 2,172.5 |
| Internal services | 801.3 | 822.5 | 808.5 | 853.1 | 769.1 | 757.1 |
| Total | 3,455.2 | 3,663.1 | 3,531.2 | 3,683.1 | 3,033.6 | 2,929.6 |
In 2023–24, we will continue our work to help reduce processing times for disability benefits applications and improve service to Veterans and their families. Funding was extended for approximately 560 resources (to the end of March 2024) for Service Excellence initiatives, which were originally part of the Government’s Economic and Fiscal Snapshot in August 2020. In addition to extending this initiative for two years, we also extended funding for three years (to the end of 2024-25) to maintain frontline staffing levels, including the Case Manager to Veteran ratio, and upgrade the tools Case Managers use – freeing up more time for them to work directly with Veterans. This initiative includes roughly 100 FTEs, among them front line case workers such as Case Managers and Veterans Service Agents. With recent improvements made to Mental Health benefits we hired approximately 40 resources including over 20 permanent positions to help deliver these improved benefits. While funding for human resources may return to previous levels in 2024–25, we will continue to reassess our long-term capacity as we move forward in improving service to Veterans and their families.
Estimates by vote
Information on our organizational appropriations is available in the 2023–24 Main Estimates.
Future-oriented condensed statement of operations
The future oriented condensed statement of operations provides an overview of our operations for 2022–23 to 2023–24.
The forecast and planned amounts in this statement of operations were prepared on an accrual basis. The forecast and planned amounts presented in other sections of the Departmental Plan were prepared on an expenditure basis. Amounts may therefore differ.
A more detailed future-oriented statement of operations and associated notes, including a reconciliation of the net cost of operations with the requested authorities, are available on our website.
| Financial information | 2022-23 forecast results |
2023-24 planned results |
Difference (2023-24 planned results minus 2022-23 Forecast results) |
|---|---|---|---|
| Total expenses | 5,451,679,715 | 5,991,649,591 | 539,969,876 |
| Total revenues | - | - | - |
| Net cost of operations before government funding and transfers | 5,451,679,715 | 5,991,649,591 | 539,969,876 |
The estimated net cost of operations for fiscal year 2023–24 is $5.991 billion. Over 90% of the planned spending for fiscal year 2023–24 is paid directly to, or on behalf of, the people we serve, in the form of compensation, financial support, health care and commemoration. When comparing 2022–23 forecast results to 2023–24 planned results, the increase is due to investments made to continue our mission to reduce wait times for disability benefits, support the development of a Mental Health Benefits Program, extend resources to support case management services, maintain and modernize our commemorative memorials, and support the 2025 Invictus Games.