2026-27 Departmental Plan

ISSN: 2371-7262
 

On this page

From the Chair

Headshot of Christopher J. McNeil

Christopher J. McNeil

Chair, Veterans Review and Appeal Board

It is with great pride that I present the Veterans Review and Appeal Board’s 2026-2027 Departmental Plan, which outlines how we plan to achieve our strategic goals and priorities for the upcoming year. Our work continues to evolve, and the year ahead will be marked by progress on three key fronts: improving the appeal process, strengthening the quality of hearings and decisions, and investing in the people who make our mandate possible. 

The Board will build on recent improvements to make the appeal process more efficient, and easier to navigate. With more temporary Members in place - supported through Budget 2023 funding - we will continue our efforts to hold more hearings and reduce wait times for Veterans. At the same time, we will continue to modernize how we work by using data and analytics to manage workloads, refining workflows to remove delays, digitizing documents, and exploring automation and new tools that help us prepare case files more efficiently.  

We remain committed to delivering high-quality hearings and decisions and will continue to invest in training for staff and Members, strengthening core knowledge and decision-making skills, while expanding our online learning tools to better support onboarding. We will also continue to deepen our engagement with Veterans and stakeholders across the country, ensuring that Veterans have clear, accessible information about the appeal process and what they can expect from the Board. 

Finally, our success depends on our people. In the coming year, we will continue building a workplace that is respectful, diverse, inclusive, and accessible. This includes advancing our Diversity and Inclusion Action Plan, implementing our 2025-28 Accessibility Action Plan, strengthening recruitment and staffing practices, and encouraging learning opportunities that promote cultural awareness, mental health, equity, and plain language. By supporting staff and Members in developing their skills and fostering a positive, engaged workplace culture, we reinforce the foundation that allows us to serve Veterans effectively. 

Together, these commitments will position the Board to continue to deliver timely, respectful hearings and fair, plain-language decisions in our service to those who have served Canada. We remain deeply dedicated to this responsibility, and I look forward to the progress ahead. 

Plans to deliver on core responsibilities and internal services

Core responsibilities and internal services

Core Responsibility: Appeals

Description

Provide an independent review and appeal program for disability benefits decisions made by Veterans Affairs Canada; ensure Veterans, Canadian Armed Forces and Royal Canadian Mounted Police members, and their families, receive the benefits they are entitled to for service-related disabilities. 

Quality of life impacts

Considering quality of life impacts contributes to the “Good Governance” domain of the Quality of Life Framework for Canada and, more specifically, Confidence in access to fair and equal justice (civil).” It also contributes to the “Health” domain, more specifically, “Timely access to primary care provider”; and the “Prosperity” domain, more specifically “Household income”. 

Indicators, results and targets

This section presents details on the department’s indicators, the actual results from the three most recently reported fiscal years, and the targets and target dates for Appeals. Details are presented by departmental result. 

Table 1: Applicants receive timely decisions.

Table 1 provides a summary of the target and actual results for each indicator associated with the results under Appeals
Departmental Result Indicators
Actual Results
2026-27 Target
Date to achieve target

Percentage of Review decisions issued within 16 weeks of the applicant/representative notifying the Board their case is ready to be heard
2022-23: 49%
2023-24: 73%
2024–25: 98%
≥95%
March 2027

Percentage of Appeal decisions issued within 16 weeks of the applicant/representative notifying the Board their case is ready to be heard
2022-23: 40%
2023-24: 35%
2024-25: 26%
≥85%
March 2027

Percentage of Reconsideration decisions issued within 16 weeks of the applicant/representative notifying the Board their case is ready to be heard1
2022–23: Not available
2023–24: Not available
2024–25: Not available
≥85%
March 2027
Explanation of table 1

1 This indicator is new for the 2026-27 fiscal year. Results will be reported moving forward.

Table 2: Applicants receive high-quality hearings and decisions

Departmental Result Indicators
Actual Results
2026-27 Target
Date to achieve target

Percentage of Applicants who provide positive feedback about their hearing
2022–23: 97%
2023–24: 97%
2024–25: 96%
≥95%
March 2027

Percentage of Board decisions that meet quality standards
2022–23: 93%
2023–24: 97%
2024–25: 100%
≥85%
March 2027

Percentage of Board decisions overturned by the Federal Court
2022–23: 0.4%
2023–24: 0.0%
2024–25: 0.2%
<2%
March 2027
Explanation of table 2

Additional information on the detailed results and performance information for the VRAB’s program inventory is available on GC InfoBase.

Plans to achieve results

The following section describes the planned results for Appeals in 2026-27.  

Everything the Board does under this core responsibility aims to provide Veterans and their families with high-quality and timely hearings and decisions. In 2026-27, the Board will continue to focus on this priority

Departmental Result: Applicants receive timely decisions.

Results we plan to achieve

  • Ensuring access to justice is a central part of the Board’s priorities. In 2026-27, the Board will continue improving the appeal process so that Veterans and their families can obtain access to the disability appeal process, and ultimately benefits, more quickly. The focus will be on efficiency, innovation, and using data to guide decisions. This means:
    • Using data and analytics to monitor workloads and support informed, timely decision-making.
    • Tracking performance against targets and taking corrective action early to prevent barriers to service. 
    • Reviewing and refining workflows to remove delays and ensure quick, effective responses to diverse client needs.
    • Using responsible applications of AI to help Members access relevant information more efficiently.
  • The Board continues to manage a high volume of cases. To meet this demand, VRAB secured permanent and temporary funding through Budget 2023. In January 2025, eleven temporary Members joined the Board, significantly increasing its capacity to hold hearings. With these Members in place throughout 2026-27, VRAB is well positioned to manage a significant hearing caseload.
  • The Board is committed to modernizing its operations. In 2026-27, the Board will: 
    • Seek to create a digital resource hub to ensure all Members have access to pertinent information in a centralized location, minimizing search times and increasing productivity.
    • Use data to anticipate trends and allocate resources where they are needed most.
    • Continue to innovate by exploring and adopting tools which accelerate the preparation of Veterans’ case files.
    • Further integrate with digital tools to reduce reliance on paper.
    • Explore automation where appropriate to accelerate the preparation of hearings.
  • Enhance our website to ensure information is accessible, clear, and up-to-date. In 2026-27, the Board’s Innovation Team will continue exploring how AI might help drive process improvements, reducing time spent on information gathering tasks, and creating more human capacity to review decision content.
Departmental Result: Applicants receive high-quality hearings and decisions.

Results we plan to achieve

  • Providing fair and consistent decisions is key to ensuring meaningful access to justice. To support this, Board Members need timely and relevant training. In 2026-27, the Board will continue offering training to strengthen core knowledge and essential adjudication skills, covering topics such as hearing management, administrative law, legislative updates, and the impact of judicial decisions on VRAB’s decision-making. Additionally, as part of our work to enhance the onboarding experience, we will continue to develop and enhance our online, role-specific training for operational staff,  supporting them in their work and strengthening their skills, ultimately resulting in better service to Veterans.  
  • While the Board has already moved to digital-first hearing recording solutions, we will further explore the automation of these recordings.
  • Continue to standardize decisions and working documents to follow the Canadian writing style.
  • In the year ahead, the Board will continue strengthening its outreach and engagement activities to ensure Veterans, members of the Canadian Armed Forces, and RCMP - along with the organizations that support them - remain informed about VRAB’s work and the services available to them. A key objective will be expanding the Board’s presence at stakeholder events, including tradeshows, conferences and meetings. These activities will provide valuable opportunities to listen to the community the Board serves while building relationships and sharing important information about the appeals process.
  • The Board will focus on increasing its digital presence. For example, with the launch of its new LinkedIn account, we will provide information about the appeal program - including what to expect when submitting an appeal - while highlighting important information about the process. Strengthening visibility on social media will also support greater transparency and enhance stakeholders’ understanding of VRAB’s mandate. 
  • In addition, the Board will maintain and expand its presence in publications that Veterans and their families rely on for trusted information. By continuing to advertise in these specialized outlets, the Board can better reach those who may need to access services, while ensuring they have clear, accessible information about the appeal options available to them. These initiatives will help the Board deepen its engagement with the communities it serves, increase awareness of its role, and reinforce its commitment to openness, accessibility, and service excellence. 
  • A diverse and skilled workforce is essential to the Board’s success. To meet the needs of Veterans and their families, the Board will enhance accessibility by ensuring hearings and decision letters are clear, available in both official languages, and written in plain language. In support of this goal, the Board will continue providing training on plain language writing and issue-based decision writing to improve the clarity and readability of decisions for Veterans; and support staff in developing and maintaining second official language skills.
Investing in our people

Board staff and Members play a vital role in fulfilling its mandate, and their success depends on a positive workplace culture. VRAB is committed to fostering a work environment built on respect, diversity, and inclusion. Throughout the reporting period, the Board will continue advancing a fair, diverse, inclusive, accessible, and bilingual work environment. In 2026-27, the Board will:

  • Strengthen engagement with staff and Members through regular conversations and  meetings focused on organizational priorities and workplace culture. 
  • Support staff participation in training on unconscious bias, discrimination and harassment, mental health, diversity and inclusion, and anti-racism, and related events and activities.
  • Continue to implement “Unity in Diversity”, VRAB’s 2024-2028 Diversity and Inclusion Action Plan.
  • Continue reviewing staffing practices to identify and remove systemic barriers, ensuring that the Board’s recruitment and staffing processes remain fair, inclusive, and equitable.
  • Implement its 2025-28 Accessibility Action Plan, which identifies ways to prevent and remove accessibility barriers at the Board.  

Gender-based Analysis Plus

The Board serves Veterans with diverse identities and experiences, including gender, race, ethnicity, religion, age, and ability. We apply a GBA Plus lens to ensure these differences, and any barriers they create, are considered when developing or improving programs and services. The Board recognizes that GBA Plus training is key to the successful integration of GBA Plus across the organization. All new employees and Members are required to complete GBA Plus training as part of their onboarding. In 2026-27, this training will continue to help them understand how inequities may affect diverse groups.

The Board currently collects and uses several data points for GBA Plus analysis, including biological sex, age, official language, and geography. We recognize the need to adopt gender by default, with a third gender marker for “other”, and to expand traditional practices to include additional intersectional data points. As Veterans Affairs Canada (VAC) expands its data collection, we will use this information to assess how intersectional factors influence Veterans’ access to and experiences with our Appeals program. This strengthened analysis, coupled with robust monitoring and reporting, will help ensure gender and diversity are fully considered in our programs, policies, and service delivery.
 

Planned resources to achieve results

Table 3: Planned resources to achieve results for Appeals

Table 3 provides a summary of the planned spending and full-time equivalents required to achieve results.
Resource Planned
Spending $23,079,330
Full-time equivalents 200

Complete financial and human resources information for the VRAB's program inventory is available on GC InfoBase.

Program inventory

Appeals is supported by the following program:

  • Review and Appeal

Additional information related to the program inventory for Appeals is available on the Results page on GC InfoBase.

Summary of changes to reporting framework since last year

  • Added a new Departmental Results Indicator and target: “Percentage of Reconsideration decisions issued within 16 weeks of the applicant or representative notifying the Board their case is ready to be heard.”

Internal services

Description

Internal services are the services that are provided within a department so that it can meet its corporate obligations and deliver its programs. There are 10 categories of internal services:

  • acquisition management services
  • communications services
  • financial management services
  • human resources management services
  • information management services
  • information technology services
  • legal services
  • materiel management services
  • management and oversight services
  • real property management services

Plans to achieve results

This section details the department’s plans to achieve results and meet targets for internal services.

VAC provides some internal services to the Board under a Memorandum of Understanding (MOU). This service relationship has been in place since the Board was established in 1995. It allows the Board to maximize resources by capitalizing on the significant investment VAC has made in these services, while maintaining its adjudicative independence.

The Board will continue to work within this MOU with VAC for internal services.

Planned resources to achieve results

Table 4: Planned resources to achieve results for internal services this year

Table 4 provides a summary of the planned spending and full-time equivalents required to achieve results.
Resource Planned
Spending 01
Full-time equivalents 01
Explanation of table 4

1Internal Services to support the operations of VRAB are provided at no cost under a MOU with VAC.

Complete financial and human resources information for the VRAB’s program inventory is available on GC InfoBase.

Planning for contracts awarded to Indigenous businesses

Government of Canada departments are to meet a target of awarding at least 5% of the total value of contracts to Indigenous businesses each year. As part of the aforementioned MOU, VAC supports VRAB in the provision of procurement services, including Indigenous procurement. As in previous years, VRAB will work with VAC Procurement to identify Indigenous vendors to meet or exceed the 5% target. We expect to meet or exceed the 5% target this fiscal year through the procurement of computer equipment, office furniture, language training, and interpretation services.

Table 5: Percentage of contracts planned and awarded to Indigenous businesses

Table 5 presents the current, actual results with forecasted and planned results for the total percentage of contracts the department awarded to Indigenous businesses.
5% Reporting Field
2024-25 Actual Result
2025-26 Forecasted Result
2026-27 Planned Result
Total percentage of contracts with Indigenous businesses

36.94%

8.33%
8.13%

Department-wide considerations

Related government priorities

United Nations 2030 Agenda for Sustainable Development and the UN Sustainable Development Goals 

The Board is committed to supporting Canada’s efforts to implement the UN 2030 Agenda for Sustainable Development Goals (SDGs). Through its core responsibility, the Board provides an independent appeal process for Veterans who are not satisfied with their disability benefits decisions made by Veterans Affairs Canada. The core responsibility contributes to these specific SDGs.

SDG 3: Good Health and Well-being

Veterans who receive favourable decisions from the Board have access to disability benefits and services provided by Veterans Affairs Canada. These benefits and services support Veterans in improving their physical and mental heath and well-being. 

SDG 16: Peace, Justice, and Strong Institutions

The Board’s primary objective is ensuring Veterans receive the benefits to which they are entitled. The Board is continuously working to help Veterans and their families obtain access to the disability appeal process, and ultimately benefits, more quickly. This contributes to providing access to justice for all.

More information on the VRAB’s contributions to Canada’s Federal Implementation Plan on the 2030 Agenda and the Federal Sustainable Development Strategy can be found in our Departmental Sustainable Development Strategy.

Key risks

  • The Board is committed to meeting its service standards and addressing the backlog of cases, supported by funding from Budget 2023. However, there remains a risk that it may not be able to keep up with the demand for timely hearings and decisions. To reduce this risk, the Board regularly reviews hearing schedules, adds resources when needed, and streamlines processes to deliver decisions to Veterans and their families as quickly as possible.
  • The Board is committed to meeting its service standards and addressing the backlog of cases, supported by funding from Budget 2023. However, there remains a risk that it may not be able to keep up with the demand for timely hearings and decisions. To reduce this risk, the Board regularly reviews hearing schedules, adds resources when needed, and streamlines processes to deliver decisions to Veterans and their families as quickly as possible.

Planned spending and human resources

This section provides an overview of VRAB’s planned spending and human resources for the next three fiscal years and of planned spending for 2026-27 with actual spending from previous years.

Spending

This section presents an overview of the department's planned expenditures from 2023-24 to 2028-29.

Budgetary performance summary

Table 6: Three-year spending summary for core responsibilities and internal services (dollars)

Table 6 presents VRAB’s spending over the past three years to carry out its core responsibilities and for internal services. Amounts for the 2025–26 fiscal year are forecasted based on spending to date. 
Core responsibilities and Internal services
2023-2024 Actual Expenditures
2024-25 Actual Expenditures
2025-2026 Forecast Spending
Appeals
18,124,186
21,260,607
21,994,588
Internal services
01
01
01
Total
18,124,186
21,260,607
21,994,588
Analysis of the past three years of spending

1 Internal Services to support the operations of the VRAB are provided at no cost under an MOU with VAC.

Planned spending for appeals has slightly increased due to funding received through Budget 2023 to address increased demand for review and appeal services.

More financial information from previous years is available on the Finances section of GC Infobase.

Table 7: Planned three-year spending on core responsibilities and internal services (dollars)

Table 7 presents VRAB’s planned spending over the next three years by core responsibilities and for internal services. 
Core responsibilities and Internal services
2026-27 Planned Spending
2027-28 Planned Spending
2028-29 Planned Spending
Appeals
23,079,330
21,214,141
15,962,206
Internal services
01
01
01
Total
23,079,330
21,214,141
15,962,206
Analysis of the next three years of spending

1 Internal Services to support the operations of the VRAB are provided at no cost under an MOU with VAC.

The projected decrease in spending over the next three years reflects the gradual conclusion of temporary funding provided through Budget 2023. 

More detailed financial information on planned spending is available on the Finances section of GC Infobase.

Funding

This section provides an overview of the department's voted and statutory funding for its core responsibilities and for internal services. For further information on funding authorities, consult the Government of Canada budgets and expenditures.

Graph 1: Approved funding (statutory and voted) over a six-year period

Graph 1 summarizes the department's approved voted and statutory funding from 2023-24 to 2028-29.

[alt text]. Text version below:
 
Text description of graph 1
Text description of graph 1
Fiscal year Total Voted Statutory
2023-24 $18,124,187 $16,202,110 $1,922,077
2024-25 $21,260,607 $19,041,506 $2,219,101
2025-26 $21,994,588 $19,161,924 $2,832,664
2026-27 $23,079,330 $20,066,969 $3,012,361
2027-28 $21,214,141 $18,464,770 $2,749,371
2028-29 $15,962,206 $13,910,462 $2,051,744
Analysis of statutory and voted funding over a six-year period

Over the next year (2027-28), the Board’s planned spending will decrease as temporary funding from Budget 2023 concludes. 

For further information on VRAB’s departmental appropriations, consult the 2026-27 Main Estimates.

Future-oriented condensed statement of operations

The future-oriented condensed statement of operations provides an overview of VRAB’s operations for 2025-26 to 2026-27.

Table 8: Future-oriented condensed statement of operations for the year ended March 31, 2027 (dollars)

Table 8 summarizes the expenses and revenues which net to the cost of operations before government funding and transfers for 2025-26 to 2026-27. 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.
Financial information
2025-26 Forecast results
2026-27 Planned results
Difference (Planned results minus forecasted)
Total expenses
23,959,158
25,055,975
1,096,817
Total revenues
0
0
0
Net cost of operations before government funding and transfers
23,959,158
25,055,975
1,096,817
Analysis of forecasted and planned results

The Board’s planned spending is expected to increase in 2026-2027 due to increased cost of delivering services.

A more detailed Future-Oriented Statement of Operations and associated Notes for 2026-27, including a reconciliation of the net cost of operations with the requested authorities, is available on VRAB’s website. 

Human resources

This section presents an overview of the department’s actual and planned human resources from 2023-24 to 2028-29.

Table 9: Actual human resources for core responsibilities and internal services

Table 9 shows a summary of human resources, in full-time equivalents, for VRAB’s core responsibilities and for its internal services for the previous three fiscal years. Human resources for the 2025-26 fiscal year are forecasted based on year to date. 
Core responsibilities and internal services
2023-24 Actual full-time equivalents
2024-25 Actual full-time equivalents
2025-26 Forecasted full-time equivalents
Appeals
140.4
169.3
169.3
Internal services
01
01
01
Total
140.4
169.3
169.3
Analysis of human resources over the last three years

1Internal Services to support the operations of the VRAB are provided at no cost under an MOU with VAC.

Planned human resources for appeals increased from 2023-24 through 2025-26 due to funding received to meet rising demand for review and appeal services.

Table 10: Human resources planning summary for core responsibilities and internal services

Table 10 shows information on human resources, in full-time equivalents, for each of VRAB’s core responsibilities and for its internal services planned for the next three years. 
Core responsibilities and internal services
2026-27 Planned full-time equivalents
2027-28 Planned full-time equivalents
2028-29 Planned full-time equivalents
Appeals
200
188
138
Internal services
01
01
01
Total
200
188
138
Analysis of human resources for the next three years

1Internal Services to support the operations of the VRAB are provided at no cost under an MOU with VAC.

Planned human resources for appeals is expected to remain the same in 2025–26 for review and appeal services.

The projected decrease in human resources over the next three years reflects the gradual conclusion of temporary funding provided through Budget 2023.

Federal tax expenditures

VRAB’s Departmental Plan does not include information on tax expenditures.

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures each year in the Report on Federal Tax Expenditures. 

This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information and references to related federal spending programs as well as evaluations and GBA Plus of tax expenditures.

Corporate information

Departmental profile

Appropriate minister:

The Honourable Jill McKnight, P.C, M.P

Institutional head:

Christopher J. McNeil

Ministerial portfolio:

Veterans Affairs

Enabling instrument(s):

Veterans Review and Appeal Board Act; Veterans Review and Appeal Board Regulations

Year of incorporation / commencement:

1995

Other:

Applications for review and appeal can be made to the Board under the following legislation:

The Board also adjudicates applications for compassionate awards made under section 34 of the Veterans Review and Appeal Board Act.

Departmental contact information

Mailing address:

Veterans Review and Appeal Board
PO Box 9900
Charlottetown, Prince Edward Island C1A 8V7
Canada

Telephone:

Toll Free in Canada and the United States

  • 1-800-450-8006 (English Service) or
  • 1-877-368-0859 (French Service)

From all other locations, call collect

  • 0-902-566-8751 (English Service) or
  • 0-902-566-8835 (French Service)

TTY:

1-833-998-2060

Fax:

1-855-850-4644

Email:

info@vrab-tacra.gc.ca

Website(s):

http://www.vrab-tacra.gc.ca

Definitions

List of terms
appropriation (crédit)
Any authority of Parliament to pay money out of the Consolidated Revenue Fund.
budgetary expenditures (dépenses budgétaires)
Operating and capital expenditures; transfer payments to other levels of government, departments or individuals; and payments to Crown corporations.
core responsibility (responsabilité essentielle)
An enduring function or role performed by a department. The intentions of the department with respect to a core responsibility are reflected in one or more related departmental results that the department seeks to contribute to or influence.
Departmental Plan (plan ministériel)
A report on the plans and expected performance of an appropriated department over a 3year period. Departmental Plans are usually tabled in Parliament each spring.
departmental result (résultat ministériel)
A consequence or outcome that a department seeks to achieve. A departmental result is often outside departments’ immediate control, but it should be influenced by program-level outcomes.
departmental result indicator (indicateur de résultat ministériel)
A quantitative measure of progress on a departmental result.
departmental results framework (cadre ministériel des résultats)
A framework that connects the department’s core responsibilities to its departmental results and departmental result indicators.
Departmental Results Report (rapport sur les résultats ministériels)
A report on a department’s actual accomplishments against the plans, priorities and expected results set out in the corresponding Departmental Plan. 
fulltime equivalent (équivalent temps plein)
A measure of the extent to which an employee represents a full person-year charge against a departmental budget. For a particular position, the full-time equivalent figure is the ratio of number of hours the person actually works divided by the standard number of hours set out in the person’s collective agreement.
gender-based analysis plus (GBA Plus) (analyse comparative entre les sexes plus [ACS Plus])
Is an analytical tool used to support the development of responsive and inclusive policies, programs, and other initiatives. GBA Plus is a process for understanding who is impacted by the issue or opportunity being addressed by the initiative; identifying how the initiative could be tailored to meet diverse needs of the people most impacted; and anticipating and mitigating any barriers to accessing or benefitting from the initiative. GBA Plus is an intersectional analysis that goes beyond biological (sex) and socio-cultural (gender) differences to consider other factors, such as age, disability, education, ethnicity, economic status, geography (including rurality), language, race, religion, and sexual orientation.

Using GBA Plus involves taking a gender- and diversity-sensitive approach to our work. Considering all intersecting identity factors as part of GBA Plus, not only sex and gender, is a Government of Canada commitment.
government priorities (priorités pangouvernementales)

For the purpose of the 2026-27 Departmental Plan, government priorities are the high-level themes outlining the government’s agenda in the 2025 Speech from the Throne.

horizontal initiative (initiative horizontale)

An initiative where two or more federal departments are given funding to pursue a shared outcome, often linked to a government priority.

Indigenous business (entreprise autochtones)

Requirements for verifying Indigenous businesses for the purposes of the departmental result report are available through the Indigenous Services Canada Mandatory minimum 5% Indigenous procurement target website. 

non-budgetary expenditures (dépenses non budgétaires)
Non-budgetary authorities that comprise assets and liabilities transactions for loans, investments and advances, or specified purpose accounts, that have been established under specific statutes or under non-statutory authorities in the Estimates and elsewhere. Non-budgetary transactions are those expenditures and receipts related to the government's financial claims on, and obligations to, outside parties. These consist of transactions in loans, investments and advances; in cash and accounts receivable; in public money received or collected for specified purposes; and in all other assets and liabilities. Other assets and liabilities, not specifically defined in G to P authority codes are to be recorded to an R authority code, which is the residual authority code for all other assets and liabilities.
performance (rendement)
What a department did with its resources to achieve its results, how well those results compare to what the department intended to achieve, and how well lessons learned have been identified.
performance indicator  (indicateur de rendement)
A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of an department, program, policy or initiative respecting expected results.
plan (plan)
The articulation of strategic choices, which provides information on how a department intends to achieve its priorities and associated results. Generally, a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead to the expected result.
planned spending (dépenses prévues)

For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts presented in Main Estimates.

A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their Departmental Plans and Departmental Results Reports.

program (programme)
Individual or groups of services, activities or combinations thereof that are managed together within the department and focus on a specific set of outputs, outcomes or service levels.

program inventory (répertoire des programmes)
Identifies all the department’s programs and describes how resources are organized to contribute to the department’s core responsibilities and results.

result (résultat)
A consequence attributed, in part, to a department, policy, program or initiative. Results are not within the control of a single department, policy, program or initiative; instead they are within the area of the department’s influence.

statutory expenditures (dépenses législatives)
Expenditures that Parliament has approved through legislation other than appropriation acts. The legislation sets out the purpose of the expenditures and the terms and conditions under which they may be made.

target (cible)
A measurable performance or success level that a department, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.

voted expenditures (dépenses votées)
Expenditures that Parliament approves annually through an appropriation act. The vote wording becomes the governing conditions under which these expenditures may be made.

Date modified: