Spending and Human Resources
Spending
Spending 2020-21 to 2025-26
The following graph presents planned spending (voted and statutory) over time.
Spending and Human Resources - Departmental Spending Trend
Text version
This stacked column graph represents departmental spending trends for six fiscal years for the Department of Justice Canada. The graph presents a timeline (in fiscal years) on the horizontal axis and the amount of dollars (in millions of dollars) on the vertical axis. The timeline on the horizontal axis shows six columns; one for each fiscal year from 2020-21 on the left through to 2025-26. The columns for fiscal years 2020-21 to 2022-23 show actual spending, while the columns for fiscal years 2023-24 to 2025-26 show planned spending.
The amount of millions of dollars on the vertical axis ranges from 0 on the bottom to 1,000 on the top. Each column displays an accumulated total of departmental spending for two categories of funding: statutory and voted. These two categories of funding are also displayed numerically below each column to indicate the precise amount of spending (in millions of dollars) for each of the six fiscal years presented.
The first column of the timeline, representing fiscal year 2020-21, displays $85.6 million in statutory spending and $747.3 million in voted spending, for a total actual spending of $832.9 million.
The second column of the timeline, representing fiscal year 2021-22, displays $85.8 million in statutory spending and $821.6 million in voted spending, for a total actual spending of $907.4 million.
The third column of the timeline, representing fiscal year 2022-23, displays $92.2 million in statutory spending and $891.1 million in voted spending, for a total actual spending of $983.3 million.
The fourth column of the timeline, representing fiscal year 2023-24, displays $99.0 million in statutory spending and $888.5 million in voted spending, for a total planned spending of $987.6 million.
The fifth column of the timeline, representing fiscal year 2024-25, displays $98.9 million in statutory spending and $796.4 million in voted spending, for a total planned spending of $895.3 million.
The sixth and final column of the timeline, representing fiscal year 2025-26, displays $98.8 million in statutory spending and $781.1 million in voted spending, for a total planned spending of $880.0 million.
As illustrated in the graph above, the Department’s net actual spending shows an increasing trend. Actual spending in 2022-23 ($983.3 million) represents a $75.9 million (8.4%) increase compared to 2021-22 ($907.4 million), mainly due to the following:
- An increase in Grants and Contributions spendingFootnote 41, resulting from new and additional investments as announced in the Fall Economic Statement 2020, Budget 2021 and Budget 2022, with the most significant increases being under the following programs/funds: the Criminal Legal Aid Program, the Justice Partnership and Innovation Program, the Indigenous Justice Program, the Immigration and Refugee Legal Aid Program, and the Canadian Family Justice Fund.
- Increases in salary expenditures and an associated increase in the employee benefit plan (statutory) resulting from an increase in the size of the workforce, mainly under the Legal Services core responsibility, and a further increase in operating and maintenance expenditures for office equipment and an increase in travel activities. This increase in spending was mostly offset by revenues generated from the provision of legal services to other federal government departments and agencies.
Planned spending for the Department shows a decrease from 2023-24 ($987.6 million) to 2025-26 ($880.0 million). This $107.6 million (-10.9%) overall reduction is mainly attributable to the end of temporary funding for various initiatives under the Justice System Support core responsibility, such as those under the Criminal Legal Aid Program.
Budgetary Performance Summary for Core Responsibilities and Internal Services (dollars)
The “Budgetary performance summary for core responsibilities and internal services” table presents the budgetary financial resources allocated for Justice Canada’s core responsibilities and for internal services.
| Core responsibilities and internal services | 2022-23 Main Estimates | 2022-23 planned spending | 2023-24 planned spending | 2024-25 planned spending | 2022-23 total authorities available for use | 2020-21 actual spending (authorities used) | 2021-22 actual spending (authorities used) | 2022-23 actual spending (authorities used) |
|---|---|---|---|---|---|---|---|---|
| Legal Services | 219,037,730 | 219,037,730 | 234,869,583 | 235,869,615 | 229,387,935 | 228,106,265 | 222,168,257 | 204,647,663 |
| Justice System Support | 621,285,285 | 621,285,285 | 667,792,826 | 575,236,726 | 670,726,215 | 497,598,856 | 582,469,495 | 662,843,664 |
| Subtotal | 840,323,015 | 840,323,015 | 902,662,409 | 811,106,341 | 900,114,150 | 725,705,121 | 804,637,752 | 867,491,327 |
| Internal services | 81,434,060 | 81,434,060 | 84,890,347 | 84,175,143 | 111,609,813 | 107,148,024 | 102,779,851 | 115,831,245 |
| Total | 921,757,075 | 921,757,075 | 987,552,756 | 895,281,484 | 1,011,723,963 | 832,853,145 | 907,417,603 | 983,322,572 |
In 2022-23, the Main Estimates totalled $921.8 million and the total authorities available for use amounted to $1,011.7 million, which represents an increase of $89.9 million (9.8%). The total authorities available for use included $52.8 million of funding received through the Supplementary Estimates processes (of which $47.2 million was for grants and contributions programs) and $37.1 million of funding received in relation to the operating budget’s carrying forward of prior-year authorities, compensation adjustments, and other adjustments to authorities.
Actual spending in 2022-23 ($983.3 million) represents a $28.4 million (-2.9%) decrease compared to the total authorities available for use ($1,011.7 million). This variance comprises a $21.4 million lapse mainly in operating and maintenance expenditures from day-to-day operations that were lower than anticipated (such as professional and special services, repairs and maintenance and travel), the decision to delay spending on a few projects to future years, and a $7.0 million lapse in grants and contributions.
2022-23 Budgetary Actual Gross Spending Summary (dollars)
The following table reconciles gross planned spending with net spending for 2022-23.
| Core responsibilities and internal services | 2022-23 actual gross spending | 2022-23 actual revenues netted against expenditures | 2022-23 actual net spending (authorities used) |
|---|---|---|---|
| Legal Services | 588,359,368 | 383,711,705 | 204,647,663 |
| Justice System Support | 662,843,664 | - | 662,843,664 |
| Subtotal | 1,251,203,032 | 383,711,705 | 867,491,327 |
| Internal services | 170,040,990 | 54,209,745 | 115,831,245 |
| Total | 1,421,244,022 | 437,921,450 | 983,322,572 |
Vote-Netted Revenue (dollars)
As the primary provider of legal services to federal government departments and agencies, Justice Canada has Vote-Netted Revenue (VNR) authority to collect respendable revenue. For the purpose of departmental reporting, the total amount of expenditures is reduced by the revenues received by the Department.
| Vote-netted Revenue | 2020-21 actual |
2021-22 actual |
2022-23 plannedFootnote * of Table |
2022-23 actual |
2023-24 plannedFootnote ** of Table |
2024-25 plannedFootnote ** of Table |
|---|---|---|---|---|---|---|
| Total | 360,097,042 | 393,268,421 | 366,800,000 | 437,921,450 | 442,000,000 | 442,000,000 |
In 2022-23, $437.9 million of VNR was generated, representing an increase of $44.6 million compared to 2021-22 ($393.3 million). This is primarily due to an increase in demand for legal services from client departments and agencies in such areas as combatting tax evasion, Indigenous-related matters, Canadians’ public safety, and support for responses to immigration and refugee issues.
Human Resources
The “Human resources summary for core responsibilities and internal services” table presents the full-time equivalents allocated to each of Justice Canada’s core responsibilities and to internal services.
Human Resources Summary for Core Responsibilities and Internal Services
| Core responsibilities and internal services | 2020-21 actual full-time equivalents | 2021-22 actual full-time equivalents | 2022-23 planned full-time equivalents |
2022-23 actual full-time equivalents | 2023-24 planned full-time equivalents | 2024-25 planned full-time equivalents |
|---|---|---|---|---|---|---|
| Legal Services | 3,361 | 3,477 | 3,535 | 3,676 | 3,681 | 3,688 |
| Justice System Support | 308 | 332 | 342 | 366 | 372 | 372 |
| Subtotal | 3,669 | 3,809 | 3,877 | 4,042 | 4,053 | 4,060 |
| Internal services | 1,053 | 1,091 | 1,094 | 1,116 | 1,127 | 1,127 |
| Total | 4,722 | 4,900 | 4,971 | 5,158 | 5,180 | 5,187 |
The table above shows an increasing trend in human resources. The actual number of full-time equivalents increased by 258 from 2021-22 (4,900) to 2022-23 (5,158). The most significant increase was an additional 199 full-time equivalents in the Legal Services core responsibility, as the demand for legal services increased.
Expenditures by Vote
For information on Justice Canada’s organizational voted and statutory expenditures, consult the Public Accounts of Canada.
Government of Canada Spending and Activities
Information on the alignment of Justice Canada’s spending with the Government of Canada’s spending and activities is available in GC InfoBase.
Financial Statements and Financial Statements Highlights
Financial Statements
Justice Canada’s financial statements (unaudited) for the year ending March 31, 2023 are available on the Department’s website. The financial highlights presented within this document are intended to serve as a general overview of the Department’s Statement of Operations and Statement of Financial Position as presented in the 2022-23 Departmental Financial Statements (unaudited). These statements are prepared in accordance with accrual accounting principles and are therefore different from reporting on the use of authorities as reflected in previous sections of this report. Reconciliation of authorities used and the net cost of operations is set out in note 3 of the 2022-23 Departmental Financial Statements (unaudited).
Financial Statement Highlights
These financial results are driven by delivering on Justice Canada’s two core responsibilities and internal services.
Condensed Statement of Operations (unaudited) for the year ended March 31, 2023 (dollars)
| Financial information | 2022-23 planned results | 2022-23 actual results | 2021-22 actual results | Difference (2022-23 actual results minus 2022-23 planned results) | Difference (2022-23 actual results minus 2021-22 actual results) |
|---|---|---|---|---|---|
| Total expenses | 1,382,547,000 | 1,512,723,472 | 1,386,298,722 | 130,176,472 | 126,424,750 |
| Total revenues | 366,800,000 | 437,931,708 | 393,228,029 | 71,131,708 | 44,703,679 |
| Net cost of operations before government funding and transfers | 1,015,747,000 | 1,074,791,764 | 993,070,693 | 59,044,764 | 81,721,071 |
Planned Results
Planned results are based on the Future-Oriented Condensed Statement of Operations presented in the 2022-23 Departmental Plan. The actual expenses for 2022-23 were $130.2 million higher than the planned expenses, mainly due to:
- An increase in full-time equivalents, to respond to an increased demand for legal services from client departments and agencies.
- An increase in Grants and Contributions spending, resulting from new investments as announced in Budget 2021 and Budget 2022 for the Immigration and Refugee Legal Aid Program and DTCFP.
The actual revenues for 2022-23 are $71.1 million higher than planned revenues. This is mainly attributable to an increase in the provision of legal services to a broad range of clients.
The 2022-23 planned results information is provided in Justice Canada’s Future-Oriented Statement of Operations 2022-23.
Expenses
Total departmental expenses were $1.5 billion in 2022-23, which represents an increase of $126.4 million from 2021-22. The variance is mainly explained by the following:
- An increase in expenses for Grants and Contributions transfer payments, related to initiatives announced in Budget 2021 and Budget 2022 for the Justice Partnership and Innovation Program, the Canadian Family Justice Fund, the Criminal Legal Aid Program, and the Immigration and Refugee Legal Aid Program.
- An increase in salary expenses and employee benefits, related to an increase in the workforce and yearly compensation adjustments after the ratification of various collective agreements.
Expenses by Core Responsibility and Internal Services
Expenses by Core Responsibility and Internal Services – Text version
The pie chart shows the largest portion of expenses, representing 44% of the pie, falling under the Legal Services core responsibility. The Justice System Support core responsibility expenses represent 43.8% of the pie, and the Internal Services expenses comprise 12.2% of the pie.
Revenues
Total departmental revenues were $437.9 million in 2022-23, which represents a net increase of $44.7 million from 2021-22. This variance is mainly explained by an increase in legal services revenues resulting from increased demand, which was met through an increase in the workforce.
Revenues by Type
Revenues by Type – Text version
This pie chart displays revenues by type. The largest section, Legal Services, represents 98.0% of the pie. Family Law Fees account for 1.3% of the pie. Also shown is 0.5% in Common Services provided to the Public Prosecution Service of Canada and 0.2% in Other Revenues.
Condensed Statement of Financial Position (unaudited) as of March 31, 2023 (dollars)
| Financial information | 2022-23 | 2021-22 | Difference (2022-23 minus 2021-22) |
|---|---|---|---|
| Total net liabilities | 458,472,424 | 541,043,087 | (82,570,663) |
| Total net financial assets | 412,905,365 | 487,256,126 | (74,350,761) |
| Departmental net debt | 45,567,059 | 53,786,961 | (8,219,902) |
| Total non-financial assets | 21,753,059 | 27,669,302 | (5,916,243) |
| Departmental net financial position | (23,814,000) | (26,117,659) | 2,303,659 |
From 2021-22 to 2022-23, the Departmental Net Financial Position has increased by $2.3 million due to a number of factors, which are reflected in the information presented below.
Liabilities
The Department’s total net liabilities were $458.5 million at the end of 2022-23, which represents a decrease of $82.6 million from 2021-22. The variance is mainly explained by a decrease in transfer payments payable due to timing of payments, particularly related to large programs cost-shared with provinces and territories such as the Youth Justice Services Funding Program and the Legal Aid Program.
Liabilities by Type
Liabilities by Type – Text version
This pie chart displays liabilities by type. The largest section, Transfer Payments Payable, represents 63.2% of the pie. Accounts Payable and Accrued Liabilities account for 22.1%. Vacation Pay and Compensatory Leave account for 10.6%, while Employee Future Benefits account for 3.3%. Lastly, the Family Law Account represents 0.8% of the liabilities.
Financial and Non-Financial Assets
Total net financial assets and non-financial assets were $434.7 million at the end of 2022-23, which represents a decrease of $80.3 million from 2021-22. The variance is mainly explained by a decrease in the amount due from the Consolidated Revenue Fund (CRF), because of expenses incurred but not paid from the CRF and revenue recognized but not yet collected and/or deposited to the CRF by March 31, 2023. The amount due from the CRF is the net of total cumulative payables and receivables at the end of the year and represents the balance of cash that the Department can access from the CRF without charging departmental authorities.
Assets by Type
Assets by Type – Text version
This pie chart displays assets by type. The largest section, Due from the Consolidated Revenue Fund, represents 87.1% of the pie. Receivables and Advances account for 7.9%, whereas Tangible Capital Assets account for 5.0%. Lastly, Prepaid Expenses represent less than 0.1% of assets.
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