Executive Summary

Executive Summary

Program profile

Funeral and Burial Program

The Funeral and Burial Program provides financial assistance for the funeral, burial, and grave marking expenses of qualified Veterans. Veterans who die as a result of a service-related injury or illness are eligible for the program. Veterans who do not have the financial means at the time of death to pay for a dignified funeral and burial are also eligible.

Since 1995, the Funeral and Burial program has been administered on behalf of Veterans Affairs Canada (VAC) by the Last Post Fund Corporation. The Last Post Fund Corporation is an independent, non-profit organization with a mission to ensure that “no Veteran is denied a dignified funeral and burial as well as a military marker due to insufficient funds at time of death”.

The Funeral and Burial program provides a maximum of $7,376 plus taxes for funeral services and additional funding for other expenses (e.g., cemetery fees, grave liners, last sickness medical costs, and special preparation of remains). Under the Last Post Fund’s Unmarked Grave Program and the Indigenous Veterans Initiative (both funded by VAC and administered by the Last Post Fund) Veteran graves are provided with a permanent military marker if a grave has remained unmarked for at least five years.

Cemetery and Grave Marker Maintenance Program

The Cemetery and Grave Marker Maintenance Program preserves the memory of deceased Canadians who served their country during war and peace by maintaining symbols of remembrance in perpetuity. VAC manages and cares for the graves of approximately 250,000 Veterans buried in Canada who died outside of war time and who qualified for the Funeral and Burial Program or who were identified through the Last Post Fund’s Unmarked Grave Program.

VAC is responsible for inspecting Veteran gravesites and grave markers, for preserving the integrity of the grave sites, and for keeping a database of Veteran graves, their condition, and required maintenance. Grave markers provided at the expense of the Government of Canada are inspected cyclically and repair/maintenance is conducted as needed.

Evaluation purpose and background

The evaluation was conducted from April to December 2021 and covered the time period from 1 April 2017 to 31 March 2021 (though more current information and statistics are represented in this report when possible). The evaluation was conducted in accordance with Treasury Board of Canada’s Policy on Results. The Funeral and Burial Program and the Cemetery and Grave Marker Maintenance Program were last evaluated in 2017 as part of the Evaluation of Commemorative Benefits and Services.

The evaluation focused on program performance to determine program relevance, effectiveness, and efficiency. The evaluation team also explored identified areas of priority including:

  • results of the Cemetery and Grave Marker Maintenance Program’s backlog project;
  • future operation/plans for the Cemetery and Grave Marker Maintenance Program post-backlog project;
  • Funeral and Burial Program processes and changes resulting from the 2017 VAC evaluation;
  • Funeral and Burial Program reach; and
  • on-going operations at VAC owned cemeteries in Esquimalt British Columbia (God’s Acre Cemetery), and Halifax, Nova Scotia (Fort Massey Cemetery).

Evaluation findings

The evaluation found that there is a continued need for both programs. Each program aligns with Government of Canada goals and priorities and also with VAC’s mandate to “promote recognition and remembrance of the achievements and sacrifices of those who served Canada in times of war, military conflict, and peace”.

Uptake of Funeral and Burial benefits has decreased over the period of the evaluation. However, the number of unmarked graves being identified is growing and resulting in an increase to VAC’s grave marker inventory. As the inventory grows, pressure is put on program operations and the maintenance budget.

Outcomes for both programs are being measured, though there are opportunities to collect targeted outcome data and feedback. There is an opportunity for VAC to track and measure the success of the Cemetery and Grave Marker Maintenance Program separately from the overall Canada Remembers program. Targeted information would be helpful in program management and decision making, as current measures are general in nature and encompass overall remembrance initiatives. Performance indicators could be developed specific to cemeteries and grave marker maintenance.

The Funeral and Burial Program and the Cemetery and Grave Marker Maintenance Programs have quality assurance practices in place. Guidance documents have been developed by both VAC and the Last Post Fund to direct program operations. However, VAC’s National Technical Maintenance Manual should be reviewed to determine what updates may be required.

As a result of the 2017 Evaluation of Commemorative Benefits and Services, VAC has implemented processes to ensure that Veterans who may qualify for Funeral and Burial benefits are proactively identified. The Department provides the Last Post Fund with information to conduct outreach with the estates of Veterans most likely to be eligible for funeral and burial assistances. However, some challenges remain with data consistency and communication between VAC and the Last Post Fund. There is an opportunity to monitor how the business process is working to ensure that the correct information is being received and actioned by the Last Post Fund. 

The Cemetery and Grave Marker Maintenance Program received five-year funding of $24.4 million in 2018 to address urgently needed repairs to 45,000 graves (a total of 57,000 maintenance actions are required as some graves require more than one action). The grave marker maintenance backlog project is currently in year four and is expected to be completed on time (2023) and on budget. During the course of the project, an additional 37,000 corrective actions were identified and addressed. The evaluation found that the current base level funding for the Cemetery and Grave Marker Maintenance Program ($1.25 million) is not sufficient to provide timely care and maintenance to the current inventory of Veteran grave markers and two departmental cemeteries.

The two departmental cemeteries (God’s Acre and Fort Massey) require ongoing maintenance which is a pressure on the Cemetery and Grave Marker Maintenance annual budget of $1.25 million (14% of the program budget is spent on cemetery operations and maintenance). Recent renovations and an expansion to God’s Acre Cemetery will extend the active life of the cemetery, however, no plan has been developed for operations post-expansion.

The evaluation found that there is a need to enhance policies to formalize operations at God’s Acre Cemetery. The evaluation also found that both God’s Acre and Fort Massey cemeteries require a comprehensive operations and maintenance review, an operation and maintenance plan, and the funding to implement the plan.

As there are ongoing funding pressures within the Cemetery and Grave Marker Maintenance Program and a need was identified to develop operational plans for VAC-owned cemeteries, the evaluation makes the following recommendations:

Recommendation #1

It is recommended that the Director General, Commemoration explore opportunities to seek ongoing funding to address the increasing cost of maintaining the grave marker inventory and to develop and implement an appropriate grave inspection/maintenance cycle.

Recommendation #2

It is recommended that the Director General, Commemoration, conduct a comprehensive operations and maintenance review at God’s Acre Cemetery in Esquimalt, British Columbia and Fort Massey Cemetery in Halifax, Nova Scotia. The review should identify areas where plans, policies, and procedures need to be formalized and take into consideration environmental and long-term preservation requirements.

Recommendation #3

Building on recommendation #2, it is recommended that the Director General, Commemoration, develop and implement an operations and maintenance plan for God’s Acre Cemetery and Fort Massey Cemetery, and pursue stable long-term resources to allow for efficient implementation.