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    [Appendix]
    [Detailed Budget Estimates by Agency]
    [Department of Veterans Affairs]
    [From the U.S. Government Printing Office, www.gpo.gov]

             <h1>DEPARTMENT OF VETERANS AFFAIRS

             </h1>

          DEPARTMENT OF VETERANS AFFAIRS

             Veterans Health Administration

             Federal Funds
             Medical ServicesFor necessary expenses for furnishing, as authorized by law, inpatient and outpatient care and treatment to beneficiaries
             of the Department of Veterans Affairs and veterans described in section 1705(a) of title 38, United States Code, including
             care and treatment in facilities not under the jurisdiction of the Department, and including medical supplies and equipment,
             bioengineering services, food services, and salaries and expenses of health care employees hired under title 38, United States
             Code, aid to State homes as authorized by section 1741 of title 38, United States Code, assistance and support services for
             caregivers as authorized by section 1720G of title 38, United States Code, and loan repayments authorized by section 604 of
             the Caregivers and Veterans Omnibus Health Services Act of 2010 (Public Law 111–163; 124 Stat. 1174; 38 U.S.C. 7681 note);
             [$165,000,000]$157,500,000, which shall be in addition to funds previously appropriated under this heading that became available on October 1, [2012]2013; and, in addition, [$43,557,000,000]$45,015,527,000, plus reimbursements, shall become available on October 1, [2013]2014, and shall remain available until September 30, [2014]2015: Provided, That, of the amount made available on October 1, [2013]2014, under this heading, $1,400,000,000 shall remain available until September 30, [2015]2016: Provided further, That notwithstanding any other provision of law, the Secretary of Veterans Affairs shall establish a priority for the provision
             of medical treatment for veterans who have service-connected disabilities, lower income, or have special needs: Provided further, That notwithstanding any other provision of law, the Secretary of Veterans Affairs shall give priority funding for the provision
             of basic medical benefits to veterans in enrollment priority groups 1 through 6: Provided further, That notwithstanding any other provision of law, the Secretary of Veterans Affairs may authorize the dispensing of prescription
             drugs from Veterans Health Administration facilities to enrolled veterans with privately written prescriptions based on requirements
             established by the Secretary: Provided further, That the implementation of the program described in the previous proviso shall incur no additional cost to the Department
             of Veterans Affairs.  Note.—This account receives advance appropriations; a full-year 2013 appropriation for this account was enacted in the Consolidated
                Appropriations Act, 2012 (P.L. 112–74). The amounts included for 2013 also reflect the annualized level provided by the Continuing
                Appropriations Resolution, 2013 (P.L. 112–175) as well as amounts from P.L. 113–2, the Disaster Relief Appropriations Act,
                2013.
          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 36–0160–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year
                      233
                      217
                      217

                      Receipts:

                      0220
                      Pharmaceutical Co-payments, MCCF
                      707
                      724
                      799

                      0221
                      Medical Care Collections Fund, Third Party Prescription Claims
                      102
                      100
                      100

                      0222
                      Enhanced-use Lease Proceeds, MCCF
                      10
                      2
                      2

                      0223
                      First Party Collections, MCCF
                      184
                      188
                      189

                      0224
                      Third Party Collections, MCCF
                      1,746
                      1,760
                      1,778

                      0225
                      Third Party Collections, MCCF

                      129

                      0226
                      Parking Fees, MCCF
                      4
                      4
                      4

                      0227
                      Compensated Work Therapy, MCCF
                      59
                      57
                      57

                      0228
                      MCCF, Long-term Care Copayments
                      3
                      4
                      4

                      0240
                      Payments from Compensation and Pension, MCCF
                      2
                      2
                      2

                      Adjustments:

                      0290
                      Adjustment - rounding
                      –3

                      0299
                      Total receipts and collections
                      2,814
                      2,841
                      3,064

                      0400
                      Total: Balances and collections
                      3,047
                      3,058
                      3,281

                      Appropriations:

                      0500
                      Medical Care Collections Fund
                      –2,830
                      –2,841
                      –2,935

                      0501
                      Medical Care Collections Fund

                      –129

                      0599
                      Total appropriations
                      –2,830
                      –2,841
                      –3,064

                      0799
                      Balance, end of year
                      217
                      217
                      217

          Program and Financing (in millions of dollars)

                      Identification code 36–0160–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Ambulatory care
                      19,646
                      20,164
                      20,340

                      0002
                      Inpatient care
                      7,672
                      8,031
                      8,459

                      0003
                      Rehabilitation Care
                      413
                      461
                      514

                      0004
                      Mental health care
                      4,202
                      4,788
                      5,431

                      0005
                      Long-term care
                      4,867
                      5,557
                      6,415

                      0006
                      Prosthetics care
                      1,768
                      1,973
                      2,180

                      0007
                      Dental care
                      474
                      513
                      559

                      0008
                      CHAMPVA and Other dependent programs
                      1,233
                      1,340
                      1,460

                      0009
                      Readjustment counseling
                      170
                      189
                      200

                      0091
                      Total operating expenses
                      40,445
                      43,016
                      45,558

                      0101
                      Ambulatory care
                      1,135
                      782
                      505

                      0102
                      Inpatient care
                      580
                      406
                      260

                      0103
                      Rehabilitation care
                      46
                      32
                      20

                      0104
                      Mental health care
                      341
                      239
                      153

                      0105
                      Long-term care
                      238
                      167
                      107

                      0106
                      Prosthetics care
                      23
                      16
                      10

                      0107
                      Dental care
                      41
                      29
                      19

                      0109
                      Readjustment counseling
                      7
                      5
                      3

                      0110
                      Provided by the continuing resolution (P.L. 112–175)

                      1,409

                      0191
                      Total capital investment
                      2,411
                      3,085
                      1,077

                      0799
                      Total direct obligations
                      42,856
                      46,101
                      46,635

                      0801
                      Reimbursable program
                      176
                      287
                      200

                      0900
                      Total new obligations
                      43,032
                      46,388
                      46,835

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,016
                      491

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1,400
                      1,430
                      1,558

                      1120
                      Appropriations transferred to other accts [36–0169]
                      –173

                      1120
                      Appropriations transferred to other accts [36–0165]
                      –15
                      –15
                      –15

                      1121
                      Appropriations transferred from other accts [36–5287]
                      2,814
                      2,841
                      2,935

                      1121
                      Appropriations transferred from other accts [36–0152]
                      56

                      1160
                      Appropriation, discretionary (total)
                      4,082
                      4,256
                      4,478

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      39,650
                      41,354
                      43,557

                      1173
                      Advance appropriations permanently reduced
                      –1,400

                      –1,400

                      1180
                      Advanced appropriation, discretionary  (total)
                      38,250
                      41,354
                      42,157

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      171
                      287
                      200

                      1701
                      Change in uncollected payments, Federal sources
                      4

                      1750
                      Spending auth from offsetting collections, disc (total)
                      175
                      287
                      200

                      1900
                      Budget authority (total)
                      42,507
                      45,897
                      46,835

                      1930
                      Total budgetary resources available
                      43,523
                      46,388
                      46,835

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      491

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      5,151
                      7,484
                      10,217

                      3010
                      Obligations incurred, unexpired accounts
                      43,032
                      46,388
                      46,835

                      3011
                      Obligations incurred, expired accounts
                      –316

                      3020
                      Outlays (gross)
                      –40,383
                      –43,655
                      –45,922

                      3050
                      Unpaid obligations, end of year
                      7,484
                      10,217
                      11,130

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –12
                      –7
                      –7

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –4

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      9

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –7
                      –7
                      –7

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      5,139
                      7,477
                      10,210

                      3200
                      Obligated balance, end of year
                      7,477
                      10,210
                      11,123

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      42,507
                      45,897
                      46,835

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      35,398
                      38,690
                      40,394

                      4011
                      Outlays from discretionary balances
                      4,985
                      4,965
                      5,528

                      4020
                      Outlays, gross (total)
                      40,383
                      43,655
                      45,922

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Baseline Program [Medical services]
                      –36
                      –63
                      –63

                      4033
                      Non-Federal sources
                      –148
                      –224
                      –137

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –184
                      –287
                      –200

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –4

                      4052
                      Offsetting collections credited to expired accounts
                      13

                      4060
                      Additional offsets against budget authority only (total)
                      9

                      4070
                      Budget authority, net (discretionary)
                      42,332
                      45,610
                      46,635

                      4080
                      Outlays, net (discretionary)
                      40,199
                      43,368
                      45,722

                      4180
                      Budget authority, net (total)
                      42,332
                      45,610
                      46,635

                      4190
                      Outlays, net (total)
                      40,199
                      43,368
                      45,722

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      42,332
                      45,610
                      46,635

                      Outlays
                      40,199
                      43,368
                      45,722

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      129

                      Outlays

                      71

                      Total:

                      Budget Authority
                      42,332
                      45,610
                      46,764

                      Outlays
                      40,199
                      43,368
                      45,793

             For 2015, the Budget requests $55.6 billion in advance appropriations for the three medical care appropriations: Medical Services,
                Medical Support and Compliance, and Medical Facilities.  This request for advance appropriations fulfills the Administration's
                commitment to provide reliable and timely resources to support the delivery of accessible and high-quality medical services
                for veterans.  Advance appropriations require a multi-year approach to budget planning whereby one year builds off the previous
                year.  This funding enables timely and predictable funding for VA's medical care to prevent our Nation's veterans from being
                adversely affected by budget delays, and provides opportunities to more effectively use resources in a constrained fiscal
                environment.  For example, estimated savings from management improvements to be achieved in 2013, 2014 and 2015 will reduce
                the requirements for the 2014 and 2015 appropriations.

             For 2014, Medical Care appropriations are increased by $157.5 million over the 2014 advance appropriations request of $54.5
                billion.  Each year, VA updates its budget estimates to incorporate the most recent data on health care utilization rates,
                actual program experience, and other factors, such as economic trends in unemployment and inflation.  As a result of these
                updates, the adjusted budget estimates more accurately reflect the projected medical demands of veterans enrolled in the VA
                health care system.

             With the resources requested for 2014 and 2015, VA will provide the highest quality health care services for veterans.  VA
                estimates it will treat 6.5 million patients in 2014 and 6.6 million patients in 2015.  Operation Enduring Freedom, Operation
                Iraqi Freedom and Operation New Dawn (OEF/OIF/OND) veterans are expected to reach 674,754 in 2014 (10.4 percent of the total)
                and 742,146 in 2015 (11.3 percent of the total).

             Medical Services._For Medical Services, the Budget reflects the following appropriation funding: the 2013 enacted advance appropriation of $41.4
                billion, augmented by supplemental funding (as provided in P.L. 113–2) and the annualized level provided by the continuing
                resolution (P.L. 112–175) (see Note below); the 2014 advance appropriation request of $43.7 billion; and the 2015 advance
                appropriation request of $45.0 billion.  This appropriation provides for a comprehensive, integrated health care delivery
                system that addresses the needs of eligible veterans and beneficiaries in VA medical centers, outpatient clinic facilities,
                contract hospitals, State homes, and outpatient programs on a fee basis.  Hospital and outpatient care is also provided by
                the private sector for certain dependents and survivors of veterans under the Civilian Health and Medical Programs for the
                Department of Veterans Affairs (CHAMPVA).

             Note._The funding level displayed for 2013 shows the enacted advance appropriation augmented by supplemental funding (as provided
                in P.L. 113–2) and the annualized level provided by the continuing resolution (P.L. 112–175). The annualized level reflects
                an additional $1,409 million in funding. Most of this additional funding is an unintended result of the mechanism by which
                Congress rescinded a portion of the enacted 2012 advance appropriation and appropriated the same amount with two-year availability.
                The rescission does not recur as a term and condition under the continuing resolution, but the appropriation does. The additional
                funding of $1,409 million is anticipated to be cancelled upon enactment of either a 2013 full-year continuing resolution or
                regular appropriation.

             Medical Care Collections Fund (MCCF)._VA estimates collections of nearly $3.1 billion in 2014 and nearly $3.2 billion in 2015, representing five percent of available
                resources in both years.  VA has the authority to collect inpatient and outpatient co-payments, medication co-payments, and
                nursing home co-payments; authority for certain income verification; authority to recover third-party insurance payments from
                veterans for nonservice-connected conditions; and authority to collect revenue from enhanced use leases.  These collections
                also include those collected from the Compensated Work Therapy Program, Compensation and Living Expenses Program, and the
                Parking Program.

                WORKLOADAmbulatory care._Obligations for 2014 are estimated to be $20,974 million for this health service category which includes funding for ambulatory
                care in VA hospital-based and community-based clinics. Contract fee care is provided to eligible beneficiaries when VA facilities
                are not geographically accessible, services are not available at a particular facility, or when care cannot be provided in
                a timely manner.
    Estimated operating levels are:

                         Outpatient Visits:
                         2012 actual
                         2013 est.
                         2014 est.

                         Staff
                         74,309,650
                         77,271,844
                         79,949,871

                         Fee
                         12,874,997
                         13,366,815
                         13,939,209

                         Total
                         87,184,647
                         90,638,659
                         93,889,080

             Inpatient care._Obligations for 2014 are estimated to be $8,719 million.  VA delivers inpatient acute care in its hospitals and through inpatient
                contract care.
    Estimated operating levels are:

                         2012 actual
                         2013 est.
                         2014 est.

                         Patients Treated
                         630,952
                         639,502
                         644,801

             Rehabilitative care._Obligations for 2014 are estimated to be $534 million for the provision of rehabilitative care, including Blind Rehabilitation
                and Spinal Cord Injury programs. These services include inpatient and outpatient blind and vision rehabilitation programs,
                adjustment to blindness counseling, patient and family education, and assistive technology. The mission of Spinal Cord Injury
                and Disorders (SCI/D) Services is to promote the health, independence, quality of life and productivity of individuals with
                spinal cord injury and disorders through efficient delivery of acute rehabilitation, psychological, social, vocational, medical
                and surgical care, professional training, as well as patient and family education.
    Estimated operating levels are:

                         2012 actual
                         2013 est.
                         2014 est.

                         Patients treated
                         16,091
                         16,465
                         16,764

             Mental health care._Obligations for 2014 are estimated to be $5,584 million for the inpatient, residential, and outpatient care of veterans with
                conditions related to mental illness, including alcohol and drug problems. Mental health services and operations ensure the
                availability of a range of services, from treatment of a variety of common mental health conditions in primary care to more
                intensive interventions in specialty mental health programs for more severe and persisting mental health conditions. Specialty
                services such as evidence-based psychotherapies, intensive outpatient programs, residential rehabilitation treatment, and
                inpatient care are available to meet the range of veterans' needs.
    Estimated operating levels are:

                         2012 actual
                         2013 est.
                         2014 est.

                         Average daily census
                         9,212
                         9,154
                         8,994

                         Outpatient Visits/Encounters
                         11,556,003
                         12,023,995
                         12,467,700

             Long-term care._Obligations for 2014 are estimated to be $6,522 million for the care of veteran residents in long-term care programs.  VA
                offers a spectrum of geriatric and extended care services to veterans enrolled in its health care system. The spectrum of
                long-term care services includes non-institutional and institutional services. All VA medical centers provide home- and community-based
                long-term care programs. The patient-focused approach supports veterans who wish to live safely at home in their own communities
                for as long as possible. In addition, veterans receive institutional long-term care through one of four venues: VA Community
                Living Centers (CLCs); Community Nursing Homes; State Veterans Nursing Homes; and State Veterans Home Domiciliaries.
    Estimated operating levels are:

                         2012 actual
                         2013 est.
                         2014 est.

                         Institutional (ADC)
                         40,847
                         41,580
                         42,466

                         Non-Institutional Visits/Procedures
                         11,458,105
                         13,222,722
                         14,205,014

             Prosthetics care._Obligations for 2014 are estimated to be $2,190 million for veterans. Prosthetic and Sensory Aids Service is an integrated
                delivery system designed to provide medically prescribed prosthetic and sensory aids, medical devices, assistive aids, repairs
                and services to eligible disabled veterans to maximize the independence and enhance their quality of life. This includes,
                but is not limited to, artificial limbs, hearing aids, and home oxygen; items that improve accessibility such as ramps and
                vehicle modifications, wheelchairs and mobility aids; and devices surgically placed in the veteran, such as stents.
             Dental care._Obligations for 2014 are estimated to be $578 million for the treatment of veterans who require dental care. Dental care services
                are provided to eligible veterans with a "medical condition negatively impacted by poor dentition." These patients may include
                poorly controlled diabetic patients, patients with head or neck cancer, organ transplant patients and others. Veterans with
                a 100 percent service-connected disability are eligible for comprehensive dental care as needed.  In addition, homeless veterans
                enrolled in certain residential treatment programs are also eligible for dental treatment.
    Estimated operating levels are:

                         2012 actual
                         2013 est.
                         2014 est.

                         Dental Procedures
                         4,089,217
                         4,267,492
                         4,436,598

             Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA) and Other Dependent Programs._Obligations for 2014 are estimated to be $1,460 million for the care of veterans and beneficiaries of these programs. The
                Veterans Health Care Expansion Act of 1973, Public Law 93–82, authorized VA to provide a health benefits program that shares
                the cost of medical supplies and services with eligible beneficiaries. The Veterans' Survivor Benefits Improvements Act of
                2001, Public Law 107–14, extended CHAMPVA benefits, as a secondary payer to Medicare, to CHAMPVA beneficiaries over age 6.
                CHAMPVA programs also include Foreign Medical Program (FMP), Spina Bifida Health Care Program, and Children of Women Vietnam
                Veterans Health Care Program (CWVV). The Veterans Caregivers and Veterans Omnibus Health Services Act of 2010, Public Law
                111–163, further expanded CHAMPVA to include primary family caregivers of certain seriously injured Veterans.  Eligible primary
                family caregivers are authorized to receive health care benefits through the existing CHAMPVA Program when the primary family
                caregiver has no other health care coverage (including Medicare and Medicaid).
    Estimated operating levels are:

                         2012 actual
                         2013 est.
                         2014 est.

                         Outpatient Workloads
                         12,691,000
                         13,706,000
                         14,802,000

             Readjustment Counseling._Obligations for 2014 are estimated to be $203 million.  This program provides readjustment counseling services at VA Vet Centers.
                Vet Centers are community-based counseling centers that provide a wide range of social and psychological services to include:
                professional readjustment counseling to veterans who have served in a combat zone, military sexual trauma counseling, bereavement
                counseling for families who experience an active duty death, substance abuse assessments and referral, medical referral, VBA
                benefits explanation and referral, and employment counseling. Services are also extended to the family members of eligible
                veterans for issues related to military service and the readjustment of those veterans.
    Estimated operating levels are:

                         2012 actual
                         2013 est.
                         2014 est.

                         Visits
                         1,505,000
                         1,540,000
                         1,574,000

                PERFORMANCE MEASURESQuality and timeliness of care._VA's budget request focuses on the Department's priority of providing timely, accessible, and high-quality health care.  To
                achieve this priority, VA has several key measures that provide detail into quality of care. VA measures its impact on population
                health using the Clinical Practice Guidelines IV and the Prevention Index V to ensure health system actions improve the health
                of the veteran community. Clinical Practice Guidelines Index IV assesses the progress and results associated with the management
                of common chronic diseases that impact the health trajectories of Veterans.  The Clinical Practice Guidelines Index IV is
                expected to reach 93% in 2014, with a strategic target of 94%.  Prevention Index V measures VA's efforts in preventing illness
                through measures such as immunization and screening.  VA expects the Prevention Index V to reach 94% in 2014, with a strategic
                target of 95%.

                         2012 actual
                         2013 est.
                         2014 est.

                         Prevention Index V
                         94%
                         93%
                         94%

                         Clinical Practice Guidelines Index IV
                         94%
                         92%
                         93%

             Access to medical care._VA examines wait times for completed appointments with the ultimate goal of delivering high quality service at the time wanted
                and needed by each veteran.  In 2014, VA will measure wait times for primary care, specialty care, and mental health appointments
                for new and established patients. In 2013, VHA updated the methodologies to measure wait times for new and established patient
                appointments to improve reliability and consistency. Therefore, no targets are set in 2013 and 2014 so that baseline performance
                can be established.

                         2012 actual
                         2013 est.
                         2014 est.

                         Appointment performance measures are provided below:

                         Percent of new primary care appointments completed within 14 days of the create date for the appointment1
                          N/Av
                          TBD
                          TBD

                         Percent of established primary care patients with a scheduled appointment within 14 days of the desired date for the appoinment2
                          N/Av
                          TBD
                          TBD

                         Percent of new specialty care appointments completed within 14 days of the create date of the apppoinment1
                          N/Av
                          TBD
                          TBD

                         Percent of established specialty care patients with a scheduled appointment within 14 days of the desired date for the appointment2
                          N/Av
                          TBD
                          TBD

                         Percent of new mental health appointments completed within 14 days of the create date for the appointment1
                          N/Av
                          TBD
                          TBD

                         Percent of established mental health patients with a scheduled appointment within 14 days of the desired date for the appointment2
                          N/Av
                          TBD
                          TBD

             1 In 2013, VHA updated the methodology to measure wait times for new patient appointments to improve reliability and consistency.
             Appointments for new patients will use the create date, defined as when the appointment was made and automatically captured
             by the scheduling system. Therefore, no targets are set in 2013 and 2014 so baseline performance can be established.2 In 2013, VHA updated the methodology to measure wait times for established patient appointments to improve reliability and
             consistency.  Appointments for established patients will use the desired date, defined as the agreed upon date determined
             together by provider and patient. Desired date is measured prospectively to better represent patient satisfaction.  Therefore,
             no targets are set in 2013 and 2014 so baseline performance can be established.

          Object Classification (in millions of dollars)

                      Identification code 36–0160–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      13,831
                      14,381
                      14,992

                      11.3
                      Other than full-time permanent
                      287
                      292
                      311

                      11.5
                      Other personnel compensation
                      1,595
                      1,663
                      1,729

                      11.9
                      Total personnel compensation
                      15,713
                      16,336
                      17,032

                      12.1
                      Civilian personnel benefits
                      4,676
                      4,922
                      5,310

                      13.0
                      Benefits for former personnel
                      14
                      14
                      14

                      21.0
                      Employee travel
                      53
                      53
                      53

                      21.0
                      Beneficiary travel
                      860
                      903
                      937

                      21.0
                      Interagency motor pool payments
                      19
                      19
                      19

                      21.0
                      All other
                      6
                      6
                      6

                      22.0
                      Transportation of things
                      11
                      12
                      14

                      23.2
                      Rental payments to others
                      3

                      23.3
                      Communications, utilities, and miscellaneous charges
                      316
                      352
                      394

                      24.0
                      Printing and reproduction
                      18
                      18
                      18

                      25.2
                      Other contractual services
                      4,435
                      4,823
                      5,025

                      25.6
                      Outpatient dental fees
                      98
                      102
                      107

                      25.6
                      Medical and nursing fees
                      1,604
                      1,738
                      1,884

                      25.6
                      Community nursing homes
                      617
                      662
                      725

                      25.6
                      Contract hospitalization
                      1,587
                      1,753
                      1,937

                      25.6
                      Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA)
                      929
                      1,019
                      1,113

                      26.0
                      Medical supplies and materials
                      8,325
                      8,806
                      9,368

                      31.0
                      Equipment
                      2,404
                      1,676
                      1,077

                      32.0
                      Land and structures
                      6

                      41.0
                      Medical grants, subsidies, and contributions
                      852
                      975
                      1,066

                      41.0
                      Medical grants to private organizations
                      310
                      503
                      536

                      92.0
                      Undistributed - provided by the continuing resolution (P.L.112–175)

                      1,409

                      99.0
                      Direct obligations
                      42,856
                      46,101
                      46,635

                      99.0
                      Reimbursable obligations
                      176
                      287
                      200

                      99.9
                      Total new obligations
                      43,032
                      46,388
                      46,835

          Employment Summary

                      Identification code 36–0160–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      185,531
                      192,880
                      199,793

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,782
                      1,872
                      1,872

             Medical Services

             (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 36–0160–2–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Ambulatory care

                      129

                      0900
                      Total new obligations (object class 25.2)

                      129

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1121
                      Appropriations transferred from other accts [36–5287]

                      129

                      1160
                      Appropriation, discretionary (total)

                      129

                      1930
                      Total budgetary resources available

                      129

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      129

                      3020
                      Outlays (gross)

                      –71

                      3050
                      Unpaid obligations, end of year

                      58

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      58

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      129

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      71

                      4180
                      Budget authority, net (total)

                      129

                      4190
                      Outlays, net (total)

                      71

             VA is proposing to increase the Department's ability to bill private insurers for care provided to treat nonservice-connected
                conditions.  The proposals would allow VA to be considered as a participating provider for purposes of reimbursement and would
                allow for disclosure of health care information for billing purposes to be consistent with the use of this information for
                treatment purposes (subject to all applicable privacy laws and regulations).

             Medical Support and ComplianceFor necessary expenses in the administration of the medical, hospital, nursing home, domiciliary, construction, supply, and
             research activities, as authorized by law; administrative expenses in support of capital policy activities; and administrative
             and legal expenses of the Department for collecting and recovering amounts owed the Department as authorized under chapter
             17 of title 38, United States Code, and the Federal Medical Care Recovery Act (42 U.S.C. 2651 et seq.); [$6,033,000,000]$5,879,700,000, plus reimbursements, shall become available on October 1, [2013]2014, and shall remain available until September 30, [2014]2015: Provided, That, of the amount available under this heading, $100,000,000 shall remain available until September 30, [2015]2016.   Note.—This account receives advance appropriations; a full-year 2013 appropriation for this account was enacted in the Consolidated
                Appropriations Act, 2012 (P.L. 112–74).
          Program and Financing (in millions of dollars)

                      Identification code 36–0152–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Ambulatory care
                      2,584
                      3,029
                      3,197

                      0002
                      Inpatient care
                      1,037
                      1,037
                      1,037

                      0003
                      Rehabilitation care
                      75
                      75
                      75

                      0004
                      Mental health care
                      707
                      707
                      707

                      0005
                      Long-term care
                      580
                      580
                      580

                      0006
                      Prosthetics care
                      155
                      155
                      155

                      0007
                      Dental care
                      84
                      84
                      84

                      0008
                      CHAMPVA and other dependent programs
                      77
                      96
                      108

                      0091
                      Total operating expenses
                      5,299
                      5,763
                      5,943

                      0101
                      Ambulatory care
                      44
                      42
                      43

                      0102
                      Inpatient care
                      17
                      17
                      17

                      0103
                      Rehabilitation care
                      1
                      1
                      1

                      0104
                      Mental health care
                      13
                      13
                      13

                      0105
                      Long-term care
                      11
                      11
                      11

                      0106
                      Prosthetics care
                      4
                      4
                      4

                      0107
                      Dental care
                      1
                      1
                      1

                      0110
                      Provided by the continuing resolution (P.L. 112–175)

                      101

                      0191
                      Total capital investment
                      91
                      190
                      90

                      0293
                      Total direct program
                      5,390
                      5,953
                      6,033

                      0799
                      Total direct obligations
                      5,390
                      5,953
                      6,033

                      0801
                      Reimbursable program activity
                      37
                      78
                      40

                      0900
                      Total new obligations
                      5,427
                      6,031
                      6,073

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      103
                      106

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      100
                      101
                      100

                      1120
                      Appropriations transferred to other accts [36–0169]
                      –24

                      1120
                      Appropriations transferred to other accts [36–0160]
                      –56

                      1120
                      Appropriations transferred to other accts [36–0165]
                      –50

                      1160
                      Appropriation, discretionary (total)
                      –30
                      101
                      100

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      5,535
                      5,746
                      6,033

                      1173
                      Advance appropriations permanently reduced
                      –100

                      –100

                      1180
                      Advanced appropriation, discretionary  (total)
                      5,435
                      5,746
                      5,933

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      35
                      78
                      40

                      1701
                      Change in uncollected payments, Federal sources
                      1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      36
                      78
                      40

                      1900
                      Budget authority (total)
                      5,441
                      5,925
                      6,073

                      1930
                      Total budgetary resources available
                      5,544
                      6,031
                      6,073

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –11

                      1941
                      Unexpired unobligated balance, end of year
                      106

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      897
                      897
                      1,222

                      3010
                      Obligations incurred, unexpired accounts
                      5,427
                      6,031
                      6,073

                      3011
                      Obligations incurred, expired accounts
                      –101

                      3020
                      Outlays (gross)
                      –5,326
                      –5,706
                      –5,955

                      3050
                      Unpaid obligations, end of year
                      897
                      1,222
                      1,340

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –3
                      –1
                      –1

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –1

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      3

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –1
                      –1
                      –1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      894
                      896
                      1,221

                      3200
                      Obligated balance, end of year
                      896
                      1,221
                      1,339

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      5,441
                      5,925
                      6,073

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      4,642
                      5,192
                      5,384

                      4011
                      Outlays from discretionary balances
                      684
                      514
                      571

                      4020
                      Outlays, gross (total)
                      5,326
                      5,706
                      5,955

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –34
                      –78
                      –40

                      4033
                      Non-Federal sources
                      –4

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –38
                      –78
                      –40

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –1

                      4052
                      Offsetting collections credited to expired accounts
                      3

                      4060
                      Additional offsets against budget authority only (total)
                      2

                      4070
                      Budget authority, net (discretionary)
                      5,405
                      5,847
                      6,033

                      4080
                      Outlays, net (discretionary)
                      5,288
                      5,628
                      5,915

                      4180
                      Budget authority, net (total)
                      5,405
                      5,847
                      6,033

                      4190
                      Outlays, net (total)
                      5,288
                      5,628
                      5,915

             For 2015, the Budget requests $5.9 billion in advance appropriations for Medical Support and Compliance. This request for
                advance appropriations fulfills the Administration's commitment to provide reliable and timely resources to support the delivery
                of accessible and high-quality medical services for veterans.

             For Medical Support and Compliance, the Budget reflects the following appropriation funding: the 2013 enacted advance appropriation
                of $5.7 billion, augmented by the annualized level provided by the continuing resolution (P.L. 112–175) (see Note below); the 2014 appropriation request of $6.0 billion; and the 2015 advance appropriation request of $5.9 billion.  The
                Medical Support and Compliance appropriation finances the expenses of management, security, and administration of the VA health
                care system through the operation of VA medical centers, other facilities, Veterans Integrated Service Network offices and
                facility director offices, chief of staff operations, quality of care oversight, legal services, billing and coding activities,
                procurement, financial management, and human resource management.

             Note._The funding level displayed for 2013 shows the enacted advance appropriation augmented by the annualized level provided by
                the continuing resolution (P.L. 112–175). The annualized level reflects an additional $101 million in funding. Most of this
                additional funding is an unintended result of the mechanism by which Congress rescinded a portion of the enacted 2012 advance
                appropriation and appropriated the same amount with two-year availability. The rescission does not recur as a term and condition
                under the continuing resolution, but the appropriation does. The additional funding of $101 million is anticipated to be cancelled
                upon enactment of either a 2013 full-year continuing resolution or regular appropriation.

          Object Classification (in millions of dollars)

                      Identification code 36–0152–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      2,669
                      2,743
                      2,856

                      11.3
                      Other than full-time permanent
                      55
                      54
                      59

                      11.5
                      Other personnel compensation
                      308
                      318
                      330

                      11.9
                      Total personnel compensation
                      3,032
                      3,115
                      3,245

                      12.1
                      Civilian personnel benefits
                      938
                      981
                      1,033

                      13.0
                      Benefits for former personnel
                      5
                      5
                      5

                      21.0
                      Employee travel
                      63
                      63
                      63

                      21.0
                      All other
                      5
                      5
                      5

                      22.0
                      Transportation of things
                      11
                      12
                      12

                      23.3
                      Communications, utilities, and miscellaneous charges
                      118
                      125
                      135

                      24.0
                      Printing and reproduction
                      14
                      15
                      15

                      25.2
                      Other contractual services
                      1,010
                      1,351
                      1,328

                      25.6
                      Medical and nursing fees
                      5

                      26.0
                      Medical supplies and materials
                      97
                      90
                      102

                      26.0
                      Provisions
                      2

                      31.0
                      Equipment
                      89
                      90
                      90

                      32.0
                      Land and structures
                      1

                      92.0
                      Undistributed - provided by the continuing resolution (P.L. 112–175)

                      101

                      99.0
                      Direct obligations
                      5,390
                      5,953
                      6,033

                      99.0
                      Reimbursable obligations
                      37
                      78
                      40

                      99.9
                      Total new obligations
                      5,427
                      6,031
                      6,073

          Employment Summary

                      Identification code 36–0152–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      46,190
                      47,735
                      49,060

                      2001
                      Reimbursable civilian full-time equivalent employment
                      831
                      869
                      869

             DOD-VA Health Care Sharing Incentive Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–0165–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      DOD-VA health care sharing incentive fund
                      58
                      94
                      94

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      189
                      263
                      199

                      1021
                      Recoveries of prior year unpaid obligations
                      2

                      1050
                      Unobligated balance (total)
                      191
                      263
                      199

                      Budget authority:

                      Appropriations, discretionary:

                      1121
                      Transferred from VA account [36–0160]
                      15
                      15
                      15

                      1121
                      Transferred from DOD account [97–0130]
                      65
                      15
                      15

                      1121
                      Transferred from VA account [36–0152]
                      50

                      1160
                      Appropriation, discretionary (total)
                      130
                      30
                      30

                      1930
                      Total budgetary resources available
                      321
                      293
                      229

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      263
                      199
                      135

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      42
                      37
                      1

                      3010
                      Obligations incurred, unexpired accounts
                      58
                      94
                      94

                      3020
                      Outlays (gross)
                      –61
                      –130
                      –80

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2

                      3050
                      Unpaid obligations, end of year
                      37
                      1
                      15

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      42
                      37
                      1

                      3200
                      Obligated balance, end of year
                      37
                      1
                      15

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      130
                      30
                      30

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      61
                      130
                      80

                      4180
                      Budget authority, net (total)
                      130
                      30
                      30

                      4190
                      Outlays, net (total)
                      61
                      130
                      80

             The purpose of the Department of Defense-Veterans Affairs Health Care Sharing Incentive Fund, often referred to as the Joint
                Incentive Fund (JIF), is to enable the Departments to carry out a program to identify and provide incentives to implement
                creative sharing initiatives at the facility, intra-regional and nationwide levels.  The JIF promotes collaboration and new
                approaches to problem solving to enable the Departments to improve the coordination of health care services.  The Departments
                have established the fund and developed processes and criteria to solicit and select projects.  Section 721 of the 2003 National
                Defense Authorization Act, Public Law 107–314, established the fund and requires VA and Department of Defense to establish
                a joint incentive program.  In 2014, each Secretary shall contribute a minimum of $15 million to the fund after the appropriation
                is enacted.

          Object Classification (in millions of dollars)

                      Identification code 36–0165–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      10
                      15
                      15

                      12.1
                      Civilian personnel benefits

                      3
                      3

                      25.1
                      Advisory and assistance services
                      43
                      58
                      58

                      26.0
                      Supplies and materials
                      1
                      6
                      6

                      31.0
                      Equipment
                      2
                      9
                      9

                      32.0
                      Land and structures
                      2
                      3
                      3

                      99.9
                      Total new obligations
                      58
                      94
                      94

          Employment Summary

                      Identification code 36–0165–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      151
                      225
                      250

             Medical FacilitiesFor necessary expenses for the maintenance and operation of hospitals, nursing homes, domiciliary facilities, and other necessary
             facilities of the Veterans Health Administration; for administrative expenses in support of planning, design, project management,
             real property acquisition and disposition, construction, and renovation of any facility under the jurisdiction or for the
             use of the Department; for oversight, engineering, and architectural activities not charged to project costs; for repairing,
             altering, improving, or providing facilities in the several hospitals and homes under the jurisdiction of the Department,
             not otherwise provided for, either by contract or by the hire of temporary employees and purchase of materials; for leases
             of facilities; and for laundry services, [$4,872,000,000]$4,739,000,000, plus reimbursements, shall become available on October 1, [2013]2014, and shall remain available until September 30, [2014]2015: Provided, That, of the amount made available under this heading, $250,000,000 shall remain available until September 30, [2015]2016.  Note.—This account receives advance appropriations; a full-year 2013 appropriation for this account was enacted in the Consolidated
                Appropriations Act, 2012 (P.L. 112–74). The amounts included for 2013 also reflect the annualized level provided by the Continuing
                Appropriations Resolution, 2013 (P.L. 112–175) as well as amounts from P.L. 113–2, the Disaster Relief Appropriations Act,
                2013.
          Program and Financing (in millions of dollars)

                      Identification code 36–0162–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Ambulatory care
                      1,701
                      1,942
                      1,900

                      0002
                      Inpatient care
                      712
                      712
                      712

                      0003
                      Rehabilitation care
                      52
                      52
                      52

                      0004
                      Mental health care
                      499
                      499
                      499

                      0005
                      Long-term care
                      390
                      390
                      390

                      0006
                      Prosthetics care
                      123
                      123
                      123

                      0007
                      Dental care
                      59
                      59
                      59

                      0008
                      CHAMPVA and other dependent programs
                      5
                      6
                      6

                      0009
                      Readjustment counseling
                      25
                      25
                      25

                      0091
                      Total operating expenses
                      3,566
                      3,808
                      3,766

                      0101
                      Ambulatory care
                      850
                      781
                      514

                      0102
                      Inpatient care
                      402
                      370
                      244

                      0103
                      Rehabilitation care
                      27
                      25
                      17

                      0104
                      Mental health care
                      282
                      259
                      171

                      0105
                      Long-term care
                      220
                      202
                      133

                      0106
                      Prosthetics care
                      10
                      9
                      6

                      0107
                      Dental care
                      32
                      29
                      19

                      0109
                      Readjustment counseling
                      3
                      3
                      2

                      0110
                      Provided by the continuing resolution (P.L. 112–175)

                      252

                      0191
                      Total capital investment
                      1,826
                      1,930
                      1,106

                      0799
                      Total direct obligations
                      5,392
                      5,738
                      4,872

                      0801
                      Reimbursable program
                      17
                      43
                      25

                      0900
                      Total new obligations
                      5,409
                      5,781
                      4,897

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      43
                      39

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      250
                      258
                      250

                      1120
                      Appropriations transferred to other accts [36–0169]
                      –37

                      1160
                      Appropriation, discretionary (total)
                      213
                      258
                      250

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      5,426
                      5,441
                      4,872

                      1173
                      Advance appropriations permanently reduced
                      –250

                      –250

                      1180
                      Advanced appropriation, discretionary  (total)
                      5,176
                      5,441
                      4,622

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      18
                      43
                      25

                      1750
                      Spending auth from offsetting collections, disc (total)
                      18
                      43
                      25

                      1900
                      Budget authority (total)
                      5,407
                      5,742
                      4,897

                      1930
                      Total budgetary resources available
                      5,450
                      5,781
                      4,897

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –2

                      1941
                      Unexpired unobligated balance, end of year
                      39

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      3,318
                      3,247
                      3,702

                      3010
                      Obligations incurred, unexpired accounts
                      5,409
                      5,781
                      4,897

                      3011
                      Obligations incurred, expired accounts
                      –20

                      3020
                      Outlays (gross)
                      –5,460
                      –5,326
                      –4,899

                      3050
                      Unpaid obligations, end of year
                      3,247
                      3,702
                      3,700

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      3,318
                      3,247
                      3,702

                      3200
                      Obligated balance, end of year
                      3,247
                      3,702
                      3,700

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      5,407
                      5,742
                      4,897

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3,358
                      4,165
                      3,666

                      4011
                      Outlays from discretionary balances
                      2,102
                      1,161
                      1,233

                      4020
                      Outlays, gross (total)
                      5,460
                      5,326
                      4,899

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –6
                      –16
                      –16

                      4033
                      Non-Federal sources
                      –12
                      –27
                      –9

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –18
                      –43
                      –25

                      4070
                      Budget authority, net (discretionary)
                      5,389
                      5,699
                      4,872

                      4080
                      Outlays, net (discretionary)
                      5,442
                      5,283
                      4,874

                      4180
                      Budget authority, net (total)
                      5,389
                      5,699
                      4,872

                      4190
                      Outlays, net (total)
                      5,442
                      5,283
                      4,874

              For 2015, the Budget requests advance appropriations of $4.7 billion for Medical Facilities.  This request for advance appropriations
                fulfills the Administration's commitment to provide reliable and timely resources to support the delivery of accessible and
                high-quality medical services for veterans.

             For Medical Facilities, the Budget reflects the following appropriation funding: the 2013 enacted advance appropriation of
                $5.4 billion, augmented by supplemental funding (as provided in P.L. 113–2) and the annualized level provided by the continuing
                resolution (P.L. 112–175) (see Note below); the 2014 appropriation request of $4.9 billion; and the 2015 advance appropriation request of $4.7 billion.  Medical
                Facilities provides for the operations and maintenance of the capital infrastructure required to provide health care to the
                Nation's veterans.  These costs include utilities, engineering, capital planning, leases, laundry services, grounds maintenance,
                trash removal, housekeeping, fire protection, pest management, facility repair, and property disposition and acquisition.

             Note._The funding level displayed for 2013 shows the enacted advance appropriation augmented by supplemental funding (as provided
                in P.L. 113–2) and the annualized level provided by the continuing resolution (P.L. 112–175). The annualized level reflects
                an additional $252 million in funding. Most of this additional funding is an unintended result of the mechanism by which Congress
                rescinded a portion of the enacted 2012 advance appropriation and appropriated the same amount with two-year availability.
                The rescission does not recur as a term and condition under the continuing resolution, but the appropriation does. The additional
                funding of $252 million is anticipated to be cancelled upon enactment of either a 2013 full-year continuing resolution or
                regular appropriation.

          Object Classification (in millions of dollars)

                      Identification code 36–0162–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,052
                      1,081
                      931

                      11.3
                      Other than full-time permanent
                      22
                      21
                      22

                      11.5
                      Other personnel compensation
                      122
                      126
                      132

                      11.9
                      Total personnel compensation
                      1,196
                      1,228
                      1,085

                      12.1
                      Civilian personnel benefits
                      390
                      408
                      389

                      13.0
                      Benefits for former personnel
                      2
                      2
                      2

                      21.0
                      Employee travel
                      6
                      6
                      8

                      21.0
                      All other
                      27
                      27
                      26

                      22.0
                      Transportation of things
                      15
                      16
                      17

                      23.1
                      Rental payments to GSA
                      26
                      27
                      26

                      23.2
                      Rental payments to others
                      414
                      516
                      509

                      23.3
                      Communications, utilities, and miscellaneous charges
                      527
                      536
                      573

                      25.2
                      Other contractual services
                      648
                      717
                      888

                      26.0
                      Medical supplies and materials
                      315
                      325
                      372

                      31.0
                      Equipment
                      127
                      135
                      175

                      32.0
                      Medical land and structures
                      1,699
                      1,543
                      802

                      92.0
                      Undistributed - provided by the continuing resolution (P.L. 112–175)

                      252

                      99.0
                      Direct obligations
                      5,392
                      5,738
                      4,872

                      99.0
                      Reimbursable obligations
                      17
                      43
                      25

                      99.9
                      Total new obligations
                      5,409
                      5,781
                      4,897

          Employment Summary

                      Identification code 36–0162–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      22,843
                      23,678
                      23,224

                      2001
                      Reimbursable civilian full-time equivalent employment
                      478
                      490
                      490

             Medical and Prosthetic ResearchFor necessary expenses in carrying out programs of medical and prosthetic research and development as authorized by chapter
             73 of title 38, United States Code, [$582,674,000]$585,664,000, plus reimbursements, shall remain available until September 30, [2014]2015.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 36–0161–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Bio-medical laboratory science research
                      270
                      286
                      271

                      0002
                      Rehabilitation research
                      85
                      101
                      95

                      0003
                      Health services research
                      80
                      96
                      90

                      0004
                      Clinical science research
                      96
                      127
                      116

                      0091
                      Total operating expenses
                      531
                      610
                      572

                      0101
                      Bio-medical laboratory science research
                      12
                      15
                      12

                      0102
                      Rehabilitation research
                      3
                      3
                      3

                      0103
                      Health services research
                      1
                      1
                      1

                      0104
                      Clinical science research
                      3
                      3
                      3

                      0191
                      Total capital investment
                      19
                      22
                      19

                      0799
                      Total direct obligations
                      550
                      632
                      591

                      0801
                      Reimbursable program
                      30
                      35
                      35

                      0900
                      Total new obligations
                      580
                      667
                      626

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      72
                      103
                      56

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      581
                      585
                      586

                      1160
                      Appropriation, discretionary (total)
                      581
                      585
                      586

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      31
                      35
                      35

                      1750
                      Spending auth from offsetting collections, disc (total)
                      31
                      35
                      35

                      1900
                      Budget authority (total)
                      612
                      620
                      621

                      1930
                      Total budgetary resources available
                      684
                      723
                      677

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      103
                      56
                      51

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      253
                      211
                      268

                      3010
                      Obligations incurred, unexpired accounts
                      580
                      667
                      626

                      3011
                      Obligations incurred, expired accounts
                      –7

                      3020
                      Outlays (gross)
                      –615
                      –610
                      –611

                      3050
                      Unpaid obligations, end of year
                      211
                      268
                      283

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      253
                      211
                      268

                      3200
                      Obligated balance, end of year
                      211
                      268
                      283

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      612
                      620
                      621

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      363
                      441
                      442

                      4011
                      Outlays from discretionary balances
                      252
                      169
                      169

                      4020
                      Outlays, gross (total)
                      615
                      610
                      611

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –19
                      –35
                      –35

                      4033
                      Non-Federal sources
                      –12

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –31
                      –35
                      –35

                      4070
                      Budget authority, net (discretionary)
                      581
                      585
                      586

                      4080
                      Outlays, net (discretionary)
                      584
                      575
                      576

                      4180
                      Budget authority, net (total)
                      581
                      585
                      586

                      4190
                      Outlays, net (total)
                      584
                      575
                      576

             For 2014, the total budgetary resources of $1.9 billion is comprised of $586 million in direct appropriations, $586 million
                in medical care support, and $710 million in Federal and private sector grants. The research program will support 3,491 full
                time equivalents through direct appropriation.

             This account is an intramural program that has had outstanding success performing research that has led to critical clinical
                achievements that improve the health and quality of life for veterans and the Nation. VA is at the forefront of producing
                new transformational approaches and technologies for preventing, diagnosing, and treating disease. VA research transforms
                medicine by engaging veterans as research volunteers and utilizing the results of that research in clinical care.  Through
                technology, advancements, innovations, and information, research helps transform VA's health care into a leading example of
                medicine in the 21st Century.

             High-priority research programs in 2014 will emphasize the critical needs of our newest veterans, specifically those from
                Operation Enduring Freedom, Operation Iraqi Freedom, and Operation New Dawn (OEF)/(OIF)/(OND), while continuing to address
                the special and unique health care needs of all veterans. In reflecting VA's commitment to maintain a research program supporting
                the world-class medical care our veterans deserve, VA research will increase its emphasis on critical areas that will impact
                VA for years to come: pain, traumatic brain injury, military occupational exposures, post-traumatic stress disorder (PTSD),
                suicide, patient centered care, complementary/alternative medicine, health care efficiency, women veterans, and homelessness.

             Homelessness is a top priority for VA, and research will focus on interventions, risk factors and health care usage patterns
                in an effort to eliminate homelessness.  Access to care is closely related to homelessness, and one of the critical missions
                of VA research is to identify system-wide gaps in veterans' health care. VA research has demonstrated an explicit focus on
                access to care as a component of validating the quality of care in all VA health care services, organizational structures,
                and mechanisms for delivering care. Current studies address new telemedicine and telehealth initiatives, community based outpatient
                clinics (CBOCs), collaborative care models, access for OEF/OIF/OND veterans, and access to specialized care such as VA rehabilitation
                services.

             Emphasis will also be placed on personalized medicine where using information on a patients' genetic make-up can lead to a
                more tailored, precise, and effective level of care. The Million Veteran Program (MVP), with the goal of collecting one million
                genetic samples, will continue to be a significant undertaking in 2014 as VA investigates whether genetic influences in disease
                and/or responses to medications can be used to further advance personalized care with the ultimate goal to develop an evidence
                base for treatments that are optimized to each veteran's genetic makeup. Protocols are under development to use information
                from MVP to clarify biological pathways associated with PTSD; other efforts are targeting schizophrenia, bipolar disorder,
                and amyotrophic lateral sclerosis (Lou Gehrig's disease).

             The reach and scope of VA research is further expanded by collaborations with other Federal agencies, academic medical centers,
                nonprofit organizations, and commercial entities nationwide. Through VA's academic affiliations, as well as collaborations
                with other Federal agencies, VA research is fully integrated with the larger biomedical research community.

             Veterans' health issues are addressed comprehensively in the following four program divisions and the medical care research
                support required for these programs:

             Biomedical laboratory._Supports preclinical research to understand life processes from a molecular, genomic, and physiological level in regard to
                diseases affecting veterans.

             Clinical science._Administers investigations (i.e., human subject research such as drug, surgical, single subject, pilot, and multi-center cooperative
                studies. as well as feasibility trials) aimed at instituting new, more effective clinical care.

             Health services._Supports studies to identify and promote effective and efficient strategies to improve the delivery of health care to veterans.

             Rehabilitation._Develops novel approaches to restoring veterans with traumatic amputation, central nervous system injuries, loss of sight
                and/or hearing, or other physical and cognitive impairments to full and productive lives.
    VA's Medical and Prosthetic Research programs are included in the Federal Research and Development (R&D) budget.

             SUMMARY OF PROGRAM RESOURCES [in millions of dollars]

                         2012 actual
                         2013 est.
                         2014 est.

                         Medical and prosthetic research appropriation
                         581
                         585
                         586

                         Federal resources (includes VA Medical Care support funding)
                         1,096
                         1,100
                         1,101

                         Other non-federal resources
                         195
                         195
                         195

                         Total program resources
                         1,872
                         1,880
                         1,882

          Object Classification (in millions of dollars)

                      Identification code 36–0161–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      171
                      187
                      186

                      11.3
                      Other than full-time permanent
                      11
                      15
                      15

                      11.5
                      Other personnel compensation
                      33
                      40
                      40

                      11.9
                      Total personnel compensation
                      215
                      242
                      241

                      12.1
                      Civilian personnel benefits
                      80
                      85
                      86

                      21.0
                      Employee travel
                      6
                      6
                      5

                      23.1
                      Rental payments to GSA
                      2
                      3
                      3

                      23.3
                      Communications, utilities, and miscellaneous charges
                      1
                      3
                      3

                      24.0
                      Printing and reproduction
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      189
                      206
                      181

                      26.0
                      Supplies and materials
                      40
                      36
                      34

                      31.0
                      Equipment
                      16
                      50
                      37

                      99.0
                      Direct obligations
                      550
                      632
                      591

                      99.0
                      Reimbursable obligations
                      30
                      35
                      35

                      99.9
                      Total new obligations
                      580
                      667
                      626

          Employment Summary

                      Identification code 36–0161–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      3,015
                      3,045
                      3,010

                      2001
                      Reimbursable civilian full-time equivalent employment
                      481
                      481
                      481

             Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–0169–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      370

                      0801
                      Reimbursable program activity
                      9

                      0900
                      Total new obligations
                      379

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2
                      8
                      8

                      Budget authority:

                      Appropriations, discretionary:

                      1121
                      Appropriations transferred from other accts [36–0162]
                      37

                      1121
                      Appropriations transferred from other accts [36–0152]
                      24

                      1121
                      Appropriations transferred from other accts [36–0160]
                      173

                      1121
                      Appropriations transferred from other accts [36–0167]
                      7

                      1121
                      Appropriations transferred from other accts [97–0130]
                      119

                      1121
                      Appropriations transferred from other accts [36–5287]
                      16

                      1160
                      Appropriation, discretionary (total)
                      376

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      9

                      1750
                      Spending auth from offsetting collections, disc (total)
                      9

                      1900
                      Budget authority (total)
                      385

                      1930
                      Total budgetary resources available
                      387
                      8
                      8

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      8
                      8
                      8

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      37
                      65
                      30

                      3010
                      Obligations incurred, unexpired accounts
                      379

                      3020
                      Outlays (gross)
                      –351
                      –35
                      –4

                      3050
                      Unpaid obligations, end of year
                      65
                      30
                      26

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      37
                      65
                      30

                      3200
                      Obligated balance, end of year
                      65
                      30
                      26

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      385

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      317

                      4011
                      Outlays from discretionary balances
                      34
                      35
                      4

                      4020
                      Outlays, gross (total)
                      351
                      35
                      4

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –7

                      4033
                      Non-Federal sources
                      –2

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –9

                      4070
                      Budget authority, net (discretionary)
                      376

                      4080
                      Outlays, net (discretionary)
                      342
                      35
                      4

                      4180
                      Budget authority, net (total)
                      376

                      4190
                      Outlays, net (total)
                      342
                      35
                      4

             The Department of Veterans Affairs (VA) and the Department of Defense (DOD) intend to contribute 2013 and 2014 funding to
                the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established by section
                1704 of Public Law 111–84, the National Defense Authorization Act for Fiscal Year 2010.  This funding will support the continuing
                operations of the Captain James A. Lovell Federal Health Care Center (FHCC), which opened on December 20, 2010.  Specifically,
                VA and DOD anticipate transferring a total of $383 million ($247.4 million from VA and $135.6 million from DOD) to the Joint
                Fund for 2013, as authorized by the Continuing Appropriations Resolution, 2013 (P.L. 112–175).  In 2013, VA expects to transfer
                funds from the Medical Services, Medical Support and Compliance, Medical Facilities, and Information Technology Systems accounts,
                while DOD expects to transfer funds from the Defense Health Program account.  VA and DOD also expect to transfer 2014 funds
                from these accounts to support FHCC operations.  VA and DOD anticipate supporting over 2,000 full time equivalent employees
                in both 2013 and 2014.

          Object Classification (in millions of dollars)

                      Identification code 36–0169–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      160

                      12.1
                      Civilian personnel benefits
                      45

                      25.1
                      Advisory and assistance services
                      53

                      26.0
                      Supplies and materials
                      71

                      31.0
                      Equipment
                      13

                      32.0
                      Land and structures
                      28

                      99.0
                      Direct obligations
                      370

                      99.0
                      Reimbursable obligations
                      9

                      99.9
                      Total new obligations
                      379

          Employment Summary

                      Identification code 36–0169–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,957

             Medical Care Collections Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–5287–0–2–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1101
                      Appropriation (special or trust fund)
                      2,830
                      2,841
                      2,935

                      1120
                      Appropriations transferred to other accts [36–0160]
                      –2,814
                      –2,841
                      –2,935

                      1120
                      Appropriations transferred to other accts [36–0169]
                      –16

              VA has the authority to collect co-payments which are deposited into the Medical Care Collections Fund (MCCF) receipt account.
                As allowed by the provisions of the appropriations Act, these receipts are transferred to the Medical Services appropriation
                and the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund (Joint Demonstration
                Fund) where they remain available until expended for the purposes of this account.  In 2012, $2.8 billion was collected in
                the MCCF receipt account and transferred to the Medical Services appropriation and Joint Demonstration Fund to provide health
                care to our veterans.  These collections consist of co-payments from veterans for inpatient, outpatient, and nursing home
                care, and prescribed medications; third-party insurance payments from veterans for nonservice-connected conditions; and collections
                from enhanced-use leases, the Compensated Work Therapy Program, Compensation and Living Expensed Program, and the Parking
                Program.

             Medical Care Collections Fund

             (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 36–5287–2–2–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1101
                      Appropriation (special or trust fund)

                      129

                      1120
                      Appropriations transferred to other accts [36–0160]

                      –129

             VA is proposing to increase the Department's ability to bill private insurers for care provided to treat nonservice-connected
                conditions.  The proposals would allow VA to be considered as a participating provider for purposes of reimbursement and would
                allow for disclosure of health care information for billing purposes to be consistent with the use of this information for
                treatment purposes (subject to all applicable privacy laws and regulations).

             Canteen Service Revolving Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–4014–0–3–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0801
                      Reimbursable operating expenses
                      219
                      245
                      273

                      0802
                      Reimbursable direct operations
                      114
                      167
                      171

                      0810
                      Reimbursable capital investment: Sales program: Purchase of equipment and leasehold
                      18
                      21
                      1

                      0900
                      Total new obligations
                      351
                      433
                      445

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2
                      16
                      21

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      365
                      435
                      447

                      1801
                      Change in uncollected payments, Federal sources

                      3
                      3

                      1850
                      Spending auth from offsetting collections, mand (total)
                      365
                      438
                      450

                      1930
                      Total budgetary resources available
                      367
                      454
                      471

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      16
                      21
                      26

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4
                      11
                      6

                      3010
                      Obligations incurred, unexpired accounts
                      351
                      433
                      445

                      3020
                      Outlays (gross)
                      –344
                      –438
                      –450

                      3050
                      Unpaid obligations, end of year
                      11
                      6
                      1

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –3
                      –3
                      –6

                      3070
                      Change in uncollected pymts, Fed sources, unexpired

                      –3
                      –3

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –3
                      –6
                      –9

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      8

                      3200
                      Obligated balance, end of year
                      8

                      –8

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      365
                      438
                      450

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      338
                      433
                      445

                      4101
                      Outlays from mandatory balances
                      6
                      5
                      5

                      4110
                      Outlays, gross (total)
                      344
                      438
                      450

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources

                      –1
                      –1

                      4123
                      Non-Federal sources
                      –365
                      –434
                      –446

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –365
                      –435
                      –447

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired

                      –3
                      –3

                      4170
                      Outlays, net (mandatory)
                      –21
                      3
                      3

                      4190
                      Outlays, net (total)
                      –21
                      3
                      3

             The Veterans Canteen Service was established to furnish, at reasonable prices, meals, merchandise, and services necessary
                for the comfort and well-being of veterans in VA medical facilities.

             Financing._ Operations will be financed from current revenues.

          Object Classification (in millions of dollars)

                      Identification code 36–4014–0–3–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      136
                      139
                      143

                      11.3
                      Other than full-time permanent
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      137
                      140
                      144

                      12.1
                      Civilian personnel benefits
                      3
                      4
                      5

                      21.0
                      Travel and transportation of persons
                      4
                      5
                      4

                      25.2
                      Other services from non-Federal sources
                      6
                      6
                      6

                      26.0
                      Supplies and materials
                      200
                      257
                      285

                      31.0
                      Equipment
                      1
                      21
                      1

                      99.9
                      Total new obligations
                      351
                      433
                      445

          Employment Summary

                      Identification code 36–4014–0–3–705
                      2012 actual
                      2013 CR
                      2014 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      3,294
                      3,500
                      3,550

             Medical Center Research Organizations

             Program and Financing (in millions of dollars)

                      Identification code 36–4026–0–3–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0801
                      Operating expenses
                      244
                      285
                      298

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      6
                      6

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      250
                      285
                      298

                      1850
                      Spending auth from offsetting collections, mand (total)
                      250
                      285
                      298

                      1930
                      Total budgetary resources available
                      250
                      291
                      304

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      6
                      6
                      6

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      6

                      3010
                      Obligations incurred, unexpired accounts
                      244
                      285
                      298

                      3020
                      Outlays (gross)
                      –250
                      –285
                      –298

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      6

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      250
                      285
                      298

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      244
                      285
                      298

                      4101
                      Outlays from mandatory balances
                      6

                      4110
                      Outlays, gross (total)
                      250
                      285
                      298

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –250
                      –285
                      –298

             These nonprofit corporations provide a flexible funding mechanism for the conduct of approved research at Department of Veterans
                Affairs medical centers. These organizations will derive funds to operate various research activities from Federal and non-Federal
                sources. No appropriation is required to support these activities.

          Object Classification (in millions of dollars)

                      Identification code 36–4026–0–3–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      21.0
                      Travel and transportation of persons
                      7
                      9
                      9

                      25.2
                      Other services from non-Federal sources
                      211
                      245
                      256

                      26.0
                      Supplies and materials
                      18
                      22
                      24

                      31.0
                      Equipment
                      8
                      9
                      9

                      99.9
                      Total new obligations
                      244
                      285
                      298

          Trust Funds
             General Post Fund, National Homes

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 36–8180–0–7–705
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year

                      3

                      Receipts:

                      0220
                      General Post Fund, National Homes, Deposits
                      24
                      28
                      29

                      0240
                      General Post Fund, National Homes, Interest on Investments
                      2
                      2
                      2

                      0299
                      Total receipts and collections
                      26
                      30
                      31

                      0400
                      Total: Balances and collections
                      26
                      30
                      34

                      Appropriations:

                      0500
                      General Post Fund, National Homes
                      –26
                      –27
                      –28

                      0799
                      Balance, end of year

                      3
                      6

          Program and Financing (in millions of dollars)

                      Identification code 36–8180–0–7–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Religious, recreational, and entertainment activities
                      23
                      23
                      24

                      0003
                      Therapeutic residence maintenance

                      1
                      1

                      0900
                      Total new obligations
                      23
                      24
                      25

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      80
                      83
                      86

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      26
                      27
                      28

                      1260
                      Appropriations, mandatory (total)
                      26
                      27
                      28

                      1930
                      Total budgetary resources available
                      106
                      110
                      114

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      83
                      86
                      89

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4
                      3
                      2

                      3010
                      Obligations incurred, unexpired accounts
                      23
                      24
                      25

                      3020
                      Outlays (gross)
                      –24
                      –25
                      –26

                      3050
                      Unpaid obligations, end of year
                      3
                      2
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      4
                      3
                      2

                      3200
                      Obligated balance, end of year
                      3
                      2
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      26
                      27
                      28

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      24
                      25

                      4101
                      Outlays from mandatory balances
                      24
                      1
                      1

                      4110
                      Outlays, gross (total)
                      24
                      25
                      26

                      4180
                      Budget authority, net (total)
                      26
                      27
                      28

                      4190
                      Outlays, net (total)
                      24
                      25
                      26

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      81
                      63
                      45

                      5001
                      Total investments, EOY: Federal securities: Par value
                      63
                      45
                      25

             This fund consists of gifts, bequests, and proceeds from the sale of property left in the care of the facilities by former
                beneficiaries; patients' fund balances; and proceeds from the sale of effects of beneficiaries who die leaving no heirs or
                without having otherwise disposed of their estate. Such funds are used to promote the comfort and welfare of veterans at hospitals,
                nursing homes, and domiciliaries where no general appropriation is available. Public Law 102–54 authorizes compensation work
                therapy and therapeutic transitional housing and loan programs to be funded from the General Post Fund. (38 U.S.C. chs. 83
                and 85.)

          Object Classification (in millions of dollars)

                      Identification code 36–8180–0–7–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      9
                      9
                      9

                      26.0
                      Supplies and materials
                      12
                      13
                      13

                      31.0
                      Equipment
                      2
                      2
                      2

                      32.0
                      Land and structures

                      1

                      99.9
                      Total new obligations
                      23
                      24
                      25

             Benefits Programs

             Federal Funds
             Compensation and Pensions
             (including transfer of funds)For the payment of compensation benefits to or on behalf of veterans and a pilot program for disability examinations as authorized
             by section 107 and chapters 11, 13, 18, 51, 53, 55, and 61 of title 38, United States Code; pension benefits to or on behalf
             of veterans as authorized by chapters 15, 51, 53, 55, and 61 of title 38, United States Code; and burial benefits, the Reinstated
             Entitlement Program for Survivors, emergency and other officers' retirement pay, adjusted-service credits and certificates,
             payment of premiums due on commercial life insurance policies guaranteed under the provisions of title IV of the Servicemembers
             Civil Relief Act (50 U.S.C. App. 541 et seq.) and for other benefits as authorized by sections 107, 1312, 1977, and 2106,
             and chapters 23, 51, 53, 55, and 61 of title 38, United States Code, [$61,741,232,000]$71,248,171,000, to remain available until expended: Provided, That not to exceed [$9,204,000]$9,232,000 of the amount appropriated under this heading shall be reimbursed to "General operating expenses, Veterans Benefits Administration'',
             "Medical support and compliance'', and "Information technology systems'' for necessary expenses in implementing the provisions
             of chapters 51, 53, and 55 of title 38, United States Code, the funding source for which is specifically provided as the "Compensation
             and pensions'' appropriation: Provided further, That such sums as may be earned on an actual qualifying patient basis, shall be reimbursed to "Medical care collections
             fund'' to augment the funding of individual medical facilities for nursing home care provided to pensioners as authorized.
              Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 36–0102–0–1–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0101
                      Veterans
                      48,002
                      54,536
                      58,641

                      0102
                      Survivors
                      5,755
                      6,064
                      6,432

                      0191
                      Compensation sub-total
                      53,757
                      60,600
                      65,073

                      0200
                      Other compensation expenses
                      53,757
                      60,600
                      65,073

                      0201
                      Chapter 18
                      21
                      22
                      22

                      0202
                      Clothing allowance
                      82
                      92
                      99

                      0203
                      Misc assistance (EAJ, SAFD)
                      11
                      12
                      12

                      0204
                      Medical exam pilot program
                      206
                      248
                      229

                      0205
                      OBRA payment to VBA and IT
                      2
                      2
                      2

                      0206
                      Reinstated entitlement program for survivors
                      4
                      6
                      4

                      0291
                      Total other compensation expenses
                      326
                      382
                      368

                      0293
                      Total compensation
                      54,083
                      60,982
                      65,441

                      0302
                      Veterans
                      3,478
                      3,671
                      3,849

                      0303
                      Survivors
                      1,414
                      1,557
                      1,725

                      0391
                      Pensions sub total
                      4,892
                      5,228
                      5,574

                      0401
                      Reimbursements to GOE, IT and VHA
                      25
                      10
                      10

                      0492
                      Total pensions
                      4,917
                      5,238
                      5,584

                      0502
                      Burial allowance
                      22
                      30
                      31

                      0503
                      Burial plots
                      9
                      17
                      18

                      0504
                      Service-connected deaths
                      41
                      49
                      52

                      0505
                      Burial flags
                      18
                      20
                      21

                      0506
                      Headstones and markers
                      62
                      72
                      77

                      0508
                      Graveliners
                      4
                      9
                      9

                      0509
                      Pre-Placed Crypts
                      11
                      9
                      14

                      0591
                      Total burial program
                      167
                      206
                      222

                      0900
                      Total new obligations (object class 42.0)
                      59,167
                      66,426
                      71,247

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      12,930
                      5,001

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      51,238
                      60,600
                      71,247

                      1221
                      Appropriations transferred from other accts [36–0137]

                      825

                      1260
                      Appropriations, mandatory (total)
                      51,238
                      61,425
                      71,247

                      1930
                      Total budgetary resources available
                      64,168
                      66,426
                      71,247

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      5,001

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      278
                      4,691
                      4,921

                      3010
                      Obligations incurred, unexpired accounts
                      59,167
                      66,426
                      71,247

                      3020
                      Outlays (gross)
                      –54,754
                      –66,196
                      –71,003

                      3050
                      Unpaid obligations, end of year
                      4,691
                      4,921
                      5,165

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      278
                      4,691
                      4,921

                      3200
                      Obligated balance, end of year
                      4,691
                      4,921
                      5,165

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      51,238
                      61,425
                      71,247

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      41,545
                      56,503
                      66,083

                      4101
                      Outlays from mandatory balances
                      13,209
                      9,693
                      4,920

                      4110
                      Outlays, gross (total)
                      54,754
                      66,196
                      71,003

                      4180
                      Budget authority, net (total)
                      51,238
                      61,425
                      71,247

                      4190
                      Outlays, net (total)
                      54,754
                      66,196
                      71,003

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      51,238
                      61,425
                      71,247

                      Outlays
                      54,754
                      66,196
                      71,003

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      –39

                      Outlays

                      –39

                      Total:

                      Budget Authority
                      51,238
                      61,425
                      71,208

                      Outlays
                      54,754
                      66,196
                      70,964

             WORKLOAD

                         2012 actual
                         2013 est
                         2014 est.

                         Compensation:

                         Rating-Related Actions
                         895,000
                         1,131,469
                         1,323,461

                         Non Rating Actions
                         332,438
                         389,349
                         427,024

                         Pension:

                         Rating-Related Actions
                         100,841
                         105,548
                         110,403

                         Non Rating Actions
                         489,887
                         487,041
                         490,464

             This appropriation provides for the payment of compensation, pension, and burial benefits to veterans and survivors.
             Compensation is paid to veterans for disabilities incurred in or aggravated during active military service. Dependency and
                Indemnity Compensation is paid to survivors of servicepersons or veterans whose death occurred while on active duty or as
                a result of service-connected disabilities. Compensation and vocational rehabilitation is provided to the children of Vietnam
                veterans who were born with certain birth defects. The Secretary may pay a clothing allowance to each veteran who uses a prescribed
                medication for a service-connected skin condition or wears a prosthetic or orthopedic appliance (including a wheelchair) which,
                in the judgment of the Secretary, tends to damage or tear the clothing of such veteran.

             Miscellaneous benefits provided for are:
             (a) payments for claims made pursuant to the provision of the World War Adjusted Compensation Act of 1924, as amended;
             (b) a special allowance (38 U.S.C. 1312) to dependents of certain Veterans who died after December 31, 1956, but who were
                not fully and currently insured under the Social Security Act; and

             (c) payments authorized by the Equal Access to Justice Act.
             The appropriation also provides for a program to allow VA to perform income matches for certain compensation recipients.
             In accordance with Public Law 97–377, the Reinstated Entitlement Program for Survivors (REPS) program restores Social Security
                benefits to certain surviving spouses or children of veterans who died of service-connected causes.

             Legislation is proposed to provide a cost-of-living adjustment comparable to the annual social security increase to recipients
                of disability compensation, dependency and indemnity compensation, and clothing allowances. The increase, effective with payments
                made on January 1, 2014, is expected to be 2.2 percent.

             AVERAGE NUMBER OF COMPENSATION CASES AND PAYMENTS

                         2012 actual
                         2013 est
                         2014 est.

                         Veterans:

                         Cases
                         3,440,255
                         3,648,314
                         3,846,018

                         Average payment per case, per year
                         $13,953
                         $14,949
                         $15,247

                         Total obligations (in millions)
                         $48,002
                         $54,537
                         $58,641

                         Survivors:

                         Cases
                         348,499
                         355,226
                         364,564

                         Average payment per case, per year
                         $16,515
                         $17,070
                         $17,643

                         Total obligations (in millions)
                         $5,755
                         $6,064
                         $6,432

                         Chapter 18:

                         Children
                         1,184
                         1,195
                         1,206

                         Average payment per case, per year
                         $17,736
                         $18,037
                         $18,434

                         Total obligations (in millions)
                         $21
                         $22
                         $22

                         Clothing allowance:

                         Number of veterans
                         110,414
                         117,092
                         123,437

                         Average payment per case, per year
                         $741
                         $784
                         $800

                         Total obligations (in millions)
                         $82
                         $92
                         $99

                         Other compensation caseload:

                         Other compensation caseload:
                         50
                         50
                         50

                         Equal Access to Justice payments
                         2,140
                         2,140
                         2,140

                         REPS:

                         Cases
                         214
                         183
                         181

                         Average benefit
                         $20,125
                         $32,679
                         $23,085

                         Obligations (in millions)
                         $4
                         $6
                         $4

             Pension benefits may be paid to veterans or their survivors. A veteran's entitlement is based on active duty service of a
                specific length (normally 90 days or more) during a designated war period, disabilities considered permanent and total, and
                countable income below established levels. There is no disability requirement for survivor cases or veterans age 65 or older.
                Income support is provided at established benefit levels.

             An automatic annual cost-of-living increase comparable to the annual social security increase is provided for those pensioners
                in the improved program and to parents receiving dependency and indemnity compensation. The increase, effective with payments
                made on January 1, 2014, is expected to be 2.2 percent.

             AVERAGE NUMBER OF PENSION CASES AND PAYMENTS

                         2012 actual
                         2013 est.
                         2014 est.

                         Veterans:

                         Cases
                         314,072
                         313,794
                         314,706

                         Average payment per case, per year
                         $11,077
                         $11,700
                         $12,232

                         Total obligations (in millions)
                         $3,479
                         $3,671
                         $3,849

                         Survivors:

                         Cases
                         203,996
                         202,448
                         202,226

                         Average payment per case, per year
                         $6,930
                         $7,689
                         $8,532

                         Total obligations (in millions)
                         $1,414
                         $1,557
                         $1,725

             Burial benefits provide for: (a) the payment of an allowance of $724 (plus transportation charges where death occurs under
                VA care) to reimburse, in part, the burial and funeral expense of an eligible deceased veteran; (b) the payment of $724 for
                a plot allowance where an eligible veteran is not buried in a national cemetery or other cemetery under the jurisdiction of
                the United States; (c) the payment of a burial allowance up to $2,000 when a veteran dies as a result of a service-connected
                disability; (d) furnishing a flag to drape the casket of each deceased veteran entitled thereto; (e) furnishing a headstone
                or marker for the grave of a veteran and, in certain cases, eligible dependents; and (f) authority to provide outer burial
                receptacles in the National Cemetery Administration.

             NUMBER OF BURIAL BENEFITS

                         2012 actual
                         2013 est.
                         2014 est.

                         Burial allowance
                         43,994
                         47,294
                         49,221

                         Burial plot
                         22,826
                         24,538
                         25,538

                         Service-connected deaths
                         22,295
                         24,639
                         26,091

                         Burial flags
                         477,942
                         500,002
                         500,002

                         Headstones and markers
                         352,365
                         349,171
                         344,826

                         Graveliners
                         26,732
                         27,814
                         27,428

                         Preplaced crypts
                         16,791
                         24,000
                         36,080

             Compensation and Pensions

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 36–0102–4–1–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0101
                      Extend round-down of COLA

                      –42

                      0506
                      Expand burial benefits

                      3

                      0900
                      Total new obligations (object class 42.0)

                      –39

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –39

                      1260
                      Appropriations, mandatory (total)

                      –39

                      1930
                      Total budgetary resources available

                      –39

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      –39

                      3020
                      Outlays (gross)

                      39

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –39

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –39

                      4180
                      Budget authority, net (total)

                      –39

                      4190
                      Outlays, net (total)

                      –39

             Legislation will be proposed to extend the rounding-down of the Compensation and Dependency and Indemnification Compensation
                (DIC) cost of living adjustment, expand eligibility for veterans medallion for headstones, allow for Government-furnished
                headstones, expand authority to provide headstones and markers at tribal veterans cemeteries, provide burial receptacles for
                certain new casketed gravesites, and cover burial expenses for remains of unclaimed veterans.

             Readjustment BenefitsFor the payment of readjustment and rehabilitation benefits to or on behalf of veterans as authorized by chapters 21, 30,
             31, 33, 34, 35, 36, 39, 41, 51, 53, 55, and 61 of title 38, United States Code, and for the payment of benefits under the
             Veterans Retraining Assistance Program, [$12,607,476,000]$13,135,898,000, to remain available until expended: Provided, That expenses for rehabilitation program services and assistance which the Secretary is authorized to provide under subsection
             (a) of section 3104 of title 38, United States Code, other than under paragraphs (1), (2), (5), and (11) of that subsection,
             shall be charged to this account.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 36–0137–0–1–702
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0101
                      Sons and daughters
                      393
                      421
                      454

                      0102
                      Spouses
                      62
                      66
                      70

                      0191
                      Total education and training
                      455
                      487
                      524

                      0201
                      Vocational rehabilitation training
                      489
                      535
                      574

                      0202
                      Subsistence allowance
                      302
                      386
                      439

                      0203
                      Automobiles and adaptive equipment
                      110
                      117
                      123

                      0204
                      Housing grants
                      59
                      128
                      78

                      0205
                      Housing Technology Grants

                      1
                      1

                      0291
                      Total special assistance to disabled veterans
                      960
                      1,167
                      1,215

                      0301
                      Work study
                      35
                      39
                      48

                      0302
                      Payments to States
                      19
                      19
                      19

                      0303
                      All-volunteer assistance:  Basic benefits and all other
                      9,277
                      10,337
                      11,384

                      0304
                      Veterans Retraining Assistance Program
                      6
                      1,101
                      498

                      0305
                      Tuition Assistance
                      10
                      8
                      7

                      0306
                      Licensing and Certification
                      2
                      2
                      2

                      0307
                      Reporting fees
                      11
                      13
                      13

                      0308
                      Reimbursement to GOE

                      5
                      1

                      0391
                      Total All-volunteer assistance and other
                      9,360
                      11,524
                      11,972

                      0799
                      Total direct obligations
                      10,775
                      13,178
                      13,711

                      0801
                      Veterans and servicepersons basic benefits
                      1
                      2
                      1

                      0802
                      Veterans and servicepersons supplementary benefits
                      130
                      105
                      106

                      0803
                      Chapter 1606 reservists benefits
                      97
                      100
                      97

                      0804
                      Chapter 1606 reservists supplementary benefits
                      60
                      61
                      60

                      0805
                      Chapter 1607 reservists benefits
                      77
                      54
                      40

                      0899
                      Total reimbursable obligations
                      365
                      322
                      304

                      0900
                      Total new obligations
                      11,140
                      13,500
                      14,015

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,221
                      2,554
                      575

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      12,108
                      12,024
                      13,136

                      1220
                      Appropriations transferred to other accts [36–0102]

                      –825

                      1260
                      Appropriations, mandatory (total)
                      12,108
                      11,199
                      13,136

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      365
                      322
                      304

                      1850
                      Spending auth from offsetting collections, mand (total)
                      365
                      322
                      304

                      1900
                      Budget authority (total)
                      12,473
                      11,521
                      13,440

                      1930
                      Total budgetary resources available
                      13,694
                      14,075
                      14,015

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2,554
                      575

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      101
                      546
                      585

                      3010
                      Obligations incurred, unexpired accounts
                      11,140
                      13,500
                      14,015

                      3020
                      Outlays (gross)
                      –10,695
                      –13,461
                      –13,978

                      3050
                      Unpaid obligations, end of year
                      546
                      585
                      622

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      101
                      546
                      585

                      3200
                      Obligated balance, end of year
                      546
                      585
                      622

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      12,473
                      11,521
                      13,440

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      9,374
                      10,361
                      12,819

                      4101
                      Outlays from mandatory balances
                      1,321
                      3,100
                      1,159

                      4110
                      Outlays, gross (total)
                      10,695
                      13,461
                      13,978

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –365
                      –322
                      –304

                      4180
                      Budget authority, net (total)
                      12,108
                      11,199
                      13,136

                      4190
                      Outlays, net (total)
                      10,330
                      13,139
                      13,674

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      12,108
                      11,199
                      13,136

                      Outlays
                      10,330
                      13,139
                      13,674

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      12

                      Outlays

                      12

                      Total:

                      Budget Authority
                      12,108
                      11,199
                      13,148

                      Outlays
                      10,330
                      13,139
                      13,686

             WORKLOAD - Vocational Rehabilitation and Employment

                         2012 actual
                         2013 est.
                         2014 est.

                         Evaluation and planning
                         77,944
                         78,723
                         79,511

                         Rehabilitation services
                         97,471
                         98,446
                         99,430

                         Employment services status
                         19,470
                         19,665
                         19,861

                         Vocational/educational counseling
                         24,077
                         24,318
                         24,561

             WORKLOAD - Education

                         2012 actual
                         2013 est.
                         2014 est.

                         Original claims
                         493,696
                         562,800
                         599,382

                         Adjustments/supplemental claims
                         3,028,396
                         3,457,200
                         3,681,918

             This appropriation finances educational assistance allowances for certain service persons, veterans, and for eligible dependents
                of those: (a) veterans who died from service-connected causes or have a total and permanent rated service-connected disability;
                and (b) servicepersons who were captured or missing in action. In addition, certain disabled veterans are provided with vocational
                rehabilitation, specially adapted housing grants, and automobile grants with the associated approved adaptive equipment. Voluntary
                contributions by eligible servicepersons and matching contributions provided by the Department of Defense are included in
                the Post-Vietnam Era Veterans Education Account.

             The Post 9–11 GI Bill (Chapter 33)._Public Law 110–252 greatly expanded education benefits beginning on August 1, 2009.  Based on length of active duty service
                and training rate, trainees may be entitled to benefits including: tuition and fees, housing allowance, books and supplies
                stipend, kickers, and Yellow Ribbon matching payments.  Certain active duty members of the Armed Forces may transfer benefits
                to a spouse or children.

             All volunteer force educational assistance (Montgomery GI Bill)._Public Law 98–525, enacted October 19, 1984, established two new educational programs: an assistance program for veterans
                who enter active duty during the period beginning July 1, 1985; and an assistance program for certain members of the Selected
                Reserve. Public Law 108–375 established a program to provide educational assistance to members of the reserve components called
                or ordered to active service in response to a war or national emergency declared by the President or the Congress, in recognition
                of the sacrifices that those members make in answering the call to duty. The Readjustment Benefit appropriation pays the basic
                benefit allowance for veterans, except for certain Post-Vietnam Era Veterans Education participants who transferred to the
                Montgomery GI Bill program. Supplementary educational assistance, Post-Vietnam Era Veterans Education converters, reservists,
                and the National Call to Service Program are financed by payments from Department of Defense.

             Survivors and Dependents Educational Assistance (Chapter 35)._Benefits are provided to children and spouses of veterans who died of a service-connected disability or whose service-connected
                disability is rated permanent and total. In addition, dependents of servicepersons missing in action or interred by a hostile
                foreign government for more than 90 days are also eligible. The following table provides a comparison of trainees and costs
                for the Dependents Educational Assistance program.
    The Veterans Retraining Assistance Program, established under Public Law 112–56, is a program that, from July 1, 2012 through March 31, 2014, provides up to 12 months
                   of retraining assistance to veterans at least 35 years of age but not more than 60 years of age, who are unemployed, received
                   an honorable discharge and have no eligibility remaining for other education benefits.  Veterans participating in this program
                   would receive monthly payments equal to the three-year payment rate under the Montgomery GI Bill (MGIB) chapter 30 program.

    The following table shows a caseload and cost comparison for these beneficiaries under existing legislation.
             CASELOAD AND AVERAGE COST DATA

                         2012 actual
                         2013 est.
                         2014 est.

                         Chapter 33:

                         Number of trainees
                         646,302
                         710,932
                         764,252

                         Average cost per trainee
                         $13,080
                         $13,628
                         $14,249

                         Total cost (in millions)
                         $8,453
                         $9,689
                         $10,890

                         Chapter 30:

                         Number of trainees
                         128,432
                         96,727
                         72,870

                         Average cost per trainee
                         $7,860
                         $8,170
                         $8,866

                         Total cost (in millions)
                         $932
                         $727
                         $592

                         Chapter 1606:

                         Number of trainees
                         60,393
                         59,292
                         54,934

                         Average cost per trainee
                         $2,564
                         $2,682
                         $2,824

                         Total cost (in millions)
                         $155
                         $159
                         $155

                         Chapter 1607:

                         Number of trainees
                         19,774
                         13,336
                         9,222

                         Average cost per trainee
                         $3,893
                         $4,073
                         $4,288

                         Total cost (in millions)
                         $77
                         $54
                         $40

                         Chapter 35 Sons and Daughters:

                         Number of trainees
                         73,102
                         74,801
                         76,540

                         Average cost per trainee (in dollars)
                         $5,380
                         $5,628
                         $5,925

                         Total cost (in millions)
                         $393
                         $421
                         $454

                         Chapter 35 Wives and Widow(ers):

                         Chapter 35 Wives and Widow(ers)
                         14,605
                         14,818
                         15,034

                         Average cost per trainee (in dollars)
                         $4,245
                         $4,438
                         $4,672

                         Total cost (in millions)
                         $62
                         $66
                         $70

                         Veterans Retraining Assistance Program:

                         Number of trainees
                         12,251
                         99,000
                         54,000

                         Average cost per trainee
                         $501
                         $11,118
                         $9,231

                         Total cost (in millions)
                         $6
                         $1,101
                         $498

             Vocational Rehabilitation and Employment (Chapter 31)._Servicemembers and veterans with service-connected disabilities receive the assistance necessary to help them prepare for,
                obtain, and maintain suitable employment.  Comprehensive assessments may include interest and aptitude testing as well as
                specialized assessments such as functional capacity examinations.  During the training phase of the program, eligible servicemembers
                and veterans are provided assistance for necessary training such as tuition, fees, books and supplies at colleges, technical
                schools and other training programs.  A veteran enrolled in training receives a monthly subsistence allowance.  Eligible veterans
                may also receive specialized or adaptive equipment to help them overcome a disability or enable them to compete with non-disabled
                individuals.  At the completion of training, veterans are provided with employment and placement services, including supplies
                and equipment needed to enter employment, adaptive equipment and workplace accommodations, incentives to employers to reimburse
                them for hiring and training veterans with disabilities, and two final months of subsistence allowance.

             CASELOAD AND AVERAGE COST DATA

                         2012 actual
                         2013 est.
                         2014 est.

                         Chapter 31:

                         Rehabilitation, Evaluation, Planning and Service cases
                         28,850
                         30,287
                         31,195

                         Number of trainees
                         85,431
                         89,708
                         92,399

                         Average cost per trainee (in dollars)
                         $9,255
                         $10,268
                         $10,960

                         Total cost (in millions)
                         $791
                         $921
                         $1,013

             Specially Adapted Housing Grants._Specially adapted housing grants are provided to certain severely disabled veterans.  In 2012, the maximum grant amount was
                $63,870 and is projected to increase, based on a cost of construction index, to $66,538 in 2014. Veterans who suffer service-connected
                blindness or who have lost the use of both upper extremities can receive up to $12,756 in 2012. The maximum grant amount is
                projected to increase to $13,308 in 2014.

             Specially Adapted Housing Assistive Technology Grants._Under the Veterans Benefits Act of 2010, (Public Law 111–275), VA may provide grants of up to $200,000 per fiscal year to
                individuals or entities for the development of specially adapted housing assistive technologies and limits to $1 million the
                aggregate amount of such grants VA may award in any fiscal year.

             Automobile Grants and Adaptive Equipment._Certain disabled veterans are provided with automobile grants with the associated approved adaptive equipment. An allowance
                is provided to certain service-disabled veterans and servicepersons toward the purchase price of an automobile. The maximum
                allowance increased to $18,900 in 2012, under The Veterans Benefits Act of 2010, (Public Law 111–275) and will continue to
                increase based on the CPI-U.  The maximum grant amount is projected to increase to $19,664 in 2014.  Adaptive equipment and
                the maintenance and replacement of such equipment is also provided.

             CASELOAD AND AVERAGE COST DATA

                         2012 actual
                         2013 est.
                         2014 est.

                         Housing grants:

                         Number of housing grants
                         1,501
                         3,617
                         2,469

                         Average cost per grant
                         $39,321
                         $35,336
                         $31,601

                         Total cost (in millions)
                         $59
                         $128
                         $78

                         Number of housing technology grants
                         0
                         5
                         5

                         Average cost per grant
                         $0
                         $200,000
                         $200,000

                         Total cost (in millions)
                         $0
                         $1
                         $1

                         Automobiles or other conveyances:

                         Number of conveyances
                         2,511
                         2,531
                         2,531

                         Average benefit
                         $16,732
                         $17,067
                         $17,408

                         Obligations (in millions)
                         $42
                         $43
                         $44

                         Adaptive equipment (including maintenance, repair, and installation for automobiles):

                         Number of items
                         7,816
                         7,816
                         7,816

                         Average benefit
                         $8,732
                         $9,386
                         $10,088

                         Obligations (in millions)
                         $68
                         $73
                         $79

             Tuition Assistance._Public Law 106–398, enacted October 30, 2000, allows the military services to pay up to 100 percent of tuition and expenses
                charged by a school for service members. If a service department pays less than 100 percent, a service member eligible for
                the Montgomery GI Bill Active-duty (MGIB) or the Post 9–11 GI Bill (Chapter 33) can elect to receive VA benefits for all or
                a portion of the remaining expenses. Public Law 108–454 established a program that provides availability of education benefits
                for payment for national admissions exams and national exams for credit at institutions of higher education.

             The National Exams._The benefit allows VA to reimburse for the fee charged for national tests for admission to institutions of higher learning
                and national tests providing an opportunity for course credit at institutions of higher learning.

             Licensing and Certification Test Payments._Under Public Law 106–419, veterans and other eligible persons may receive up to $2,000 to pay fees required for civilian occupational
                licensing and certification examinations needed to enter, maintain, or advance in employment in a vocation or profession,
                effective March 1, 2001.

             National Call to Service._The 2003 National Defense Authorization Act directs the Department of Defense to offer an active duty enlistment option of
                15 months plus training time to facilitate interest in National Service. Program participants will be given the opportunity
                to select one of the following incentives: a $5,000 enlistment bonus, repayment of student loans up to $18,000, or one of
                two education allowances.

             Work-Study._Certain veterans, reservists, and dependents pursuing a program of rehabilitation, education or training, who are enrolled
                as full-time students, can work up to 250 hours per semester, receiving the Federal ($7.25 as of July 24, 2009) or state minimum
                wage rate, whichever is higher.

             Payments to States._State approving agencies are reimbursed for the costs of inspecting, approving, and supervising programs of education and
                training offered by educational institutions and training establishments in which veterans, dependents, and reservists are
                enrolled or are about to enter.

             Reporting Fees._Reporting fees are paid to education and training institutions to help defray the costs of certifying education enrollment
                for veterans enrolled in training during a calendar year.

          Object Classification (in millions of dollars)

                      Identification code 36–0137–0–1–702
                      2012 actual
                      2013 CR
                      2014 est.

                      41.0
                      Direct obligations: Grants, subsidies, and contributions
                      10,775
                      13,178
                      13,711

                      99.0
                      Reimbursable obligations
                      365
                      322
                      304

                      99.9
                      Total new obligations
                      11,140
                      13,500
                      14,015

             Readjustment Benefits

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 36–0137–4–1–702
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0201
                      Increase funding limitation for contracted counseling

                      1

                      0202
                      Extend round-down of COLA

                      –1

                      0203
                      Extend authorization for work-study activities

                      1

                      0204
                      Improve Housing Grant Program

                      11

                      0393
                      Total Readjustment benefits direct program

                      12

                      0900
                      Total new obligations (object class 41.0)

                      12

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      12

                      1260
                      Appropriations, mandatory (total)

                      12

                      1900
                      Budget authority (total)

                      12

                      1930
                      Total budgetary resources available

                      12

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      12

                      3020
                      Outlays (gross)

                      –12

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      12

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      12

                      4180
                      Budget authority, net (total)

                      12

                      4190
                      Outlays, net (total)

                      12

             Legislation will be proposed to: extend rounding-down of education COLA through 2018; extend the pilot expansion of certain
                Work-study activities; increase the cap on contract vocational rehabilitation counseling; increase the limitation on new independent
                living cases; exclude temporary residence adaptation (TRA) grants from the specially adapted housing (SAH) grant limit; replace
                the SAH program's grant limit with limits to grant type; restore eligibility for housing adaptation; provide SAH grants to
                veterans living with family; provide refunds for the Montgomery GI Bill buy-up program.

             Veterans Insurance and IndemnitiesFor military and naval insurance, national service life insurance, servicemen's indemnities, service-disabled veterans insurance,
             and veterans mortgage life insurance as authorized by chapters 19 and 21, title 38, United States Code, [$104,600,000]$77,567,000, to remain available until expended.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 36–0120–0–1–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0010
                      VMLI death claims
                      23
                      23
                      23

                      0012
                      Payment to service-disabled veterans insurance
                      81
                      86
                      58

                      0100
                      Total direct expenses
                      104
                      109
                      81

                      0900
                      Total new obligations
                      104
                      109
                      81

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      1
                      1

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      100
                      105
                      77

                      1260
                      Appropriations, mandatory (total)
                      100
                      105
                      77

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      4
                      4
                      4

                      1850
                      Spending auth from offsetting collections, mand (total)
                      4
                      4
                      4

                      1900
                      Budget authority (total)
                      104
                      109
                      81

                      1930
                      Total budgetary resources available
                      105
                      110
                      82

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1
                      1

                      3010
                      Obligations incurred, unexpired accounts
                      104
                      109
                      81

                      3020
                      Outlays (gross)
                      –104
                      –110
                      –81

                      3050
                      Unpaid obligations, end of year
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      104
                      109
                      81

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      104
                      109
                      81

                      4101
                      Outlays from mandatory balances

                      1

                      4110
                      Outlays, gross (total)
                      104
                      110
                      81

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –4
                      –4
                      –4

                      4180
                      Budget authority, net (total)
                      100
                      105
                      77

                      4190
                      Outlays, net (total)
                      100
                      106
                      77

             WORKLOAD

                         2012 actual
                         2013 est.
                         2014 est.

                         Policy service actions
                         941,142
                         908,140
                         874,246

                         Collections
                         919,415
                         844,200
                         770,600

                         Disability claims
                         44,695
                         58,380
                         58,310

                         Insurance awards
                         247,510
                         250,260
                         237,200

             Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
                shown for this account have been discontinued.
    The insurance business line administers six life insurance programs, including two trust funds, two public enterprise funds,
                   a trust revolving fund, and Veterans' Mortgage Life Insurance (VMLI), and supervises four additional programs for the benefit
                   of servicepersons, veterans, and their beneficiaries through contracts with a commercial company. All programs are operated
                   on a commercial basis, to the extent possible, consistent with all applicable statutes. The insurance appropriation is the
                   supplemental funding mechanism for the following Government life insurance activities: National Service Life Insurance (NSLI);
                   Service-Disabled Veterans Insurance Fund (S-DVI); and Veterans' Mortgage Life Insurance.
             National Service Life Insurance._Payments are made to the NSLI fund for certain World War II veterans for: (a) extra hazards of service; (b) gratuitous insurance
                granted to certain persons unable to apply for National Service Life Insurance; and (c) death claims on policies under the
                waiver of a premium while the insured was on active duty.

             Payment to Service-Disabled Veterans Insurance Fund._Payments are made to the S-DVI fund to supplement the premiums and other receipts of the fund in amounts necessary to pay
                claims on insurance policies issued to veterans with service-connected disabilities.

             Veterans' Mortgage Life Insurance._Payments are made to mortgage holders under this program, which provides mortgage protection life insurance to veterans who
                have received a grant for specially adapted housing due to severe disabilities. The trend in the number and amount of insurance
                policies in force appears in the following table.

             POLICIES AND INSURANCE IN FORCE

                         VMLI Policies
                         2012 actual
                         2013 est.
                         2014 est.

                         Number of Policies
                         2,466
                         2,390
                         2,390

                         Amount of Insurance (dollars in millions)
                         $299
                         $313
                         $327

          Object Classification (in millions of dollars)

                      Identification code 36–0120–0–1–701
                      2012 actual
                      2013 CR
                      2014 est.

                      42.0
                      Direct obligations: Insurance claims and indemnities
                      100
                      105
                      77

                      99.0
                      Reimbursable obligations
                      4
                      4
                      4

                      99.9
                      Total new obligations
                      104
                      109
                      81

             Filipino Veterans Equity Compensation Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–1121–0–1–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Filipino veterans equity compensation fund
                      2
                      6
                      6

                      0900
                      Total new obligations (object class 42.0)
                      2
                      6
                      6

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      59
                      57
                      51

                      1930
                      Total budgetary resources available
                      59
                      57
                      51

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      57
                      51
                      45

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      2
                      6
                      6

                      3020
                      Outlays (gross)
                      –2
                      –6
                      –6

                      Budget authority and outlays, net:

                      Discretionary:

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      2
                      6
                      6

                      4190
                      Outlays, net (total)
                      2
                      6
                      6

             This fund was established under the Consolidated Security, Disaster Assistance, and Continuing Appropriations Act of 2009
                (P.L. 110–329), to make payments to eligible persons who served in the Philippines during World War II. Payments were subsequently
                authorized by Congress in the American Recovery and Reinvestment Act of 2009 (P.L. 111–5). Original funding of $198,000,000
                was supplemented by a transfer of $67,000,000 authorized by P.L. 111–212 that remains available until expended. Payments to
                citizens of the United States are $15,000. Payments to non-U.S. citizens are $9,000.

             Service-disabled Veterans Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–4012–0–3–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0801
                      Capital investment
                      20
                      22
                      23

                      0802
                      Death claims
                      94
                      112
                      124

                      0803
                      All other
                      8
                      9
                      9

                      0804
                      Payments to GOE and IT
                      7
                      7
                      8

                      0900
                      Total new obligations
                      129
                      150
                      164

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      20
                      44
                      56

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      153
                      162
                      137

                      1850
                      Spending auth from offsetting collections, mand (total)
                      153
                      162
                      137

                      1900
                      Budget authority (total)
                      153
                      162
                      137

                      1930
                      Total budgetary resources available
                      173
                      206
                      193

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      44
                      56
                      29

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      14
                      13
                      13

                      3010
                      Obligations incurred, unexpired accounts
                      129
                      150
                      164

                      3020
                      Outlays (gross)
                      –130
                      –150
                      –164

                      3050
                      Unpaid obligations, end of year
                      13
                      13
                      13

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      14
                      13
                      13

                      3200
                      Obligated balance, end of year
                      13
                      13
                      13

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      153
                      162
                      137

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      96
                      93
                      95

                      4101
                      Outlays from mandatory balances
                      34
                      57
                      69

                      4110
                      Outlays, gross (total)
                      130
                      150
                      164

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –81
                      –86
                      –58

                      4123
                      Baseline Program [Interest on loans]
                      –4
                      –4
                      –4

                      4123
                      Baseline Program [Premiums Earned]
                      –51
                      –55
                      –58

                      4123
                      Baseline Program [Repayments of Loan/Liens]
                      –17
                      –17
                      –17

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –153
                      –162
                      –137

                      4170
                      Outlays, net (mandatory)
                      –23
                      –12
                      27

                      4190
                      Outlays, net (total)
                      –23
                      –12
                      27

             The Insurance Act of 1951 established the Service-Disabled Veterans Insurance (S-DVI) program for veterans with service-connected
                disabilities. S-DVI is open to veterans who separated from the service on or after April 25, 1951.  This fund finances the
                payment of claims on existing life insurance policies and remains open for new issues at standard rates to veterans having
                service-connected disabilities.

                Operating costsDeath claims._Represents payments to designated beneficiaries.

             All other._Represents payments to policyholders who surrender their policies for their cash value and hold endowment policies which have
                matured.

             Capital investment._A policyholder may borrow up to 94 percent of the value of his or her policy.

             Payments to General Operating Expenses (GOE), Veterans Benefits Administration._Represents the administrative costs of claims processing and account maintenance.
    The trend in the number and amount of policies in force is indicated in the following table.
             POLICIES AND INSURANCE IN FORCE

                         2012 actual
                         2013 est.
                         2014 est.

                         Number of policies (EOY)
                         241,224
                         255,460
                         268,376

                         Insurance in force (dollars in millions) (EOY)
                         $2,499
                         $2,660
                         $2,808

             Financing._Operations are financed from premiums and other receipts. Additional funds are received by transfer from the Veterans Insurance
                and Indemnities appropriation, instead of direct appropriations to this fund.

             Operating results and financial condition._Since premium and other receipts are insufficient to cover operations, the fund continues to project liabilities in excess
                of assets. The deficit is expected to reach an estimated $1,240 million by September 30, 2014.

          Object Classification (in millions of dollars)

                      Identification code 36–4012–0–3–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans
                      20
                      21
                      23

                      42.0
                      Insurance claims and indemnities
                      109
                      129
                      141

                      99.9
                      Total new obligations
                      129
                      150
                      164

             Veterans Reopened Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–4010–0–3–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0801
                      Death claims
                      32
                      34
                      32

                      0802
                      Dividends
                      5
                      4
                      3

                      0803
                      All other
                      5
                      5
                      5

                      0804
                      Capital investment: policy loans
                      1
                      1
                      1

                      0900
                      Total new obligations
                      43
                      44
                      41

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      237
                      212
                      184

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      19
                      16
                      14

                      1801
                      Change in uncollected payments, Federal sources
                      –1

                      1850
                      Spending auth from offsetting collections, mand (total)
                      18
                      16
                      14

                      1930
                      Total budgetary resources available
                      255
                      228
                      198

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      212
                      184
                      157

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      48
                      44
                      41

                      3010
                      Obligations incurred, unexpired accounts
                      43
                      44
                      41

                      3020
                      Outlays (gross)
                      –47
                      –47
                      –45

                      3050
                      Unpaid obligations, end of year
                      44
                      41
                      37

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –4
                      –3
                      –3

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      1

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –3
                      –3
                      –3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      44
                      41
                      38

                      3200
                      Obligated balance, end of year
                      41
                      38
                      34

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      18
                      16
                      14

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      18
                      16
                      14

                      4101
                      Outlays from mandatory balances
                      29
                      31
                      31

                      4110
                      Outlays, gross (total)
                      47
                      47
                      45

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4121
                      Baseline Program [Fund Earnings]
                      –14
                      –12
                      –10

                      4123
                      Baseline Program [Fund Premiums]
                      –2
                      –2
                      –2

                      4123
                      Baseline Program [Cash Collections]
                      –3
                      –2
                      –2

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –19
                      –16
                      –14

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      1

                      4170
                      Outlays, net (mandatory)
                      28
                      31
                      31

                      4190
                      Outlays, net (total)
                      28
                      31
                      31

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      281
                      253
                      222

                      5001
                      Total investments, EOY: Federal securities: Par value
                      253
                      222
                      191

             Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
                shown for this account have been discontinued.
    This fund pays claims and administrative costs on participating life insurance policies issued during the period May 1, 1965,
                   through May 2, 1966, under three life insurance programs: (1) service-disabled standard insurance; (2) service-disabled rated
                   insurance; and (3) nonservice-disabled insurance availing disabled World War II and Korean conflict veterans an opportunity
                   to acquire life insurance coverage who were no longer eligible for other government insurance.
    Budget program:
             Death claims._Represents payments to designated beneficiaries.

             Dividends._Policyholders participate in the distribution of annual dividends.

             All other._This represents resources for the administrative costs of processing claims and maintaining the accounts, and to those policyholders
                who: (a) surrender their policies for cash value; (b) hold endowment policies which have matured; and (c) have purchased total
                disability income coverage and subsequently become disabled.

             Policy loans made._A policyholder may borrow up to 94 percent of the cash value of his policy at an interest rate adjusted to reflect private
                sector borrowing costs.

    The following table reflects the decrease in the number of policies and the amount of insurance in force:
             POLICIES AND INSURANCE IN FORCE

                         2012 actual
                         2013 est.
                         2014 est.

                         Number of policies
                         23,983
                         20,673
                         17,603

                         Insurance in force (dollars in millions)
                         $248
                         $217
                         $186

             Financing._Operations are financed from premiums collected from policyholders and interest on investments. Excess earnings of the fund
                are distributed to the policyholders in the form of an annual dividend.

          Object Classification (in millions of dollars)

                      Identification code 36–4010–0–3–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans
                      1
                      1
                      1

                      42.0
                      Insurance claims and indemnities
                      35
                      37
                      35

                      43.0
                      Interest and dividends
                      7
                      6
                      5

                      99.9
                      Total new obligations
                      43
                      44
                      41

             Servicemembers' Group Life Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–4009–0–3–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0801
                      Premium payments
                      803
                      822
                      833

                      0802
                      Payments to carrier
                      276
                      247

                      0803
                      Payment to GOE
                      3
                      3
                      3

                      0900
                      Total new obligations (object class 41.0)
                      1,082
                      1,072
                      836

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      1
                      1

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,082
                      1,072
                      836

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,082
                      1,072
                      836

                      1930
                      Total budgetary resources available
                      1,083
                      1,073
                      837

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      1,082
                      1,072
                      836

                      3020
                      Outlays (gross)
                      –1,082
                      –1,072
                      –836

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,082
                      1,072
                      836

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1,082
                      1,072
                      836

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –1,082
                      –1,072
                      –836

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      1
                      1
                      1

                      5001
                      Total investments, EOY: Federal securities: Par value
                      1
                      1
                      1

             This fund finances the payment of group life insurance premiums to private insurance companies under the Servicemembers' Group
                Life Insurance (SGLI) Act of 1965, as amended.  SGLI is a program for Servicemembers on active duty, ready reservists, members
                of the National Guard, members of the Commissioned Corps of the National Oceanic and Atmospheric Administration and the Public
                Health Service, cadets and midshipmen of the four service academies, and members of the Reserve Officer Training Corps.  SGLI
                coverage is available in $50,000 increments up to the maximum of $400,000.  Veterans' Group Life Insurance (VGLI) is a program
                of post-separation insurance which allows Servicemembers to convert their SGLI coverage to renewable term insurance.  Family
                Servicemembers' Group Life Insurance (FSGLI) is a program extended to the spouses and dependent children of members insured
                under the SGLI program. FSGLI provides up to a maximum of $100,000 of insurance coverage for spouses, not to exceed the amount
                of SGLI the insured member has in force, and $10,000 of free coverage for dependent children. Spousal coverage is issued in
                increments of $10,000.

              The Servicemembers' Group Life Insurance Traumatic Injury Protection Program (TSGLI) became effective December 1, 2005. TSGLI
                provides for payment between $25,000 and $100,000 (depending on the type of injury) to any member of the uniformed services
                covered by SGLI who sustains a traumatic injury that results in certain serious losses.

          Object Classification (in millions of dollars)

                      Identification code 36–4009–0–3–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      41.0
                      Grants, subsidies, and contributions
                      1,082
                      1,072
                      836

                      99.0
                      Reimbursable obligations
                      1,082
                      1,072
                      836

             Veterans Housing Benefit Program FundFor the cost of direct and guaranteed loans, such sums as may be necessary to carry out the program, as authorized by subchapters
             I through III of chapter 37 of title 38, United States Code: Provided, That such costs, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget
             Act of 1974: Provided further, That during fiscal year [2013]2014, within the resources available, not to exceed $500,000 in gross obligations for direct loans are authorized for specially
             adapted housing loans.

          In addition, for administrative expenses to carry out the direct and guaranteed loan programs, [$157,814,000]$158,430,000.
          Program and Financing (in millions of dollars)

                      Identification code 36–1119–0–1–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0702
                      Loan guarantee subsidy
                      66

                      0705
                      Reestimates of direct loan subsidy
                      402
                      35

                      0706
                      Interest on reestimates of direct loan subsidy
                      327
                      16

                      0707
                      Reestimates of loan guarantee subsidy
                      689
                      1,187

                      0708
                      Interest on reestimates of loan guarantee subsidy
                      91
                      142

                      0709
                      Administrative expenses
                      142
                      156
                      158

                      0900
                      Total new obligations
                      1,717
                      1,536
                      158

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      59
                      1

                      1029
                      Other balances withdrawn
                      –43

                      1050
                      Unobligated balance (total)
                      16
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      155
                      156
                      158

                      1160
                      Appropriation, discretionary (total)
                      155
                      156
                      158

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1,560
                      1,379

                      1260
                      Appropriations, mandatory (total)
                      1,560
                      1,379

                      1900
                      Budget authority (total)
                      1,715
                      1,535
                      158

                      1930
                      Total budgetary resources available
                      1,731
                      1,536
                      158

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –13

                      1941
                      Unexpired unobligated balance, end of year
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      1

                      3010
                      Obligations incurred, unexpired accounts
                      1,717
                      1,536
                      158

                      3020
                      Outlays (gross)
                      –1,717
                      –1,535
                      –158

                      3050
                      Unpaid obligations, end of year

                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      1

                      3200
                      Obligated balance, end of year

                      1
                      1

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      155
                      156
                      158

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      142
                      156
                      158

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,560
                      1,379

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1,560
                      1,379

                      4101
                      Outlays from mandatory balances
                      15

                      4110
                      Outlays, gross (total)
                      1,575
                      1,379

                      4180
                      Budget authority, net (total)
                      1,715
                      1,535
                      158

                      4190
                      Outlays, net (total)
                      1,717
                      1,535
                      158

          Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

                      Identification code 36–1119–0–1–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      Acquired Direct Loans
                      5
                      46
                      55

                      115004
                      Vendee Direct Loans
                      158
                      222
                      358

                      115999
                      Total direct loan levels
                      163
                      268
                      413

                      Direct loan subsidy (in percent):

                      132001
                      Acquired Direct Loans
                      4.09
                      –2.29
                      –5.00

                      132004
                      Vendee Direct Loans
                      –2.12
                      –14.25
                      –24.13

                      132999
                      Weighted average subsidy rate
                      –1.93
                      –12.20
                      –21.58

                      Direct loan subsidy budget authority:

                      133001
                      Acquired Direct Loans

                      –1
                      –3

                      133004
                      Vendee Direct Loans
                      –3
                      –32
                      –86

                      133999
                      Total subsidy budget authority
                      –3
                      –33
                      –89

                      Direct loan subsidy outlays:

                      134001
                      Acquired Direct Loans

                      –1
                      –3

                      134004
                      Vendee Direct Loans
                      –3
                      –32
                      –86

                      134999
                      Total subsidy outlays
                      –3
                      –33
                      –89

                      Direct loan upward reestimates:

                      135001
                      Acquired Direct Loans

                      12

                      135004
                      Vendee Direct Loans
                      13
                      9

                      135005
                      Acquired and Vendee Loan Reestimates
                      717
                      29

                      135999
                      Total upward reestimate budget authority
                      730
                      50

                      Direct loan downward reestimates:

                      137001
                      Acquired Direct Loans
                      –12

                      137004
                      Vendee Direct Loans
                      –2
                      –15

                      137005
                      Acquired and Vendee Loan Reestimates

                      –1

                      137999
                      Total downward reestimate budget authority
                      –14
                      –16

                      Guaranteed loan levels supportable by subsidy budget authority:

                      215001
                      Housing Guaranteed Loans
                      120,062
                      108,211
                      65,533

                      215002
                      Guaranteed Loan Sale Securities—Vendee
                      190

                      215999
                      Total loan guarantee levels
                      120,252
                      108,211
                      65,533

                      Guaranteed loan subsidy (in percent):

                      232001
                      Housing Guaranteed Loans
                      –0.14
                      –0.10
                      –0.02

                      232002
                      Guaranteed Loan Sale Securities—Vendee
                      10.75
                      0.00
                      0.00

                      232999
                      Weighted average subsidy rate
                      –0.12
                      –0.10
                      –0.02

                      Guaranteed loan subsidy budget authority:

                      233001
                      Housing Guaranteed Loans
                      –163
                      –108
                      –13

                      233002
                      Guaranteed Loan Sale Securities—Vendee
                      20

                      233999
                      Total subsidy budget authority
                      –143
                      –108
                      –13

                      Guaranteed loan subsidy outlays:

                      234001
                      Housing Guaranteed Loans
                      –163
                      –108
                      –13

                      234002
                      Guaranteed Loan Sale Securities—Vendee
                      20

                      234999
                      Total subsidy outlays
                      –143
                      –108
                      –13

                      Guaranteed loan upward reestimates:

                      235001
                      Housing Guaranteed Loans
                      707
                      1,294

                      235002
                      Guaranteed Loan Sale Securities—Vendee
                      74
                      34

                      235999
                      Total upward reestimate budget authority
                      781
                      1,328

                      Guaranteed loan downward reestimates:

                      237001
                      Housing Guaranteed Loans
                      –78
                      –18

                      237002
                      Guaranteed Loan Sale Securities—Vendee

                      –19

                      237999
                      Total downward reestimate subsidy budget authority
                      –78
                      –37

                      Administrative expense data:

                      3510
                      Budget authority
                      155
                      156
                      158

                      3590
                      Outlays from new authority
                      140
                      156
                      158

             As required by the Federal Credit Reform Act of 1990, this account records, for these programs, the subsidy costs associated
                with the direct loans obligated and loan guarantees committed in 1992 and beyond, (including modifications of direct loans
                or loan guarantees that resulted from obligations or commitments in any year), as well as for the administrative expenses
                of these programs. The subsidy amounts are estimated on a net present value basis.

             Veterans Affairs (VA) housing program account._The housing program helps eligible veterans, active duty personnel, surviving spouses, and members of the Reserves and National
                Guard purchase, retain, and adapt homes in recognition of their service to the Nation.  When a borrower purchases a home,
                the program operates by substituting the Federal Government's guaranty for a down payment that might otherwise be required.
                Under 38 U.S.C. 3703, the guaranty amount for a borrower with full entitlement is as follows:
    (a) 50 percent for loans of $45,000 or less;
    (b) $22,500 for loans greater than $45,000, but no more than $56,250;
    (c) The lesser of $36,000 or 40 percent of the loan amount for loans greater than $56,250, but not more than $144,000;
    (d) 25 percent of the loan amount for loans of $144,001 to $417,000; or
    (e) For certain loans in excess of $417,000, the guaranty will be the lesser of: 25 percent of the county loan limit, or 25
                   percent of the loan.
    This appropriation provides for the corporate leadership and operational support to VA's housing business line.
    The housing program facilitates the extension of private capital, on more liberal terms than generally available to nonveterans,
                   to assist veterans and servicepersons in obtaining housing credit, and assist veterans in retaining their homes during periods
                   of temporary economic difficulty through intensive supplemental mortgage loan servicing.
             Guaranteed transitional housing loans for homeless veterans._Established as a pilot project by the Veterans Benefits Improvement Act of 1998, Public Law 105–368, this program will not
                execute any new loans.  The existing loan will continue to be serviced within the financing account and no further funds will
                be required from the program account.

             WORKLOAD [In thousands]

                         2012 actual
                         2013 est.
                         2014 est.

                         Construction and valuation
                         395
                         346
                         202

                         Loan processing
                         1074
                         941
                         548

                         Loan service and claims
                         108
                         115
                         115

          Object Classification (in millions of dollars)

                      Identification code 36–1119–0–1–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      142
                      156
                      158

                      41.0
                      Grants, subsidies, and contributions
                      1,575
                      1,380

                      99.9
                      Total new obligations
                      1,717
                      1,536
                      158

             Housing Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 36–4127–0–3–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0003
                      Property sales expense

                      1
                      3

                      0004
                      Property management/other expense
                      8
                      5
                      14

                      0091
                      Direct program activities, subtotal
                      8
                      6
                      17

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      163
                      268
                      413

                      0713
                      Payment of interest to Treasury
                      112
                      97
                      105

                      0740
                      Negative subsidy obligations
                      3
                      33
                      89

                      0742
                      Downward reestimate paid to receipt account
                      13
                      15

                      0743
                      Interest on downward reestimates
                      1
                      1

                      0791
                      Direct program activities, subtotal
                      292
                      414
                      607

                      0900
                      Total new obligations
                      300
                      420
                      624

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      169
                      89

                      1023
                      Unobligated balances applied to repay debt
                      –157
                      –89

                      1050
                      Unobligated balance (total)
                      12

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      1,278
                      420
                      624

                      1421
                      Borrowing authority applied to repay debt
                      –1,008

                      1440
                      Borrowing authority, mandatory (total)
                      270
                      420
                      624

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,070
                      120
                      114

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –963
                      –120
                      –114

                      1850
                      Spending auth from offsetting collections, mand (total)
                      107

                      1900
                      Financing authority (total)
                      377
                      420
                      624

                      1930
                      Total budgetary resources available
                      389
                      420
                      624

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      89

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      8

                      5

                      3010
                      Obligations incurred, unexpired accounts
                      300
                      420
                      624

                      3020
                      Financing disbursements (gross)
                      –308
                      –415
                      –621

                      3050
                      Unpaid obligations, end of year

                      5
                      8

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      8

                      5

                      3200
                      Obligated balance, end of year

                      5
                      8

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      377
                      420
                      624

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      308
                      415
                      621

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources: Payments from program account
                      –729
                      –50

                      4120
                      Reimbursements from DLFA
                      –1
                      –1
                      –5

                      4120
                      Transfer of loan sales from loan sale security
                      –190

                      4122
                      Interest on uninvested funds
                      –81

                      4123
                      Interest and principal received on loans
                      –59
                      –58
                      –76

                      4123
                      Fees
                      –3
                      –3
                      –5

                      4123
                      Cash sale of properties
                      –6
                      –8
                      –28

                      4123
                      Other
                      –1

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –1,070
                      –120
                      –114

                      4160
                      Financing authority, net (mandatory)
                      –693
                      300
                      510

                      4170
                      Financing disbursements, net (mandatory)
                      –762
                      295
                      507

                      4180
                      Financing authority, net (total)
                      –693
                      300
                      510

                      4190
                      Financing disbursements, net (total)
                      –762
                      295
                      507

          Status of Direct Loans (in millions of dollars)

                      Identification code 36–4127–0–3–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Position with respect to appropriations act limitation on obligations:

                      1131
                      Direct loan obligations exempt from limitation
                      163
                      268
                      413

                      1150
                      Total direct loan obligations
                      163
                      268
                      413

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      670
                      598
                      809

                      1231
                      Disbursements: Direct loan disbursements
                      163
                      268
                      413

                      Repayments:

                      1251
                      Repayments and prepayments
                      –38
                      –25
                      –32

                      1253
                      Proceeds from loan asset sales to the public with recourse
                      –190

                      Write-offs for default:

                      1263
                      Direct loans
                      –12
                      –32
                      –14

                      1264
                      Other adjustments, Data Reconciliation
                      5

                      1290
                      Outstanding, end of year
                      598
                      809
                      1,176

             As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government
                resulting from direct loans obligated in 1992 and beyond (including modifications of direct loans that resulted from obligations
                in any year). The amounts in this account are a means of financing and are not included in the budget totals.

          Balance Sheet (in millions of dollars)

                      Identification code 36–4127–0–3–704
                      2011 actual
                      2012 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      177
                      88

                      Investments in US securities:

                      1106
                      Receivables, net
                      761
                      28

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      670
                      598

                      1402
                      Interest receivable
                      12
                      14

                      1404
                      Foreclosed property
                      8
                      7

                      1405
                      Allowance for subsidy cost
                      –6
                      21

                      1499
                      Net present value of assets related to direct loans
                      684
                      640

                      1901
                      Other Federal assets: Other assets

                      1

                      1999
                      Total assets
                      1,622
                      757

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      1,599
                      749

                      2105
                      Other
                      17
                      8

                      2207
                      Non-Federal liabilities: Other
                      6

                      2999
                      Total liabilities
                      1,622
                      757

                      4999
                      Total liabilities and net position
                      1,622
                      757

             Housing Guaranteed Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 36–4129–0–3–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0002
                      Losses on defaulted loans
                      811
                      718
                      750

                      0004
                      Reimburse DLFA for loan sales
                      190

                      0005
                      Payment to trustee reserve
                      29
                      19
                      19

                      0009
                      Property sales expense
                      72
                      97
                      115

                      0010
                      Property management expense
                      107
                      86
                      100

                      0011
                      Property improvement expense
                      1
                      9
                      10

                      0012
                      Loans acquired
                      5
                      55
                      64

                      0091
                      Direct program activities, subtotal
                      1,215
                      984
                      1,058

                      Credit program obligations:

                      0711
                      Default claim payments on principal
                      1,209
                      1,379
                      1,638

                      0713
                      Payment of interest to Treasury
                      1

                      0740
                      Negative subsidy obligations
                      208
                      108
                      13

                      0741
                      Modification savings
                      4

                      0742
                      Downward reestimate paid to receipt account
                      35
                      25

                      0743
                      Interest on downward reestimates
                      43
                      12

                      0791
                      Direct program activities, subtotal
                      1,500
                      1,524
                      1,651

                      0900
                      Total new obligations
                      2,715
                      2,508
                      2,709

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3,248
                      3,909
                      5,253

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      24
                      108
                      13

                      1440
                      Borrowing authority, mandatory (total)
                      24
                      108
                      13

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      3,357
                      3,852
                      3,098

                      1801
                      Change in uncollected payments, Federal sources
                      –5

                      1825
                      Spending authority from offsetting collections applied to repay debt

                      –108
                      –13

                      1850
                      Spending auth from offsetting collections, mand (total)
                      3,352
                      3,744
                      3,085

                      1900
                      Financing authority (total)
                      3,376
                      3,852
                      3,098

                      1930
                      Total budgetary resources available
                      6,624
                      7,761
                      8,351

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      3,909
                      5,253
                      5,642

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      284
                      307
                      48

                      3010
                      Obligations incurred, unexpired accounts
                      2,715
                      2,508
                      2,709

                      3020
                      Financing disbursements (gross)
                      –2,692
                      –2,767
                      –2,702

                      3050
                      Unpaid obligations, end of year
                      307
                      48
                      55

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –5

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      5

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      279
                      307
                      48

                      3200
                      Obligated balance, end of year
                      307
                      48
                      55

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      3,376
                      3,852
                      3,098

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      2,692
                      2,767
                      2,702

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Payments from program account
                      –846
                      –1,329

                      4120
                      Recoveries from DLFA
                      –167
                      –210
                      –313

                      4122
                      Interest on uninvested funds
                      –133
                      –383
                      –426

                      4123
                      Funding fees
                      –1,179
                      –1,051
                      –944

                      4123
                      Cash sale of properties
                      –791
                      –879
                      –1,415

                      4123
                      Redemption of properties and other
                      –43

                      4123
                      Loan sale proceeds
                      –198

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –3,357
                      –3,852
                      –3,098

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      5

                      4160
                      Financing authority, net (mandatory)
                      24

                      4170
                      Financing disbursements, net (mandatory)
                      –665
                      –1,085
                      –396

                      4180
                      Financing authority, net (total)
                      24

                      4190
                      Financing disbursements, net (total)
                      –665
                      –1,085
                      –396

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 36–4129–0–3–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Position with respect to appropriations act limitation on commitments:

                      2131
                      Guaranteed loan commitments exempt from limitation
                      120,062
                      108,211
                      65,533

                      2132
                      Guaranteed loan commitments for loan asset sales with recourse
                      190

                      2150
                      Total guaranteed loan commitments
                      120,252
                      108,211
                      65,533

                      2199
                      Guaranteed amount of guaranteed loan commitments
                      33,327
                      29,866
                      18,087

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      257,727
                      295,996
                      394,154

                      2231
                      Disbursements of new guaranteed loans
                      120,061
                      108,211
                      65,533

                      2232
                      Guarantees of loans sold to the public with recourse
                      190

                      2251
                      Repayments and prepayments
                      –79,928
                      –7,882
                      –9,092

                      Adjustments:

                      2262
                      Terminations for default that result in acquisition of property
                      –1,209
                      –1,379
                      –1,638

                      2263
                      Terminations for default that result in claim payments
                      –845
                      –792
                      –833

                      2290
                      Outstanding, end of year
                      295,996
                      394,154
                      448,124

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      85,772
                      111,467
                      125,395

             As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government
                resulting from loan guarantees committed in 1992 and beyond, including modifications of guaranteed loans that resulted from
                commitments in any year, and from the guarantee of loans sold through the securitization programs. The amounts in this account
                are a means of financing and are not included in the budget totals.

          Balance Sheet (in millions of dollars)

                      Identification code 36–4129–0–3–704
                      2011 actual
                      2012 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      3,527
                      4,216

                      Investments in US securities:

                      1106
                      Receivables, net
                      969
                      895

                      Net value of assets related to post-1991 acquired defaulted guaranteed loans receivable:

                      1504
                      Accounts receivable from foreclosed property
                      11
                      6

                      1504
                      Foreclosed property
                      852
                      813

                      1599
                      Net present value of assets related to defaulted guaranteed loans
                      863
                      819

                      1999
                      Total assets
                      5,359
                      5,930

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt

                      24

                      2105
                      Other liabilities
                      15
                      42

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      286
                      308

                      2204
                      Non-federal liabilities for loan guarantees
                      5,058
                      5,556

                      2999
                      Total liabilities
                      5,359
                      5,930

                      4999
                      Total liabilities and net position
                      5,359
                      5,930

             Housing Liquidating Account

             Program and Financing (in millions of dollars)

                      Identification code 36–4025–0–3–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0105
                      Other operating expenses
                      2
                      2
                      2

                      Credit program obligations:

                      0711
                      Default claim payments on principal
                      3
                      2
                      2

                      0900
                      Total new obligations
                      5
                      4
                      4

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      3

                      1022
                      Capital transfer of unobligated balances to general fund

                      –3

                      1050
                      Unobligated balance (total)
                      1

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      14
                      12
                      11

                      1820
                      Capital transfer of spending authority from offsetting collections to general fund
                      –7
                      –8
                      –7

                      1850
                      Spending auth from offsetting collections, mand (total)
                      7
                      4
                      4

                      1930
                      Total budgetary resources available
                      8
                      4
                      4

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      3

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      3
                      3

                      3010
                      Obligations incurred, unexpired accounts
                      5
                      4
                      4

                      3020
                      Outlays (gross)
                      –5
                      –7
                      –4

                      3050
                      Unpaid obligations, end of year
                      3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      3
                      3

                      3200
                      Obligated balance, end of year
                      3

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      7
                      4
                      4

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2
                      4
                      4

                      4101
                      Outlays from mandatory balances
                      3
                      3

                      4110
                      Outlays, gross (total)
                      5
                      7
                      4

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1

                      4123
                      Loan repayments and prepayments
                      –3
                      –2
                      –2

                      4123
                      Sale of homes, cash
                      –2
                      –2
                      –1

                      4123
                      Interest on loans
                      –1
                      –1
                      –1

                      4123
                      Interest on subordinate certificates
                      –1
                      –1
                      –1

                      4123
                      Interest collection on Veteran liability debts
                      –3
                      –2
                      –2

                      4123
                      Principal collection on Veteran liability debts
                      –3
                      –4
                      –4

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –14
                      –12
                      –11

                      4160
                      Budget authority, net (mandatory)
                      –7
                      –8
                      –7

                      4170
                      Outlays, net (mandatory)
                      –9
                      –5
                      –7

                      4180
                      Budget authority, net (total)
                      –7
                      –8
                      –7

                      4190
                      Outlays, net (total)
                      –9
                      –5
                      –7

                      Memorandum (non-add) entries:

                      5010
                      Total investments, SOY: non-Fed securities: Market value
                      140
                      140
                      140

                      5011
                      Total investments, EOY: non-Fed securities: Market value
                      140
                      140
                      140

          Status of Direct Loans (in millions of dollars)

                      Identification code 36–4025–0–3–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      14
                      11
                      9

                      1251
                      Repayments: Repayments and prepayments
                      –3
                      –2
                      –2

                      1290
                      Outstanding, end of year
                      11
                      9
                      7

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 36–4025–0–3–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      587
                      461
                      362

                      2251
                      Repayments and prepayments
                      –123
                      –97
                      –76

                      2262
                      Adjustments: Terminations for default that result in acquisition of property
                      –3
                      –2
                      –2

                      2290
                      Outstanding, end of year
                      461
                      362
                      284

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      196
                      153
                      120

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year
                      15
                      31
                      19

                      2351
                      Repayments of loans receivable
                      –4
                      –8
                      –6

                      2361
                      Write-offs of loans receivable
                      –2
                      –4
                      –2

                      2364
                      Other adjustments, net
                      22

                      2390
                      Outstanding, end of year
                      31
                      19
                      11

             As required by the Federal Credit Reform Act of 1990, this account records all cash flows to and from the Government resulting
                from direct loans obligated and loan guarantees committed prior to 1992. All new activity in this program in 1992 and beyond
                is recorded in the corresponding program and financing accounts.

          Balance Sheet (in millions of dollars)

                      Identification code 36–4025–0–3–704
                      2011 actual
                      2012 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      4
                      5

                      1201
                      Non-Federal assets: Investments in non-Federal securities, net
                      140
                      140

                      1601
                      Direct loans, gross
                      14
                      11

                      1603
                      Allowance for estimated uncollectible loans and interest (-)
                      –2

                      1604
                      Direct loans and interest receivable, net
                      12
                      11

                      1606
                      Foreclosed property direct loans
                      10
                      10

                      1699
                      Value of assets related to direct loans
                      22
                      21

                      1701
                      Defaulted guaranteed loans, gross
                      15
                      31

                      1703
                      Allowance for estimated uncollectible loans and interest (-)
                      –14
                      –10

                      1704
                      Defaulted guaranteed loans and interest receivable, net
                      1
                      21

                      1706
                      Foreclosed property
                      4
                      4

                      1799
                      Value of assets related to loan guarantees
                      5
                      25

                      1999
                      Total assets
                      171
                      191

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      169
                      189

                      2207
                      Non-Federal liabilities: Other
                      2
                      2

                      2999
                      Total liabilities
                      171
                      191

                      4999
                      Total liabilities and net position
                      171
                      191

          Object Classification (in millions of dollars)

                      Identification code 36–4025–0–3–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      32.0
                      Land and structures
                      3
                      2
                      2

                      33.0
                      Investments and loans
                      2
                      2
                      2

                      99.9
                      Total new obligations
                      5
                      4
                      4

             Native American Veteran Housing Loan Program AccountFor administrative expenses to carry out the direct loan program authorized by subchapter V of chapter 37 of title 38, United
             States Code, [$1,089,000]$1,109,000.
             Vocational Rehabilitation Loans Program AccountFor the cost of direct loans, [$19,000]$5,000, as authorized by chapter 31 of title 38, United States Code: Provided, That such costs, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget
             Act of 1974: Provided further, That funds made available under this heading are available to subsidize gross obligations for the principal amount of direct
             loans not to exceed [$2,729,000]$2,500,000.

          In addition, for administrative expenses necessary to carry out the direct loan program, [$346,000]$354,000, which may be paid to the appropriation for "General operating expenses, Veterans Benefits Administration''.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 36–1120–0–1–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy
                      10
                      5

                      0706
                      Interest on reestimates of direct loan subsidy
                      3
                      1

                      0709
                      Administrative expenses
                      1
                      1
                      1

                      0900
                      Total new obligations
                      14
                      7
                      1

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2
                      3
                      3

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1
                      1
                      1

                      1160
                      Appropriation, discretionary (total)
                      1
                      1
                      1

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      14
                      6

                      1260
                      Appropriations, mandatory (total)
                      14
                      6

                      1900
                      Budget authority (total)
                      15
                      7
                      1

                      1930
                      Total budgetary resources available
                      17
                      10
                      4

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      3
                      3
                      3

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      14
                      7
                      1

                      3020
                      Outlays (gross)
                      –14
                      –7
                      –1

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      1
                      1
                      1

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      1
                      1
                      1

                      Mandatory:

                      4090
                      Budget authority, gross
                      14
                      6

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      13
                      6

                      4180
                      Budget authority, net (total)
                      15
                      7
                      1

                      4190
                      Outlays, net (total)
                      14
                      7
                      1

          Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

                      Identification code 36–1120–0–1–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115002
                      Native American Direct Loans
                      6
                      11
                      11

                      115003
                      Vocational Rehabilitation
                      2
                      3
                      3

                      115999
                      Total direct loan levels
                      8
                      14
                      14

                      Direct loan subsidy (in percent):

                      132002
                      Native American Direct Loans
                      –11.97
                      –17.84
                      –16.75

                      132003
                      Vocational Rehabilitation
                      0.63
                      0.68
                      0.20

                      132999
                      Weighted average subsidy rate
                      –8.82
                      –13.87
                      –13.12

                      Direct loan subsidy budget authority:

                      133002
                      Native American Direct Loans
                      –1
                      –2
                      –2

                      133999
                      Total subsidy budget authority
                      –1
                      –2
                      –2

                      Direct loan subsidy outlays:

                      134002
                      Native American Direct Loans
                      –1
                      –2
                      –2

                      134999
                      Total subsidy outlays
                      –1
                      –2
                      –2

                      Direct loan upward reestimates:

                      135002
                      Native American Direct Loans
                      13
                      6

                      135999
                      Total upward reestimate budget authority
                      13
                      6

                      Direct loan downward reestimates:

                      137002
                      Native American Direct Loans
                      –5
                      –3

                      137999
                      Total downward reestimate budget authority
                      –5
                      –3

             The Native American Veterans Housing Loan program provides direct loans to veterans living on trust lands under 38 U.S.C.
                chapter 37, section 3761. These loans are available to purchase, construct, or improve homes to be occupied as the veteran's
                residence. This program began as a pilot in 1993 and was made permanent on June 15, 2006 through Public Law 109–233.

             The Vocational Rehabilitation Loan Program provides additional funding assistance to cover the costs of subsistence, tuition,
                books, supplies, and equipment in conjunction with service connected disability benefits provided to Veterans participating
                in VA's Vocational Rehabilitation and Counseling Program as authorized by chapter 31 of title 38, United States Code.  Repayment
                of these loans is made in monthly installments, without interest, through deductions from future payments of compensation,
                pension, subsistence allowance, educational assistance allowance, or retired pay.

          Object Classification (in millions of dollars)

                      Identification code 36–1120–0–1–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      1
                      1
                      1

                      41.0
                      Grants, subsidies, and contributions
                      13
                      6

                      99.9
                      Total new obligations
                      14
                      7
                      1

             Native American Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 36–4130–0–3–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      6
                      11
                      11

                      0713
                      Payment of interest to Treasury
                      3
                      3
                      3

                      0740
                      Negative subsidy obligations
                      1
                      2
                      2

                      0742
                      Downward reestimate paid to receipt account
                      4
                      2

                      0743
                      Interest on downward reestimates
                      1
                      1

                      0900
                      Total new obligations
                      15
                      19
                      16

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      7
                      4

                      1023
                      Unobligated balances applied to repay debt
                      –7

                      1050
                      Unobligated balance (total)

                      4

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      22
                      15
                      17

                      1421
                      Borrowing authority applied to repay debt
                      –5

                      1440
                      Borrowing authority, mandatory (total)
                      17
                      15
                      17

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      19
                      15
                      10

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –17
                      –15
                      –10

                      1850
                      Spending auth from offsetting collections, mand (total)
                      2

                      1900
                      Financing authority (total)
                      19
                      15
                      17

                      1930
                      Total budgetary resources available
                      19
                      19
                      17

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      4

                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1
                      3
                      1

                      3010
                      Obligations incurred, unexpired accounts
                      15
                      19
                      16

                      3020
                      Financing disbursements (gross)
                      –13
                      –21
                      –16

                      3050
                      Unpaid obligations, end of year
                      3
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      3
                      1

                      3200
                      Obligated balance, end of year
                      3
                      1
                      1

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      19
                      15
                      17

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      13
                      21
                      16

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –13
                      –6

                      4122
                      Interest on uninvested funds
                      –1

                      4123
                      Non-federal sources - Repayments and prepayments of principal
                      –5
                      –6
                      –7

                      4123
                      Non-Federal sources - Interest received on loans

                      –3
                      –3

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –19
                      –15
                      –10

                      4160
                      Financing authority, net (mandatory)

                      7

                      4170
                      Financing disbursements, net (mandatory)
                      –6
                      6
                      6

                      4180
                      Financing authority, net (total)

                      7

                      4190
                      Financing disbursements, net (total)
                      –6
                      6
                      6

          Status of Direct Loans (in millions of dollars)

                      Identification code 36–4130–0–3–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Position with respect to appropriations act limitation on obligations:

                      1131
                      Direct loan obligations exempt from limitation
                      6
                      11
                      11

                      1150
                      Total direct loan obligations
                      6
                      11
                      11

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      61
                      56
                      61

                      1231
                      Disbursements: Direct loan disbursements
                      4
                      11
                      11

                      1251
                      Repayments: Repayments and prepayments
                      –3
                      –6
                      –7

                      1264
                      Write-offs for default: Adjustment - reduction in subsidy allowance to account for reestimates analysis
                      –6

                      1290
                      Outstanding, end of year
                      56
                      61
                      65

             As required by the Federal Credit Reform Act of 1990, these non-budgetary accounts record all cash flows to and from the Government
                resulting from direct loans obligated in 1992 and beyond (including modifications of direct loans that resulted from obligations
                in any year).  The amounts in the accounts are a means of financing and are not included in the budget totals.

          Balance Sheet (in millions of dollars)

                      Identification code 36–4130–0–3–704
                      2011 actual
                      2012 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      9
                      6

                      Investments in US securities:

                      1106
                      Receivables, net
                      3
                      5

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      61
                      56

                      1402
                      Interest receivable
                      1
                      1

                      1499
                      Net present value of assets related to direct loans
                      62
                      57

                      1901
                      Other Federal assets: Other assets

                      2

                      1999
                      Total assets
                      74
                      70

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Federal liabilities debt
                      73
                      64

                      2105
                      Other liabilities
                      1
                      6

                      2999
                      Total liabilities
                      74
                      70

                      4999
                      Total liabilities and net position
                      74
                      70

             Transitional Housing Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 36–4258–0–3–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      5
                      5
                      5

                      1930
                      Total budgetary resources available
                      5
                      5
                      5

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      5
                      5
                      5

          Status of Direct Loans (in millions of dollars)

                      Identification code 36–4258–0–3–704
                      2012 actual
                      2013 CR
                      2014 est.

                      Position with respect to appropriations act limitation on obligations:

                      1121
                      Limitation available from carry-forward
                      95
                      95
                      95

                      1143
                      Unobligated limitation carried forward
                      –95
                      –95
                      –95

                      1150
                      Total direct loan obligations

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      5
                      5
                      5

                      1290
                      Outstanding, end of year
                      5
                      5
                      5

          Balance Sheet (in millions of dollars)

                      Identification code 36–4258–0–3–704
                      2011 actual
                      2012 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      5
                      5

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      5
                      5

                      1405
                      Allowance for subsidy cost (-)
                      –5
                      –5

                      1499
                      Net present value of assets related to direct loans

                      1999
                      Total assets
                      5
                      5

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      5
                      5

                      4999
                      Total liabilities and net position
                      5
                      5

             Vocational Rehabilitation Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 36–4112–0–3–702
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      3
                      3
                      3

                      0900
                      Total new obligations
                      3
                      3
                      3

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      1
                      1

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Authority to borrow (indefinite)
                      3
                      3
                      3

                      1421
                      Borrowing authority applied to repay debt
                      –2

                      1440
                      Borrowing authority, mandatory (total)
                      1
                      3
                      3

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      3
                      3
                      3

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –1
                      –3
                      –3

                      1850
                      Spending auth from offsetting collections, mand (total)
                      2

                      1900
                      Financing authority (total)
                      3
                      3
                      3

                      1930
                      Total budgetary resources available
                      4
                      4
                      4

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      3
                      3
                      3

                      3020
                      Financing disbursements (gross)
                      –3
                      –3
                      –3

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      3
                      3
                      3

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      3
                      3
                      3

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4123
                      Repayments and prepayments of principal
                      –3
                      –3
                      –3

          Status of Direct Loans (in millions of dollars)

                      Identification code 36–4112–0–3–702
                      2012 actual
                      2013 CR
                      2014 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Limitation on direct loans
                      3
                      3
                      3

                      1150
                      Total direct loan obligations
                      3
                      3
                      3

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      1
                      2
                      2

                      1231
                      Disbursements: Direct loan disbursements
                      3
                      3
                      3

                      1251
                      Repayments: Repayments and prepayments
                      –2
                      –3
                      –3

                      1290
                      Outstanding, end of year
                      2
                      2
                      2

          Balance Sheet (in millions of dollars)

                      Identification code 36–4112–0–3–702
                      2011 actual
                      2012 actual

                      ASSETS:

                      Federal assets: Investments in US securities:

                      1104
                      Investments US Securities
                      1
                      1

                      1401
                      Net value of assets related to post-1991 direct loans receivable: Direct loans receivable, gross
                      1
                      2

                      1999
                      Total assets
                      2
                      3

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      2
                      3

                      4999
                      Total liabilities and net position
                      2
                      3

          Trust Funds
             Post-Vietnam Era Veterans Education Account

             Program and Financing (in millions of dollars)

                      Identification code 36–8133–0–7–702
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0003
                      Participant disenrollments
                      1
                      1
                      1

                      0900
                      Total new obligations (object class 41.0)
                      1
                      1
                      1

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      64
                      64
                      64

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1
                      1
                      1

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1
                      1
                      1

                      1900
                      Budget authority (total)
                      1
                      1
                      1

                      1930
                      Total budgetary resources available
                      65
                      65
                      65

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      64
                      64
                      64

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1
                      1
                      1

                      3010
                      Obligations incurred, unexpired accounts
                      1
                      1
                      1

                      3020
                      Outlays (gross)
                      –1
                      –1
                      –1

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      1
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      1
                      1

                      4101
                      Outlays from mandatory balances
                      1

                      4110
                      Outlays, gross (total)
                      1
                      1
                      1

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1
                      –1
                      –1

             This account consists of voluntary contributions by eligible servicepersons and matching contributions provided by the Department
                of Defense. The fund provides educational assistance payments to participants who entered the service after December 31, 1976,
                and are pursuing training under chapter 32, title 38, U.S.C. Section 901 is a non-contributory program with educational assistance
                provided by the Department of Defense. Public Law 99–576, enacted October 28, 1986, closed the program permanently for new
                enrollments effective March 31, 1987. Public Law 106–419, enacted November 1, 2000, provides qualified participants in this
                program another opportunity (through October 31, 2001) to convert to the All-Volunteer Force Educational Assistance program
                (Montgomery GI Bill). The estimated activity in the fund follows:

             CONTRIBUTIONS, PARTICIPANTS, DISENROLLMENTS, REFUNDS AND TRAINEES [dollars in millions]

                         2012 actual
                         2013 est.
                         2014 est.

                         Total budget authority
                         $1
                         $1
                         $1

                         Servicepersons contributions
                         $0
                         $0
                         $0

                         Transferred from Department of Defense (bonus)
                         $0
                         $0
                         $0

                         Transferred from Department of Defense (matching)
                         $0
                         $0
                         $0

                         Transferred from Department of Defense (section 901)
                         $0
                         $0
                         $0

                         Total participants (end of year)
                         192,778
                         192,318
                         191,912

                         Number of disenrollments
                         446
                         396
                         346

                         Total refunds
                         $1
                         $1
                         $1

                         Total trainees
                         72
                         68
                         65

                         Total trainee cost
                         $1
                         $1
                         $1

                         Total trainee cost
                         $1,092
                         $1,092
                         $1,092

                         Section 901 trainees
                         24
                         23
                         22

             National Service Life Insurance Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 36–8132–0–7–701
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year
                      6,367
                      5,825
                      5,214

                      Receipts:

                      0220
                      NSLI Fund, Premium and Other Receipts
                      71
                      65
                      55

                      0240
                      NSLI Fund, Interest
                      366
                      305
                      259

                      0299
                      Total receipts and collections
                      437
                      370
                      314

                      0400
                      Total: Balances and collections
                      6,804
                      6,195
                      5,528

                      Appropriations:

                      0500
                      National Service Life Insurance Fund
                      –436
                      –370
                      –315

                      0501
                      National Service Life Insurance Fund
                      –543
                      –611
                      –613

                      0599
                      Total appropriations
                      –979
                      –981
                      –928

                      0799
                      Balance, end of year
                      5,825
                      5,214
                      4,600

          Program and Financing (in millions of dollars)

                      Identification code 36–8132–0–7–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Death claims
                      696
                      714
                      680

                      0002
                      Disability claims
                      5
                      4
                      4

                      0003
                      Matured endowments
                      37
                      48
                      59

                      0004
                      Cash surrenders
                      27
                      28
                      28

                      0005
                      Dividends
                      125
                      100
                      76

                      0006
                      Interest paid on dividend credits and deposits
                      42
                      37
                      35

                      0007
                      Payment to general operating expenses
                      18
                      23
                      21

                      0091
                      Total operating expenses
                      950
                      954
                      903

                      0201
                      Capital investment: Policy loans
                      29
                      27
                      25

                      0799
                      Total direct obligations
                      979
                      981
                      928

                      0801
                      Death claims
                      130
                      108
                      93

                      0802
                      Disability claims
                      1
                      1
                      1

                      0803
                      Matured endowments
                      7
                      7
                      8

                      0804
                      Cash surrenders
                      5
                      4
                      4

                      0805
                      Dividends
                      23
                      15
                      10

                      0806
                      Interest paid on dividend credits and deposits
                      8
                      6
                      4

                      0807
                      Payment to general operating expenses
                      3
                      3
                      3

                      0899
                      Total reimbursable obligations
                      177
                      144
                      123

                      0900
                      Total new obligations
                      1,156
                      1,125
                      1,051

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1
                      1

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      436
                      370
                      315

                      1203
                      Appropriation (previously unavailable)
                      543
                      611
                      613

                      1260
                      Appropriations, mandatory (total)
                      979
                      981
                      928

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      178
                      144
                      123

                      1850
                      Spending auth from offsetting collections, mand (total)
                      178
                      144
                      123

                      1900
                      Budget authority (total)
                      1,157
                      1,125
                      1,051

                      1930
                      Total budgetary resources available
                      1,157
                      1,126
                      1,052

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,182
                      1,089
                      1,003

                      3010
                      Obligations incurred, unexpired accounts
                      1,156
                      1,125
                      1,051

                      3020
                      Outlays (gross)
                      –1,249
                      –1,211
                      –1,143

                      3050
                      Unpaid obligations, end of year
                      1,089
                      1,003
                      911

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,182
                      1,089
                      1,003

                      3200
                      Obligated balance, end of year
                      1,089
                      1,003
                      911

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,157
                      1,125
                      1,051

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      514
                      438

                      4101
                      Outlays from mandatory balances
                      1,249
                      697
                      705

                      4110
                      Outlays, gross (total)
                      1,249
                      1,211
                      1,143

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –178
                      –144
                      –123

                      4180
                      Budget authority, net (total)
                      979
                      981
                      928

                      4190
                      Outlays, net (total)
                      1,071
                      1,067
                      1,020

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      7,541
                      6,912
                      6,215

                      5001
                      Total investments, EOY: Federal securities: Par value
                      6,912
                      6,215
                      5,509

             Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
                shown for this account have been discontinued.
    This fund was established in 1940. It is for the World War II servicemen's and veterans' insurance program. Over 22 million
                   policies were issued under this program. Activity of the fund reflects a declining claim workload. The trend in the number
                   and amount of policies in force is shown as follows:
             POLICIES AND INSURANCE IN FORCE

                         2012 actual
                         2013 est.
                         2014 est.

                         Number of policies
                         586,450
                         511,660
                         440,940

                         Insurance in force (dollars in millions)
                         $7,174
                         $6,299
                         $5,453

             This fund is operated on a commercial basis to the extent possible. The income of the fund is derived from premium receipts,
                interest on investments, and payments which are made to the fund from the Veterans Insurance and Indemnities appropriation.

             Assets of the fund, which are largely invested in special interest-bearing Treasury securities and in policy loans, are expected
                to decrease from an estimated $6,507 million as of September 30, 2013 to $5,761 million as of September 30, 2014. The actuarial
                estimate of policy obligations as of September 30, 2014, totals $5,497 million, leaving a balance of $264 million for contingency
                reserves.

          Status of Funds (in millions of dollars)

                      Identification code 36–8132–0–7–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      7,549
                      6,915
                      6,218

                      0199
                      Total balance, start of year
                      7,549
                      6,915
                      6,218

                      Cash income during the year:

                      Current law:

                      Offsetting receipts (proprietary):

                      1220
                      NSLI Fund, Premium and Other Receipts
                      71
                      65
                      55

                      Offsetting receipts (intragovernmental):

                      1240
                      NSLI Fund, Interest
                      366
                      305
                      259

                      Offsetting collections:

                      1280
                      National Service Life Insurance Fund
                      178
                      144
                      123

                      1299
                      Income under present law
                      615
                      514
                      437

                      3299
                      Total cash income
                      615
                      514
                      437

                      Cash outgo during year:

                      Current law:

                      4500
                      National Service Life Insurance Fund
                      –1,249
                      –1,211
                      –1,143

                      4599
                      Outgo under current law (-)
                      –1,249
                      –1,211
                      –1,143

                      6599
                      Total cash outgo (-)
                      –1,249
                      –1,211
                      –1,143

                      Unexpended balance, end of year:

                      8700
                      Uninvested balance (net), end of year
                      3
                      3
                      3

                      8701
                      National Service Life Insurance Fund
                      6,912
                      6,215
                      5,509

                      8799
                      Total balance, end of year
                      6,915
                      6,218
                      5,512

          Object Classification (in millions of dollars)

                      Identification code 36–8132–0–7–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      33.0
                      Investments and loans
                      29
                      27
                      25

                      42.0
                      Insurance claims and indemnities
                      766
                      794
                      771

                      43.0
                      Interest and dividends
                      184
                      160
                      132

                      99.0
                      Direct obligations
                      979
                      981
                      928

                      99.0
                      Reimbursable obligations
                      177
                      144
                      123

                      99.9
                      Total new obligations
                      1,156
                      1,125
                      1,051

             United States Government Life Insurance Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 36–8150–0–7–701
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year
                      10
                      7
                      5

                      Receipts:

                      0240
                      Interest and Profits on Investments in Public Debt Securities, USGLI
                      1

                      0400
                      Total: Balances and collections
                      11
                      7
                      5

                      Appropriations:

                      0500
                      United States Government Life Insurance Fund
                      –1

                      0501
                      United States Government Life Insurance Fund
                      –3
                      –2
                      –2

                      0599
                      Total appropriations
                      –4
                      –2
                      –2

                      0799
                      Balance, end of year
                      7
                      5
                      3

          Program and Financing (in millions of dollars)

                      Identification code 36–8150–0–7–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Death claims
                      2
                      2
                      1

                      0007
                      Other costs
                      1
                      1
                      1

                      0900
                      Total new obligations
                      3
                      3
                      2

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      1

                      1203
                      Appropriation (previously unavailable)
                      3
                      2
                      2

                      1260
                      Appropriations, mandatory (total)
                      4
                      2
                      2

                      1930
                      Total budgetary resources available
                      4
                      3
                      2

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      7
                      5
                      4

                      3010
                      Obligations incurred, unexpired accounts
                      3
                      3
                      2

                      3020
                      Outlays (gross)
                      –5
                      –4
                      –2

                      3050
                      Unpaid obligations, end of year
                      5
                      4
                      4

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      7
                      5
                      4

                      3200
                      Obligated balance, end of year
                      5
                      4
                      4

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      4
                      2
                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1

                      4101
                      Outlays from mandatory balances
                      4
                      4
                      2

                      4110
                      Outlays, gross (total)
                      5
                      4
                      2

                      4180
                      Budget authority, net (total)
                      4
                      2
                      2

                      4190
                      Outlays, net (total)
                      5
                      4
                      2

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      17
                      13
                      9

                      5001
                      Total investments, EOY: Federal securities: Par value
                      13
                      9
                      6

             Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
                shown for this account have been discontinued.
    This fund was established in 1919 to receive premiums and pay claims on insurance issued under the provisions of the War Risk
                   Insurance Act. The general decline in the activity of the fund is indicated in the following table:
             POLICIES AND INSURANCE IN FORCE

                         2012 actual
                         2013 est.
                         2014 est.

                         Number of policies
                         2,165
                         1,470
                         950

                         Insurance in force (dollars in millions)
                         $6
                         $4
                         $2

             The fund is operated on a commercial basis to the extent possible. The income of the fund is derived from interest on investments.
                Effective January 1, 1983, premiums were discontinued because reserves held in the fund were adequate to meet future liabilities
                of the program.

             Assets of the fund, which are largely invested in interest-bearing securities and policy loans, are estimated to decrease
                from $9.8 million as of September 30, 2013, to $6.9 million as of September 30, 2014, as an increasing number of policies
                mature through death or disability. The actuarial evaluation of policy obligations as of September 30, 2014, totals $6.5 million,
                leaving a balance of $0.4 million for contingency reserves.

          Status of Funds (in millions of dollars)

                      Identification code 36–8150–0–7–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      17
                      13
                      9

                      0199
                      Total balance, start of year
                      17
                      13
                      9

                      Cash income during the year:

                      Current law:

                      Offsetting receipts (intragovernmental):

                      1240
                      Interest and Profits on Investments in Public Debt Securities, USGLI
                      1

                      1299
                      Income under present law
                      1

                      3299
                      Total cash income
                      1

                      Cash outgo during year:

                      Current law:

                      4500
                      United States Government Life Insurance Fund
                      –5
                      –4
                      –2

                      4599
                      Outgo under current law (-)
                      –5
                      –4
                      –2

                      6599
                      Total cash outgo (-)
                      –5
                      –4
                      –2

                      Unexpended balance, end of year:

                      8700
                      Uninvested balance (net), end of year

                      1

                      8701
                      United States Government Life Insurance Fund
                      13
                      9
                      6

                      8799
                      Total balance, end of year
                      13
                      9
                      7

          Object Classification (in millions of dollars)

                      Identification code 36–8150–0–7–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      42.0
                      Insurance claims and indemnities
                      2
                      2
                      1

                      43.0
                      Interest and dividends
                      1
                      1
                      1

                      99.9
                      Total new obligations
                      3
                      3
                      2

             Veterans Special Life Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–8455–0–8–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0801
                      Death claims
                      103
                      114
                      120

                      0802
                      Cash surrenders
                      5
                      6
                      5

                      0803
                      Dividends
                      54
                      49
                      43

                      0804
                      All other
                      26
                      25
                      24

                      0805
                      Payments to insurance account
                      6
                      8
                      8

                      0806
                      Capital investment
                      10
                      9
                      9

                      0900
                      Total new obligations
                      204
                      211
                      209

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,549
                      1,518
                      1,467

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      174
                      160
                      149

                      1801
                      Change in uncollected payments, Federal sources
                      –1

                      1850
                      Spending auth from offsetting collections, mand (total)
                      173
                      160
                      149

                      1930
                      Total budgetary resources available
                      1,722
                      1,678
                      1,616

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,518
                      1,467
                      1,407

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      461
                      464
                      460

                      3010
                      Obligations incurred, unexpired accounts
                      204
                      211
                      209

                      3020
                      Outlays (gross)
                      –201
                      –215
                      –217

                      3050
                      Unpaid obligations, end of year
                      464
                      460
                      452

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –29
                      –28
                      –28

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      1

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –28
                      –28
                      –28

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      432
                      436
                      432

                      3200
                      Obligated balance, end of year
                      436
                      432
                      424

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      173
                      160
                      149

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      173
                      160
                      149

                      4101
                      Outlays from mandatory balances
                      28
                      55
                      68

                      4110
                      Outlays, gross (total)
                      201
                      215
                      217

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4121
                      Baseline Program [Fund Earnings]
                      –115
                      –105
                      –98

                      4123
                      Baseline Program [Repayment of loans]
                      –15
                      –14
                      –13

                      4123
                      Baseline Program [Fund Premiums]
                      –40
                      –38
                      –35

                      4123
                      Baseline Program [Interest on Loans]
                      –4
                      –3
                      –3

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –174
                      –160
                      –149

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      1

                      4170
                      Outlays, net (mandatory)
                      27
                      55
                      68

                      4190
                      Outlays, net (total)
                      27
                      55
                      68

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      1,981
                      1,953
                      1,898

                      5001
                      Total investments, EOY: Federal securities: Par value
                      1,953
                      1,898
                      1,831

             Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
                shown for this account have been discontinued.
    This fund finances the payment of claims on life insurance policies issued before January 3, 1957, to veterans who served
                   in the Armed Forces subsequent to April 1, 1951. No new policies can be issued. Policyholders may elect to purchase total
                   disability income coverage with the payment of additional premiums.
    Benefit program:
             Death claims._Represents payments to designated beneficiaries.

             Cash surrenders._A policyholder may terminate his or her insurance by cashing in the policy for its cash value.

             Dividends._Policyholders participate in the distribution of annual dividends.

             All other._Classified in this category are payments to policyholders who: (a) hold endowment policies which have matured; (b) have purchased
                total disability income coverage and subsequently become disabled; and (c) are paid interest on dividend credits and deposits.

    The following table reflects the decrease in the number of policies and the amounts of insurance in force:
             POLICIES AND INSURANCE IN FORCE

                         2012 actual
                         2013 est.
                         2013 est.

                         Number of policies
                         149,947
                         141,018
                         131,839

                         Insurance in force (dollars in millions)
                         $2,055
                         $1,958
                         $1,853

             Financing._Payments from this fund are financed primarily from premium receipts and interest on investments.

          Object Classification (in millions of dollars)

                      Identification code 36–8455–0–8–701
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans
                      10
                      9
                      9

                      42.0
                      Insurance claims and indemnities
                      117
                      131
                      136

                      43.0
                      Interest and dividends
                      77
                      71
                      64

                      99.9
                      Total new obligations
                      204
                      211
                      209

             Departmental Administration

             Federal Funds
             Construction, Major ProjectsFor constructing, altering, extending, and improving any of the facilities, including parking projects, under the jurisdiction
             or for the use of the Department of Veterans Affairs, or for any of the purposes set forth in sections 316, 2404, 2406, and
             chapter 81 of title 38, United States Code, not otherwise provided for, including planning, architectural and engineering
             services, construction management services, maintenance or guarantee period services costs associated with equipment guarantees
             provided under the project, services of claims analysts, offsite utility and storm drainage system construction costs, and
             site acquisition, where the estimated cost of a project is more than the amount set forth in section 8104(a)(3)(A) of title
             38, United States Code, or where funds for a project were made available in a previous major project appropriation, [$532,470,000]$342,130,000, to remain available until expended[, of which $5,000,000 shall be to make reimbursements as provided in section 13 of the Contract Disputes Act of 1978 (41 U.S.C.
             612) for claims paid for contract disputes]: Provided, That except for advance planning activities, including needs assessments which may or may not lead to capital investments,
             and other capital asset management related activities, including portfolio development and management activities, and investment
             strategy studies funded through the advance planning fund and the planning and design activities funded through the design
             fund, including needs assessments which may or may not lead to capital investments, and salaries and associated costs of the
             resident engineers who oversee those capital investments funded through this account, and funds provided for the purchase
             of land for the National Cemetery Administration through the land acquisition line item, none of the funds made available
             under this heading shall be used for any project which has not been approved by the Congress in the budgetary process: Provided further, That funds made available under this heading for fiscal year [2013]2014, for each approved project shall be obligated: (1) by the awarding of a construction documents contract by September 30,
             [2013]2014; and (2) by the awarding of a construction contract by September 30, [2014]2015: Provided further, That the Secretary of Veterans Affairs shall promptly submit to the Committees on Appropriations of both Houses of Congress
             a written report on any approved major construction project for which obligations are not incurred within the time limitations
             established above.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution as well as amounts from P.L. 113–2, the
                Disaster Relief Appropriations Act, 2013 (no language shown).
          Program and Financing (in millions of dollars)

                      Identification code 36–0110–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Medical programs
                      1,055
                      1,149
                      665

                      0002
                      National cemeteries
                      42
                      57
                      149

                      0005
                      Staff offices
                      2
                      5
                      4

                      0006
                      Veterans Benefit Administration

                      1

                      0900
                      Total new obligations
                      1,099
                      1,211
                      819

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3,034
                      2,525
                      2,115

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      590
                      801
                      342

                      1160
                      Appropriation, discretionary (total)
                      590
                      801
                      342

                      1900
                      Budget authority (total)
                      590
                      801
                      342

                      1930
                      Total budgetary resources available
                      3,624
                      3,326
                      2,457

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2,525
                      2,115
                      1,638

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,218
                      1,579
                      1,863

                      3010
                      Obligations incurred, unexpired accounts
                      1,099
                      1,211
                      819

                      3020
                      Outlays (gross)
                      –738
                      –927
                      –832

                      3050
                      Unpaid obligations, end of year
                      1,579
                      1,863
                      1,850

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,218
                      1,579
                      1,863

                      3200
                      Obligated balance, end of year
                      1,579
                      1,863
                      1,850

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      590
                      801
                      342

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      21
                      5
                      2

                      4011
                      Outlays from discretionary balances
                      717
                      922
                      830

                      4020
                      Outlays, gross (total)
                      738
                      927
                      832

                      4180
                      Budget authority, net (total)
                      590
                      801
                      342

                      4190
                      Outlays, net (total)
                      738
                      927
                      832

             The Construction, Major Projects appropriation funds construction projects costing more than $10 million.  Funding is included
                for the completion of a mental health building at Seattle, WA.  The request also includes funding for 3 new national cemeteries
                in the areas of Central East Florida; Tallahassee, FL; and Omaha, NE.  Additional funds are provided to fund salaries and
                associated costs of resident engineers who oversee the Department's capital investments and to support advance planning and
                design activities.

          Object Classification (in millions of dollars)

                      Identification code 36–0110–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      2
                      6
                      6

                      25.3
                      Other goods and services from Federal sources
                      15
                      24
                      24

                      26.0
                      Supplies and materials
                      1
                      3
                      3

                      31.0
                      Equipment
                      4
                      6
                      6

                      32.0
                      Land and structures
                      1,077
                      1,172
                      780

                      99.9
                      Total new obligations
                      1,099
                      1,211
                      819

             Construction, Minor ProjectsFor constructing, altering, extending, and improving any of the facilities, including parking projects, under the jurisdiction
             or for the use of the Department of Veterans Affairs, including planning and assessments of needs which may lead to capital
             investments, architectural and engineering services, maintenance or guarantee period services costs associated with equipment
             guarantees provided under the project, services of claims analysts, offsite utility and storm drainage system construction
             costs, and site acquisition, or for any of the purposes set forth in sections 316, 2404, 2406, and chapter 81 of title 38,
             United States Code, not otherwise provided for, where the estimated cost of a project is equal to or less than the amount
             set forth in section 8104(a)(3)(A) of title 38, United States Code, [$607,530,000]$714,870,000, to remain available until expended, along with unobligated balances of previous "Construction, minor projects'' appropriations
             which are hereby made available for any project where the estimated cost is equal to or less than the amount set forth in
             such section: Provided, That funds made available under this heading shall be for: (1) repairs to any of the nonmedical facilities under the jurisdiction
             or for the use of the Department which are necessary because of loss or damage caused by any natural disaster or catastrophe;
             and (2) temporary measures necessary to prevent or to minimize further loss by such causes.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 36–0111–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Medical programs
                      435
                      506
                      506

                      0002
                      National cemeteries
                      48
                      71
                      97

                      0003
                      Regional offices
                      12
                      35
                      52

                      0004
                      Staff offices
                      13
                      28
                      38

                      0900
                      Total new obligations
                      508
                      640
                      693

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      277
                      251
                      96

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      482
                      485
                      715

                      1160
                      Appropriation, discretionary (total)
                      482
                      485
                      715

                      1900
                      Budget authority (total)
                      482
                      485
                      715

                      1930
                      Total budgetary resources available
                      759
                      736
                      811

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      251
                      96
                      118

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      924
                      882
                      1,106

                      3010
                      Obligations incurred, unexpired accounts
                      508
                      640
                      693

                      3020
                      Outlays (gross)
                      –550
                      –416
                      –428

                      3050
                      Unpaid obligations, end of year
                      882
                      1,106
                      1,371

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      924
                      882
                      1,106

                      3200
                      Obligated balance, end of year
                      882
                      1,106
                      1,371

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      482
                      485
                      715

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      23
                      88
                      129

                      4011
                      Outlays from discretionary balances
                      527
                      328
                      299

                      4020
                      Outlays, gross (total)
                      550
                      416
                      428

                      4180
                      Budget authority, net (total)
                      482
                      485
                      715

                      4190
                      Outlays, net (total)
                      550
                      416
                      428

             The Construction, Minor Projects appropriation, which funds construction projects costing equal to or less than $10 million,
                is used to improve the infrastructure of medical facilities and other Department-owned facilities to reduce the risk to patient
                life and safety, correct code deficiencies, and improve national cemeteries and regional and staff offices.

          Object Classification (in millions of dollars)

                      Identification code 36–0111–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      16
                      37
                      37

                      26.0
                      Supplies and materials

                      5
                      5

                      31.0
                      Equipment

                      3
                      3

                      32.0
                      Land and structures
                      492
                      595
                      648

                      99.9
                      Total new obligations
                      508
                      640
                      693

             Grants for Construction of State Extended Care FacilitiesFor grants to assist States to acquire or construct State nursing home and domiciliary facilities and to remodel, modify,
             or alter existing hospital, nursing home, and domiciliary facilities in State homes, for furnishing care to veterans as authorized
             by sections 8131 through 8137 of title 38, United States Code, [$85,000,000]$82,650,000, to remain available until expended.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 36–0181–0–1–703
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Grants for construction of state extended care facilities
                      67
                      188
                      103

                      0900
                      Total new obligations (object class 41.0)
                      67
                      188
                      103

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      114
                      132
                      30

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      85
                      86
                      83

                      1160
                      Appropriation, discretionary (total)
                      85
                      86
                      83

                      1930
                      Total budgetary resources available
                      199
                      218
                      113

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      132
                      30
                      10

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      313
                      179
                      262

                      3010
                      Obligations incurred, unexpired accounts
                      67
                      188
                      103

                      3020
                      Outlays (gross)
                      –201
                      –105
                      –93

                      3050
                      Unpaid obligations, end of year
                      179
                      262
                      272

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      313
                      179
                      262

                      3200
                      Obligated balance, end of year
                      179
                      262
                      272

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      85
                      86
                      83

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      2
                      2

                      4011
                      Outlays from discretionary balances
                      201
                      103
                      91

                      4020
                      Outlays, gross (total)
                      201
                      105
                      93

                      4180
                      Budget authority, net (total)
                      85
                      86
                      83

                      4190
                      Outlays, net (total)
                      201
                      105
                      93

             Grants for Construction of Veterans CemeteriesFor grants to assist States and tribal [governments] organizations in establishing, expanding, or improving veterans cemeteries as authorized by section 2408 of title 38, United States Code,
             [$46,000,000]$44,650,000, to remain available until expended.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 36–0183–0–1–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Grants for construction of state veterans cemeteries
                      47
                      51
                      45

                      0900
                      Total new obligations (object class 41.0)
                      47
                      51
                      45

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      6
                      5

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      46
                      46
                      45

                      1160
                      Appropriation, discretionary (total)
                      46
                      46
                      45

                      1930
                      Total budgetary resources available
                      52
                      51
                      45

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      5

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      68
                      87
                      105

                      3010
                      Obligations incurred, unexpired accounts
                      47
                      51
                      45

                      3020
                      Outlays (gross)
                      –28
                      –33
                      –32

                      3050
                      Unpaid obligations, end of year
                      87
                      105
                      118

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      68
                      87
                      105

                      3200
                      Obligated balance, end of year
                      87
                      105
                      118

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      46
                      46
                      45

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      25
                      24

                      4011
                      Outlays from discretionary balances
                      28
                      8
                      8

                      4020
                      Outlays, gross (total)
                      28
                      33
                      32

                      4180
                      Budget authority, net (total)
                      46
                      46
                      45

                      4190
                      Outlays, net (total)
                      28
                      33
                      32

             Veterans Employment and Infrastructure Enhancement Transfer Fund

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 36–0157–4–1–702
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0101
                      Obligations by program activity

                      75

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      1,000

                      1260
                      Appropriations, mandatory (total)

                      1,000

                      1930
                      Total budgetary resources available

                      1,000

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      925

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      75

                      3020
                      Outlays (gross)

                      –50

                      3050
                      Unpaid obligations, end of year

                      25

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      25

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      1,000

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      50

                      4180
                      Budget authority, net (total)

                      1,000

                      4190
                      Outlays, net (total)

                      50

             This legislative proposal provides funding to the Department of Veterans Affairs to coordinate an interagency process and
                transfer up to $1 billion in mandatory funding over five years to establish the Veterans Job Corps.  Funding will enable veterans
                to leverage skills developed in the military in jobs on the country's public lands and in its communities, ranging from conservation
                and infrastructure projects to law enforcement and first responder jobs, such as park rangers, police officers, and firefighters.

          Object Classification (in millions of dollars)

                      Identification code 36–0157–4–1–702
                      2012 actual
                      2013 CR
                      2014 est.

                      11.1
                      Direct obligations: Personnel compensation: Full-time permanent

                      1

                      Allocation Account - direct:

                      11.1
                      Personnel compensation: Full-time permanent

                      4

                      12.1
                      Civilian personnel benefits

                      1

                      25.2
                      Other services from non-Federal sources

                      59

                      31.0
                      Equipment

                      10

                      99.0
                      Allocation account - direct

                      74

                      99.9
                      Total new obligations

                      75

          Employment Summary

                      Identification code 36–0157–4–1–702
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment

                      5

             General Administration
             (including transfer of funds)For necessary operating expenses of the Department of Veterans Affairs, not otherwise provided for, including administrative
             expenses in support of Department-Wide capital planning, management and policy activities, uniforms, or allowances therefor;
             not to exceed $25,000 for official reception and representation expenses; hire of passenger motor vehicles; and reimbursement of the General Services
             Administration for security guard services, [$416,737,000]$403,023,000, of which not to exceed [$20,837,000]$20,151,150 shall remain available until September 30, [2014]2015: Provided, That funds provided under this heading may be transferred to "General operating expenses, Veterans Benefits Administration''. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 36–0142–0–1–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0014
                      General administration
                      416
                      435
                      403

                      0806
                      General administration, reimbursable program
                      405
                      424
                      523

                      0900
                      Total new obligations
                      821
                      859
                      926

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      16

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      417
                      419
                      403

                      1160
                      Appropriation, discretionary (total)
                      417
                      419
                      403

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      426
                      424
                      523

                      1750
                      Spending auth from offsetting collections, disc (total)
                      426
                      424
                      523

                      1900
                      Budget authority (total)
                      843
                      843
                      926

                      1930
                      Total budgetary resources available
                      844
                      859
                      926

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –7

                      1941
                      Unexpired unobligated balance, end of year
                      16

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1
                      112
                      137

                      3010
                      Obligations incurred, unexpired accounts
                      821
                      859
                      926

                      3020
                      Outlays (gross)
                      –710
                      –834
                      –920

                      3050
                      Unpaid obligations, end of year
                      112
                      137
                      143

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      112
                      137

                      3200
                      Obligated balance, end of year
                      112
                      137
                      143

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      843
                      843
                      926

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      710
                      761
                      846

                      4011
                      Outlays from discretionary balances

                      73
                      74

                      4020
                      Outlays, gross (total)
                      710
                      834
                      920

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –426
                      –424
                      –523

                      4180
                      Budget authority, net (total)
                      417
                      419
                      403

                      4190
                      Outlays, net (total)
                      284
                      410
                      397

             General Administration._ Includes departmental executive direction, departmental support offices, the General Counsel, and the Board of Veterans'
                Appeals. The Pershing Hall Revolving Fund was created to operate and manage Pershing Hall, an asset of the United States,
                located in Paris, France. All operating expenses for Pershing Hall are borne by the revolving fund and all receipts generated
                by the operation of Pershing Hall are deposited in the revolving fund.

          Object Classification (in millions of dollars)

                      Identification code 36–0142–0–1–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      215
                      238
                      242

                      11.5
                      Other personnel compensation
                      5
                      7
                      7

                      11.9
                      Total personnel compensation
                      220
                      245
                      249

                      12.1
                      Civilian personnel benefits
                      64
                      68
                      69

                      13.0
                      Benefits for former personnel

                      1
                      1

                      21.0
                      Travel and transportation of persons
                      6
                      7
                      6

                      22.0
                      Transportation of things
                      1
                      1
                      1

                      23.1
                      Rent
                      27
                      30
                      27

                      23.2
                      Rental payments to others
                      2
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2
                      4
                      4

                      24.0
                      Printing and reproduction
                      1
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      80
                      62
                      29

                      26.0
                      Supplies and materials
                      2
                      3
                      3

                      31.0
                      Equipment
                      2
                      1
                      1

                      41.0
                      Grants, subsidies, and contributions
                      9
                      10
                      10

                      99.0
                      Direct obligations
                      416
                      435
                      403

                      99.0
                      Reimbursable obligations
                      405
                      424
                      523

                      99.9
                      Total new obligations
                      821
                      859
                      926

          Employment Summary

                      Identification code 36–0142–0–1–705
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      2,108
                      2,253
                      2,267

                      2001
                      Reimbursable civilian full-time equivalent employment
                      864
                      975
                      1,067

             General Operating Expenses, Veterans Benefits AdministrationFor necessary operating expenses of the Veterans Benefits Administration, not otherwise provided for, including hire of passenger
             motor vehicles, reimbursement of the General Services Administration for security guard services, and reimbursement of the
             Department of Defense for the cost of overseas employee mail, [$2,164,074,000]$2,455,490,000: Provided, That expenses for services and assistance authorized under paragraphs (1), (2), (5), and (11) of section 3104(a) of title
             38, United States Code, that the Secretary of Veterans Affairs determines are necessary to enable entitled veterans: (1) to
             the maximum extent feasible, to become employable and to obtain and maintain suitable employment; or (2) to achieve maximum
             independence in daily living, shall be charged to this account: Provided further, That of the funds made available under this heading, not to exceed [$113,000,000]$123,000,000 shall remain available until September 30, [2014]2015: Provided further, That from the funds made available under this heading, the Veterans Benefits Administration may purchase (on a one-for-one
             replacement basis only) up to two passenger motor vehicles for use in operations of that Administration in Manila, Philippines.
              Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 36–0151–0–1–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0010
                      Compensation and pensions
                      1,672
                      1,776
                      1,943

                      0011
                      Education
                      196
                      198
                      202

                      0012
                      Vocational rehabilitation and counseling
                      168
                      210
                      309

                      0013
                      Insurance
                      1
                      1
                      1

                      0014
                      General Administration
                      16

                      0799
                      Total direct obligations
                      2,053
                      2,185
                      2,455

                      0801
                      Compensation and pensions
                      217
                      261
                      242

                      0802
                      Education
                      1
                      1
                      1

                      0804
                      Insurance
                      30
                      34
                      34

                      0805
                      Housing
                      119
                      132
                      123

                      0899
                      Total reimbursable obligations
                      367
                      428
                      400

                      0900
                      Total new obligations
                      2,420
                      2,613
                      2,855

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      12

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      32
                      21

                      1050
                      Unobligated balance (total)
                      44
                      21

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      2,019
                      2,164
                      2,455

                      1160
                      Appropriation, discretionary (total)
                      2,019
                      2,164
                      2,455

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      368
                      428
                      400

                      1750
                      Spending auth from offsetting collections, disc (total)
                      368
                      428
                      400

                      1900
                      Budget authority (total)
                      2,387
                      2,592
                      2,855

                      1930
                      Total budgetary resources available
                      2,431
                      2,613
                      2,855

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –11

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      543
                      403
                      478

                      3010
                      Obligations incurred, unexpired accounts
                      2,420
                      2,613
                      2,855

                      3011
                      Obligations incurred, expired accounts
                      –39

                      3020
                      Outlays (gross)
                      –2,512
                      –2,538
                      –2,698

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –9

                      3050
                      Unpaid obligations, end of year
                      403
                      478
                      635

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      542
                      403
                      478

                      3200
                      Obligated balance, end of year
                      403
                      478
                      635

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      2,387
                      2,592
                      2,855

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2,207
                      2,157
                      2,359

                      4011
                      Outlays from discretionary balances
                      305
                      381
                      339

                      4020
                      Outlays, gross (total)
                      2,512
                      2,538
                      2,698

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –368
                      –428
                      –400

                      4180
                      Budget authority, net (total)
                      2,019
                      2,164
                      2,455

                      4190
                      Outlays, net (total)
                      2,144
                      2,110
                      2,298

             General Operating Expenses, Veterans Benefits Administration._The total cost of administering veterans insurance programs is funded through direct appropriations to this account and through
                reimbursements from the insurance trust fund. This appropriation provides for the Department's top management direction and
                administrative support, including fiscal, personnel, and legal services, as well as for the administration of veteran benefits.

             Note._Reflects FTE treated as reimbursements in all years and the effects of Credit Reform, per P.L. 101–508.

          Object Classification (in millions of dollars)

                      Identification code 36–0151–0–1–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,188
                      1,229
                      1,260

                      11.5
                      Other personnel compensation
                      72
                      74
                      76

                      11.9
                      Total personnel compensation
                      1,260
                      1,303
                      1,336

                      12.1
                      Civilian personnel benefits
                      393
                      408
                      423

                      13.0
                      Benefits for former personnel
                      2
                      2
                      2

                      21.0
                      Travel and transportation of persons
                      29
                      29
                      32

                      22.0
                      Transportation of things
                      2
                      2
                      2

                      23.1
                      Rent
                      117
                      120
                      112

                      23.2
                      Rental payments to others
                      19
                      22
                      28

                      23.3
                      Communications, utilities, and miscellaneous charges
                      22
                      30
                      37

                      24.0
                      Printing and reproduction
                      2
                      4
                      3

                      25.2
                      Other services from non-Federal sources
                      187
                      236
                      453

                      26.0
                      Supplies and materials
                      11
                      9
                      10

                      31.0
                      Equipment
                      9
                      19
                      16

                      42.0
                      Insurance claims and indemnities

                      1
                      1

                      99.0
                      Direct obligations
                      2,053
                      2,185
                      2,455

                      99.0
                      Reimbursable obligations
                      367
                      428
                      400

                      99.9
                      Total new obligations
                      2,420
                      2,613
                      2,855

          Employment Summary

                      Identification code 36–0151–0–1–705
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      18,964
                      19,336
                      19,437

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,361
                      1,421
                      1,414

             Office of Inspector GeneralFor necessary expenses of the Office of Inspector General, to include information technology, in carrying out the provisions
             of the Inspector General Act of 1978 (5 U.S.C. App.), [$113,000,000]$116,411,000, of which $6,000,000 shall remain available until September 30, [2014]2015.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 36–0170–0–1–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0101
                      Direct program
                      112
                      113
                      116

                      0192
                      Total direct program
                      112
                      113
                      116

                      0801
                      Reimbursable program
                      4
                      5
                      5

                      0900
                      Total new obligations
                      116
                      118
                      121

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      112
                      113
                      116

                      1160
                      Appropriation, discretionary (total)
                      112
                      113
                      116

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      4
                      5
                      5

                      1750
                      Spending auth from offsetting collections, disc (total)
                      4
                      5
                      5

                      1900
                      Budget authority (total)
                      116
                      118
                      121

                      1930
                      Total budgetary resources available
                      116
                      118
                      121

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      28
                      28
                      26

                      3010
                      Obligations incurred, unexpired accounts
                      116
                      118
                      121

                      3020
                      Outlays (gross)
                      –116
                      –120
                      –118

                      3050
                      Unpaid obligations, end of year
                      28
                      26
                      29

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      28
                      28
                      26

                      3200
                      Obligated balance, end of year
                      28
                      26
                      29

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      116
                      118
                      121

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      97
                      96
                      96

                      4011
                      Outlays from discretionary balances
                      19
                      24
                      22

                      4020
                      Outlays, gross (total)
                      116
                      120
                      118

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –4
                      –5
                      –5

                      4180
                      Budget authority, net (total)
                      112
                      113
                      116

                      4190
                      Outlays, net (total)
                      112
                      115
                      113

             This appropriation provides for carrying out the independent oversight responsibilities of the Inspector General Act of 1978. This oversight includes VA-wide audit, investigation, health care inspection, and management support functions to identify
                and report weaknesses and deficiencies that create conditions for actual or potential fraud and other criminal activity, mismanagement,
                and waste in VA programs and operations. The audit function plans and conducts internal programmatic and financial audits
                and evaluations of all facets of VA operations. The health care inspection function performs legislatively mandated medical
                care quality assurance reviews and oversight of VA health care programs.  The investigative function performs criminal and
                administrative investigations of improper and illegal activities involving VA operations, personnel, beneficiaries, and other
                parties.

          Object Classification (in millions of dollars)

                      Identification code 36–0170–0–1–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      63
                      63
                      65

                      11.5
                      Other personnel compensation
                      5
                      5
                      5

                      11.9
                      Total personnel compensation
                      68
                      68
                      70

                      12.1
                      Civilian personnel benefits
                      22
                      22
                      22

                      21.0
                      Employee Travel
                      5
                      5
                      5

                      23.1
                      Rental payments to GSA
                      5
                      4
                      4

                      23.3
                      Communications, utilities, and miscellaneous charges
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      9
                      12
                      12

                      31.0
                      Equipment
                      2
                      1
                      2

                      99.0
                      Direct obligations
                      112
                      113
                      116

                      99.0
                      Reimbursable obligations
                      4
                      5
                      5

                      99.9
                      Total new obligations
                      116
                      118
                      121

          Employment Summary

                      Identification code 36–0170–0–1–705
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      612
                      610
                      610

                      2001
                      Reimbursable civilian full-time equivalent employment
                      25
                      29
                      29

             Information Technology SystemsFor necessary expenses for information technology systems and telecommunications support, including developmental information
             systems and operational information systems; for pay and associated costs; and for the capital asset acquisition of information
             technology systems, including management and related contractual costs of said acquisitions, including contractual costs associated
             with operations authorized by section 3109 of title 5, United States Code, [$3,327,444,000]$3,683,344,000, plus reimbursements: Provided, That [$1,021,000,000]$1,026,400,000 shall be for pay and associated costs, of which not to exceed five percent of this amount shall remain available until September
             30, [2014]2015: Provided further, That [$1,812,045,000]$2,161,653,000 shall be for operations and maintenance, of which not to exceed ten percent of this amount shall remain available until September
             30, [2014]2015: Provided further, That [$494,399,000]$495,291,000 shall be for information technology systems development, modernization, and enhancement, and shall remain available until
             September 30, [2014]2015: Provided further, That amounts made available for salaries and expenses, operations and maintenance, and information technology systems development,
             modernization, and enhancement may be transferred among the three subaccounts after the Secretary of Veterans Affairs submits
             notice thereof to the Committees on Appropriations of both Houses of Congress.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution as well as amounts from P.L. 113–2, the
                Disaster Relief Appropriations Act, 2013 (no language shown).
          Program and Financing (in millions of dollars)

                      Identification code 36–0167–0–1–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Development
                      590
                      547
                      495

                      0002
                      Operations and maintenance
                      1,632
                      1,638
                      2,162

                      0003
                      Administrative and salaries
                      955
                      979
                      1,026

                      0799
                      Total direct obligations
                      3,177
                      3,164
                      3,683

                      0801
                      Development
                      28
                      20
                      130

                      0802
                      Operations and maintenance
                      30
                      78
                      44

                      0803
                      Administrative and salaries
                      14
                      12
                      13

                      0899
                      Total reimbursable obligations
                      72
                      110
                      187

                      0900
                      Total new obligations
                      3,249
                      3,274
                      3,870

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      112
                      33

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      3,111
                      3,131
                      3,683

                      1120
                      Appropriations transferred to other accts [36–0169]
                      –7

                      1160
                      Appropriation, discretionary (total)
                      3,104
                      3,131
                      3,683

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      72
                      110
                      187

                      1701
                      Change in uncollected payments, Federal sources
                      –5

                      1750
                      Spending auth from offsetting collections, disc (total)
                      67
                      110
                      187

                      1900
                      Budget authority (total)
                      3,171
                      3,241
                      3,870

                      1930
                      Total budgetary resources available
                      3,283
                      3,274
                      3,870

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      33

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,791
                      1,634
                      1,906

                      3010
                      Obligations incurred, unexpired accounts
                      3,249
                      3,274
                      3,870

                      3011
                      Obligations incurred, expired accounts
                      –68

                      3020
                      Outlays (gross)
                      –3,338
                      –3,002
                      –3,689

                      3050
                      Unpaid obligations, end of year
                      1,634
                      1,906
                      2,087

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –5

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      5

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,786
                      1,634
                      1,906

                      3200
                      Obligated balance, end of year
                      1,634
                      1,906
                      2,087

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      3,171
                      3,241
                      3,870

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      1,879
                      1,920
                      2,351

                      4011
                      Outlays from discretionary balances
                      1,459
                      1,082
                      1,338

                      4020
                      Outlays, gross (total)
                      3,338
                      3,002
                      3,689

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –72
                      –110
                      –187

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      5

                      4070
                      Budget authority, net (discretionary)
                      3,104
                      3,131
                      3,683

                      4080
                      Outlays, net (discretionary)
                      3,266
                      2,892
                      3,502

                      4180
                      Budget authority, net (total)
                      3,104
                      3,131
                      3,683

                      4190
                      Outlays, net (total)
                      3,266
                      2,892
                      3,502

              The Information Technology (IT) Systems appropriation funds IT services such as systems development and performance, operations
                and maintenance, information protection, and customer support. This appropriation enables the effective and efficient delivery
                of services to the nation's largest healthcare network as well as the veterans benefits and corporate business lines within
                the Department of Veterans Affairs (VA).

             Development._The Office of Information & Technology invests in projects designed to improve the delivery of VA services and benefits for
                veterans and their families. The Veterans Benefits Management System's development continues to progress and has seen successes
                in the early phase deliverables to date.  This account also supports improvements to VA's financial and management systems
                as well as inter-agency efforts such as the development of the Virtual Lifetime Electronic Record and the Integrated Electronic
                Health Record with the Department of Defense.

             Operations and Maintenance._The Office of Information & Technology purchases, maintains, manages, and supports all the computer, phone, telecommunication,
                and data systems equipment for all VA facilities.

          Object Classification (in millions of dollars)

                      Identification code 36–0167–0–1–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      621
                      640
                      662

                      12.1
                      Civilian personnel benefits
                      180
                      187
                      194

                      13.0
                      Benefits for former personnel
                      1
                      1
                      1

                      21.0
                      Travel and transportation of persons
                      13
                      12
                      15

                      23.3
                      Communications, utilities, and miscellaneous charges
                      577
                      403
                      403

                      25.2
                      Other services from non-Federal sources
                      1,285
                      1,581
                      2,068

                      25.3
                      Other goods and services from Federal sources
                      1
                      1
                      1

                      26.0
                      Supplies and materials
                      7
                      10
                      10

                      31.0
                      Equipment
                      486
                      327
                      327

                      32.0
                      Land and structures
                      6
                      2
                      2

                      99.0
                      Direct obligations
                      3,177
                      3,164
                      3,683

                      99.0
                      Reimbursable obligations
                      72
                      110
                      187

                      99.9
                      Total new obligations
                      3,249
                      3,274
                      3,870

          Employment Summary

                      Identification code 36–0167–0–1–705
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      7,210
                      7,435
                      7,355

                      2001
                      Reimbursable civilian full-time equivalent employment
                      101
                      101
                      104

             National Cemetery AdministrationFor necessary expenses of the National Cemetery Administration for operations and maintenance, not otherwise provided for,
             including uniforms or allowances therefor; cemeterial expenses as authorized by law; purchase of one passenger motor vehicle
             for use in cemeterial operations; hire of passenger motor vehicles; and repair, alteration or improvement of facilities under
             the jurisdiction of the National Cemetery Administration, [$258,284,000]$250,000,000,  of which not to exceed [$25,828,000] $25,000,000 shall remain available until September 30, [2014]2015.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution as well as amounts from P.L. 113–2, the
                Disaster Relief Appropriations Act, 2013 (no language shown).
          Program and Financing (in millions of dollars)

                      Identification code 36–0129–0–1–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0201
                      Administrative expenses
                      253
                      256
                      250

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      1

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      6

                      1050
                      Unobligated balance (total)
                      7
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      251
                      255
                      250

                      1160
                      Appropriation, discretionary (total)
                      251
                      255
                      250

                      1930
                      Total budgetary resources available
                      258
                      256
                      250

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –4

                      1941
                      Unexpired unobligated balance, end of year
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      111
                      108
                      116

                      3010
                      Obligations incurred, unexpired accounts
                      253
                      256
                      250

                      3011
                      Obligations incurred, expired accounts
                      2

                      3020
                      Outlays (gross)
                      –255
                      –248
                      –248

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –3

                      3050
                      Unpaid obligations, end of year
                      108
                      116
                      118

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      111
                      108
                      116

                      3200
                      Obligated balance, end of year
                      108
                      116
                      118

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      251
                      255
                      250

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      178
                      199
                      193

                      4011
                      Outlays from discretionary balances
                      77
                      49
                      55

                      4020
                      Outlays, gross (total)
                      255
                      248
                      248

                      4180
                      Budget authority, net (total)
                      251
                      255
                      250

                      4190
                      Outlays, net (total)
                      255
                      248
                      248

             The mission of the National Cemetery Administration is to honor veterans with final resting places in national shrines and
                with lasting tributes that commemorate their service to our Nation. The National Cemetery Administration's vision is to serve
                all veterans and their families with the utmost dignity, respect, and compassion. Every national cemetery will be a place
                that inspires visitors to understand and appreciate the service and sacrifice of our Nation's veterans. There are six related
                programs managed by the National Cemetery Administration including: (1) burying eligible veterans and their family members
                in national cemeteries and maintaining the graves and their environs as national shrines; (2) administering grants to States
                and Tribal organizations in establishing, expanding, improving, or operating veterans cemeteries; (3) providing headstones
                and markers for the graves of eligible veterans; (4) providing presidential memorial certificates to family and friends of
                deceased veterans, recognizing the veterans' contribution and service to the Nation; (5) providing graveliners or partial
                reimbursement for a privately purchased outer burial receptacle for each new grave in open national cemeteries administered
                by the National Cemetery Administration; and (6) recording First Notice of Veteran Deaths into VA electronic files to ensure
                timely termination of benefits and next-of-kin notification of possible entitlement to survivor benefits.

             The National Cemetery Administration also reflects budget information for the National Cemetery Gift Fund and the National
                Cemetery Administration Facilities Operation Fund. Through the Gift Fund, the Secretary is authorized to accept gifts and
                bequests which are made for the purpose of beautifying national cemeteries or are determined to be beneficial to such cemeteries,
                or are made for the purpose of the operation, maintenance, or improvement of the National Memorial Cemetery of Arizona. Through
                the Facilities Operation Fund, the Secretary is authorized to lease any undeveloped land and unused or underutilized buildings
                of the National Cemetery Administration, or parts or parcels thereof, for a term not to exceed 10 years. Proceeds from such
                leases are deposited in the Facilities Operation Fund, and are available to cover costs incurred by the National Cemetery
                Administration in the operation and maintenance of property of the Administration.

             Note._Total obligations reported include the net of recoveries of prior year paid and unpaid obligations while VA is in the process
                of modifying its financial system to record recoveries consistent with OMB Circular No. A-11.

          Object Classification (in millions of dollars)

                      Identification code 36–0129–0–1–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      93
                      98
                      101

                      11.3
                      Other than full-time permanent
                      4
                      4
                      4

                      11.9
                      Total personnel compensation
                      97
                      102
                      105

                      12.1
                      Civilian personnel benefits
                      32
                      34
                      35

                      21.0
                      Travel and transportation of persons
                      3
                      3
                      3

                      22.0
                      Transportation of things
                      2
                      2
                      2

                      23.1
                      Rent
                      3
                      2
                      2

                      23.3
                      Communications, utilities, and miscellaneous charges
                      7
                      7
                      7

                      24.0
                      Printing and reproduction
                      1
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      89
                      85
                      74

                      26.0
                      Supplies and materials
                      9
                      10
                      10

                      31.0
                      Equipment
                      8
                      6
                      7

                      32.0
                      Land and structures
                      2
                      3
                      3

                      99.9
                      Total new obligations
                      253
                      256
                      250

          Employment Summary

                      Identification code 36–0129–0–1–705
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,652
                      1,700
                      1,719

             Supply Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–4537–0–4–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0801
                      Reimbursable program-COGS-Merchandizing
                      883
                      879
                      883

                      0802
                      Reimbursable program-Other-Operations
                      234
                      387
                      407

                      0803
                      Reimbursable program-COGS-Printing and publications
                      10
                      30
                      50

                      0804
                      Reimbursable program-Other

                      200
                      210

                      0805
                      Reimbursable program-Equipment-Procurement services and distribution

                      494
                      550

                      0900
                      Total new obligations
                      1,127
                      1,990
                      2,100

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      653
                      822
                      822

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,077
                      1,990
                      2,100

                      1801
                      Change in uncollected payments, Federal sources
                      219

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,296
                      1,990
                      2,100

                      1930
                      Total budgetary resources available
                      1,949
                      2,812
                      2,922

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      822
                      822
                      822

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      931
                      916
                      1,706

                      3010
                      Obligations incurred, unexpired accounts
                      1,127
                      1,990
                      2,100

                      3020
                      Outlays (gross)
                      –1,142
                      –1,200
                      –2,100

                      3050
                      Unpaid obligations, end of year
                      916
                      1,706
                      1,706

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1,210
                      –1,429
                      –1,429

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –219

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –1,429
                      –1,429
                      –1,429

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      –279
                      –513
                      277

                      3200
                      Obligated balance, end of year
                      –513
                      277
                      277

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,296
                      1,990
                      2,100

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      1,142
                      1,200
                      2,100

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –925
                      –1,990
                      –2,100

                      4123
                      Non-Federal sources
                      –152

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –1,077
                      –1,990
                      –2,100

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –219

                      4170
                      Outlays, net (mandatory)
                      65
                      –790

                      4190
                      Outlays, net (total)
                      65
                      –790

             Under the provisions of 38 U.S.C. 8121, the Supply Fund is responsible for the operation and maintenance of a supply system
                for VA.  In this capacity, it provides policy and oversight to VA's acquisition and logistics programs, and provides best
                value acquisition of goods and services through its National Acquisition Center, Denver Acquisition and Logistics Center,
                Service and Distribution Center, Technology Acquisition Center and Strategic Acquisition Center.  Operating as an intra-governmental
                revolving fund without fiscal year limitations, the Supply Fund is financed by revenue from fees on acquisitions of supplies,
                equipment, and services for both VA and other Government agency (OGA) customers.

          Object Classification (in millions of dollars)

                      Identification code 36–4537–0–4–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      79
                      92
                      109

                      11.5
                      Other personnel compensation
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      80
                      93
                      110

                      12.1
                      Civilian personnel benefits
                      23
                      31
                      31

                      21.0
                      Travel and transportation of persons
                      9
                      25
                      12

                      23.1
                      Rental payments to GSA
                      5
                      4
                      13

                      23.3
                      Communications, utilities, and miscellaneous charges
                      7
                      7
                      4

                      24.0
                      Printing and reproduction
                      10
                      27
                      50

                      25.2
                      Other services from non-Federal sources
                      241
                      476
                      600

                      26.0
                      Supplies and materials
                      484
                      504
                      730

                      31.0
                      Equipment
                      268
                      823
                      550

                      99.9
                      Total new obligations
                      1,127
                      1,990
                      2,100

          Employment Summary

                      Identification code 36–4537–0–4–705
                      2012 actual
                      2013 CR
                      2014 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      896
                      1,177
                      1,341

             Franchise Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–4539–0–4–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0801
                      Reimbursable program
                      445
                      546
                      539

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      103
                      112
                      112

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      424
                      546
                      539

                      1701
                      Change in uncollected payments, Federal sources
                      30

                      1750
                      Spending auth from offsetting collections, disc (total)
                      454
                      546
                      539

                      1930
                      Total budgetary resources available
                      557
                      658
                      651

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      112
                      112
                      112

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      158
                      166
                      166

                      3010
                      Obligations incurred, unexpired accounts
                      445
                      546
                      539

                      3020
                      Outlays (gross)
                      –437
                      –546
                      –541

                      3050
                      Unpaid obligations, end of year
                      166
                      166
                      164

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –88
                      –118
                      –118

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –30

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –118
                      –118
                      –118

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      70
                      48
                      48

                      3200
                      Obligated balance, end of year
                      48
                      48
                      46

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      454
                      546
                      539

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      176
                      410
                      404

                      4011
                      Outlays from discretionary balances
                      261
                      136
                      137

                      4020
                      Outlays, gross (total)
                      437
                      546
                      541

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –424
                      –546
                      –539

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –30

                      4080
                      Outlays, net (discretionary)
                      13

                      2

                      4190
                      Outlays, net (total)
                      13

                      2

             The VA Franchise Fund was established under the authority of the Government Management Reform Act of 1994 and the VA and Housing
                and Urban Development and Independent Agencies Act of 1997.  VA was selected by the Office of Management and Budget (OMB)
                in 1996 as one of the six executive branch agencies to establish a franchise fund pilot program.  Created as a revolving fund,
                the VA Franchise Fund began providing common administrative support services to the VA and other government agencies in 1997
                on a fee-for-service basis.  In 2006, under the Military Quality of Life and Veterans Affairs Appropriations Act, Public Law
                109–114, permanent status was conferred upon the VA Franchise Fund.  VA Enterprise Centers are the lines of business within
                the VA Franchise Fund and are expected to have net billings of about $539 million and employ 1,305 in 2014.  The Franchise
                Fund concept is intended to increase competition for government administrative services, resulting in lower costs and higher
                quality.

          Object Classification (in millions of dollars)

                      Identification code 36–4539–0–4–705
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      79
                      122
                      115

                      12.1
                      Civilian personnel benefits
                      23
                      31
                      31

                      21.0
                      Travel and transportation of persons
                      1
                      5
                      5

                      23.1
                      Rental payments to GSA

                      13
                      13

                      23.3
                      Communications, utilities, and miscellaneous charges
                      58
                      57
                      57

                      24.0
                      Printing and reproduction
                      6
                      7
                      7

                      25.2
                      Other services from non-Federal sources
                      232
                      270
                      270

                      26.0
                      Supplies and materials
                      2
                      7
                      7

                      31.0
                      Equipment
                      44
                      34
                      34

                      99.9
                      Total new obligations
                      445
                      546
                      539

          Employment Summary

                      Identification code 36–4539–0–4–705
                      2012 actual
                      2013 CR
                      2014 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,020
                      1,268
                      1,305

             ADMINISTRATIVE PROVISIONS

             '

          (including transfer of funds)SEC. 201.  Any appropriation for fiscal year [2013]2014 for "Compensation and pensions'', "Readjustment benefits'', and "Veterans insurance and indemnities'' may be transferred
          as necessary to any other of the mentioned appropriations: Provided, That before a transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees on
          Appropriations of both Houses of Congress.'

          (including transfer of funds)SEC. 202.  Amounts made available for the Department of Veterans Affairs for fiscal year [2013]2014, in this Act or any other Act, under the "Medical services'', "Medical support and compliance'', and "Medical facilities''
          accounts may be transferred among the accounts: Provided, That before a transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees on
          Appropriations of both Houses of Congress.SEC. 203.  Appropriations available in this title for salaries and expenses shall be available for services authorized by section 3109
          of title 5, United States Code, hire of passenger motor vehicles; lease of a facility or land or both; and uniforms or allowances
          therefore, as authorized by sections 5901 through 5902 of title 5, United States Code.SEC. 204.  No appropriations in this title (except the appropriations for "Construction, major projects'', and "Construction, minor
          projects'') shall be available for the purchase of any site for or toward the construction of any new hospital or home.SEC. 205.  No appropriations in this title shall be available for hospitalization or examination of any persons (except beneficiaries
          entitled to such hospitalization or examination under the laws providing such benefits to veterans, and persons receiving
          such treatment under sections 7901 through 7904 of title 5, United States Code, or the Robert T. Stafford Disaster Relief
          and Emergency Assistance Act (42 U.S.C. 5121 et seq.)), unless reimbursement of the cost of such hospitalization or examination
          is made to the "Medical services'' account at such rates as may be fixed by the Secretary of Veterans Affairs.SEC. 206.  Appropriations available in this title for "Compensation and pensions'', "Readjustment benefits'', and "Veterans insurance
          and indemnities'' shall be available for payment of prior year accrued obligations required to be recorded by law against
          the corresponding prior year accounts within the last quarter of fiscal year [2012]2013.SEC. 207.  Appropriations available in this title shall be available to pay prior year obligations of corresponding prior year appropriations
          accounts resulting from sections 3328(a), 3334, and 3712(a) of title 31, United States Code, except that if such obligations
          are from trust fund accounts they shall be payable only from "Compensation and pensions''.'

          (including transfer of funds)SEC. 208.  Notwithstanding any other provision of law, during fiscal year [2013]2014, the Secretary of Veterans Affairs shall, from the National Service Life Insurance Fund under section 1920 of title 38, United
          States Code, the Veterans' Special Life Insurance Fund under section 1923 of title 38, United States Code, and the United
          States Government Life Insurance Fund under section 1955 of title 38, United States Code, reimburse the "General operating
          expenses, Veterans Benefits Administration'' and "Information technology systems'' accounts for the cost of administration
          of the insurance programs financed through those accounts: Provided, That reimbursement shall be made only from the surplus earnings accumulated in such an insurance program during fiscal year
          [2013]2014 that are available for dividends in that program after claims have been paid and actuarially determined reserves have been
          set aside: Provided further, That if the cost of administration of such an insurance program exceeds the amount of surplus earnings accumulated in that
          program, reimbursement shall be made only to the extent of such surplus earnings: Provided further, That the Secretary shall determine the cost of administration for fiscal year [2013]2014 which is properly allocable to the provision of each such insurance program and to the provision of any total disability
          income insurance included in that insurance program.SEC. 209.  Amounts deducted from enhanced-use lease proceeds to reimburse an account for expenses incurred by that account during a
          prior fiscal year for providing enhanced-use lease services, may be obligated during the fiscal year in which the proceeds
          are received.'

          (including transfer of funds)SEC. 210.  Funds available in this title or funds for salaries and other administrative expenses shall also be available to reimburse
          the Office of Resolution Management of the Department of Veterans Affairs and the Office of Employment Discrimination Complaint
          Adjudication under section 319 of title 38, United States Code, for all services provided at rates which will recover actual
          costs but not exceed $42,904,000 for the Office of Resolution Management and $3,360,000 for the Office of Employment and Discrimination
          Complaint Adjudication: Provided, That payments may be made in advance for services to be furnished based on estimated costs: Provided further, That amounts received shall be credited to the "General administration'' and "Information technology systems'' accounts
          for use by the office that provided the service.SEC. 211.  No appropriations in this title shall be available to enter into any new lease of real property if the estimated annual rental
          cost is more than $1,000,000, unless the Secretary submits a report to the Committees on Appropriations of both Houses of
          Congress.SEC. 212.  No funds of the Department of Veterans Affairs shall be available for hospital care, nursing home care, or medical services
          provided to any person under chapter 17 of title 38, United States Code, for a non-service-connected disability described
          in section 1729(a)(2) of such title, unless that person has disclosed to the Secretary of Veterans Affairs, in such form as
          the Secretary may require, current, accurate third-party reimbursement information for purposes of section 1729 of such title:
          Provided, That the Secretary may recover, in the same manner as any other debt due the United States, the reasonable charges for such
          care or services from any person who does not make such disclosure as required: Provided further, That any amounts so recovered for care or services provided in a prior fiscal year may be obligated by the Secretary during
          the fiscal year in which amounts are received.'

          (including transfer of funds)SEC. 213.  Notwithstanding any other provision of law, proceeds or revenues derived from enhanced-use leasing activities (including
          disposal) may be deposited into the "Construction, major projects'' and "Construction, minor projects'' accounts and be used
          for construction (including site acquisition and disposition), alterations, and improvements of any medical facility under
          the jurisdiction or for the use of the Department of Veterans Affairs. Such sums as realized are in addition to the amount
          provided for in "Construction, major projects'' and "Construction, minor projects''.SEC. 214.  Amounts made available under "Medical services'' are available—
          (1)  for furnishing recreational facilities, supplies, and equipment; and
          (2)  for funeral expenses, burial expenses, and other expenses incidental to funerals and burials for beneficiaries receiving
             care in the Department.
          '

          (including transfer of funds)SEC. 215.  Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
          may be transferred to "Medical services'', to remain available until expended for the purposes of that account.SEC. 216.  The Secretary of Veterans Affairs may enter into agreements with Indian tribes and tribal organizations which are party to
          the Alaska Native Health Compact with the Indian Health Service, and Indian tribes and tribal organizations serving rural
          Alaska which have entered into contracts with the Indian Health Service under the Indian Self Determination and Educational
          Assistance Act, to provide healthcare, including behavioral health and dental care. The Secretary shall require participating
          veterans and facilities to comply with all appropriate rules and regulations, as established by the Secretary. The term "rural
          Alaska'' shall mean those lands sited within the external boundaries of the Alaska Native regions specified in sections 7(a)(1)–(4)
          and (7)–(12) of the Alaska Native Claims Settlement Act, as amended (43 U.S.C. 1606), and those lands within the Alaska Native
          regions specified in sections 7(a)(5) and 7(a)(6) of the Alaska Native Claims Settlement Act, as amended (43 U.S.C. 1606),
          which are not within the boundaries of the Municipality of Anchorage, the Fairbanks North Star Borough, the Kenai Peninsula
          Borough or the Matanuska Susitna Borough.'

          (including transfer of funds)SEC. 217.  Such sums as may be deposited to the Department of Veterans Affairs Capital Asset Fund pursuant to section 8118 of title
          38, United States Code, may be transferred to the "Construction, major projects'' and "Construction, minor projects'' accounts,
          to remain available until expended for the purposes of these accounts.'

          (including transfer of funds)SEC. 218.  Amounts made available under the "Medical services'', "Medical support and compliance'', "Medical facilities'', "General
          operating expenses, Veterans Benefits Administration'', "General administration'', and "National Cemetery Administration''
          accounts for fiscal year [2013]2014, may be transferred to or from the "Information technology systems'' account: Provided, That before a transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees on
          Appropriations of both Houses of Congress.'

          (including transfer of funds)SEC. 219.  Amounts made available for the "Information technology systems'' account for development, modernization, and enhancement
          may be transferred between projects or to newly defined projects: Provided, That no project may be increased or decreased by more than $3,000,000 of cost prior to submitting notice thereof to the
          Committees on Appropriations of both Houses of Congress.SEC. 220.  None of the funds appropriated or otherwise made available by this Act or any other Act for the Department of Veterans Affairs
          may be used in a manner that is inconsistent with: (1) section 842 of the Transportation, Treasury, Housing and Urban Development,
          the Judiciary, the District of Columbia, and Independent Agencies Appropriations Act, 2006 (Public Law 109–115; 119 Stat.
          2506); or (2) section 8110(a)(5) of title 38, United States Code.'

          (including transfer of funds)SEC. 221.  Of the amounts appropriated to the Department of Veterans Affairs for fiscal year [2013]2014 for "Medical services'', "Medical support and compliance'', "Medical facilities'', "Construction, minor projects'', and "Information
          technology systems'', up to [$247,356,000]$254,257,000, plus reimbursements, may be transferred to the Joint Department of Defense-Department of Veterans Affairs Medical Facility
          Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law
          111–84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
          as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417;
          122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
          of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
          the Committees on Appropriations of both Houses of Congress.'

          (including transfer of funds)SEC. 222.  Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
          for health care provided at facilities designated as combined Federal medical facilities as described by section 706 of the
          Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417; 122 Stat. 4500) shall also be available:
          (1) for transfer to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established
          by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111–84; 123 Stat. 3571); and (2)
          for operations of the facilities designated as combined Federal medical facilities as described by section 706 of the Duncan
          Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417; 122 Stat. 4500).'

          (including transfer of funds)SEC. 223.  Of the amounts available in this title for "Medical services'', "Medical support and compliance'', and "Medical facilities'',
          a minimum of $15,000,000, shall be transferred to the DOD-VA Health Care Sharing Incentive Fund, as authorized by section
          8111(d) of title 38, United States Code, to remain available until expended, for any purpose authorized by section 8111 of
          title 38, United States Code.'

          (including cancellations of funds)SEC. 224. (a)  Of the discretionary funds [appropriated in title II of division H of Public Law 112–74]made available to the Department of Veterans Affairs for fiscal year 2014, the following amounts which became available on October 1, [2012]2013, are hereby permanently cancelled from the following accounts in the amounts specified:
          (1)  "Department of Veterans Affairs, Medical services'', $1,400,000,000.
          (2)  "Department of Veterans Affairs, Medical support and compliance'', $100,000,000.
          (3)  "Department of Veterans Affairs, Medical facilities'', $250,000,000.
          (b)  In addition to amounts provided elsewhere in this Act, an additional amount is appropriated to the following accounts in
             the amounts specified to remain available until September 30, [2014]2015:
             (1)  "Department of Veterans Affairs, Medical services'', $1,400,000,000.
             (2)  "Department of Veterans Affairs, Medical support and compliance'', $100,000,000.
             (3)  "Department of Veterans Affairs, Medical facilities'', $250,000,000.

                   ["(l) Under regulations the Secretary shall prescribe, the Secretary may disclose information about a veteran or the dependent
                      of a veteran to a State controlled substance monitoring program, including a program approved by the Secretary of Health and
                      Human Services under section 399O of the Public Health Service Act (42 U.S.C. 280g-3), to the extent necessary to prevent
                      misuse and diversion of prescription medicines.''].

             GENERAL FUND RECEIPT ACCOUNTS

             (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Offsetting receipts from the public:

                      36–143500
                      General Fund Proprietary Interest Receipts, not Otherwise Classified
                      5
                      6
                      7

                      36–247300
                      Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984
                      149
                      128
                      107

                      36–273330
                      Housing Downward Reestimates
                      92
                      53

                      36–275110
                      Native American Veteran Housing Loans, Negative Subsidies
                      1
                      2
                      2

                      36–275130
                      Native American Direct Loans, Downward Reestimate of Subsidies
                      5
                      3

                      36–275510
                      Housing Negative Subsidies
                      211
                      141
                      102

                      36–322000
                      All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
                      87
                      40
                      40

                      General Fund Offsetting receipts from the public
                      550
                      373
                      258

                      Intragovernmental payments:

                      36–388500
                      Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                      5
                      5
                      5

                      General Fund Intragovernmental payments
                      5
                      5
                      5

             TITLE V—GENERAL PROVISIONS

             SEC. 501.  No part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless
          expressly so provided herein.SEC. 502.  None of the funds made available in this Act may be used for any program, project, or activity, when it is made known to
          the Federal entity or official to which the funds are made available that the program, project, or activity is not in compliance
          with any Federal law relating to risk assessment, the protection of private property rights, or unfunded mandates.SEC. 503.  Such sums as may be necessary for fiscal year [2012]2013 for pay raises for programs funded by this Act shall be absorbed within the levels appropriated in this Act.SEC. 504.  All departments and agencies funded under this Act are encouraged, within the limits of the existing statutory authorities
          and funding, to expand their use of "E-Commerce'' technologies and procedures in the conduct of their business practices and
          public service activities.SEC. 505.  Unless stated otherwise, all reports and notifications required by this Act shall be submitted to the Subcommittee on Military
          Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations of the House of Representatives
          and the Subcommittee on Military Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations
          of the Senate.SEC. 506.  None of the funds made available in this Act may be transferred to any department, agency, or instrumentality of the United
          States Government except pursuant to a transfer made by, or transfer authority provided in, this or any other appropriations
          Act.SEC. 507.  None of the funds made available in this Act may be used for a project or program named for an individual serving as a Member,
          Delegate, or Resident Commissioner of the United States House of Representatives.SEC. 508. (a)  Any agency receiving funds made available in this Act, shall, subject to subsections (b) and (c), post on the public website
          of that agency any report required to be submitted by the Congress in this or any other Act, upon the determination by the
          head of the agency that it shall serve the national interest.
          (b)  Subsection (a) shall not apply to a report if—
             (1)  the public posting of the report compromises national security; or
             (2)  the report contains confidential or proprietary information.

          (c)  The head of the agency posting such report shall do so only after such report has been made available to the requesting Committee
             or Committees of Congress for no less than 45 days.
          SEC. 509. (a)  None of the funds made available in this Act may be used to maintain or establish a computer network unless such network
          blocks the viewing, downloading, and exchanging of pornography.
          (b)  Nothing in subsection (a) shall limit the use of funds necessary for any Federal, State, tribal, or local law enforcement
             agency or any other entity carrying out criminal investigations, prosecution, or adjudication activities.
          SEC. 510.  None of the funds appropriated or otherwise made available in this Act may be used by an agency of the executive branch to
          pay for first-class travel by an employee of the agency in contravention of sections 301–10.122 through 301–10.124 of title
          41, Code of Federal Regulations.SEC. 511.  None of the funds provided in this Act may be used to execute a contract for goods or services, including construction services,
          where the contractor has not complied with Executive Order No. 12989.[SEC. 512.  None of the funds made available by this Act may be used to enter into a contract, memorandum of understanding, or cooperative
          agreement with, or to make a grant to, any corporation that was convicted of a felony criminal violation under any Federal
          or State law within the preceding 24 months, where the awarding agency is aware of the conviction, unless the agency has considered
          suspension or debarment of the corporation and made a determination that this further action is not necessary to protect the
          interests of the Government.]